RESTRUCTURING	3 Months Ended
Mar. 31, 2026
Restructuring and Related Activities [Abstract]
RESTRUCTURING	RESTRUCTURING Closure of Tasting Rooms; Production Transition — On October 23, 2025, the Company announced the Restructuring. As of December 31, 2025 the Company retired and expensed $2,146,790 of: property, plant and equipment, net; and terminated leases. The net loss and other related expenses are reflected as part of Restructuring (See Notes 4 - Property and Equipment, Net and 8 - Leases). The Company will continue to sell spirits through distributors and direct to consumers online, and will continue to work with Tribes to license the Heritage Distilling Company brand and its products for production and sale by Tribes in HDC-branded tasting rooms in or near their casino properties. In addition to the $3,392,744 recorded as of December 31, 2025, during the three months ended March 31, 2026, the Company recorded additional expenses related to the Restructuring of $291,304 of future lease obligation, and personnel related expenses. As of March 31, 2026 and December 31, 2025, the Company had recorded accrued liabilities of $0 and $501,134, respectively. As of December 31, 2025, the accrued liabilities related to the Restructuring were comprised primarily of: personnel wages, compensation and severance; professional fees; and other expenses that were paid subsequent to December 31, 2025.

RESTRUCTURING

3 Months Ended

Mar. 31, 2026

Restructuring and Related Activities [Abstract]

Closure of Tasting Rooms; Production Transition — On October 23, 2025, the Company announced the Restructuring. As of December 31, 2025 the Company retired and expensed $2,146,790 of: property, plant and equipment, net; and terminated leases. The net loss and other related expenses are reflected as part of Restructuring (See Notes 4 - Property and Equipment, Net and 8 - Leases). The Company will continue to sell spirits through distributors and direct to consumers online, and will continue to work with Tribes to license the Heritage Distilling Company brand and its products for production and sale by Tribes in HDC-branded tasting rooms in or near their casino properties.

In addition to the $3,392,744 recorded as of December 31, 2025, during the three months ended March 31, 2026, the Company recorded additional expenses related to the Restructuring of $291,304 of future lease obligation, and personnel related expenses.

As of March 31, 2026 and December 31, 2025, the Company had recorded accrued liabilities of $0 and $501,134, respectively. As of December 31, 2025, the accrued liabilities related to the Restructuring were comprised primarily of: personnel wages, compensation and severance; professional fees; and other expenses that were paid subsequent to December 31, 2025.