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