Company: FSTWF
Filing Date: 2025-07-25
Form Type: 424B3
Source: 0001213900-25-067790
Chunk: 186

Company: FST Corp.
Filing Date: 2025-07-25
Form: 424B3
Chunk 186
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500,000 |   |
| Software                       |     |                    |    984,174 |   |     |   |    854,975 |   |
| Intangible assets, gross       |     |                    |  7,484,174 |   |     |   |  7,354,975 |   |
| Less: accumulated amortization |     |                    | (2,345,737 | ) |     |   | (2,023,632 | ) |
| Intangible assets, net         |     | $                  |  5,138,437 |   |     | $ |  5,331,343 |   |

Amortization expenses were $356,247 and $347,040 for the years ended December 31, 2024 and 2023, respectively. 8.INVESTMENTS Short-term investment The Group invested TWD 2,000,000 in Mega Trust ESG Taiwan -UsSustainable Dual -GainMulti -AssetFund (the “Fund”) during the year ended December 31, 2024. The investment scope of this Fund includes investments in global capital market stocks, bonds, fund beneficiary certificates and beneficiary securities of real estate investment trust funds (REITs), etc. The Fund can be redeemed by the Group at early notification before seven business days. Short -terminvestment was classified within Level 1 of the fair value hierarchy because this was valued using quoted prices in active markets. The Group considers the net asset value (“NAV”) of the Fund to be the best estimate of fair value as a practical expedient. The Group uses NAV per share to measure the fair value of investments in funds. Long-term investments

|                                                     |     | As of December 31, |    2024 |     |   |    2023 |
|:----------------------------------------------------|:----|:-------------------|--------:|:----|:--|--------:|
| Factory Automation Technology Co., Ltd.(1)          |     | $                  | 268,271 |     | $ | 195,555 |
| Fully Compulsory Convertible Debentures (“CCDs”)(2) |     |                    |  76,605 |     |   |       — |
| Total                                               |     | $                  | 344,876 |     | $ | 195,555 |

____________ (1)The Group held 3.66% of equity interest Factory Automation Technology Co., Ltd., which was