Company: FSTWF
Filing Date: 2025-07-25
Form Type: 424B3
Source: 0001213900-25-067790
Chunk: 168

Company: FST Corp.
Filing Date: 2025-07-25
Form: 424B3
Chunk 168
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409,170 
    (466,541 
  (1,560,254 
  (2,192,882 
    (758,080 
           — 
 (11,205,424 
 (11,585,245 
           — 
           — 
      (7,062 
           — 
 (11,592,307 
  38,752,418 
 (24,734,659 
  (2,715,297 
  11,302,462 
     (20,915 
 (11,516,184 
  20,821,912 
   9,305,728 | ) 
 ) 
 ) 
 ) 
 ) 
 ) 
 ) 
 ) 
 ) 
 ) 
 ) 
 ) 
 ) 
 ) 
 ) 
 ) 
 ) 
 ) 
 ) 
 ) |
|:------------------------------------------------------------------------------|:----|:--------------------|------------:|:--|:----|:--------------|------------:|:--|
| Interest expenses paid                                                        |     | $                   |     506,009 |   |     | $             |     282,484 |   |
| Income taxes paid, net of refunds                                             |     | $                   |     466,127 |   |     | $             |   2,564,373 |   |
| SUPPLEMENTAL DISCLOSURE OF NON-CASH TRANSACTION:                              |     |                     |             |   |     |               |             |   |
| Right of use assets obtained in exchange for operating lease obligations      |     | $                   |   1,107,424 |   |     | $             |   1,822,488 |   |

F-8

FST Corp.
CONSOLIDATED STATEMENTS OF CASH FLOWS — (Continued)
(In U.S. dollars) The following table s provides a reconciliation of cash and restricted cash reported within the consolidated statement of financial position that sum to the total of the same amounts shown in the cash flows:

|                                                                         |     |   | December 31, 
         2024 |     |   | December 31, 
         2023 |
|:------------------------------------------------------------------------|:----|:--|-------------:|:----|:--|-------------:|
| Cash and cash equivalents, beginning of the year                        |     | $ |    8,904,618 |     | $ |   20,740,375 |
| Restricted cash, beginning of the period                                |