Company: IPST
Filing Date: 2025-12-12
Form Type: S-1/A
Source: 0001213900-25-121277
Chunk: 282

Company: Heritage Distilling Holding Company, Inc.
Filing Date: 2025-12-12
Form: S-1/A
Chunk 282
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 |     |      |  5,435,559 |   |
| Income Taxes                                        |     |                           | (49,429,916 | ) |     |      |     (9,150 | ) |
| Net Income/(Loss)                                   |     | $                         | 185,935,769 |   |     | $    |  5,426,409 |   |
| Net Income/(Loss) Per Share, Basic                  |     | $                         |       43.58 |   |     | $    |     247.40 |   |
| Weighted Average Common Shares Outstanding, Basic   |     |                           |   4,236,733 |   |     |      |     21,428 |   |
| Net Income/(Loss) Per Share, Diluted (See Note 14)  |     | $                         |       43.58 |   |     | $    |     (62.42 | ) |
| Weighted Average Common Shares Outstanding, Diluted |     |                           |   4,236,733 |   |     |      |    228,991 |   |

The accompanying notes are an integral part of these condensed consolidated financial statements.

F-3

Heritage Distilling Holding Company, Inc.
Condensed Consolidated Statements of Stockholders’ Equity/(Deficit)
(unaudited)

|                                                                                        |     | Common Stock 
    Number of 
       Shares |   |     | Par   
 Value |     |     |        Preferred 
 Stock – Series A 
        Number of 
           Shares |   |     | Par   
 Value |     |   |     |        Preferred 
 Stock – Series B 
        Number of 
           Shares |   |     | Par   
 Value |     |   |     | Additional 
 Paid-in    
 Capital    |             |   |     | Retained     
 Earnings/    
 (Accumulated 
 Deficit)     |             |   |     | Total         
 Stockholders’ 
 Equity/       
 (Deficit)     |             |
|:---------------------------------------------------------------------------------------|:----|-------------:|:--|:----|:------|----:|:----|-----------------:|:--|:----|:------|----:|:--|:----|-----------------:|:--|:----|:------|----:|:--|:----|:-----------|------------:|:--|:----|:-------------|------------:|: