Revenue: As of FY2026 Q2, the actual value is USD 0.EBIT: As of FY2026 Q2, the actual value is USD -654.42 K.<h3>Financial Performance (Six Months Ended December 31, 2025)</h3><ul><li>Net Income: $124,521 </li><li>Operating Costs: $267,118, which included formation costs of $11,767 and administrative fees of $255,351 </li><li>Income from Trust Account: $391,639 </li><li>Net Loss Per Share (Non-Redeemable Ordinary Shares): - $0.19 </li></ul><h3>Financial Position (As of December 31, 2025)</h3><ul><li>Cash in Bank: $432,172 </li><li>Cash and Marketable Securities in Trust Account: $57,891,644 </li><li>Total Assets: $58,323,816 </li><li>Total Liabilities: $2,794,328, including accrued expenses of $44,951, a promissory note to a related party of $449,377, and a deferred underwriting commission of $2,300,000 </li><li>Working Capital Deficit: - $62,156 </li><li>Class A Ordinary Shares Subject to Possible Redemption: $50,431,383 </li><li>Total Shareholders’ Equity: $5,098,105 </li></ul><h3>Cash Flow (Six Months Ended December 31, 2025)</h3><ul><li>Net Cash Used in Operating Activities: - $217,828 </li><li>Net Cash Used in Investing Activities: - $57,500,000, primarily due to the purchase of marketable securities held in the Trust Account </li><li>Net Cash Provided by Financing Activities: $58,150,000, largely from proceeds of public units ($57,500,000) and private placement ($2,350,000), offset by payment of offering costs (- $1,700,000) </li><li>Net Change in Cash: $432,172, resulting in cash at the end of the period of $432,172 </li></ul><h3>Future Outlook and Strategy</h3>Westin Acquisition Corp. aims to complete a business combination using its IPO and private placement proceeds, including funds in the Trust Account, by May 5, 2027 . Failure to do so within this 18-month timeframe will result in the company’s automatic winding up, dissolution, and liquidation . The company acknowledges substantial doubt about its ability to continue as a going concern if the business combination is not consummated .

WESTIN ACQUISITION CORP ORD 0.0001 CL A (S/R 04/08/2030) | 10-Q: FY2026 Q2 Revenue: USD 0