Company: FSTWF
Filing Date: 2025-07-08
Form Type: F-1/A
Source: 0001213900-25-061884
Chunk: 170

Company: FST Corp.
Filing Date: 2025-07-08
Form: F-1/A
Chunk 170
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|:--------------------|------------:|:--|:----|:--------------|------------:|:--|
| Interest expenses paid                                                        |     | $                   |     506,009 |   |     | $             |     282,484 |   |
| Income taxes paid, net of refunds                                             |     | $                   |     466,127 |   |     | $             |   2,564,373 |   |
| SUPPLEMENTAL DISCLOSURE OF NON-CASH TRANSACTION:                              |     |                     |             |   |     |               |             |   |
| Right of use assets obtained in exchange for operating lease obligations      |     | $                   |   1,107,424 |   |     | $             |   1,822,488 |   |

F-8

FST Corp.
CONSOLIDATED STATEMENTS OF CASH FLOWS — (Continued)
(In U.S. dollars) The following table s provides a reconciliation of cash and restricted cash reported within the consolidated statement of financial position that sum to the total of the same amounts shown in the cash flows:

|                                                                         |     |   | December 31, 
         2024 |     |   | December 31, 
         2023 |
|:------------------------------------------------------------------------|:----|:--|-------------:|:----|:--|-------------:|
| Cash and cash equivalents, beginning of the year                        |     | $ |    8,904,618 |     | $ |   20,740,375 |
| Restricted cash, beginning of the period                                |     |   |      401,110 |     |   |       81,537 |
| Total cash, cash equivalents and restricted cash, beginning of the year |     | $ |    9,305,728 |     | $ |   20,821,912 |

|                                                                   |     |   | December 31, 
         2024 |     |   | December 31, 
         2023 |
|:------------------------------------------------------------------|:----|:--|-------------:|:----|:--|-------------:|
| Cash and cash equivalents, end of the year                        |     | $ |    5,098,420 |     | $ |    8,904,618 |
| Restricted cash, end of the period                                |     |   |      203,779 |     |   |      401,110 |