Company: FSTWF
Filing Date: 2025-07-22
Form Type: F-1/A
Source: 0001213900-25-066660
Chunk: 163

Company: FST Corp.
Filing Date: 2025-07-22
Form: F-1/A
Chunk 163
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 under the Securities Act and state securities laws, relating to the registration of the Ordinary Shares offered by this prospectus. We have agreed with the Selling Securityholders to keep the registration statement of which this prospectus constitutes a part effective until all of the securities covered by this prospectus have been disposed of pursuant to and in accordance with the registration statement or the securities have been withdrawn. 113 LEGAL MATTERS FST is represented by Ross Law Group, PLLC with respect to certain legal matters as to United States federal securities law. The validity of Ordinary Shares have been passed on by Ogier, a Cayman Islands law firm. EXPERTS The financial statements of FST Ltd. (formerly Chenghe Acquisition I Co.) as of December31, 2024 and December31, 2023 and for the years then ended and related notes, included in this prospectus have been audited by Marcum Asia CPAs LLP, independent registered public accounting firm, as set forth in their report thereon (which contains an explanatory paragraph relating to substantial doubt about the ability of FST Ltd. to continue as a going concern, as described in Note 1 to the financial statements), appearing elsewhere in this prospectus, and are included in reliance on said report given upon the authority of said firm as experts in auditing and accounting. The consolidated financial statements of Femco Steel Technology Co., Ltd. as of December31, 2023 and for the year then ended, after the effects of the adjustments described in Note 2(aa), have been included in this registration statement on Form F -1/A of FST Corp. in reliance upon the report of Enrome LLP, independent registered public accounting firm, dated April1, 2024, except for Note 2(aa) and the restatements in Notes 5 and12, as to which the date is May15, 2025, and upon the authority of said firm as experts in accounting and auditing. The consolidated financial statements of FST Corp. as of December31, 2024, and for the year then ended, have been included herein in reliance upon the report of KPMG Taiwan, independent registered public accounting firm, appearing elsewhere herein, and upon the authority of said firm as experts in accounting and auditing. 114 ENFORCEABILITY OF CIVIL LIABILITY We are incorporated under the laws of the Cayman Islands as an exempted company with limited liability. We are incorporated in the Cayman Islands in order to enjoy the following benefits associated with being a Cayman Islands exempt