Company: FSTWF
Filing Date: 2025-02-28
Form Type: F-1
Source: 0001213900-25-018264
Chunk: 200

Company: FST Corp.
Filing Date: 2025-02-28
Form: F-1
Chunk 200
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(1) |     | $          |   81,646 |     | $ |       14,132 |
| No End Co., Ltd.(2)                       |     |            |      434 |     |   |            — |
| Total                                     |     | $          |   82,080 |     | $ |       14,132 |

____________ (1)The balance mainly represented software service fee charged and prepayment for machinery to the related party. (2)The balance mainly represented purchase of materials from this related party.

F-40

FEMCO STEEL TECHNOLOGY CO., LTD.
NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(In U.S. dollars, except for share and per share data, or otherwise noted) 13.RELATED PARTY TRANSACTIONS (cont.) Amounts due to related parties Amounts due to related parties consisted of the following for the periods indicated:

|                                     |     |            |    As of 
 June 30, 
     2024 |     |   |        As of 
 December 31, 
         2023 |
|:------------------------------------|:----|:-----------|---------:|:----|:--|-------------:|
|                                     |     | -Unaudited |          |     |   |              |
| Far East Machinery Co., Ltd(1)      |     | $          |  252,652 |     | $ |      241,324 |
| Chiayi Sports Equipment Co., Ltd(2) |     |            |      190 |     |   |        1,643 |
| Peko, LLC(3)                        |     |            |   32,500 |     |   |       32,500 |
| Total                               |     | $          |  285,342 |     | $ |      275,467 |

____________ (1)The balance mainly represented lease expense and utility expense payable to the related party. (2)The balance mainly represented utility expense payable to the related party. (3)The balance mainly represented lease expense payable to the related party. Related party transactions Material related party transactions consisted of the following for the periods indicated:

| Related party transactions              
 Nature                                  
 Factory Automation Technology Co., Ltd. |     | For the six months ended 
 June 30,                 
 2024                     
 (Unaudited)              |         |     | 2023        
 (Unaudited