Basically, the Current Transformation Matrix is a parameter for devices that the PostScript device side has. It is applied in the printer or other device to align the given data with the internal coordinate system, which is the device space, and multiplied with the coordinate system of the PostScript file. Therefore, there is no need to consider them when manipulating PostScript files. The concat command is processed in device space by multiplying a given affine matrix by CTM, but we who view the file in user space do not need to consider CTM.
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