Company: FSTWF
Filing Date: 2025-02-28
Form Type: F-1
Source: 0001213900-25-018264
Chunk: 166

Company: FST Corp.
Filing Date: 2025-02-28
Form: F-1
Chunk 166
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ENSIVE (LOSS) INCOME                                |     |                     |   |     |            |   |
| Foreign currency translation adjustment                          |     |             (26,625 | ) |     | (1,653,615 | ) |
| TOTAL COMPREHENSIVE (LOSS) INCOME                                |     |          (2,262,584 | ) |     |  7,722,062 |   |
| Weighted average number of shares outstanding, basic and diluted |     |          46,207,400 |   |     | 41,964,919 |   |
| Earnings per share, basic and diluted                            |     |               (0.05 | ) |     |       0.22 |   |

The accompanying notes are an integral part of these consolidated financial statements.

F-4

FEMCO STEEL TECHNOLOGY CO., LTD.
CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY (In U.S. dollars, except for share and per share data, or otherwise noted)

|                                              |     | Ordinary Shares 
         Shares* |     | Amount |            |     | Additional 
 paid-in    
 capital    |           |     | Statutory 
 reserves  |           |     | Retained 
 earnings |            |   |     | Accumulated   
 other         
 comprehensive 
 income (loss) |            |   |     | Total         
 shareholders’ 
 equity        |            |   |
|:---------------------------------------------|:----|----------------:|:----|:-------|-----------:|:----|:-----------|----------:|:----|:----------|----------:|:----|:---------|-----------:|:--|:----|:--------------|-----------:|:--|:----|:--------------|-----------:|:--|
| Balance as of December 31, 2021              |     |      41,964,919 |     | $      | 13,994,732 |     | $          | 4,443,095 |     | $         | 2,392,989 |     | $        |  3,685,457 |   |     | $             |    468,067 |   |     | $             | 24,984,340 |   |
| Appropriation to statutory reserves          |     |               — |     |        |          — |     |            |         — |     |           |   719,926