Company: FSTWF
Filing Date: 2025-02-28
Form Type: F-1
Source: 0001213900-25-018264
Chunk: 206

Company: FST Corp.
Filing Date: 2025-02-28
Form: F-1
Chunk 206
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 are an integral part of these consolidated financial statements.

F-46

FST Corp.
CONSOLIDATED STATEMENT OF OPERATIONS
(In U.S. dollars, except for share and per share data, or otherwise noted)

|                                                                 |     | For the      
 period from  
 November 24, 
 2023         
 (inception)  
 through      
 December 31, 
 2023         |         |   |
|:----------------------------------------------------------------|:----|:-------------|--------:|:--|
| Operating expenses                                              |     |              |         |   |
| Formation costs                                                 |     | $            | (20,768 | ) |
| Total operating expenses                                        |     | $            | (20,768 | ) |
| Net loss                                                        |     | $            | (20,768 | ) |
| Weighted average number of share outstanding, basic and diluted |     |              |       1 |   |
| Basic and diluted net loss per ordinary share                   |     | $            | (20,768 | ) |

The accompanying notes are an integral part of these consolidated financial statements.

F-47

FST Corp.
CONSOLIDATED STATEMENT OF CHANGES IN SHAREHOLDER’S DEFICIT
(In U.S. dollars, except for share and per share data, or otherwise noted)

| Balance as of November 24, 2023 (inception) |     | Ordinary shares 
          Shares 
               — |     | Amount |      — |     | Subscription 
 receivable   | —       |   |     | Accumulated 
 deficit     | —       |   |     | Total         
 shareholder’s 
 deficit       | —       |   |
|:--------------------------------------------|:----|----------------:|:----|:-------|-------:|:----|:-------------|:--------|:--|:----|:------------|:--------|:--|:----|:--------------|:--------|:--|
| Issuance of ordinary shares                 |     |               1 |     |        | 0.0001 |     |              | (0.0001 | ) |     |             | —       |   |     |               | —       |   |
| Net loss                                    |     |               — |     |        |      — |     |              | —       |   |     |             | (20,768 | ) |     |               | (20,768 | ) |
| Balance as of December 31, 202