$WTG

Wintergreen Acquisition Corp.

CIK:0002053927|SEC Filings

CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (Unaudited) - USD ($)

3 Months Ended

6 Months Ended

Jun. 30, 2026

Jun. 30, 2025

Jun. 30, 2026

Jun. 30, 2025

Formation and operating costs

$ 115,093

$ 74,280

$ 222,748

$ 149,437

Administrative fee

30,333

10,333

60,333

10,333

Total operating expenses

145,426

84,613

283,081

159,770

Loss from operations

(145,426)

(84,613)

(283,081)

(159,770)

Other income/(loss):

Interest income

6,153

1,400

12,043

1,400

Income earned on marketable securities held in Trust Account

509,089

203,822

1,012,559

203,822

Change in fair value of over-allotment liability

(7,300)

Total other income

515,242

197,922

1,024,602

197,922

Income before income taxes

369,816

113,309

741,521

38,152

Income taxes provision

Net income

369,816

113,309

741,521

38,152

Other comprehensive income

Comprehensive income

$ 369,816

$ 113,309

$ 741,521

$ 38,152

Redeemable Ordinary Shares [Member]

Other comprehensive income

Basic weighted average ordinary shares outstanding

5,595,000

1,927,167

5,595,000

963,583

Basic earnings per ordinary share

$ 0.14

$ 0.15

$ 0.27

$ 0.33

Diluted weighted average ordinary shares outstanding

5,595,000

1,980,556

5,595,000

990,278

Diluted earnings per ordinary share

$ 0.14

$ 0.27

$ 0.32

Non Redeemable Ordinary Shares [Member]

Other comprehensive income

Basic weighted average ordinary shares outstanding

^[1]

1,708,575

1,407,954

1,708,575

1,328,977

Basic earnings per ordinary share

$ (0.23)

$ (0.12)

$ (0.46)

$ (0.21)

Diluted weighted average ordinary shares outstanding

^[1]

1,708,575

1,407,954

1,708,575

1,328,977

Diluted earnings per ordinary share

$ (0.23)

$ (0.12)

$ (0.46)

$ (0.21)

[1]	The numbers for the six and three months ended June 30, 2025 exclude up to 38,750 ordinary shares subject to forfeiture if the over-allotment option is not exercised in full or in part by the underwriters (see Note 5).

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025
Cash Flows from Operating Activities:
Net income	$ 741,521	$ 38,152
Adjustments to reconcile net income to net cash used in operating activities:
Income earned on marketable securities held in Trust Account	(1,012,559)	(203,822)
Change in fair value of over-allotment liability		7,300
Changes in operating assets and liabilities:
Prepaid expenses	(42,058)	(7,177)
Accounts payable and accrued expenses	(44,178)	6,370
Due to a related party	60,333	10,333
Net Cash Used in Operating Activities	(296,941)	(148,844)
Cash Flows from Investing Activities:
Purchase of investments held in Trust Account		(56,089,875)
Purchase of time deposit	(11,000,000)	(1,000,000)
Maturity of time deposit	11,000,000	1,000,000
Net Cash Used in Investing Activities		(56,089,875)
Cash Flows from Financing Activities:
Repayment of promissory note to a related party		(475,000)
Proceeds from sale of public units through public offerings, net of underwriters’ discount		55,390,500
Proceeds from ordinary shares issued in private placement		2,538,750
Payment of offering costs		(255,074)
Net Cash Provided by Financing Activities		57,199,176
Net Change in Cash	(296,941)	960,457
Cash, Beginning of Period	1,324,992	489,701
Cash, End of Period	1,028,051	1,450,158
Supplemental Disclosure of Non-cash Investing and Financing Activities:
Issuance of representative shares		493,482
Accretion of ordinary shares subject to redemption value	$ 4,090,562	$ 517,668

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Jun. 30, 2026	Dec. 31, 2025
Current assets
Cash	$ 1,028,051	$ 1,324,992
Prepaid expenses	44,656	2,598
Marketable securities held in Trust Account	58,438,195
Total current assets	59,510,902	1,327,590
Non-current assets
Marketable securities held in Trust Account		57,425,636
Total non-current assets		57,425,636
TOTAL ASSETS	59,510,902	58,753,226
Current liabilities
Accounts payable and accrued expenses		44,178
Due to a related party	132,000	71,667
Total current liabilities	132,000	115,845
Total Liabilities	132,000	115,845
Commitments and Contingencies (Note 7)
Ordinary shares subject to possible redemption, $0.0001 par value, 500,000,000 shares authorized, 5,595,000 and 5,595,000 shares subject to possible redemption as of June 30, 2026 and December 31, 2025, respectively	57,413,611	53,323,049
Shareholders’ Equity:
Ordinary shares, $0.0001 par value, 500,000,000 shares authorized, 1,708,575 and 1,708,575 shares issued and outstanding as of June 30, 2026 and December 31, 2025, respectively	171	171
Additional paid-in capital	1,965,120	5,314,161
Accumulated deficit
Total Shareholders’ Equity	1,965,291	5,314,332
TOTAL LIABILITIES, ORDINARY SHARES SUBJECT TO POSSIBLE REDEMPTION AND SHAREHOLDERS’ EQUITY	$ 59,510,902	$ 58,753,226