Company: IPST
Filing Date: 2025-08-15
Form Type: 424B3
Source: 0001641172-25-024441
Chunk: 21

Company: Heritage Distilling Holding Company, Inc.
Filing Date: 2025-08-15
Form: 424B3
Chunk 21
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 in the condensed consolidated statements of operations for the six months ended June 30, 2025 and 2024, respectively. There is no contractually committed service revenue that would give rise to an unsatisfied performance obligation at the end of each reporting period.

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<div align='center'>Heritage Distilling Holding Company, Inc.

Notes to Condensed Consolidated Financial Statements

(unaudited)</div>

NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(cont.)

The following table presents revenue disaggregated by sales channel:

|                          |     | 2025 | For the Three Months Ended 
              June 30, 2025 |     | 2024 |           |     | 2024 | For the Six Months Ended  June 30, |     | 2024 |           |
|:-------------------------|:----|:-----|---------------------------:|:----|:-----|----------:|:----|:-----|-----------------------------------:|:----|:-----|----------:|
| Direct to Consumer       |     | $    |                    602,983 |     | $    |   939,170 |     | $    |                          1,171,697 |     | $    | 1,681,613 |
| Wholesale                |     |      |                    457,460 |     |      |   488,703 |     |      |                            726,800 |     |      |   806,860 |
| Third Party              |     |      |                          — |     |      |    16,162 |     |      |                                  — |     |      |   187,385 |
| Total Products Net Sales |     |      |                  1,060,443 |     |      | 1,444,035 |     |      |                          1,898,497 |     |      | 2,675,858 |
| Services                 |     |      |                    261,379 |     |      |   398,280 |     |      |                            515,307 |     |      |   872,616 |
| Total Net Sales          |     | $    |                  1,321,822 |     | $    | 1,842,315 |     | $    |                          2,413,805 |     | $    | 3,548,474 |

Substantially all revenue is recognized from sales of goods or