Company: FSTWF
Filing Date: 2025-07-25
Form Type: 424B3
Source: 0001213900-25-067790
Chunk: 165

Company: FST Corp.
Filing Date: 2025-07-25
Form: 424B3
Chunk 165
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 content of proxy statements, and our officers, directors and principal shareholders are exempt from the reporting and short -swingprofit recovery provisions contained in Section 16 of the Exchange Act with respect to their purchase and sale of our Ordinary Shares. In addition, we will not be required under the Exchange Act to file periodic reports and financial statements with the SEC as frequently or as promptly as U.S. companies whose securities are registered under the Exchange Act. 116

INDEX TO FINANCIAL STATEMENTS FST CORP.

| Consolidated Financial Statements for the Years Ended December 31, 2024 and 2023                            |     | Page |
|:------------------------------------------------------------------------------------------------------------|:----|:-----|
| Report of Independent Registered Public Accounting Firm (KPMG, Hsinchu, Taiwan, PCAOB ID 1026)              |     | F-2  |
| Report of Independent Registered Public Accounting Firm (Enrome LLP, PCAOB ID 6907)                         |     | F-3  |
| Consolidated Balance Sheets as of December 31, 2024 and 2023                                                |     | F-4  |
| Consolidated Statements of Operations and Comprehensive Loss for the Years Ended December 31, 2024 and 2023 |     | F-6  |
| Consolidated Statements of Changes in Shareholders’ Equity for the Years Ended December 31, 2024 and 2023   |     | F-7  |
| Consolidated Statements of Cash Flows for the Years Ended December 31, 2024 and 2023                        |     | F-8  |
| Notes to Consolidated Financial Statements                                                                  |     | F-10 |

FST LTD. (formerly Chenghe Acquisition I Co.)

| Financial Statements as of and for the years ended December 31, 2024 and 2023                     |     | Page |
|:--------------------------------------------------------------------------------------------------|:----|:-----|
| Report of Independent Registered Public Accounting Firm (Marcum Asia CPAs LLP, PCAOB ID No. 5395) |     | F-36 |
| Balance Sheets                                                                                    |     | F-37 |
| Statements of Operations                                                                          |     | F-38 |
| Statements of Changes in Shareholders’ Deficit                                                    |     | F-39 |
| Statements of Cash Flows                                                                          |     | F-40 |
| Notes to Financial Statements                                                                     |     | F-41 |

F-1 Report of Independent Registered Public Accounting Firm To the Shareholders and Board of Directors