Company: FSTWF
Filing Date: 2025-07-08
Form Type: F-1/A
Source: 0001213900-25-061884
Chunk: 50

Company: FST Corp.
Filing Date: 2025-07-08
Form: F-1/A
Chunk 50
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 shareholders may by ordinary resolution declare a dividend, but no dividend may exceed the amount recommended by the directors. No dividend may be declared and paid unless the directors determine that, immediately after the payment, FST will be able to pay its debts as they become due in the ordinary course of business and FST has funds lawfully available for such purpose. See the section titled “Description of Securities”in this prospectus for information on the potential tax consequences of any cash dividends declared. 29 UNAUDITED PRO FORMA COMBINED CONSOLIDATED
FINANCIAL INFORMATION Introduction The following unaudited pro forma combined consolidated financial information presents the combination of the financial information of FST and SPAC adjusted to give effect to the Business Combination and related transactions (the “Transactions”). It is provided to aid you in your analysis of the financial aspects of the transactions. Defined terms included below have the same meaning as terms Defined and included elsewhere in this Registration Statement/Proxy Statement. The following unaudited pro forma combined consolidated financial information has been prepared in accordance with Article 11 of Regulation S -X. The historical financial information of FST was derived from the audited consolidated financial statements of FST as at and for the year ended December 31, 2024. The historical financial information of SPAC was derived from the audited financial statements of SPAC as at and for the year ended December 31, 2024. Such audited financial statements are included elsewhere in this 20 -F. This information should be read together with FST’s and SPAC’s financial statements and related notes as of December 31, 2024 and other financial information included elsewhere in this prospectus. The unaudited pro forma combined consolidated balance sheet is presented as of December 31, 2024, and the unaudited pro forma combined consolidated statements of operations is presented for the year ended December 31, 2024. The unaudited pro forma combined consolidated balance sheet as of December 31, 2024, gives pro forma effect to the Transactions as if they had been consummated as of December 31, 2024. The unaudited pro forma combined consolidated statements of operations for the year ended December 31, 2024, gives pro forma effect to the Transactions as if they had occurred as of January 1, 2024, the beginning of the earliest period presented. Description of the Transactions On January 15, 2025, we consummated the transaction contemplated by that certain Business