Company: IPST
Filing Date: 2025-06-04
Form Type: POS AM
Source: 0001641172-25-013501
Chunk: 230

Company: Heritage Distilling Holding Company, Inc.
Filing Date: 2025-06-04
Form: POS AM
Chunk 230
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 December 15, 2027, with early adoption permitted. The Company is currently evaluating the impact these standards will have on its financial statements.

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Heritage Distilling Holding Company, Inc.

Notes to Condensed Consolidated Financial Statements

(unaudited)

NOTE 3 — INVENTORIES

Inventories consisted of the following:

SCHEDULE OF INVENTORIES

|                 |     |   |     March 
  31, 2025 |     |   |  December 
  31, 2024 |
|:----------------|:----|:--|----------:|:----|:--|----------:|
| Finished Goods  |     | $ |   605,190 |     | $ |   461,254 |
| Work-in-Process |     |   |   871,752 |     |   |   936,181 |
| Raw Materials   |     |   | 1,028,546 |     |   | 1,074,132 |
| Total           
 Inventory       |     | $ | 2,505,488 |     | $ | 2,471,567 |

NOTE 4 — PROPERTY AND EQUIPMENT, NET

Property and equipment, net consisted of the following:

SCHEDULE OF PROPERTY AND EQUIPMENT

|                                                |     |            | Estimated Useful 
 Lives (in        
 years)           |   |      March 
   31, 2025 |   |     |   |   December 
   31, 2024 |   |
|:-----------------------------------------------|:----|-----------:|:-----------------|:--|-----------:|:--|:----|:--|-----------:|:--|
| Machinery and Equipment                        |     |    5 to 20 |                  | $ |  3,406,433 |   |     | $ |  3,478,062 |   |
| Leasehold Improvements                         |     | Lease term |                  |   |  6,930,585 |   |     |   |  6,930,585 |   |
| Computer and Office Equipment                  |     |    3 to 10 |                  |   |  2,458,194 |   |     |   |  2,460,632 |   |
| Vehicles                                       |     |          5 |                  |   |    274,559 |   |     |   |    274,559