Company: FSTWF
Filing Date: 2025-07-08
Form Type: F-1/A
Source: 0001213900-25-061884
Chunk: 187

Company: FST Corp.
Filing Date: 2025-07-08
Form: F-1/A
Chunk 187
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 | ) |
| Income tax benefit                    |     |               |   (123,151 | ) |     |            | (627,920 | ) |     |             |   (751,071 | ) |
| Loss for the year                     |     |               | (2,235,959 | ) |     |            |   68,348 |   |     |             | (2,167,611 | ) |
| Total comprehensive loss for the year |     | $             | (2,262,584 | ) |     | $          |   68,348 |   |     | $           | (2,194,236 | ) |

F-20

FST Corp.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(In U.S. dollars, except for share and per share data, or otherwise noted) 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont.)

Extract from the consolidated balance sheets

|                                           |     | As Previously 
 Reported      |            |     | Adjustment |          |   |     | As Restated |            |
|:------------------------------------------|:----|:--------------|-----------:|:----|:-----------|---------:|:--|:----|:------------|-----------:|
| Prepaid expenses and other current assets |     | $             |  1,784,363 |     | $          | (655,565 | ) |     | $           |  1,128,798 |
| Current tax asset                         |     |               |          — |     |            |   95,993 |   |     |             |     95,993 |
| Total current assets                      |     |               |  1,784,363 |     |            | (559,572 | ) |     |             |  1,224,791 |
| Deferred tax asset                        |     |               |  1,012,780 |     |            |  136,469 |   |     |             |  1,149,249 |
| Prepayment and other non-current assets   |     |               |    593,473 |     |            |  491,451 |   |     |             |  1,084,924 |
| Total non-current assets                  |     |               | 32,267,167 |     |            |  627,920 |   |     |             | 32,895,