Company: FSTWF
Filing Date: 2025-04-30
Form Type: NT 20-F
Source: 0001213900-25-037630
Chunk: 2

Company: FST Corp.
Filing Date: 2025-04-30
Form: NT 20-F
Chunk 2
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PART IV — OTHER INFORMATION</div>

| (1) | Name and telephone number of person to contact in regard to this notification |

| David Chuang |     |       +886 |     | 5221-2555         |
| (Name)       |     | -Area Code |     | -Telephone Number |

| (2) | Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to file such report(s) been filed? If answer is no, identify report(s). ☐ Yes ☒ No |

As a result of the closing of the Business Combination, the
Company ceased to be a shell company on the Closing Date and was obligated to file a Shell Company Report on Form 20-F (the “Shell
Company Report”) pursuant to Rule 13a-19 under the Exchange Act. The Company intends to include the required contents
of the Shell Company Report in the Form 20-F.

| (3) | Is it anticipated that any significant change in results of operations                                                                   
 from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report 
 or portion thereof?                                                                                                                      
 ☒                                                                                                                                        
 Yes ☐ No                                                                                                                                 |

If so, attach an explanation of the anticipated change,
both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made.

The Company was not subject to reporting obligations under
Section 13 or 15 of the Exchange Act for the last fiscal year. Nevertheless, the Company filed a Registration Statement under the Exchange
Act on Form 8-A on January 14, 2025 and ceased to be a shell company on the Closing Date. The Form 20-F will reflect the consummation
of the closing of the Business Combination and the cessation of the Company’s status as a shell company, including pro forma financial
statements reflecting such closing.

The Form 20-F will contain the audited financial results
of Legacy FST for the fiscal year ended December 31, 2024. The Company anticipates a significant change in its results of operations for
the twelve-month period ended December 31, 2024, as compared to the twelve-month period ended December 31, 2023 as a