Company: FSTWF
Filing Date: 2025-02-28
Form Type: F-1
Source: 0001213900-25-018264
Chunk: 191

Company: FST Corp.
Filing Date: 2025-02-28
Form: F-1
Chunk 191
---
           — 
    (669,761 
  15,412,533 
 (12,704,034 
  (2,715,297 
           — 
      (6,798 
     (97,553 
  (5,016,564 
  20,821,912 
  15,805,348 | ) 
 ) 
 ) 
 ) 
 ) 
 ) 
 ) 
 ) |
|:------------------------------------------------------------------------------|:----|:-------------------------|------------:|:--|:----|:-----|------------:|:--|
| Interest expenses paid                                                        |     | $                        |     243,287 |   |     | $    |     114,753 |   |
| Income taxes paid                                                             |     | $                        |     293,250 |   |     | $    |   2,379,630 |   |
| Right of use assets obtained in exchange for operating lease obligations      |     | $                        |           — |   |     | $    |   1,184,772 |   |

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

F-30

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:

|                                                                           |     | As of June 30, |      2024 |     |   |       2023 |
|:--------------------------------------------------------------------------|:----|:---------------|----------:|:----|:--|-----------:|
| Cash and cash equivalents, beginning of the period                        |     | $              | 8,904,618 |     | $ | 20,740,375 |
| Restricted cash, beginning of the period                                  |     |                |   401,110 |     |   |     81,537 |
| Total cash, cash equivalents and restricted cash, beginning of the period |     | $              | 9,305,728 |     | $ | 20,821,912 |

|                                                                     |     | As of June 30, |      2024 |     |   |       2023 |
|:--------------------------------------------------------------------|:----|:---------------|----------:|:----|:--|-----------:|
| Cash and cash equivalents, end of the period                        |     | $              | 8,098,933 |     | $ | 15,708,