Company: BLNE
Filing Date: 2025-01-08
Form Type: S-1/A
Source: 0001493152-25-001415
Chunk: 162

Company: Beeline Holdings, Inc.
Filing Date: 2025-01-08
Form: S-1/A
Chunk 162
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  30, 2024 |     |   | December 
 31, 2023 |
|:------------|:--------------|:--|----------:|:----|:--|---------:|
| Raw         
 materials   |               | $ |       770 |     | $ |    1,740 |
| Finished    
 goods       |               |   |     1,023 |     |   |      946 |
| Total       
 inventories |               | $ |     1,793 |     | $ |    2,686 |

| F-39 |

Eastside Distilling, Inc. and Subsidiaries

Notes to Consolidated Financial Statements

September 30, 2024

(Unaudited)

7. Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consisted of the following:

Schedule of Prepaid Expenses and Other Current Assets

|                                           | (Dollars      
 in thousands) |   | September 
  30, 2024 |     |   | December 
 31, 2023 |
|:------------------------------------------|:--------------|:--|----------:|:----|:--|---------:|
| Prepayment                                
 of inventory                              |               | $ |        69 |     | $ |       52 |
| Other                                     |               |   |       107 |     |   |       61 |
| Total                                     
 prepaid expenses and other current assets |               | $ |       176 |     | $ |      113 |

8. Property and Equipment

Property and equipment consisted of the following:

Schedule of Property and Equipment

|                             | (Dollars      
 in thousands) |   | September 
  30, 2024 |   |     |   | December 
 31, 2023 |   |     |     |   Useful 
 Life (in 
   years) |
|:----------------------------|:--------------|:--|----------:|:--|:----|:--|---------:|:--|:----|:----|---------:|
| Furniture                   
 and fixtures                |               | $ |       625 |   |     | $ |      625 |   |     |     |      3.0 
    - 7.0 |
| Leasehold                   
 improvements                |               |   |     1,386 |   |     |   |    1,386 |   |     |     |