Eastside Distilling (BLNE) 10-Q 14 Aug 17 2017 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2017	Aug. 14, 2017
Document And Entity Information
Entity Registrant Name	Eastside Distilling, Inc.
Entity Central Index Key	1,534,708
Document Type	10-Q
Document Period End Date	Jun. 30, 2017
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		3,341,687
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2,017

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Current assets:
Cash	$ 1,297,245	$ 1,088,066
Trade receivables	246,762	344,955
Inventories	1,526,026	780,037
Prepaid expenses and current assets	352,322	187,714
Total current assets	3,422,355	2,400,772
Property and equipment, net	250,251	99,216
Intangible assets, net	385,950
Goodwill	221,556
Other assets	229,400	48,000
Total Assets	4,509,512	2,547,988
Current liabilities:
Accounts payable	387,977	457,034
Accrued liabilities	136,448	523,702
Deferred revenue	1,132	2,126
Current portion of notes payable	40,337	4,537
Total current liabilities	565,894	987,399
Notes payable - less current portion and debt discount	1,886,608	427,756
Total liabilities	2,452,502	1,415,155
Commitments and contingencies (Note 10)
Stockholders' equity:
Series A convertible preferred stock, $0.0001 par value; 3,000 shares authorized; 0 and 300 shares issued and outstanding at June 30, 2017 and December 31, 2016, respectively (liquidation values of $0 and $750,000, respectively)		245,838
Common stock, $0.0001 par value; 15,000,000 shares authorized; 3,341,687 and 2,542,505 shares issued and outstanding at June 30, 2017 and December 31, 2016, respectively	334	254
Additional paid-in capital	17,050,717	13,699,785
Accumulated deficit	(15,007,550)	(12,813,044)
Total Eastside Distilling, Inc. Stockholders' Equity	2,043,501	1,132,833
Noncontrolling interests	13,509
Total Stockholders' Equity	2,057,010	1,132,833
Total Liabilities and Stockholders' Equity	$ 4,509,512	$ 2,547,988

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	3,000	3,000
Preferred stock, shares issued	0	300
Preferred stock, shares outstanding	0	300
Preferred stock, liquidation value	$ 0	$ 750,000
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	15,000,000	15,000,000
Common stock, shares issued	3,341,687	2,542,505
Common stock, shares outstanding	3,341,687	2,542,505

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Income Statement [Abstract]
Sales	$ 883,522	$ 627,464	$ 1,713,191	$ 1,249,346
Less excise taxes, customer programs and incentives	278,492	133,682	495,680	300,802
Net sales	605,030	493,782	1,217,511	948,544
Cost of sales	394,625	268,216	717,538	524,385
Gross profit	210,405	225,566	499,973	424,159
Operating expenses:
Advertising, promotional and selling expenses	549,865	411,503	935,997	578,235
General and administrative expenses	848,472	891,597	1,574,868	1,767,079
Loss on disposal of property and equipment	5,441		40,975
Total operating expenses	1,403,778	1,303,100	2,551,840	2,345,314
Loss from operations	(1,193,373)	(1,077,534)	(2,051,867)	(1,921,155)
Other income (expense), net
Interest expense	(95,753)	(230,210)	(143,562)	(401,264)
Other income (expense)		(1,756)	4,485	(1,760)
Total other expense, net	(95,753)	(231,966)	(139,077)	(403,024)
Loss before income taxes	(1,289,126)	(1,309,500)	(2,190,944)	(2,324,179)
Provision for income taxes
Net loss	(1,289,126)	(1,309,500)	(2,190,944)	(2,324,179)
Dividends on convertible preferred stock		17,759	5,037	17,759
Loss attributable to noncontrolling interests	(1,475)		(1,475)
Net loss attributable to Eastside Distilling, Inc. common shareholders	$ (1,287,651)	$ (1,327,259)	$ (2,194,506)	$ (2,341,938)
Basic and diluted net loss per common share	$ (0.40)	$ (1.39)	$ (0.75)	$ (2.71)
Basic and diluted weighted average common shares outstanding	3,253,246	951,692	2,935,551	863,965

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Cash Flows From Operating Activities:
Net loss	$ (2,190,944)	$ (2,324,179)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	30,044	11,047
Loss on disposal of property and equipment	40,975
Amortization of debt issuance costs	52,657	116,750
Amortization of beneficial conversion feature		228,550
Issuance of common stock in exchange for services	339,720	89,100
Stock-based compensation	279,322	157,408
Changes in operating assets and liabilities:
Trade receivables	104,417	(124,008)
Inventories	(512,579)	(94,702)
Prepaid expenses and other assets	(201,008)	97,875
Accounts payable	(74,236)	(155,881)
Accrued liabilities	(619,329)	435,799
Deferred revenue	(994)	2,467
Net cash used in operating activities	(2,751,955)	(1,559,774)
Cash Flows From Investing Activities:
Cash acquired in acquisition	4,541
Purchases of property and equipment	(152,532)	(7,052)
Net cash used in investing activities	(147,991)	(7,052)
Cash Flows From Financing Activities:
Stock issuance cost related to acquisitions	(19,980)
Stock issuance cost related to common shares issued for preferred conversion	(15,000)
Proceeds from common stock, net of issuance costs of $6,033, with detachable warrants	1,612,467
Proceeds from warrant exercise	159,250
Payments of principal on notes payable	(27,612)	(408,975)
Proceeds from convertible notes payable, net of issuance costs	1,400,000	185,000
Proceeds from notes payable, warrants issued		200,000
Proceeds from preferred stock, net of issuance costs of $35,920, with warrants		463,080
Proceeds from common stock with detachable warrants		2,000,000
Net cash provided by financing activities	3,109,125	2,439,105
Net increase in cash	209,179	872,279
Cash - beginning of period	1,088,066	141,317
Cash - end of period	1,297,245	1,013,596
Supplemental Disclosure of Cash Flow Information
Cash paid during the period for interest	81,529	219,976
Supplemental Disclosure of Non-Cash Financing Activity
Issuance of common stock for the acquisition of MotherLode Craft Distillery, LLC	377,000
Issuance of common stock for the acquisition of Big Bottom Distilling, LLC	134,858
Note payable issued in exchange of accounts payable	60,000
Common stock issued in exchange of notes payable	87,500
Issuance of common stock in exchange for services recorded as other assets	145,000
Dividends paid in common stock		17,759
Stock issued in lieu of accrued compensation		423,000
Stock issued to retire notes and accrued interest		$ 246,330

Consolidated Statements of Cas6

Consolidated Statements of Cash Flows (Unaudited) (Parenthetical)	6 Months Ended
	Jun. 30, 2017USD ($)
Net of issuance costs	$ 6,033
Common Stock [Member]
Net of issuance costs	6,033
Preferred Stock [Member]
Net of issuance costs	$ 35,920

Description of Business and Liq

Description of Business and Liquidity	6 Months Ended
	Jun. 30, 2017
Accounting Policies [Abstract]
Description of Business and Liquidity	1. Description of Business Eastside Distilling, Inc. (“Eastside” or the “Company”) is an Oregon-based producer and marketer of craft spirits, founded in 2008. Our products span several alcoholic beverage categories, including bourbon, American whiskey, vodka, and rum. Unlike many, if not most, distillers, we operate several retail tasting rooms in Oregon to market our brands directly to consumers. Our growth strategy is to build on our local base in the Pacific Northwest and expand selectively to other markets by using major spirits distributors, such as Southern Glazer Wines and Spirits, and regional distributors that focus on craft brands. As a small business in the large, international spirits marketplace populated with massive conglomerates, we are innovative in exploiting new trends with our products, for example, our Coffee Rum with cold brew coffee and low sugar and our gluten-free potato vodka. In December 2016 we retained Sandstrom Partners (an internationally known spirit branding firm that branded St Germain and Bulleit Bourbon) to guide our marketing strategy and branding. Sandstrom Partners subsequently became an investor in our Company. We seek to be both a leader in creating spirits that offer better value than comparable spirits, for example our value-priced Portland Potato Vodka, and an innovator in creating imaginative spirits that offer a unique taste experience, for example our cold-brewed Coffee Rum, Oregon oak aged whiskeys, Marionberry Whiskey and Peppermint Bark holiday liqueur. On May 1, 2017, we acquired 90% of the ownership of Big Bottom Distillery (“BBD”) for its excellent, award winning range of super premium gins and whiskeys, including The Ninety One Gin, Navy Strength Gin, Oregon Gin, Delta Rye and initial production of American Single Malt Whiskey. BBD’s super premium spirits will expand our tasting room offerings and give us a presence at the “high end” of the market. In addition, through MotherLode Craft Distillery (“MotherLode”), our wholly-owned subsidiary acquired in March 2017, we also provide contract bottling and packaging services for existing and emerging spirits producers, some of whom contract with us to blend or distill spirits. As a publicly-traded craft spirit producer, we have access to the public capital markets to support our long-term growth initiatives, including strategic acquisitions. We currently sell our products in 22 states (Oregon, California, Washington, Florida, New York, Illinois, Texas, Georgia, Pennsylvania, Connecticut, Idaho, Indiana, Kansas, Maryland, Massachusetts, Minnesota, Nevada, New Jersey, Rhode Island, Virginia, West Virginia and Wyoming) as well as Washington D.C. and Ontario, Canada. The Company also generates revenue from tastings, tasting room tours, private parties, and merchandise sales from its facilities in Oregon. The Company is subject to the Oregon Liquor Control Commission (OLCC) and the Alcohol and Tobacco Tax and Trade Bureau (TTB).

Liquidity

Liquidity	6 Months Ended
	Jun. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Liquidity	2. Liquidity Historically, the Company has funded its cash and liquidity needs through the issuance of convertible notes, extended credit terms and the sale of equity. The Company has incurred a net loss of $2,190,944 and has an accumulated deficit of $15,007,550 for the six months ended June 30, 2017. The Company has been dependent on raising capital from debt and equity financings to fund its operating activities. For the six months ended June 30, 2017, the Company raised $3,109,125 in proceeds from financing activities to meet cash flow used in operating activities. At June 30, 2017, the Company had $1,297,245 of cash on hand with a positive working capital of $2,856,461. The Company’s ability to meet its ongoing operating cash needs is dependent on generating positive operating cash flow, primarily through increased sales, improved profit growth and controlling expenses. Management has taken actions to improve profitability, by reducing headcount, rent, professional fees and increasing sales. Also in March and May 2017, the Company acquired two businesses, a contract bottling and packaging services company and a small distillery business (both stock purchase transactions), that are expected to improve operating results. In addition, through August 14, 2017, the Company has raised an additional $5,400,000 in cash gross proceeds through an equity offering (see Note 14, Subsequent Events). Management believes that cash on hand and proceeds generated from the most recent equity financing, along with revenue that the Company expects to generate as a result of its two recent acquisitions will be sufficient to meet the Company’s cash needs for the foreseeable future.

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2017
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	3. Summary of Significant Accounting Policies Basis of Presentation and Consolidation The accompanying unaudited condensed consolidated financial statements for Eastside Distilling, Inc. and Subsidiaries were prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) for interim financial information and with instructions for Form 10-Q and, therefore, do not include all disclosures necessary for a complete presentation of financial condition, results of operations, and cash flows in conformity with GAAP. In our opinion, the unaudited condensed consolidated financial statements include all material adjustments, all of which are of a normal and recurring nature, necessary to present fairly our financial position as of June 30, 2017, our operating results for the three and six months ended June 30, 2017 and 2016 and our cash flows for the six months ended June 30, 2017 and 2016. The unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2016. Interim results are not necessarily indicative of the results that may be expected for the entire fiscal year ending December 31, 2017. The condensed consolidated financial statements include the accounts of Eastside Distilling, Inc.’s wholly-owned subsidiary MotherLode (beginning as of March 8, 2017), and majority-owned subsidiary BBD (beginning as of May 1, 2017). All intercompany balances and transactions have been eliminated in consolidation. Segment Reporting The Company determined its operating segment on the same basis that it uses to evaluate its performance internally. The Company has one business activity, producing, marketing and distributing hand-crafted spirits, and operates as one segment. The Company’s chief operating decision makers, its chief executive officer and chief financial officer, review the Company’s operating results on an aggregate basis for purposes of allocating resources and evaluating financial performance. Use of Estimates The preparation of financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Revenue Recognition Net revenue includes product sales, less excise taxes and customer programs and incentives. The Company records revenue when all four of the following criteria are met: (i) there is persuasive evidence that an arrangement exists; (ii) delivery of the products and/or services has occurred; (iii) the selling price is fixed or determinable; and (iv) collectability is reasonably assured. The Company recognizes sales when merchandise is shipped from a warehouse directly to wholesale customers (except in the case of a consignment sale). For consignment sales, which include sales to the Oregon Liquor Control Commission (OLCC), the Company recognizes sales upon the consignee’s shipment to the customer. Postage and handling charges billed to customers are also recognized as sales upon shipment of the related merchandise. Shipping terms are generally FOB shipping point, and title passes to the customer at the time and place of shipment or purchase by customers at a retail location. For consignment sales, title passes to the consignee concurrent with the consignee’s shipment to the customer. The customer has no cancellation privileges after shipment or upon purchase at retail locations, other than customary rights of return. The Company excludes sales tax collected and remitted to various states from sales and cost of sales. Sales from items sold through the Company’s retail location are recognized at the time of sale. Revenue received from online merchants who sell discounted gift certificates for the Company’s merchandise and tastings is deferred until the customer has redeemed the discounted gift certificate or the gift certificate has expired, whichever occurs earlier. Customer Programs and Incentives Customer programs and incentives, which include customer promotional discount programs, customer incentives and other payments, are a common practice in the alcohol beverage industry. The Company makes these payments to customers and incurs these costs to promote sales of products and to maintain competitive pricing. Amounts paid in connection with customer programs and incentives are recorded as reductions to net sales or as advertising, promotional and selling expenses in accordance with Accounting Standards Codification (“ASC”) Topic 605-50, Revenue Recognition - Customer Payments and Incentives, based on the nature of the expenditure. Amounts paid to customers totaled $79,837 and $19,241 for the six months ended June 30, 2017 and 2016, respectively. Advertising, Promotional and Selling Expenses The following expenses are included in advertising, promotions and selling expenses in the accompanying consolidated statements of operations: media advertising costs, special event costs, tasting room costs, sales and marketing expenses, salary and benefit expenses, travel and entertainment expenses for the sales, brand and sales support workforce and promotional activity expenses. Advertising, promotional and selling costs are expensed as incurred. Advertising, promotional and selling expense was $935,997 and $578,235 for the six months ended June 30, 2017 and 2016, respectively. Cost of Sales Cost of sales consists of the costs of ingredients utilized in the production of spirits, manufacturing labor and overhead, warehousing rent, packaging, and in-bound freight charges. Ingredients account for the largest portion of the cost of sales, followed by packaging and production costs. Shipping and Fulfillment Costs Freight costs incurred related to shipment of merchandise from the Company’s distribution facilities to customers are recorded in cost of sales. Cash and Cash Equivalents Cash equivalents are considered to be highly liquid investments with maturities of three months or less at the time of the purchase. The Company had no cash equivalents at June 30, 2017 and December 31, 2016. Concentrations Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of trade receivables. At June 30, 2017, four customers represented 83% of trade receivables, and at December 31, 2016, three customers represented 91% of trade receivables. Sales to two customers accounted for approximately 46% of consolidated net sales for the six months ended June 30, 2017. Sales to one customer, the OLCC, accounted for approximately 35% of net sales for the six months ended June 30, 2016. Fair Value Measurements GAAP defines fair value, establishes a framework for measuring fair value, and requires certain disclosures about fair value measurements. GAAP permits an entity to choose to measure many financial instruments and certain other items at fair value and contains financial statement presentation and disclosure requirements for assets and liabilities for which the fair value option is elected. At June 30, 2017 and December 31, 2016, management has not elected to report any of the Company’s assets or liabilities at fair value under the “fair value option” provided by GAAP. The hierarchy of fair value valuation techniques under GAAP provides for three levels: Level 1 provides the most reliable measure of fair value, whereas Level 3, if applicable, generally would require significant management judgment. The three levels for categorizing assets and liabilities under GAAP’s fair value measurement requirements are as follows: Level 1: Fair value of the asset or liability is determined using unadjusted quoted prices in active markets for identical assets or liabilities. Level 2: Fair value of the asset or liability is determined using inputs other than quoted prices that are observable for the applicable asset or liability, either directly or indirectly, such as quoted prices for similar (as opposed to identical) assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. Level 3: Fair value of the asset or liability is determined using unobservable inputs that are significant to the fair value measurement and reflect management’s own assumptions regarding the applicable asset or liability. None of the Company’s assets or liabilities were measured at fair value at June 30, 2017 and December 31, 2016. However, GAAP requires the disclosure of fair value information about financial instruments that are not measured at fair value. Financial instruments consist principally of trade receivables, accounts payable, accrued liabilities, note payable, and convertible note payable. The estimated fair value of trade receivables, accounts payable, and accrued liabilities approximates their carrying value due to the short period of time to their maturities. At June 30, 2017 and December 31, 2016, the Company’s note payable and convertible notes payable are at fixed rates and their carrying value approximates fair value. Items Measured at Fair Value on a Nonrecurring Basis Certain assets and liabilities acquired in a business acquisition are valued at fair value at the date of acquisition. Inventories Inventories primarily consist of bulk and bottled liquor and merchandise and are stated at the lower of cost or market. Cost is determined using an average costing methodology, which approximates cost under the first-in, first-out (FIFO) method. A portion of inventory is held by certain independent distributors on consignment until it is sold to a third party. The Company regularly monitors inventory quantities on hand and records write-downs for excess and obsolete inventories based primarily on the Company’s estimated forecast of product demand and production requirements. Such write-downs establish a new cost basis of accounting for the related inventory. The Company has recorded no write-downs of inventory for the six months ended June 30, 2017 and 2016. Property and Equipment Property and equipment is stated at cost less accumulated depreciation and amortization. Depreciation is computed using the straight-line method over the estimated useful lives of the assets, ranging from three to seven years. Amortization of leasehold improvements is computed using the straight-line method over the life of the lease or the useful lives of the assets, whichever is shorter. The cost and related accumulated depreciation and amortization of property and equipment sold or otherwise disposed of are removed from the accounts and any gain or loss is reported as current period income or expense. The costs of repairs and maintenance are expensed as incurred. Intangible Assets / Goodwill The Company accounts for long-lived assets, including property and equipment, at amortized cost. Management reviews long-lived assets for probable impairment whenever events or circumstances indicate that the carrying amount of such assets may not be recoverable. If there is an indication of impairment, management would prepare an estimate of future cash flows (undiscounted and without interest charges) expected to result from the use of the asset and its eventual disposition. If these estimated cash flows were less than the carrying amount of the asset, an impairment loss would be recognized to write down the asset to its estimated fair value. At June 30, 2017 and December 31, 2016, no impairment loss was recognized. Income Taxes The provision for income taxes is based on income and expenses as reported for financial statement purposes using the “asset and liability method” for accounting for deferred taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are reflected at currently enacted income tax rates applicable to the period in which the deferred tax assets or liabilities are expected to be realized or settled. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes. A valuation allowance, if needed, reduces deferred tax assets to the amount expected to be realized. At June 30, 2017 and December 31, 2016, the Company established valuation allowances against its net deferred tax assets. Income tax positions that meet the “more-likely-than-not” recognition threshold are measured at the largest amount of income tax benefit that is more than 50 percent likely to be realized upon settlement with the applicable taxing authority. The portion of the benefits associated with income tax positions taken that exceeds the amount measured as described above would be reflected as a liability for unrecognized income tax benefits in the accompanying consolidated balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. Interest and penalties associated with unrecognized income tax benefits would be classified as additional income taxes in the accompanying condensed consolidated statements of operations. There were no unrecognized income tax benefits, nor any interest and penalties associated with unrecognized income tax benefits, accrued or expensed at and for the six months ended June 30, 2017 and 2016. The Company files federal income tax returns in the U.S. and various state income tax returns. The Company is no longer subject to examinations by the related tax authorities for the Company’s U.S. federal and state income tax returns for years prior to 2011. Comprehensive Income The Company does not have any reconciling other comprehensive income items for the six months ended June 30, 2017 and 2016. Excise Taxes The Company is responsible for compliance with the TTB regulations, which includes making timely and accurate excise tax payments. The Company is subject to periodic compliance audits by the TTB. Individual states also impose excise taxes on alcohol beverages in varying amounts. The Company calculates its excise tax expense based upon units produced and on its understanding of the applicable excise tax laws. Excise taxes totaled $415,843 and $281,561 for the six months ended June 30, 2017 and 2016, respectively. Stock-Based Compensation The Company recognizes as compensation expense all stock-based awards issued to employees. The compensation cost is measured based on the grant-date fair value of the related stock-based awards and is recognized over the service period of stock-based awards, which is generally the same as the vesting period. The fair value of stock options is determined using the Black-Scholes valuation model, which estimates the fair value of each award on the date of grant based on a variety of assumptions including expected stock price volatility, expected terms of the awards, risk-free interest rate, and dividend rates, if applicable. Stock-based awards issued to nonemployees are recorded at fair value on the measurement date and are subject to periodic market adjustments at the end of each reporting period and as the underlying stock-based awards vest. Stock-based compensation was $619,042 and $246,508 for the six months ended June 30, 2017 and 2016, respectively. Accounts Receivable Factoring Program During the three months ended June 30, 2017, we terminated our previous receivable factoring program. Under the prior program, we had the option to sell certain customer account receivables in advance of payment for 75% of the amount due. When the customer remitted payment, we would receive the remaining 25%. We were charged interest on the advanced 75% payment at a rate of 1.5% per month. Under the terms of the agreement with the factoring provider, any factored invoices had recourse should the customer fail to pay the invoice. Thus, we recorded factored amounts as a liability until the customer remitted payment and we received the remaining 25% of the non-factored amount. We did not factor any invoices during the six months ended June 30, 2017. At June 30, 2017, we had no factored invoices outstanding, and we incurred fees associated with the factoring program of $63,238 during the six months ended June 30, 2017. During the six months ended June 30, 2016, we factored invoices totaling $138,364 and received total proceeds of $103,773. At June 30, 2016, we had no factored invoices outstanding, and we incurred fees associated with the factoring program of $17,299 during the six months ended June 30, 2016. Recent Accounting Pronouncements In March 2016, the Financial Accounting Standard Boards (the “FASB”) issued Accounting Standard Update (“ASU”) No. 2016-09, Stock Compensation (Topic 718), Improvements to Employee Share-Based Payment Accounting In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) - A lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis; and - A right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. Under the new guidance, lessor accounting is largely unchanged. Certain targeted improvements were made to align, where necessary, lessor accounting with the lessee accounting model and Topic 606, Revenue from Contracts with Customers. The new lease guidance simplified the accounting for sale and leaseback transactions primarily because lessees must recognize lease assets and lease liabilities. Lessees will no longer be provided with a source of off-balance sheet financing. Public business entities should apply the amendments in ASU 2016-02 for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years (i.e., January 1, 2019, for a calendar year entity). Early application is permitted for all public business entities upon issuance. Lessees (for capital and operating leases) and lessors (for sales-type, direct financing, and operating leases) must apply a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. The modified retrospective approach would not require any transition accounting for leases that expired before the earliest comparative period presented. Lessees and lessors may not apply a full retrospective transition approach. We are currently evaluating the impact ASU 2016-02 will have on the Company’s condensed consolidated financial statements. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) . Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date In August 2014, the FASB issued ASU No. 2014-15, Presentation of Financial Statements - Going Concern In July 2015, the FASB issued ASU No. 2015-11, Inventory (Topic 330), Simplifying the Measurement of Inventory In April 2015, the FASB issued ASU 2015-03, simplifying the presentation of debt issuance costs, which requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability. ASU 2015-03 is effective for annual and interim periods beginning after December 15, 2015 and early application is permitted. We have early adopted ASU 2015-03 as of December 31, 2015. Reclassifications Certain prior period amounts have been reclassified to conform to the June 30, 2017 presentation with no changes to net loss or total stockholders’ equity previously reported.

Business Acquisition

Business Acquisition	6 Months Ended
	Jun. 30, 2017
Business Combinations [Abstract]
Business Acquisition	4. Business Acquisitions During the six months ended June 30, 2017, the Company completed the following acquisitions: MotherLode Craft Distillery, LLC On March 8, 2017, the Company completed the acquisition of MotherLode Craft Distillery, LLC (“MotherLode”), a small Portland, Oregon based provider of bottling services and production support to craft distilleries. The Company’s consolidated financial statements for the three and six months ended June 30, 2017 include MotherLode’s results of operations from the Acquisition date of March 8, 2017 through June 30, 2017. The Company’s consolidated financial statements reflect the final purchase accounting adjustments in accordance with ASC 805 “Business Combinations”, whereby the purchase price was allocated to the assets acquired and liabilities assumed based upon their estimated fair values on the Acquisition date. MotherLode had approximately $375,000 in revenues (unaudited) in 2016. The following allocation of the purchase price is as follows: Consideration given: 86,667 shares of common stock valued at $4.35 per share $ 377,000 Assets and liabilities acquired: Cash 7,062 Inventory 103,488 Property and equipment 46,250 Intangible assets - customer list and license 376,431 Goodwill 28,182 Accounts payable (5,180 ) Customer deposits (179,233 ) $ 377,000 Intangible assets are recorded at estimated fair value, as determined by management based on available information. The fair values assigned to customer list intangible asset was determined through the use of the income approach, specifically the relief from royalty and the multi-period excess earning methods. The major assumptions used in arriving at the estimated identifiable intangible asset value included management’s estimates of future cash flows, discounted at an appropriate rate of return which are based on the weighted average cost of capital for both the Company and other market participants, projected customer attrition rates, as well as applicable royalty rates for comparable assets. The useful lives for intangible assets were determined based upon the remaining useful economic lives of the tangible assets that are expected to contribute directly or indirectly to future cash flows. The customer relationships estimated useful life is seven years. The fair values assigned to the license intangible asset were determined through the use of the cost approach. The license has an indefinite life and will not be amortized. Big Bottom Distillery, LLC On May 1, 2017, the Company acquired 90% of the ownership of Big Bottom Distillery, LLC (“BBD”), a Hillsboro, Oregon based distiller of super premium spirits. The Company’s consolidated financial statements for the three and six months ended June 30, 2017 include BBD’s results of operations from the Acquisition date of May 1, 2017 through June 30, 2017. The Company’s consolidated financial statements reflect the final purchase accounting adjustments in accordance with ASC 805 “Business Combinations”, whereby the purchase price was allocated to the assets acquired and liabilities assumed based upon their estimated fair values on the Acquisition date. BBD had approximately $201,000 in revenues (unaudited) in 2016. The following allocation of the purchase price is as follows: Consideration given: 28,096 shares of common stock valued at $4.80 per share for 90% $ 134,858 Noncontrolling interests 14,984 Total value of acquisition $ 149,842 Assets and liabilities acquired: Cash (overdraft) $ (2,521 ) Accounts receivable 6,224 Inventory 129,922 Property and equipment 22,717 Intangible assets - license 25,000 Goodwill 193,374 Accrued liabilities (52,841 ) Notes payable (172,033 ) Total $ 149,842 Intangible assets are recorded at estimated fair value, as determined by management based on available information. The fair values assigned to the license intangible asset were determined through the use of the cost approach. The license has an indefinite life and will not be amortized.

Inventories

Inventories	6 Months Ended
	Jun. 30, 2017
Inventory Disclosure [Abstract]
Inventories	5. Inventories Inventories consist of the following at June 30, 2017 and December 31, 2016: June 30, 2017 December 31, 2016 Raw materials $ 1,042,899 $ 439,739 Finished goods 483,127 340,298 Total inventories $ 1,526,026 $ 780,037

Property and Equipment

Property and Equipment	6 Months Ended
	Jun. 30, 2017
Property, Plant and Equipment [Abstract]
Property and Equipment	6. Property and Equipment Property and equipment consists of the following at June 30, 2017 and December 31, 2016: June 30, 2017 December 31, 2016 Furniture and fixtures $ 165,676 $ 70,140 Leasehold improvements 18,266 8,607 Vehicles 39,000 38,831 Construction in progress 81,004 34,603 Total cost 303,946 152,181 Less accumulated depreciation (53,695 ) (52,965 ) Property and equipment - net $ 250,251 $ 99,216 Depreciation expense totaled $14,563 and $11,047 for the six months ended June 30, 2017 and 2016, respectively.

Intangible Assets and Goodwill

Intangible Assets and Goodwill	6 Months Ended
	Jun. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets and Goodwill	7. Intangible Assets and Goodwill There were no intangible assets or goodwill at December 31, 2016. At June 30, 2017, intangible assets and goodwill consist of the following: June 30, 2017 Life Permits and licenses $ 50,000 - Customer lists 351,431 7 years Goodwill 221,556 - Total intangible assets and goodwill 622,987 Less accumulated amortization (15,481 ) Intangible assets and goodwill - net $ 607,506 Amortization expense totaled $15,481 and nil for the six months ended June 30, 2017 and 2016, respectively.

Notes Payable

Notes Payable	6 Months Ended
	Jun. 30, 2017
Debt Disclosure [Abstract]
Notes Payable	8. Notes Payable Notes payable consists of the following at June 30, 2017 and December 31, 2016: June 30, 2017 December 31, 2016 Notes payable bearing interest at 7.99%. The note is payable in monthly principal plus interest payments of $472 through December, 2020. The note is secured by a vehicle. $ - $ 16,642 Notes payable bearing interest at 8%. The notes have a 2-year maturity and are due at various dates between September 19, 2018 – October 19, 2018, and pay interest only on a monthly basis. 460,000 547,500 Note payable bearing interest at 2.74%. The note is payable in monthly principal plus interest payments of $100 through December, 2019. 2,909 - Note payable bearing interest at 4.00%. The note is payable in quarterly principal plus interest payments of $9,614 through March, 2019. 74,354 - Convertible notes payable bearing interest at 4.00%. The notes principal plus accrued interest is due in full at various dates between April 3, 2020 – June 30, 2020. The notes have an automatic conversion feature upon the closing (or first in a series of closings) of the next equity financing in which the Company sells shares of its equity securities for an aggregate consideration of at least $4,000,000 at a purchase price of at least $7.50. The outstanding principal and unpaid accrued interest on the Note shall be automatically converted into equity securities at a price equal to 80% of the price paid per share by the investors in the next equity financing or $6.00, whichever is lower, provided, however, that in no event shall the conversion price be less than $6.00. The note has a voluntary conversion feature where the investor may convert, in whole or in part, at any time at the conversion rate of $6.00. 1,408,627 - Note payable bearing interest at 5.00%. The note principal plus accrued interest is due in full in April, 2020. 60,247 - Total notes payable 2,006,137 564,142 Less current portion (40,337 ) (4,537 ) Less debt discount for detachable warrant (79,192 ) (131,849 ) Long-term portion of notes payable $ 1,886,608 $ 427,756 Maturities on notes payable as of June 30, 2017, are as follows: Year ending December 31: 2017 $ 28,482 2018 498,377 2019 10,404 2020 1,468,874 Thereafter - $ 2,006,137

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2017
Income Tax Disclosure [Abstract]
Income Taxes	9. Income Taxes The provision for income taxes results in effective tax rates which are different than the federal income tax statutory rate. The nature of the differences for the six months ended June 30, 2017 and 2016 were as follows: June 30, 2017 June 30, 2016 Expected federal income tax benefit $ (724,684 ) $ (798,000 ) State income taxes after credits (144,602 ) (155,000 ) Change in valuation allowance 869,286 953,000 Total provision for income taxes $ - $ - The components of the net deferred tax assets and liabilities at June 30, 2017 and December 31, 2016 consisted of the following: June 30, 2017 December 31, 2016 Deferred tax assets: Net operating loss carryforwards $ 4,325,989 $ 3,557,909 Stock-based compensation 326,585 213,181 Total deferred tax assets 4,652,574 3,771,090 Deferred tax liabilities: Depreciation and amortization (83,014 ) (70,816 ) Total deferred tax liabilities (83,014 ) (70,816 ) Valuation allowance (4,569,560 ) (3,700,274 ) Net deferred tax assets $ - $ - At June 30, 2017, the Company has a cumulative net operating loss carryforward (NOL) of approximately $10.8 million, to offset against future income for federal and state tax purposes. These federal and state NOLs can be carried forward for 20 and 15 years, respectively. The federal NOLs begins to expire in 2034, and the state NOLs begins to expire in 2029. The utilization of the NOL carryforwards may be subject to substantial annual limitation due to ownership change provisions of the Internal Revenue Code of 1986 and similar state provisions. In general, if the Company experiences a greater than 50 percentage aggregate change in ownership of certain significant stockholders over a three-year period (a “Section 382 ownership change”), utilization of its pre-change NOL carryforwards are subject to an annual limitation under Section 382 of the Internal Revenue Code (and similar state laws). The annual limitation generally is determined by multiplying the value of the Company’s stock at the time of such ownership change (subject to certain adjustments) by the applicable long-term tax-exempt rate. Such limitations may result in expiration of a portion of the NOL carryforwards before utilization and may be substantial. In assessing the realizable of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon generation of future taxable income during the periods in which those temporary differences become deductible. Due to the uncertainty of the realizability of the deferred tax assets, management has determined a full valuation allowance is appropriate.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	10. Commitments and Contingencies Operating Leases The Company leases its warehouse, kiosks and tasting room space under operating lease agreements, which expire through October 2021. Monthly lease payments range from $1,802 to $6,400 over the terms of the leases. For operating leases which contain fixed escalations in rental payments, the Company records the total rent expense on a straight-line basis over the lease term. The difference between the expense computed on a straight-line basis and actual payments for rent represents deferred rent which is included within accrued liabilities on the accompanying consolidated balance sheets. Retail spaces under lease are subject to monthly percentage rent adjustments when gross sales exceed certain minimums. At June 30, 2017, future minimum lease payments required under the operating leases are approximately as follows: 2017 $ 135,000 2018 103,000 2019 78,000 2020 77,000 2021 64,000 Thereafter - Total $ 457,000 Total rent expense was $145,844 and $242,117 for the six months ended June 30, 2017 and 2016, respectively. On February 7, 2017, we entered into a Lease Termination Agreement with PJM BLDG. II LLC (the “Termination Agreement”), the landlord of our current headquarters and production facilities located at 1805 SE Martin Luther King Jr. Blvd., Portland, Oregon. The Termination Agreement provides that the original lease agreement dated July 17, 2014 terminated on June 30, 2017 rather than October 30, 2020. Legal Matters We are not currently subject to any material legal proceedings, however we could be subject to legal proceedings and claims from time to time in the ordinary course of our business. Regardless of the outcome, litigation can, among other things, be time consuming and expensive to resolve, and divert management resources.

Net Loss per Common Share

Net Loss per Common Share	6 Months Ended
	Jun. 30, 2017
Earnings Per Share [Abstract]
Net Loss per Common Share	11. Net Loss per Common Share Basic loss per common share is computed by dividing net loss by the weighted average number of common shares outstanding during the period, without considering any dilutive items. Diluted net loss per common share is computed by dividing net loss by the sum of the weighted average number of common shares outstanding and the potential number of any dilutive common shares outstanding during the period. Potentially dilutive securities consist of the incremental common stock issuable upon exercise of stock options and convertible notes. Potentially dilutive securities are excluded from the computation if their effect is anti-dilutive. There were no dilutive common shares at June 30, 2017 and 2016. The numerators and denominators used in computing basic and diluted net loss per common share in 2017 and 2016 are as follows: Three months ended June 30, 2017 2016 Net loss attributable to Eastside Distilling, Inc. common shareholders (numerator) $ (1,287,651 ) $ (1,327,259 ) Weighted average shares (denominator) 3,253,246 951,692 Basic and diluted net loss per common share $ (0.40 ) $ (1.39 ) Six months ended June 30, 2017 2016 Net loss attributable to Eastside Distilling, Inc. common shareholders (numerator) $ (2,194,506 ) $ (2,341,938 ) Weighted average shares (denominator) 2,935,551 863,965 Basic and diluted net loss per common share $ (0.75 ) $ (2.71 )

Stockholder's Equity

Stockholder's Equity	6 Months Ended
	Jun. 30, 2017
Equity [Abstract]
Stockholder's Equity	12. Stockholder’s Equity Convertible Series A Total Eastside Distilling, Inc. Preferred Stock Common Stock Paid-in Accumulated Stockholders' Noncontrolling Total Shares Amount Shares Amount Capital Deficit Equity interests Equity Balance, December 31, 2016 300 $ 245,838 2,542,504 $ 254 $ 13,699,785 $ (12,813,044 ) $ 1,132,833 $ - $ 1,132,833 Issuance of common stock - - 15,001 1 58,499 - 58,500 - 58,500 Issuance of common stock, net of issuance costs of $6,033, with detachable warrants - - 400,019 40 1,553,927 - 1,553,967 - 1,553,967 Issuance of common stock from warrant exercise for cash - - 40,834 4 159,246 - 159,250 - 159,250 Issuance of common stock for services by third parties - - 70,131 7 305,293 - 305,300 - 305,300 Issuance of common stock for services by employees - - 26,407 3 129,417 - 129,420 - 129,420 Stock option exercises - - 9,260 1 49,999 - 50,000 - 50,000 Stock-based compensation - - - - 279,322 - 279,322 - 279,322 Issuance of common stock for acquisition of MotherLode, net of issuance costs of $5,580 - - 86,667 9 371,411 - 371,420 - 371,420 Issuance of common stock for 90% acquisition of Big Bottom Distilling, net of issuance costs of $14,400 - - 28,096 3 120,455 - 120,458 14,984 135,442 Shares issued for payoff of long-term notes - - 22,436 2 87,498 - 87,500 - 87,500 Cumulative dividend on Series A preferred - 5,037 - - - (5,037 ) - - - Common shares issued for preferred conversion (300 ) (250,875 ) 100,001 10 235,865 - (15,000 ) - (15,000 ) Adjustment of shares for reverse stock-split - - 331 - - - - - - Net loss attributable to noncontrolling interests - - - - - - - (1,475 ) (1,475 ) Net loss attributable to common shareholders - - - - - (2,189,469 ) (2,189,469 ) - (2,189,469 ) Balance, June 30, 2017 - $ - 3,341,687 $ 334 $ 17,050,717 $ (15,007,550 ) $ 2,043,501 $ 13,509 $ 2,057,010 Reverse Stock Splits All shares related and per share information in these financial statements has been adjusted to give effect to the 20-for-1 reverse stock split of the Company’s common stock effected on October 18, 2016, and the 3-for-1 reverse stock split of the Company’s common stock effected on June 15, 2017. Issuance of Common Stock From January 4, 2017 to January 22, 2017, the Company sold 15,001 shares of common stock to accredited investors at a price of $3.90 per share for aggregate cash proceeds of $58,500. From March 31, 2017 to June 2, 2017, the Company issued 400,019 shares of its common stock for aggregate cash proceeds of $1,560,000, including 400,019 warrants for common stock. From January 15, 2017 through February 16, 2017, the Company received warrant exercises and common stock subscriptions for 40,834 shares for aggregate cash proceeds of $159,250. In March 2017, the Company issued 19,796 shares of common stock to four third-party consultants in exchange for services rendered. In March 2017, the Company issued 575 shares of common stock to employees for stock-based compensation of $2,517. On March 8, 2017, the Company completed the acquisition of MotherLode Craft Distillery, LLC (“MotherLode”), a Portland, Oregon based provider of bottling services and production support to craft distilleries. We issued 86,667 shares of common stock to the owners of MotherLode as consideration for the acquisition. Based on the closing share price of our common stock of $4.35 on March 8, 2017, the value of the transaction was $377,000. Issuance costs incurred were $5,580. In March 2017, the Company issued 22,436 shares of its common stock upon conversion of 8% convertible promissory notes with an aggregate principal amount converted of $87,500. In March 2017, the Company issued 83,334 shares of its common stock upon conversion of 250 shares of preferred stock. In April 2017, the Company issued 16,667 shares of its common stock upon conversion of 50 shares of preferred stock. In April 2017, the Company approved a restricted stock unit grant of 33,334 shares of common stock to the Company’s Chief Executive Officer, Grover Wickersham, that vested on April 5, 2017, of which 10,218 shares were not issued in order to satisfy Mr. Wickersham’s personal tax withholding responsibility. In April 2017, the Company issued 50,335 shares of common stock to three third-party consultants in exchange for services rendered. In April 2017, the independent directors, Messrs. Trent Davis and Michael Fleming, respectively, each exercised 4,630 stock options to purchase common stock at $5.40 per share. In May 2017, the Company completed the acquisition of a majority stake in Big Bottom Distilling, LLC (“BBD”), a Hillsboro, Oregon-based distiller of super premium spirits. We issued 28,096 shares of common stock to the owners of BBD as consideration for 90% of the BBD LLC units. Based on the closing share price of our common stock of $4.80 on May 1, 2017, the value of the transaction was $134,858. Issuance costs incurred were $14,400 In June 2017, the Company issued 2,716 shares of common stock to employees for stock-based compensation of $15,943, all of which were fully vested upon issuance. Issuance of Convertible Preferred Stock From April 4, 2016 to June 17, 2016, the Company sold 972 shares of its series A convertible preferred stock (“Series A Preferred”) for an aggregate purchase price of $972,000, of which (i) 499 Units were purchased for $499,000 in cash (ii) 423 Units were purchased by certain of our officers in consideration of $423,000 accrued and unpaid salary and (iii) 50 Units were purchased in consideration of cancellation of $50,000 of outstanding indebtedness net of issuance costs of $69,528. Each share of Series A Convertible Preferred has a stated value of $1,000, which is convertible into shares of the Company’s common stock at a fixed conversion price equal to $4.50 per share. The Series A Convertible Preferred accrue dividends at a rate of 8% per annum, cumulative. Dividends are payable quarterly in arrears at the Company’s option either in cash or “in kind” in shares of common stock; provided, however that dividends may only be paid in cash following the fiscal year in which the Company has net income (as shown in its audited financial statements contained in its Annual Report on Form 10-K for such year) of at least $500,000, to the extent permitted under applicable law out of funds legally available therefore. For “in-kind” dividends, holders will receive that number of shares of common stock equal to (i) the amount of the dividend payment due such stockholder divided by (ii) 90% of the average of the per share market values during the twenty (20) trading days immediately preceding a dividend date. In the event of any voluntary or involuntary liquidation, dissolution or winding up, or sale of the Company, each holder of Series A Preferred shall be entitled to receive its pro rata portion of an aggregate payment equal to: (i) $1,000 multiplied by (ii) the total number of shares of Series A Preferred Stock issued under the Series A Certificate of Designation multiplied by (iii) 2.5. For all matters submitted to a vote of the Company’s stockholders, the holders of the Series A Preferred as a class shall have an aggregate number of votes equal to the product of (x) the number of shares of Common Stock (rounded to the nearest whole number) into which the total shares of Series A Preferred Stock issued under the Series A Certificate of Designation on such date of determination are convertible multiplied by (y) 2.5 (the “Total Series A Votes”), with each holder of Series A Preferred entitled to vote its pro rata portion of the Total Series A Votes. Holders of Common Stock do not have cumulative voting rights. In addition, the holders of Series A Preferred shall vote separately a class to change any of the rights, preferences and privileges of the Series A Preferred. As of June 30, 2017, the Company has zero shares of preferred stock outstanding. Stock-Based Compensation On September 8, 2016, the Company adopted the 2016 Equity Incentive Plan (the “2016 Plan”). The total number of shares available for the grant of either stock options or compensation stock under the 2016 Plan is 166,667 shares, subject to adjustment. On January 1, 2017, the number of shares available for grant under the 2016 Plan reset to 289,709 shares, equal to 8% of the number of outstanding shares of the Company’s capital stock, calculated on an as-converted basis, on December 31 of the preceding calendar year. In May 2017, the Board of Directors approved an amendment to the 2016 Plan to increase the number of shares of common stock reserved thereunder to a new total of 389,709 shares, contingent upon stockholder adoption and approval of this amendment at the next annual meeting of stockholders. The exercise price per share of each stock option shall not be less than 100 percent of the fair market value of the Company’s common stock on the date of grant. At June 30, 2017, there were 287,516 options and 61,388 restricted stock units (“RSUs”) issued under the 2016 Plan, with vesting schedules varying between immediate and five (5) years from the grant date. On January 29, 2015, the Company adopted the 2015 Stock Incentive Plan (the “2015 Plan”). The total number of shares available for the grant of either stock options or compensation stock under the 2015 Plan is 50,000 shares, subject to adjustment. The exercise price per share of each stock option shall not be less than 20 percent of the fair market value of the Company’s common stock on the date of grant. At June 30, 2017, there were 14,584 options issued under the 2015 Plan outstanding, which options vest at the rate of at least 25 percent in the first year, starting 6-months after the grant date, and 75% in year two. The Company also issues, from time to time, options which are not issued under or subject to a formal option plan. At June 30, 2017, there were 16,667 options outstanding that were not issued under the 2015 Plan or the 2016 Plan. A summary of all stock option activity at and for the three months ended June 30, 2017 is presented below: # of Options Weighted- Average Exercise Price Outstanding at December 31, 2016 173,750 $ 9.24 Options granted 145,000 (1) 4.74 Options exercised (9,260 ) 5.40 Options canceled - - Outstanding at June 30, 2017 309,490 $ 7.25 Exercisable at June 30, 2017 112,250 $ 10.76 (1) options granted under 2016 Plan; The aggregate intrinsic value of options outstanding at June 30, 2017 was $231,500. At June 30, 2017, there were 197,240 unvested options with an aggregate grant date fair value of $663,100. The unvested options will vest in accordance with the vesting schedule in each respective option agreement, which varies between immediate and five (5) years from the grant date. The aggregate intrinsic value of unvested options at June 30, 2017 was $184,403. During the six months ended June 30, 2017, 73,186 options became vested. The Company uses the Black-Scholes valuation model to measure the grant-date fair value of stock options. The grant-date fair value of stock options issued to employees is recognized on a straight-line basis over the requisite service period. Stock-based awards issued to nonemployees are recorded at fair value on the measurement date and are subject to periodic market adjustments as the underlying stock-based awards vest. To determine the fair value of stock options using the Black-Scholes valuation model, the calculation takes into consideration the effect of the following: ● Exercise price of the option ● Fair value of the Company’s common stock on the date of grant ● Expected term of the option ● Expected volatility over the expected term of the option ● Risk-free interest rate for the expected term of the option The calculation includes several assumptions that require management’s judgment. The expected term of the options is calculated using the simplified method described in GAAP. The simplified method defines the expected term as the average of the contractual term and the vesting period. Estimated volatility is derived from volatility calculated using historical closing prices of common shares of similar entities whose share prices are publicly available for the expected term of the options. The risk-free interest rate is based on the U.S. Treasury constant maturities in effect at the time of grant for the expected term of the options. The following weighted-average assumptions were used in the Black-Scholes valuation model for options granted during the six months ended June 30, 2017: Risk-free interest rate 1.56 % Expected term (in years) 6.96 Dividend yield - Expected volatility 75 % The weighted-average grant-date fair value per share of stock options granted during the six months ended June 30, 2017 was $3.29. The aggregate grant date fair value of the 145,000 options granted during the six months ended June 30, 2017 was $476,965. For the six months ended June 30, 2017 and 2016, total stock option expense related to stock options was $279,322 and $157,408 respectively. At June 30, 2017, the total compensation cost related to stock options not yet recognized is approximately $650,722, which is expected to be recognized over a weighted-average period of approximately 3.24 years. Warrants During the six months ended June 30, 2017, the Company issued 400,019 detachable warrants in connection with the purchase of 400,019 shares of common stock. The Company has determined the warrants should be classified as equity on the condensed consolidated balance sheet as of June 30, 2017. The estimated fair value of the warrants at issuance was $782,837, based on the Black-Scholes option-pricing model using the weighted-average assumptions below: Volatility 75 % Risk-free interest rate 1.50 % Expected term (in years) 3.0 Expected dividend yield - Fair value of common stock $ 5.00 A total of 40,834 warrants were exercised during the six months ended June 30, 2017 for cash proceeds of $159,250. A summary of activity in warrants is as follows: Warrants Weighted Average Remaining Life Weighted Average Exercise Price Aggregate Intrinsic Value Outstanding at December 31, 2016 846,765 2.77 years $ 6.48 $ 0 Six months ended June 30, 2017: Granted 400,019 3.00 years $ 7.50 $ 0 Exercised (40,834 ) 2.00 years $ 3.90 Forfeited and cancelled (74,873 ) 2.00 years $ 6.00 - Outstanding at June 30, 2017 1,131,077 2.51 years $ 6.88 $ 0

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2017
Related Party Transactions [Abstract]
Related Party Transactions	13. Related Party Transactions The following is a description of transactions since January 1, 2015 as to which the amount involved exceeds the lesser of $120,000 or one percent (1%) of the average of our total assets at year-end for the last two completed fiscal years and in which any related person has or will have a direct or indirect material interest, other than equity and other compensation, termination and other arrangements. On April 4, 2016, Steven Earles, our former chief executive officer, purchased 185 units in an offering of units consisting of shares of our series A convertible preferred stock and warrants to purchase common stock (our “Series A Preferred Stock and Warrant Unit Offering”) in consideration of $185,000 in accrued and unpaid salary. Each unit consisted of one share of series A convertible preferred stock and one warrant to purchase 223 shares of common stock at an exercise price of $6.00 per share. Steven Shum, our chief financial officer, purchased 97 units in the Series A Preferred Stock and Warrant Unit Offering in consideration of $97,000 in accrued and unpaid salary. Martin Kunkel, our former chief marketing officer, director and secretary, purchased 58 Units in the Series A Preferred Stock and Warrant Unit Offering in consideration of $58,000 in accrued and unpaid salary. Carrie Earles, our chief branding officer and wife of Steven Earles, purchased 83 units in the Series A Preferred Stock and Warrant Unit Offering in consideration of $83,000 in accrued and unpaid salary. These issuances were unanimously approved by our Board of Directors, including all disinterested directors. Effective November 4, 2016, we entered into an agreement with Mr. Earles, the Company’s former chief executive officer, pursuant to which Mr. Earles agreed to convert 185 shares of the Company’s series A convertible preferred stock into 41,111 shares of the Company’s common stock and to cancel his warrant to purchase 41,107 shares of the Company’s common stock. On June 9, 2016, pursuant to a subscription agreement executed by the Grover T. Wickersham Employees’ Profit Sharing Plan (“PSP”) for which Mr. Wickersham serves as trustee, the PSP purchased in a private placement an aggregate of 83,334 units, each unit consisting of one share of common stock and one common stock purchase warrant (collectively with the common stock, the “Common Stock Units”) at a purchase price of $3.00 per Common Stock Unit, for a total purchase price of $250,000. On June 22, 2016, pursuant to a subscription agreement executed by Grover T. Wickersham, Mr. Wickersham directly purchased in a private placement an aggregate of 38,334 Common Stock Units at a purchase price of $3.00 per Common Stock Unit for a total purchase price of $115,000. On December 30, Mr. Wickersham assigned 24,680 of his warrants to a related and un-related party. He also voluntarily canceled 8,334 additional warrants. On June 22, 2016, pursuant to a subscription agreement executed by an education trust established for the benefit of an unrelated minor for which Mr. Wickersham serves as trustee (“Education Trust”), the Education Trust purchased in a private placement 16,667 Common Stock Units at a purchase price of $3.00 per Common Stock Unit, for a total purchase price of $50,000. On June 22, 2016, pursuant to a subscription agreement executed by the Lindsay Anne Wickersham 1999 Irrevocable Trust for which Mr. Wickersham serves as trustee (the “Irrevocable Trust”), the Irrevocable Trust purchased in a private placement 66,667 Common Stock Units at a purchase price of $3.00 per Common Stock Unit, for a total purchase price of $200,000. On June 22, 2016, pursuant to a subscription agreement, Michael Fleming, a current director, directly purchased in a private placement an aggregate of 8,334 Common Stock Units at a purchase price of $3.00 per Common Stock Unit, each Common Stock Unit consisting of one share of common stock and a warrant to purchase one share of common stock at an exercise price of $6.00 per share, for a total purchase price of $25,000. On June 30, 2016, the PSP purchased from us a promissory note bearing interest at the rate of 8% per annum (a “Promissory Note”) for aggregate consideration of $50,000, along with a warrant to acquire 8,334 shares of common stock at a price of $6.00 per share. On July 7, 2016, the PSP purchased an additional Promissory Note for aggregate consideration of $120,000, along with a warrant to acquire 20,000 shares of common stock at an exercise price of $6.00 per share. On December 30, 2016, the PSP exercised 43,590 warrants at a price of $3.90 per share. On June 30, 2016, the Grover T. and Jill Z. Wickersham 2000 Charitable Remainder Trust (the “Wickersham Trust”) purchased an additional Promissory Note for aggregate consideration of $50,000, along with a warrant to acquire 8,334 shares of common stock at an exercise price of $6.00 per share. On November 21, 2016, the Wickersham Trust purchased an additional Promissory Note for aggregate consideration of $75,000, along with a warrant to acquire 12,500 shares of common stock at an exercise price of $6.00 per share. On December 31, 2016, the Wickersham Trust exercised its 20,834 warrants along with an additional 11,218 warrants assigned from Mr. Wickersham all at a price of $3.90 in exchange for eliminating the outstanding note principal. During the six months ended June 30, 2016, the Company’s chief executive officer paid expenses on behalf of the Company on his personal credit card. These related party advances do not bear interest and are payable on demand. At June 30, 2016, the balance due to the chief executive officer was approximately $8,000. The Company also has a note payable due its chief executive officer in the amount of $12,500 at June 30, 2016, that was repaid during fiscal year 2016. On September 19, 2016, an entity for which Lawrence Hirson, a former director, serves as manager purchased $150,000 of promissory notes and received 3-year warrants to purchase 25,000 shares of our common stock at an exercise price of $6.00 per share. On June 2, 2017, Mr. Wickersham purchased 15,189 units at $3.90 per unit, with each unit consisting of one share of common stock and one three-year common stock purchase warrant exercisable at $7.50 per share (subject to adjustment), for total proceeds of $59,237 in cash. We believe that the foregoing transactions were in our best interests. Consistent with Section 78.140 of the Nevada Revised Statutes, it is our current policy that all transactions between us and our officers, directors and their affiliates will be entered into only if such transactions are approved by a majority of the disinterested directors, are approved by vote of the stockholders, or are fair to us as a corporation as of the time it is authorized, approved or ratified by the board. We will continue to conduct an appropriate review of all related party transactions and potential conflicts of interest on an ongoing basis.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2017
Subsequent Events [Abstract]
Subsequent Events	14. Subsequent Events On August 10, 2017, we entered into an underwriting agreement (the “Underwriting Agreement”) with Roth Capital Partners, LLC, as representative, joint lead underwriter and joint bookrunner (the “Representative”), and Aegis Capital Corp., as joint lead underwriter and joint bookrunner, and with the other underwriters (the “Underwriters”) named therein, relating to a firm commitment underwritten public offering of 1,200,000 units (the “Units”), each Unit consisting of one share of our common stock (the “Common Stock”) and warrants to purchase one share of Common Stock (the “Warrants”). The Units will be sold at a price equal to $4.50 per Unit. Each Warrant is exercisable to purchase one share of Common Stock at an exercise price of $5.40 per share (120% of the public offering price of the Units). The Warrants will be exercisable at any time from the date of issuance through August 10, 2022, unless earlier redeemed. Beginning 90 days after the date of the Underwriting Agreement, the Warrants will be redeemable at our option, in whole or in part, at a redemption price equal to $0.15 per Warrant upon 30 days’ prior written notice, at any time after the date on which the closing price of the Common Stock has equaled or exceeded $7.65 per share (170% of the public offering price of the Units) for at least five consecutive trading days. We also granted the Underwriters a 45-day option to purchase up to an additional 180,000 shares of Common Stock at a price of $4.49 per share, less the underwriting discounts and commissions, and 180,000 Warrants at a price of $0.01 per Warrant, to cover over-allotments, if any. The offering will be conducted pursuant to a registration statement on Form S-1 (File No. 333- 215848) and a related prospectus filed with the Securities and Exchange Commission, which became effective on August 9, 2017. The offering is expected to close on August 15, 2017, subject to customary closing conditions. Shares of our common stock and the Warrants began trading on August 10, 2017 under the symbols “ESDI” and “ESDIW,” respectively, on the Nasdaq Capital Market. Pursuant to the Underwriting Agreement, the Company will pay the Underwriters a commission equal to 7.0% of the gross proceeds of the offering and will also issue the Representative a warrant (the “Representative’s Warrant”) to purchase an aggregate of 120,000 Units, with an exercise price of $5.40 per Unit, which is equal to 120% of the public offering price per Unit. The Representative’s Warrant will be exercisable at any time, and from time to time, in whole or in part, during the four-year period commencing on August 10, 2018. The Underwriting Agreement contains customary representations, warranties and agreements by the Company, and customary conditions to closing, indemnification obligations of the Company and the Underwriters, including for liabilities under the Securities Act of 1933, as amended, other obligations of the parties, and termination provisions. In connection with the offering, the Company also entered into a warrant agent agreement (the “Warrant Agreement”) dated August 10, 2017 with Pacific Stock Transfer Company (“Pacific Stock”) for Pacific Stock to act as warrant agent for the Warrants. Copies of the Warrant Agreement, the form of Warrant Certificate and the form of Underwriters’ Warrant were filed as Exhibit 4.1, Exhibit 4.2 and Exhibit 4.3, respectively, to our Current Report on Form 8-K filed on August 10, 2017. The foregoing descriptions of the Warrant Agreement, Warrant Certificate and Underwriters’ Warrant are not complete and are qualified in their entirety by reference to Exhibit 4.1, Exhibit 4.2 and Exhibit 4.3, respectively.

Summary of Significant Accoun21

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2017
Accounting Policies [Abstract]
Basis of Presentation and Consolidation	Basis of Presentation and Consolidation The accompanying unaudited condensed consolidated financial statements for Eastside Distilling, Inc. and Subsidiaries were prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) for interim financial information and with instructions for Form 10-Q and, therefore, do not include all disclosures necessary for a complete presentation of financial condition, results of operations, and cash flows in conformity with GAAP. In our opinion, the unaudited condensed consolidated financial statements include all material adjustments, all of which are of a normal and recurring nature, necessary to present fairly our financial position as of June 30, 2017, our operating results for the three and six months ended June 30, 2017 and 2016 and our cash flows for the six months ended June 30, 2017 and 2016. The unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2016. Interim results are not necessarily indicative of the results that may be expected for the entire fiscal year ending December 31, 2017. The condensed consolidated financial statements include the accounts of Eastside Distilling, Inc.’s wholly-owned subsidiary MotherLode (beginning as of March 8, 2017), and majority-owned subsidiary BBD (beginning as of May 1, 2017). All intercompany balances and transactions have been eliminated in consolidation.
Segment Reporting	Segment Reporting The Company determined its operating segment on the same basis that it uses to evaluate its performance internally. The Company has one business activity, producing, marketing and distributing hand-crafted spirits, and operates as one segment. The Company’s chief operating decision makers, its chief executive officer and chief financial officer, review the Company’s operating results on an aggregate basis for purposes of allocating resources and evaluating financial performance.
Use of Estimates	Use of Estimates The preparation of financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Revenue Recognition	Revenue Recognition Net revenue includes product sales, less excise taxes and customer programs and incentives. The Company records revenue when all four of the following criteria are met: (i) there is persuasive evidence that an arrangement exists; (ii) delivery of the products and/or services has occurred; (iii) the selling price is fixed or determinable; and (iv) collectability is reasonably assured. The Company recognizes sales when merchandise is shipped from a warehouse directly to wholesale customers (except in the case of a consignment sale). For consignment sales, which include sales to the Oregon Liquor Control Commission (OLCC), the Company recognizes sales upon the consignee’s shipment to the customer. Postage and handling charges billed to customers are also recognized as sales upon shipment of the related merchandise. Shipping terms are generally FOB shipping point, and title passes to the customer at the time and place of shipment or purchase by customers at a retail location. For consignment sales, title passes to the consignee concurrent with the consignee’s shipment to the customer. The customer has no cancellation privileges after shipment or upon purchase at retail locations, other than customary rights of return. The Company excludes sales tax collected and remitted to various states from sales and cost of sales. Sales from items sold through the Company’s retail location are recognized at the time of sale. Revenue received from online merchants who sell discounted gift certificates for the Company’s merchandise and tastings is deferred until the customer has redeemed the discounted gift certificate or the gift certificate has expired, whichever occurs earlier.
Customer Programs and Incentives	Customer Programs and Incentives Customer programs and incentives, which include customer promotional discount programs, customer incentives and other payments, are a common practice in the alcohol beverage industry. The Company makes these payments to customers and incurs these costs to promote sales of products and to maintain competitive pricing. Amounts paid in connection with customer programs and incentives are recorded as reductions to net sales or as advertising, promotional and selling expenses in accordance with Accounting Standards Codification (“ASC”) Topic 605-50, Revenue Recognition - Customer Payments and Incentives, based on the nature of the expenditure. Amounts paid to customers totaled $79,837 and $19,241 for the six months ended June 30, 2017 and 2016, respectively.
Advertising, Promotional and Selling Expenses	Advertising, Promotional and Selling Expenses The following expenses are included in advertising, promotions and selling expenses in the accompanying consolidated statements of operations: media advertising costs, special event costs, tasting room costs, sales and marketing expenses, salary and benefit expenses, travel and entertainment expenses for the sales, brand and sales support workforce and promotional activity expenses. Advertising, promotional and selling costs are expensed as incurred. Advertising, promotional and selling expense was $935,997 and $578,235 for the six months ended June 30, 2017 and 2016, respectively.
Cost of Sales	Cost of Sales Cost of sales consists of the costs of ingredients utilized in the production of spirits, manufacturing labor and overhead, warehousing rent, packaging, and in-bound freight charges. Ingredients account for the largest portion of the cost of sales, followed by packaging and production costs.
Shipping and Fulfillment Costs	Shipping and Fulfillment Costs Freight costs incurred related to shipment of merchandise from the Company’s distribution facilities to customers are recorded in cost of sales.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash equivalents are considered to be highly liquid investments with maturities of three months or less at the time of the purchase. The Company had no cash equivalents at June 30, 2017 and December 31, 2016.
Concentrations	Concentrations Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of trade receivables. At June 30, 2017, four customers represented 83% of trade receivables, and at December 31, 2016, three customers represented 91% of trade receivables. Sales to two customers accounted for approximately 46% of consolidated net sales for the six months ended June 30, 2017. Sales to one customer, the OLCC, accounted for approximately 35% of net sales for the six months ended June 30, 2016.
Fair Value Measurements	Fair Value Measurements GAAP defines fair value, establishes a framework for measuring fair value, and requires certain disclosures about fair value measurements. GAAP permits an entity to choose to measure many financial instruments and certain other items at fair value and contains financial statement presentation and disclosure requirements for assets and liabilities for which the fair value option is elected. At June 30, 2017 and December 31, 2016, management has not elected to report any of the Company’s assets or liabilities at fair value under the “fair value option” provided by GAAP. The hierarchy of fair value valuation techniques under GAAP provides for three levels: Level 1 provides the most reliable measure of fair value, whereas Level 3, if applicable, generally would require significant management judgment. The three levels for categorizing assets and liabilities under GAAP’s fair value measurement requirements are as follows: Level 1: Fair value of the asset or liability is determined using unadjusted quoted prices in active markets for identical assets or liabilities. Level 2: Fair value of the asset or liability is determined using inputs other than quoted prices that are observable for the applicable asset or liability, either directly or indirectly, such as quoted prices for similar (as opposed to identical) assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. Level 3: Fair value of the asset or liability is determined using unobservable inputs that are significant to the fair value measurement and reflect management’s own assumptions regarding the applicable asset or liability. None of the Company’s assets or liabilities were measured at fair value at June 30, 2017 and December 31, 2016. However, GAAP requires the disclosure of fair value information about financial instruments that are not measured at fair value. Financial instruments consist principally of trade receivables, accounts payable, accrued liabilities, note payable, and convertible note payable. The estimated fair value of trade receivables, accounts payable, and accrued liabilities approximates their carrying value due to the short period of time to their maturities. At June 30, 2017 and December 31, 2016, the Company’s note payable and convertible notes payable are at fixed rates and their carrying value approximates fair value. Items Measured at Fair Value on a Nonrecurring Basis Certain assets and liabilities acquired in a business acquisition are valued at fair value at the date of acquisition.
Inventories	Inventories Inventories primarily consist of bulk and bottled liquor and merchandise and are stated at the lower of cost or market. Cost is determined using an average costing methodology, which approximates cost under the first-in, first-out (FIFO) method. A portion of inventory is held by certain independent distributors on consignment until it is sold to a third party. The Company regularly monitors inventory quantities on hand and records write-downs for excess and obsolete inventories based primarily on the Company’s estimated forecast of product demand and production requirements. Such write-downs establish a new cost basis of accounting for the related inventory. The Company has recorded no write-downs of inventory for the six months ended June 30, 2017 and 2016.
Property and Equipment	Property and Equipment Property and equipment is stated at cost less accumulated depreciation and amortization. Depreciation is computed using the straight-line method over the estimated useful lives of the assets, ranging from three to seven years. Amortization of leasehold improvements is computed using the straight-line method over the life of the lease or the useful lives of the assets, whichever is shorter. The cost and related accumulated depreciation and amortization of property and equipment sold or otherwise disposed of are removed from the accounts and any gain or loss is reported as current period income or expense. The costs of repairs and maintenance are expensed as incurred.
Intangible Assets / Goodwill	Intangible Assets / Goodwill The Company accounts for long-lived assets, including property and equipment, at amortized cost. Management reviews long-lived assets for probable impairment whenever events or circumstances indicate that the carrying amount of such assets may not be recoverable. If there is an indication of impairment, management would prepare an estimate of future cash flows (undiscounted and without interest charges) expected to result from the use of the asset and its eventual disposition. If these estimated cash flows were less than the carrying amount of the asset, an impairment loss would be recognized to write down the asset to its estimated fair value. At June 30, 2017 and December 31, 2016, no impairment loss was recognized.
Income Taxes	Income Taxes The provision for income taxes is based on income and expenses as reported for financial statement purposes using the “asset and liability method” for accounting for deferred taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are reflected at currently enacted income tax rates applicable to the period in which the deferred tax assets or liabilities are expected to be realized or settled. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes. A valuation allowance, if needed, reduces deferred tax assets to the amount expected to be realized. At June 30, 2017 and December 31, 2016, the Company established valuation allowances against its net deferred tax assets. Income tax positions that meet the “more-likely-than-not” recognition threshold are measured at the largest amount of income tax benefit that is more than 50 percent likely to be realized upon settlement with the applicable taxing authority. The portion of the benefits associated with income tax positions taken that exceeds the amount measured as described above would be reflected as a liability for unrecognized income tax benefits in the accompanying consolidated balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. Interest and penalties associated with unrecognized income tax benefits would be classified as additional income taxes in the accompanying condensed consolidated statements of operations. There were no unrecognized income tax benefits, nor any interest and penalties associated with unrecognized income tax benefits, accrued or expensed at and for the six months ended June 30, 2017 and 2016. The Company files federal income tax returns in the U.S. and various state income tax returns. The Company is no longer subject to examinations by the related tax authorities for the Company’s U.S. federal and state income tax returns for years prior to 2011.
Comprehensive Income	Comprehensive Income The Company does not have any reconciling other comprehensive income items for the six months ended June 30, 2017 and 2016.
Excise Taxes	Excise Taxes The Company is responsible for compliance with the TTB regulations, which includes making timely and accurate excise tax payments. The Company is subject to periodic compliance audits by the TTB. Individual states also impose excise taxes on alcohol beverages in varying amounts. The Company calculates its excise tax expense based upon units produced and on its understanding of the applicable excise tax laws. Excise taxes totaled $415,843 and $281,561 for the six months ended June 30, 2017 and 2016, respectively.
Stock-Based Compensation	Stock-Based Compensation The Company recognizes as compensation expense all stock-based awards issued to employees. The compensation cost is measured based on the grant-date fair value of the related stock-based awards and is recognized over the service period of stock-based awards, which is generally the same as the vesting period. The fair value of stock options is determined using the Black-Scholes valuation model, which estimates the fair value of each award on the date of grant based on a variety of assumptions including expected stock price volatility, expected terms of the awards, risk-free interest rate, and dividend rates, if applicable. Stock-based awards issued to nonemployees are recorded at fair value on the measurement date and are subject to periodic market adjustments at the end of each reporting period and as the underlying stock-based awards vest. Stock-based compensation was $619,042 and $246,508 for the six months ended June 30, 2017 and 2016, respectively.
Accounts Receivable Factoring Program	Accounts Receivable Factoring Program During the three months ended June 30, 2017, we terminated our previous receivable factoring program. Under the prior program, we had the option to sell certain customer account receivables in advance of payment for 75% of the amount due. When the customer remitted payment, we would receive the remaining 25%. We were charged interest on the advanced 75% payment at a rate of 1.5% per month. Under the terms of the agreement with the factoring provider, any factored invoices had recourse should the customer fail to pay the invoice. Thus, we recorded factored amounts as a liability until the customer remitted payment and we received the remaining 25% of the non-factored amount. We did not factor any invoices during the six months ended June 30, 2017. At June 30, 2017, we had no factored invoices outstanding, and we incurred fees associated with the factoring program of $63,238 during the six months ended June 30, 2017. During the six months ended June 30, 2016, we factored invoices totaling $138,364 and received total proceeds of $103,773. At June 30, 2016, we had no factored invoices outstanding, and we incurred fees associated with the factoring program of $17,299 during the six months ended June 30, 2016.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In March 2016, the Financial Accounting Standard Boards (the “FASB”) issued Accounting Standard Update (“ASU”) No. 2016-09, Stock Compensation (Topic 718), Improvements to Employee Share-Based Payment Accounting In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) - A lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis; and - A right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. Under the new guidance, lessor accounting is largely unchanged. Certain targeted improvements were made to align, where necessary, lessor accounting with the lessee accounting model and Topic 606, Revenue from Contracts with Customers. The new lease guidance simplified the accounting for sale and leaseback transactions primarily because lessees must recognize lease assets and lease liabilities. Lessees will no longer be provided with a source of off-balance sheet financing. Public business entities should apply the amendments in ASU 2016-02 for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years (i.e., January 1, 2019, for a calendar year entity). Early application is permitted for all public business entities upon issuance. Lessees (for capital and operating leases) and lessors (for sales-type, direct financing, and operating leases) must apply a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. The modified retrospective approach would not require any transition accounting for leases that expired before the earliest comparative period presented. Lessees and lessors may not apply a full retrospective transition approach. We are currently evaluating the impact ASU 2016-02 will have on the Company’s condensed consolidated financial statements. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) . Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date In August 2014, the FASB issued ASU No. 2014-15, Presentation of Financial Statements - Going Concern In July 2015, the FASB issued ASU No. 2015-11, Inventory (Topic 330), Simplifying the Measurement of Inventory In April 2015, the FASB issued ASU 2015-03, simplifying the presentation of debt issuance costs, which requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability. ASU 2015-03 is effective for annual and interim periods beginning after December 15, 2015 and early application is permitted. We have early adopted ASU 2015-03 as of December 31, 2015.
Reclassifications	Reclassifications Certain prior period amounts have been reclassified to conform to the June 30, 2017 presentation with no changes to net loss or total stockholders’ equity previously reported.

Business Acquisition (Tables)

Business Acquisition (Tables)	6 Months Ended
	Jun. 30, 2017
MotherLode Craft Distillery, LLC [Member]
Schedule of Business Acquisition Assets and Labilities	The following allocation of the purchase price is as follows: Consideration given: 86,667 shares of common stock valued at $4.35 per share $ 377,000 Assets and liabilities acquired: Cash 7,062 Inventory 103,488 Property and equipment 46,250 Intangible assets - customer list and license 376,431 Goodwill 28,182 Accounts payable (5,180 ) Customer deposits (179,233 ) $ 377,000
Big Bottom Distilling, LLC [Member]
Schedule of Business Acquisition Assets and Labilities	The following allocation of the purchase price is as follows: Consideration given: 28,096 shares of common stock valued at $4.80 per share for 90% $ 134,858 Noncontrolling interests 14,984 Total value of acquisition $ 149,842 Assets and liabilities acquired: Cash (overdraft) $ (2,521 ) Accounts receivable 6,224 Inventory 129,922 Property and equipment 22,717 Intangible assets - license 25,000 Goodwill 193,374 Accrued liabilities (52,841 ) Notes payable (172,033 ) Total $ 149,842

Inventories (Tables)

Inventories (Tables)	6 Months Ended
	Jun. 30, 2017
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories consist of the following at June 30, 2017 and December 31, 2016: June 30, 2017 December 31, 2016 Raw materials $ 1,042,899 $ 439,739 Finished goods 483,127 340,298 Total inventories $ 1,526,026 $ 780,037

Property and Equipment (Tables)

Property and Equipment (Tables)	6 Months Ended
	Jun. 30, 2017
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment Net	Property and equipment consists of the following at June 30, 2017 and December 31, 2016: June 30, 2017 December 31, 2016 Furniture and fixtures $ 165,676 $ 70,140 Leasehold improvements 18,266 8,607 Vehicles 39,000 38,831 Construction in progress 81,004 34,603 Total cost 303,946 152,181 Less accumulated depreciation (53,695 ) (52,965 ) Property and equipment - net $ 250,251 $ 99,216

Intangible Assets (Tables)

Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	At June 30, 2017, intangible assets and goodwill consist of the following: June 30, 2017 Life Permits and licenses $ 50,000 - Customer lists 351,431 7 years Goodwill 221,556 - Total intangible assets and goodwill 622,987 Less accumulated amortization (15,481 ) Intangible assets and goodwill - net $ 607,506

Notes Payable (Tables)

Notes Payable (Tables)	6 Months Ended
	Jun. 30, 2017
Debt Disclosure [Abstract]
Schedule of Notes Payable	Notes payable consists of the following at June 30, 2017 and December 31, 2016: June 30, 2017 December 31, 2016 Notes payable bearing interest at 7.99%. The note is payable in monthly principal plus interest payments of $472 through December, 2020. The note is secured by a vehicle. $ - $ 16,642 Notes payable bearing interest at 8%. The notes have a 2-year maturity and are due at various dates between September 19, 2018 – October 19, 2018, and pay interest only on a monthly basis. 460,000 547,500 Note payable bearing interest at 2.74%. The note is payable in monthly principal plus interest payments of $100 through December, 2019. 2,909 - Note payable bearing interest at 4.00%. The note is payable in quarterly principal plus interest payments of $9,614 through March, 2019. 74,354 - Convertible notes payable bearing interest at 4.00%. The notes principal plus accrued interest is due in full at various dates between April 3, 2020 – June 30, 2020. The notes have an automatic conversion feature upon the closing (or first in a series of closings) of the next equity financing in which the Company sells shares of its equity securities for an aggregate consideration of at least $4,000,000 at a purchase price of at least $7.50. The outstanding principal and unpaid accrued interest on the Note shall be automatically converted into equity securities at a price equal to 80% of the price paid per share by the investors in the next equity financing or $6.00, whichever is lower, provided, however, that in no event shall the conversion price be less than $6.00. The note has a voluntary conversion feature where the investor may convert, in whole or in part, at any time at the conversion rate of $6.00. 1,408,627 - Note payable bearing interest at 5.00%. The note principal plus accrued interest is due in full in April, 2020. 60,247 - Total notes payable 2,006,137 564,142 Less current portion (40,337 ) (4,537 ) Less debt discount for detachable warrant (79,192 ) (131,849 ) Long-term portion of notes payable $ 1,886,608 $ 427,756
Schedule of Maturities on Notes Payable	Maturities on notes payable as of June 30, 2017, are as follows: Year ending December 31: 2017 $ 28,482 2018 498,377 2019 10,404 2020 1,468,874 Thereafter - $ 2,006,137

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
	Jun. 30, 2017
Income Tax Disclosure [Abstract]
Schedule of Effective Tax Rates Reconciliation	The nature of the differences for the six months ended June 30, 2017 and 2016 were as follows: June 30, 2017 June 30, 2016 Expected federal income tax benefit $ (724,684 ) $ (798,000 ) State income taxes after credits (144,602 ) (155,000 ) Change in valuation allowance 869,286 953,000 Total provision for income taxes $ - $ -
Schedule of Deferred Tax Assets and Liabilities	The components of the net deferred tax assets and liabilities at June 30, 2017 and December 31, 2016 consisted of the following: June 30, 2017 December 31, 2016 Deferred tax assets: Net operating loss carryforwards $ 4,325,989 $ 3,557,909 Stock-based compensation 326,585 213,181 Total deferred tax assets 4,652,574 3,771,090 Deferred tax liabilities: Depreciation and amortization (83,014 ) (70,816 ) Total deferred tax liabilities (83,014 ) (70,816 ) Valuation allowance (4,569,560 ) (3,700,274 ) Net deferred tax assets $ - $ -

Commitments and Contingencies (

Commitments and Contingencies (Tables)	6 Months Ended
	Jun. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Lease Payments Under Operating Leases	At June 30, 2017, future minimum lease payments required under the operating leases are approximately as follows: 2017 $ 135,000 2018 103,000 2019 78,000 2020 77,000 2021 64,000 Thereafter - Total $ 457,000

Net Loss per Common Share (Tabl

Net Loss per Common Share (Tables)	6 Months Ended
	Jun. 30, 2017
Earnings Per Share [Abstract]
Schedule of Basic and Diluted Net Loss Per Common Share	The numerators and denominators used in computing basic and diluted net loss per common share in 2017 and 2016 are as follows: Three months ended June 30, 2017 2016 Net loss attributable to Eastside Distilling, Inc. common shareholders (numerator) $ (1,287,651 ) $ (1,327,259 ) Weighted average shares (denominator) 3,253,246 951,692 Basic and diluted net loss per common share $ (0.40 ) $ (1.39 ) Six months ended June 30, 2017 2016 Net loss attributable to Eastside Distilling, Inc. common shareholders (numerator) $ (2,194,506 ) $ (2,341,938 ) Weighted average shares (denominator) 2,935,551 863,965 Basic and diluted net loss per common share $ (0.75 ) $ (2.71 )

Stockholder's Deficit (Tables)

Stockholder's Deficit (Tables)	6 Months Ended
	Jun. 30, 2017
Schedule of Balance of Stockholder's Equity	Convertible Series A Total Eastside Distilling, Inc. Preferred Stock Common Stock Paid-in Accumulated Stockholders' Noncontrolling Total Shares Amount Shares Amount Capital Deficit Equity interests Equity Balance, December 31, 2016 300 $ 245,838 2,542,504 $ 254 $ 13,699,785 $ (12,813,044 ) $ 1,132,833 $ - $ 1,132,833 Issuance of common stock - - 15,001 1 58,499 - 58,500 - 58,500 Issuance of common stock, net of issuance costs of $6,033, with detachable warrants - - 400,019 40 1,553,927 - 1,553,967 - 1,553,967 Issuance of common stock from warrant exercise for cash - - 40,834 4 159,246 - 159,250 - 159,250 Issuance of common stock for services by third parties - - 70,131 7 305,293 - 305,300 - 305,300 Issuance of common stock for services by employees - - 26,407 3 129,417 - 129,420 - 129,420 Stock option exercises - - 9,260 1 49,999 - 50,000 - 50,000 Stock-based compensation - - - - 279,322 - 279,322 - 279,322 Issuance of common stock for acquisition of MotherLode, net of issuance costs of $5,580 - - 86,667 9 371,411 - 371,420 - 371,420 Issuance of common stock for 90% acquisition of Big Bottom Distilling, net of issuance costs of $14,400 - - 28,096 3 120,455 - 120,458 14,984 135,442 Shares issued for payoff of long-term notes - - 22,436 2 87,498 - 87,500 - 87,500 Cumulative dividend on Series A preferred - 5,037 - - - (5,037 ) - - - Common shares issued for preferred conversion (300 ) (250,875 ) 100,001 10 235,865 - (15,000 ) - (15,000 ) Adjustment of shares for reverse stock-split - - 331 - - - - - - Net loss attributable to noncontrolling interests - - - - - - - (1,475 ) (1,475 ) Net loss attributable to common shareholders - - - - - (2,189,469 ) (2,189,469 ) - (2,189,469 ) Balance, June 30, 2017 - $ - 3,341,687 $ 334 $ 17,050,717 $ (15,007,550 ) $ 2,043,501 $ 13,509 $ 2,057,010
Summary of Stock Option Activity	A summary of all stock option activity at and for the three months ended June 30, 2017 is presented below: # of Options Weighted- Average Exercise Price Outstanding at December 31, 2016 173,750 $ 9.24 Options granted 145,000 (1) 4.74 Options exercised (9,260 ) 5.40 Options canceled - - Outstanding at June 30, 2017 309,490 $ 7.25 Exercisable at June 30, 2017 112,250 $ 10.76 (1) options granted under 2016 Plan;
Schedule of Weighted-average Assumptions used in Black-Scholes Valuation Method	The following weighted-average assumptions were used in the Black-Scholes valuation model for options granted during the six months ended June 30, 2017: Risk-free interest rate 1.56 % Expected term (in years) 6.96 Dividend yield - Expected volatility 75 %
Warrant [Member]
Schedule of Weighted-average Assumptions used in Black-Scholes Valuation Method	The estimated fair value of the warrants at issuance was $782,837, based on the Black-Scholes option-pricing model using the weighted-average assumptions below: Volatility 75 % Risk-free interest rate 1.50 % Expected term (in years) 3.0 Expected dividend yield - Fair value of common stock $ 5.00
Summary of Warrant Activity	A summary of activity in warrants is as follows: Warrants Weighted Average Remaining Life Weighted Average Exercise Price Aggregate Intrinsic Value Outstanding at December 31, 2016 846,765 2.77 years $ 6.48 $ 0 Six months ended June 30, 2017: Granted 400,019 3.00 years $ 7.50 $ 0 Exercised (40,834 ) 2.00 years $ 3.90 Forfeited and cancelled (74,873 ) 2.00 years $ 6.00 - Outstanding at June 30, 2017 1,131,077 2.51 years $ 6.88 $ 0

Description of Business and L31

Description of Business and Liquidity (Details Narrative)	May 01, 2017
Ownership percentage	90.00%
Big Bottom Distilling, LLC [Member]
Ownership percentage	90.00%

Liquidity (Details Narrative)

Liquidity (Details Narrative)	3 Months Ended		6 Months Ended
	Jun. 30, 2017USD ($)	Jun. 30, 2016USD ($)	Jun. 30, 2017USD ($)Business	Jun. 30, 2016USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Net loss	$ 1,289,126	$ 1,309,500	$ 2,190,944	$ 2,324,179
Accumulated deficit	15,007,550		15,007,550		$ 12,813,044
Net cash provided by financing activities			3,109,125	2,439,105
Cash on hand	$ 1,297,245	$ 1,013,596	1,297,245	$ 1,013,596	$ 1,088,066	$ 141,317
Working capital			$ 2,856,461
Number of businesses acquired | Business			2
August 14, 2017 [Member]
Proceeds from equity offerings			$ 5,400,000

Summary of Significant Accoun33

Summary of Significant Accounting Policies (Details Narrative)	6 Months Ended		12 Months Ended
	Jun. 30, 2017USD ($)Number	Jun. 30, 2016USD ($)	Dec. 31, 2016
Number of operating segments | Number	1
Customer programs and incentives paid	$ 79,837	$ 19,241
Advertising expense	935,997	578,235
Cash equivalents
Unrecognized income tax benefit, interest and penalties
Excise taxes	415,843	281,561
Stock-based compensation	$ 619,042	246,508
Percentage of factored and non-factored amount description	Under the prior program, we have the option to sell those customer receivables in advance of payment for 75% of the amount due. When the customer remits payment, we would receive the remaining 25%. We were charged interest on the advanced 75% payment at a rate of 1.5% per month. Under the terms of the agreement with the factoring provider, any factored invoices have recourse should the customer fail to pay the invoice. Thus, we record factored amounts as a liability until the customer remits payment and we receive the remaining 25% of the non-factored amount.
Accounts receivable factored invoices
Accounts receivable factored program	$ 63,238	17,299
Amount of factored invoice		138,364
Proceeds from accounts receivable invoice		$ 103,773
Minimum [Member]
Property and equipment estimated useful lives	3 years
Maximum [Member]
Property and equipment estimated useful lives	7 years
Trade Receivables [Member] | Four Customers [Member]
Concentration of credit risk percentage	83.00%
Trade Receivables [Member] | Three Customers [Member]
Concentration of credit risk percentage			91.00%
Sales Revenue, Net [Member] | Two Customers [Member]
Concentration of credit risk percentage	46.00%
Sales Revenue, Net [Member] | One Customers [Member]
Concentration of credit risk percentage		35.00%

Business Acquisition (Details N

Business Acquisition (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2016	May 01, 2017
Business acquisition revenue	$ 375,000
Ownership percentage		90.00%
Big Bottom Distilling, LLC [Member]
Business acquisition revenue	$ 201,000
Ownership percentage		90.00%

Business Acquisition - Schedule

Business Acquisition - Schedule of Business Acquisition Assets and Labilities (Details)	6 Months Ended
	Jun. 30, 2017USD ($)
MotherLode Craft Distillery, LLC [Member]
Consideration given	$ 377,000
Cash (overdraft)	7,062
Accounts receivable
Inventory	103,488
Property and equipment	46,250
Intangible assets - customer list and license	376,431
Goodwill	28,182
Accounts payable	(5,180)
Customer deposits	(179,233)
Accrued liabilities
Notes payable
Total assets and liabilities assumed	377,000
Big Bottom Distilling, LLC [Member]
Consideration given	134,858
Noncontrolling interests	149,842
Total value of acquisition	149,842
Cash (overdraft)	(2,521)
Accounts receivable	6,224
Inventory	129,922
Property and equipment	22,717
Intangible assets - customer list and license	25,000
Goodwill	193,374
Accounts payable	(52,841)
Customer deposits
Accrued liabilities	(172,033)
Notes payable	(172,033)
Total assets and liabilities assumed	$ 149,842

Business Acquisition - Schedu36

Business Acquisition - Schedule of Business Acquisition Assets and Labilities (Details) (Parenthetical)	6 Months Ended
	Jun. 30, 2017$ / sharesshares
MotherLode Craft Distillery, LLC [Member]
Business consideration shares of common stock | shares	86,667
Common stock valued per share | $ / shares	$ 4.35
Big Bottom Distilling, LLC [Member]
Business consideration shares of common stock | shares	28,096
Common stock valued per share | $ / shares	$ 4.80
Business acquisition, percentage	90.00%

Inventories - Schedule of Inven

Inventories - Schedule of Inventories (Details) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Inventory Disclosure [Abstract]
Raw materials	$ 1,042,899	$ 439,739
Finished goods	483,127	340,298
Total inventories	$ 1,526,026	$ 780,037

Property and Equipment (Details

Property and Equipment (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 14,563	$ 11,047

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment Net (Details) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Total cost	$ 303,946	$ 152,181
Less accumulated depreciation	(53,695)	(52,965)
Total property and equipment, net	250,251	99,216
Furniture and Fixtures [Member]
Total cost	165,676	70,140
Leasehold Improvements [Member]
Total cost	18,266	8,607
Vehicles [Member]
Total cost	39,000	38,831
Construction In-Progress [Member]
Total cost	$ 81,004	$ 34,603

Intangible Assets and Goodwill

Intangible Assets and Goodwill (Details Narrative) - USD ($)	Jun. 30, 2017	Dec. 31, 2016	Jun. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible assets and goodwill
Amortization of intangible assets	$ 15,481

Intangible Assets and Goodwil41

Intangible Assets and Goodwill - Schedule of Intangible Assets (Details) - USD ($)	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Total intangible assets and goodwill	$ 622,987
Less accumulated amortization	(15,481)
Intangible assets and goodwill - net	607,506
Permits and Licenses [Member]
Total intangible assets and goodwill	50,000
Customer Lists [Member]
Total intangible assets and goodwill	351,431
Goodwill [Member]
Total intangible assets and goodwill	$ 221,556
Intangible assets and goodwill, useful life	7 years

Notes Payable - Schedule of Not

Notes Payable - Schedule of Notes Payable (Details) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Total notes payable	$ 2,006,137	$ 564,142
Less current portion	(40,337)	(4,537)
Less debt discount for detachable warrant	(79,192)	(131,849)
Long-term portion of notes payable	1,886,608	427,756
Notes Payable [Member]
Total notes payable		16,642
Note Payable 1 [Member]
Total notes payable	460,000	547,500
Note Payable 2 [Member]
Total notes payable	2,909
Note Payable 3 [Member]
Total notes payable	74,354
Note Payable 4 [Member]
Total notes payable	1,408,627
Note Payable 5 [Member]
Total notes payable	$ 60,247

Notes Payable - Schedule of N43

Notes Payable - Schedule of Notes Payable (Details) (Parenthetical)	6 Months Ended	12 Months Ended
	Jun. 30, 2017USD ($)$ / shares	Dec. 31, 2016USD ($)$ / shares
Notes Payable [Member]
Debt instrument interest rate	7.99%	7.99%
Debt instrument principal and interest	$ 472	$ 472
Debt instrument maturity date description	through December, 2020.	through December, 2020.
Note Payable 1 [Member]
Debt instrument interest rate	8.00%	8.00%
Debt instrument maturity date description	various dates between September 19, 2018 – October 19, 2018	various dates between September 19, 2018 – October 19, 2018
Note Payable 2 [Member]
Debt instrument interest rate	2.74%	2.74%
Debt instrument principal and interest	$ 100	$ 100
Debt instrument maturity date description	through December, 2019.	through December, 2019.
Note Payable 3 [Member]
Debt instrument interest rate	4.00%	4.00%
Debt instrument principal and interest	$ 9,614	$ 9,614
Debt instrument maturity date description	through March, 2019.	through March, 2019.
Note Payable 4 [Member]
Debt instrument interest rate	4.00%	4.00%
Debt instrument maturity date description	various dates between April 3, 2020 – June 30, 2020.	various dates between April 3, 2020 – June 30, 2020.
Debt instrument aggregated Principle	$ 4,000,000	$ 4,000,000
Debt instrument convertible conversion ratio	0.80	0.80
Debt instrument convertible conversion share price | $ / shares	$ 6	$ 6
Debt instrument purchase price | $ / shares	$ 7.50	$ 7.50
Note Payable 5 [Member]
Debt instrument interest rate	5.00%	5.00%
Debt instrument maturity date description	The note principal plus accrued interest is due in full in April, 2020.	The note principal plus accrued interest is due in full in April, 2020.

Notes Payable - Schedule of Mat

Notes Payable - Schedule of Maturities on Notes Payable (Details)	Jun. 30, 2017USD ($)
Debt Disclosure [Abstract]
2,017	$ 28,482
2,018	498,377
2,019	10,404
2,020	1,468,874
Thereafter
Total	$ 2,006,137

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	6 Months Ended
	Jun. 30, 2017USD ($)
Net operating loss carryforward	$ 10,800,000
Federal [Member]
Net operating loss carryforward year	20 years
Net operating loss expiration year	2,034
State [Member]
Net operating loss carryforward year	15 years
Net operating loss expiration year	2,029

Income Taxes - Schedule of Effe

Income Taxes - Schedule of Effective Tax Rates Reconciliation (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Income Tax Disclosure [Abstract]
Expected federal income tax benefit			$ (724,684)	$ (798,000)
State income taxes after credits			(144,602)	(155,000)
Change in valuation allowance			869,286	953,000
Total provision for income taxes

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 4,325,989	$ 3,557,909
Stock-based compensation	326,585	213,181
Total deferred tax assets	4,652,574	3,771,090
Depreciation and amortization	(83,014)	(70,816)
Total deferred tax liabilities	(83,014)	(70,816)
Valuation allowance	(4,569,560)	(3,700,274)
Net deferred tax assets

Commitments and Contingencies48

Commitments and Contingencies (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Operation lease expiration	expire through October 2021.
Rent expense	$ 145,844	$ 242,117
Operating lease agreements expiration	The Termination Agreement provides that the original lease agreement dated July 17, 2014 (the “Lease”) will terminate on June 30, 2017 rather than October 30, 2020.
Minimum [Member]
Monthly lease payments	$ 1,802
Maximum [Member]
Monthly lease payments	$ 6,400

Commitments and Contingencies -

Commitments and Contingencies - Schedule of Future Minimum Lease Payments Under Operating leases (Details)	Jun. 30, 2017USD ($)
Commitments and Contingencies Disclosure [Abstract]
2,017	$ 135,000
2,018	103,000
2,019	78,000
2,020	77,000
2,021	64,000
Thereafter
Total	$ 457,000

Net Loss per Common Share - Sch

Net Loss per Common Share - Schedule of Basic and Diluted Net Loss Per Common Share (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Earnings Per Share [Abstract]
Net loss attributable to Eastside Distilling, Inc. common shareholders (numerator)	$ (1,287,651)	$ (1,327,259)	$ (2,194,506)	$ (2,341,938)
Weighted average shares (denominator)	3,253,246	951,692	2,935,551	863,965
Basic and diluted net loss per common share	$ (0.40)	$ (1.39)	$ (0.75)	$ (2.71)

Stockholder's Deficit (Details

Stockholder's Deficit (Details Narrative) - USD ($)		Jun. 15, 2017	Apr. 05, 2017	Mar. 08, 2017	Jan. 02, 2017	Oct. 18, 2016	Jan. 29, 2015	Jun. 30, 2017	May 31, 2017	Apr. 30, 2017	Mar. 31, 2017	Feb. 16, 2017	Jan. 22, 2017	Jun. 02, 2017	Jul. 17, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016	Sep. 08, 2016
Reverse Stock Splits		3-for-1 reverse stock split				20-for-1 reverse stock split
Proceeds from issuance of common stock														$ 1,560,000		$ 1,612,467
Number of common stock shares issued														400,019		576,923
Number of warrant shares of common stock												40,834		400,019
Number of common stock shares issued value																$ 58,500
Proceeds from issuance of warrant exercises												$ 159,250				$ 159,250
Stock options exercises																(9,260)
Number of units issued for service value																$ 305,300
Preferred stock, shares outstanding								0								0		300
Number of options granted	[1]															145,000
Vesting period of option																5 years
Aggregate intrinsic value of options outstanding								$ 231,500								$ 231,500
Number of unvested options								197,240								197,240
Aggregate grant date fair value unvested options																$ 663,100
Aggregate intrinsic value of unvested options								$ 184,403								$ 184,403
Number of vested options																73,186
Weighted-average grant-date fair value of stock options granted																$ 3.29
Fair value of stock option granted																$ 476,965
Stock option plan expenses																279,322	$ 157,408
Compensation cost related to stock options not yet recognized								$ 650,722								$ 650,722
Period of compensation cost related to stock options not yet recognized																3 years 2 months 27 days
2016 Equity Incentive Plan [Member]
Number of RSU's issued																61,388
Number of shares available for grant					289,709														166,667
Outstanding capital stock shares percentage					8.00%
Number of options granted																287,516
Vesting period of option																5 years
2016 Equity Incentive Plan [Member] | May 2017 [Member]
Number of common stock shares reserved for future issuance								389,709								389,709
Stock option exercise price percentage description																The exercise price per share of each stock option shall not be less than 100 percent of the fair market value of the Company’s common stock on the date of grant.
2015 Equity Incentive Plan [Member]
Number of shares available for grant							50,000
Stock option exercise price percentage description							The exercise price per share of each stock option shall not be less than 20 percent of the fair market value of the Company’s common stock on the date of grant.
Number of options issued																14,584
Description of vesting percentage																vest at the rate of at least 25 percent in the first year, starting 6-months after the grant date, and 75% in year two.
Non Plan Options [Member]
Number of unregistered option outstanding								16,667								16,667
Chief Executive Officer [Member]
Number of shares issued upon conversion			10,217
Number of RSU's issued										33,334
Independent Directors [Member]
Common stock closing share price per share										$ 5.40
Stock options exercises										4,630
Big Bottom Distilling, LLC [Member]
Number of common stock shares issued									28,096
Number of common stock shares issued value									$ 134,858
Common stock closing share price per share									$ 4.80
Issuance of common stock for acquisition costs									$ 14,400
Percentage of common stock unit									90.00%
Officer [Member]
Number of common stock shares issued for service rendered															423
Number of units issued for service value															$ 423,000
Series A Convertible Preferred Stock [Member]
Number of common stock shares issued															972	499
Number of common stock shares issued value															$ 972,000	$ 499,000
Number of units issued for cancellation outstanding indebt															50
Number of units issued for cancellation outstanding indebt, value															$ 50,000
Outstanding indebtness net of issuance costs															69,528
Preferred stock stated value															$ 1,000
Fixed conversion price per share															$ 4.50
Preferred stock accrued dividend rate															8.00%
Description of participation rights															Dividends are payable quarterly in arrears at the Company’s option either in cash or “in kind” in shares of Common Stock; provided, however that dividends may only be paid in cash following the fiscal year in which the Company has net income (as shown in its audited financial statements contained in its Annual Report on Form 10-K for such year) of at least $500,000, to the extent permitted under applicable law out of funds legally available therefore. For ‘in-kind” dividends, holders will receive that number of shares of Common Stock equal to (i) the amount of the dividend payment due such stockholder divided by (ii) 90% of the average of the per share market values during the twenty (20) trading days immediately preceding a dividend date.
Preferred stock, shares outstanding
Description of liquidation rights															In the event of any voluntary or involuntary liquidation, dissolution or winding up, or sale of the Company, each holder of Series A Preferred shall be entitled to receive its pro rata portion of an aggregate payment equal to: (i) $1,000 multiplied by (ii) the total number of shares of Series A Preferred Stock issued under the Series A Certificate of Designation multiplied by (iii) 2.5.
Warrant [Member]
Number of common stock shares issued																400,019
Number of warrant shares of common stock								40,834								40,834
Proceeds from issuance of warrant exercises																$ 159,250
Fair value of warrants																$ 782,837
Conversion Shares [Member]
Number of shares issued upon conversion										16,667	83,334
Number of preferred stock shares issued upon conversion										50	250
8% Convertible Promissory Notes [Member]
Number of shares issued upon conversion											22,436
Debt conversion on converted amount											$ 87,500
Percentage of convertible promissory notes											8.00%
MotherLode Craft Distillery, LLC [Member]
Number of common stock shares issued				86,667
Number of common stock shares issued value				$ 377,000
Common stock closing share price per share				$ 4.35
Issuance of common stock for acquisition costs				$ 5,580
Accredited Investors [Member]
Number of common stock shares sold													15,001
Sale of stock price per share													$ 3.90
Proceeds from issuance of common stock													$ 58,500
Four Third-party Consultants [Member ]
Number of common stock shares issued for service rendered											19,796
Employees [Member]
Number of shares issued employees								2,716			575
Value of shares issued to employees								$ 15,943			$ 2,517
Three Third-party Consultants [Member ]
Number of common stock shares issued for service rendered										50,335
[1]	Options granted under 2016 Stock Incentive Plan

Stockholder's Deficit - Schedul

Stockholder's Deficit - Schedule of Balance of Stockholder's Equity (Details) - USD ($)	2 Months Ended	3 Months Ended		6 Months Ended
	Jun. 02, 2017	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Balance				$ 1,132,833
Issuance of common stock				$ 58,500
Issuance of common stock, shares	400,019			576,923
Issuance of common stock, net of issuance costs of $6,033, with detachable warrants				$ 1,553,967
Issuance of common stock from warrant exercise for cash				159,250
Issuance of common stock for services by third parties				305,300
Issuance of common stock for services by employees				129,420
Stock options exercises				$ 50,000
Stock options exercises, shares				(9,260)
Stock-based compensation				$ 279,322
Issuance of common stock for acquisition of MotherLode, net of issuance costs of $5,580				371,420
Issuance of common stock for 90% acquisition of Big Bottom Distilling, net of issuance costs of $14,400				135,442
Shares Issued for payoff of long-term notes				87,500
Cumulative dividend on Series A preferred
Common shares issued for preferred conversion				$ (15,000)
Adjustment of shares for reverse stock-split, shares
Net loss attributable to noncontrolling interests		$ (1,475)		$ (1,475)
Net loss		(1,289,126)	$ (1,309,500)	(2,190,944)	$ (2,324,179)
Balance		2,057,010		2,057,010
Convertible Series A Preferred Stock [Member]
Balance				$ 245,838
Balance, shares				300
Issuance of common stock
Issuance of common stock, shares
Issuance of common stock, net of issuance costs of $6,033, with detachable warrants
Issuance of common stock, net of issuance costs of $6,033, with detachable warrants, shares
Issuance of common stock from warrant exercise for cash
Issuance of common stock from warrant exercise for cash, shares
Issuance of common stock for services by third parties
Issuance of common stock for services by third parties, shares
Issuance of common stock for services by employees
Issuance of common stock for services by employees, shares
Stock options exercises
Stock options exercises, shares
Stock-based compensation
Issuance of common stock for acquisition of MotherLode, net of issuance costs of $5,580
Issuance of common stock for acquisition of MotherLode, net of issuance costs of $5,580, shares
Issuance of common stock for 90% acquisition of Big Bottom Distilling, net of issuance costs of $14,400
Issuance of common stock for 90% acquisition of Big Bottom Distilling, net of issuance costs of $14,400, shares
Shares Issued for payoff of long-term notes
Shares Issued for payoff of long-term notes, shares
Cumulative dividend on Series A preferred				$ 5,037
Common shares issued for preferred conversion				$ (250,875)
Common shares issued for preferred conversion, shares				(300)
Adjustment of shares for reverse stock-split, shares
Net loss attributable to noncontrolling interests
Net loss
Balance
Balance, shares
Common Stock [Member]
Balance				$ 254
Balance, shares				2,542,504
Issuance of common stock				$ 1
Issuance of common stock, shares				15,001
Issuance of common stock, net of issuance costs of $6,033, with detachable warrants				$ 40
Issuance of common stock, net of issuance costs of $6,033, with detachable warrants, shares				400,001
Issuance of common stock from warrant exercise for cash				$ 4
Issuance of common stock from warrant exercise for cash, shares				40,834
Issuance of common stock for services by third parties				$ 7
Issuance of common stock for services by third parties, shares				70,131
Issuance of common stock for services by employees				$ 3
Issuance of common stock for services by employees, shares				26,407
Stock options exercises				$ 1
Stock options exercises, shares				9,260
Stock-based compensation
Issuance of common stock for acquisition of MotherLode, net of issuance costs of $5,580				$ 9
Issuance of common stock for acquisition of MotherLode, net of issuance costs of $5,580, shares				86,667
Issuance of common stock for 90% acquisition of Big Bottom Distilling, net of issuance costs of $14,400				$ 3
Issuance of common stock for 90% acquisition of Big Bottom Distilling, net of issuance costs of $14,400, shares				28,096
Shares Issued for payoff of long-term notes				$ 2
Shares Issued for payoff of long-term notes, shares				22,436
Cumulative dividend on Series A preferred
Common shares issued for preferred conversion				$ 10
Common shares issued for preferred conversion, shares				100,001
Adjustment of shares for reverse stock-split, shares				349
Net loss attributable to noncontrolling interests
Net loss
Balance		$ 334		$ 334
Balance, shares		3,341,687		3,341,687
Paid-in Capital [Member]
Balance				$ 13,699,785
Issuance of common stock				58,499
Issuance of common stock, net of issuance costs of $6,033, with detachable warrants				1,553,927
Issuance of common stock from warrant exercise for cash				159,246
Issuance of common stock for services by third parties				305,293
Issuance of common stock for services by employees				129,417
Stock options exercises				49,999
Stock-based compensation				279,322
Issuance of common stock for acquisition of MotherLode, net of issuance costs of $5,580				371,411
Issuance of common stock for 90% acquisition of Big Bottom Distilling, net of issuance costs of $14,400				120,455
Shares Issued for payoff of long-term notes				87,498
Cumulative dividend on Series A preferred
Common shares issued for preferred conversion				$ 235,865
Adjustment of shares for reverse stock-split, shares
Net loss attributable to noncontrolling interests
Net loss
Balance		$ 17,050,717		17,050,717
Accumulated Deficit [Member]
Balance				(12,813,044)
Issuance of common stock
Issuance of common stock, net of issuance costs of $6,033, with detachable warrants
Issuance of common stock from warrant exercise for cash
Issuance of common stock for services by third parties
Issuance of common stock for services by employees
Stock options exercises
Stock-based compensation
Issuance of common stock for acquisition of MotherLode, net of issuance costs of $5,580
Issuance of common stock for 90% acquisition of Big Bottom Distilling, net of issuance costs of $14,400
Shares Issued for payoff of long-term notes
Cumulative dividend on Series A preferred				(5,037)
Common shares issued for preferred conversion
Adjustment of shares for reverse stock-split, shares
Net loss attributable to noncontrolling interests
Net loss				(2,189,469)
Balance		(15,007,550)		(15,007,550)
Total Eastside Distilling, Inc. Stockholders' Equity [Member]
Balance				1,132,833
Issuance of common stock				58,500
Issuance of common stock, net of issuance costs of $6,033, with detachable warrants				1,553,967
Issuance of common stock from warrant exercise for cash				159,250
Issuance of common stock for services by third parties				305,300
Issuance of common stock for services by employees				129,420
Stock options exercises				50,000
Stock-based compensation				279,322
Issuance of common stock for acquisition of MotherLode, net of issuance costs of $5,580				371,420
Issuance of common stock for 90% acquisition of Big Bottom Distilling, net of issuance costs of $14,400				120,458
Shares Issued for payoff of long-term notes				87,500
Cumulative dividend on Series A preferred
Common shares issued for preferred conversion				$ (15,000)
Adjustment of shares for reverse stock-split, shares
Net loss attributable to noncontrolling interests
Net loss				(2,189,469)
Balance		2,043,501		2,043,501
Non-controlling interests [Member]
Balance
Issuance of common stock
Issuance of common stock, net of issuance costs of $6,033, with detachable warrants
Issuance of common stock from warrant exercise for cash
Issuance of common stock for services by third parties
Issuance of common stock for services by employees
Stock options exercises
Stock-based compensation
Issuance of common stock for acquisition of MotherLode, net of issuance costs of $5,580
Issuance of common stock for 90% acquisition of Big Bottom Distilling, net of issuance costs of $14,400				14,984
Shares Issued for payoff of long-term notes
Cumulative dividend on Series A preferred
Common shares issued for preferred conversion
Adjustment of shares for reverse stock-split, shares
Net loss attributable to noncontrolling interests				$ (1,475)
Net loss
Balance		$ 13,509		$ 13,509

Stockholder's Deficit - Sched53

Stockholder's Deficit - Schedule of Balance of Stockholder's Equity (Details) (Parenthetical)	6 Months Ended
	Jun. 30, 2017USD ($)
Common stock, net of issuance costs	$ 6,033
MotherLode [Member]
Issuance of common stock for acquisition costs	5,580
Big Bottom Distilling [Member]
Issuance of common stock for acquisition costs	$ 14,400
Percentage of common stock unit	90.00%

Stockholder's Deficit - Summary

Stockholder's Deficit - Summary of Stock Option Activity (Details)	6 Months Ended
	Jun. 30, 2017$ / sharesshares
Equity [Abstract]
Number of Options Outstanding, Beginning Balance | shares	17,375
Number of Options Outstanding, Granted | shares	145,000	[1]
Number of Options Outstanding, Exercised | shares	(9,260)
Number of Options Outstanding, Canceled | shares
Number of Options Outstanding, Ending Balance | shares	309,490
Number of Options Exercisable, Ending Balance | shares	112,250
Weighted- Average Exercise Price Options Outstanding, Beginning Balance | $ / shares	$ 9.24
Weighted- Average Exercise Price Options Outstanding, Granted | $ / shares	4.74
Weighted- Average Exercise Price Options Outstanding, Exercised | $ / shares	5.40
Weighted- Average Exercise Price Options Outstanding, Canceled | $ / shares
Weighted- Average Exercise Price Options Outstanding, Ending Balance | $ / shares	7.25
Weighted- Average Exercise Price Options Exercisable, Ending Balance | $ / shares	$ 10.76
[1]	Options granted under 2016 Stock Incentive Plan

Stockholder's Deficit - Sched55

Stockholder's Deficit - Schedule of Weighted-average Assumptions used in Black-Scholes Valuation Method (Details)	6 Months Ended
	Jun. 30, 2017$ / shares
Risk-free interest rate	1.56%
Expected term (in years)	6 years 11 months 15 days
Expected dividend yield	0.00%
Expected volatility	75.00%
Warrant [Member]
Risk-free interest rate	1.50%
Expected term (in years)	3 years
Expected dividend yield	0.00%
Expected volatility	75.00%
Fair value of common stock	$ 5

Stockholder's Deficit - Summa56

Stockholder's Deficit - Summary of Warrant Activity (Details)	6 Months Ended
	Jun. 30, 2017USD ($)$ / sharesshares
Equity [Abstract]
Warrants Outstanding, Beginning Balance | shares	846,765
Warrants Outstanding, Granted | shares	400,019
Warrants Outstanding, Exercised | shares	(40,834)
Warrants Outstanding, Forfeited and Cancelled | shares	(74,873)
Warrants Outstanding, Ending Balance | shares	1,131,077
Warrants Outstanding Weighted Average Remaining Life, Beginning Balance	2 years 9 months 7 days
Warrants Outstanding Weighted Average Remaining Life, Granted	3 years
Warrants Outstanding Weighted Average Remaining Life, Exercised	2 years
Warrants Outstanding Weighted Average Remaining Life, Forfeited and Cancelled	2 years
Warrants Outstanding Weighted Average Remaining Life, Ending Balance	2 years 6 months 3 days
Warrants Outstanding Weighted Average Exercise Price, Beginning Balance	$ 6.48
Warrants Outstanding Weighted Average Exercise Price, Granted	7.50
Warrants Outstanding Weighted Average Exercise Price, Exercised	3.90
Warrants Outstanding Weighted Average Exercise Price, Forfeited and Cancelled	6
Warrants Outstanding Weighted Average Exercise Price, Ending Balance	$ 6.88
Warrants Outstanding Aggregate Intrinsic Value, Beginning Balance | $	$ 0
Warrants Outstanding Aggregate Intrinsic Value, Granted	$ 0
Warrants Outstanding Aggregate Intrinsic Value, Ending Balance | $	$ 0

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	Jun. 02, 2017	Dec. 30, 2016	Nov. 21, 2016	Nov. 04, 2016	Sep. 19, 2016	Jul. 07, 2016	Jun. 30, 2016	Jun. 22, 2016	Jun. 09, 2016	Apr. 04, 2016	Jun. 30, 2017	Dec. 31, 2016
Assets from related party transaction											$ 120,000
Percentage of average of assets net											1.00%
Note payable											$ 40,337	$ 4,537
Promissory Note [Member]
Number of warrant to purchase of common stock												43,590
Warrant exercise price						$ 6	$ 6					$ 3.90
Debt interest rate							8.00%
Proceeds from related party debt						$ 120,000	$ 50,000
Number of warrant acquire						20,000	8,334
Grover T. Wickersham [Member]
Number of warrant to purchase of common stock												11,218
Warrant exercise price	$ 7.50
Number of units purchased	15,189								83,334
Purchase price	$ 3.90								$ 3
Total purchase price									$ 250,000
Proceeds from related party debt	$ 59,237
Grover T. Wickersham [Member] | Private Placement [Member]
Cancelation of warrant		8,334
Number of units purchased								38,334
Purchase price								$ 3
Total purchase price								$ 115,000
Number of warrant assigned		24,680
Education Trust [Member]
Number of units purchased								16,667
Purchase price								$ 3
Total purchase price								$ 50,000
Irrevocable Trust [Member]
Number of units purchased								66,667
Purchase price								$ 3
Total purchase price								$ 200,000
Michael Fleming [Member]
Warrant exercise price								$ 6
Number of units purchased								8,334
Purchase price								$ 3
Total purchase price								$ 25,000
Wickersham Trust [Member]
Number of warrant to purchase of common stock												20,834
Warrant exercise price			$ 6				$ 6					$ 3.90
Proceeds from related party debt			$ 75,000				$ 50,000
Number of warrant acquire			12,500				8,334
Lawrence Hirson [Member]
Number of warrant to purchase of common stock					25,000
Warrant exercise price					$ 6
Principal amount					$ 150,000
Warrant Term					3 years
Steven Earles [Member]
Number of units issued for services										185
Value of units issued for services										$ 185,000
Number of warrant to purchase of common stock										223
Warrant exercise price										$ 6
Steven Shum [Member]
Number of units issued for services										97
Value of units issued for services										$ 97,000
Martin Kunkel [Member]
Number of units issued for services										58
Value of units issued for services										$ 58,000
Carrie Earles [Member]
Number of units issued for services										83
Value of units issued for services										$ 83,000
Number of shares converted				185
Conversion of stock shares issued				41,111
Cancelation of warrant				41,107
Chief Executive Officer [Member]
Due to Related parties							$ 8,000
Note payable							$ 12,500

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - $ / shares		Aug. 10, 2017	Jun. 02, 2017	Jun. 30, 2017
Number of common stock shares issued during the period			400,019	576,923
Option to purchase of common stock shares	[1]			145,000
Options purchase price per share				$ 4.74
Subsequent Event [Member] | Underwriting Agreement [Member] | Representative’s Warrant [Member]
Warrants to purchase of common stock shares		120,000
Warrants exercise price per share		$ 5.40
Percentage of public offering price per units		120.00%
Percentage of gross proceeds of offering		7.00%
Subsequent Event [Member] | Underwriting Agreement [Member] | Roth Capital Partners, LLC [Member]
Number of units offering during the period		1,200,000
Number of common stock shares issued during the period		1
Warrants to purchase of common stock shares		1
Units sold price per units		$ 4.50
Warrants exercisable to purchase of common stock shares		1
Warrants exercise price per share		$ 5.40
Percentage of public offering price per units		120.00%
Warrants redemption price per share		$ 0.15
Common stock shares issued price per share		$ 7.65
Option to purchase of common stock shares		180,000
Options purchase price per share		$ 4.49
Percentage of gross proceeds of offering		170.00%
Subsequent Event [Member] | Underwriting Agreement [Member] | Roth Capital Partners, LLC [Member] | Over-Allotment Option [Member]
Warrants to purchase of common stock shares		180,000
Warrants exercise price per share		$ 0.01
[1]	Options granted under 2016 Stock Incentive Plan