Company: IPST
Filing Date: 2025-12-12
Form Type: S-1/A
Source: 0001213900-25-121277
Chunk: 283

Company: Heritage Distilling Holding Company, Inc.
Filing Date: 2025-12-12
Form: S-1/A
Chunk 283
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   |     | $             | 420,432,396 |

F-4

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

|                                                         |     | Common Stock 
    Number of 
       Shares |   |     | Par   
 Value |   |     |        Preferred 
 Stock – Series A 
        Number of 
           Shares |     | Par   
 Value |    |     | Additional 
 Paid-in    
 Capital    |            |   |     | Retained     
 Earnings/    
 (Accumulated 
 Deficit)     |             |   |     | Total         
 Stockholders’ 
 Equity/       
 (Deficit)     |             |   |
|:--------------------------------------------------------|:----|-------------:|:--|:----|:------|--:|:----|-----------------:|:----|:------|---:|:----|:-----------|-----------:|:--|:----|:-------------|------------:|:--|:----|:--------------|------------:|:--|
| Beginning Balance December 31, 2023                     |     |       19,074 |   |     | $     | 2 |     |                — |     | $     |  — |     | $          | 31,422,018 |   |     | $            | (74,844,476 | ) |     | $             | (43,422,456 | ) |
| Acquisition of Thinking Tree Spirits                    |     |        2,547 |   |     |       | — |     |                — |     |       |  — |     |            |          — |   |     |              |           — |   |     |               |           — |   |
| Preferred Stock Issued                                  |     |            — |   |     |       | — |     |          494,840 |     |       | 49 |     |            |  1,680,468 |   |     |              |           — |   |     |               |   1,680,517 |   |
| Shares Repurchased                                      |     |           (1 | ) |     |       | — |     |                — |     |       |  — |     |            |     (3,690 | ) |     |              |           — |   |     |               |      (3