$WSTNR

Westin Acquisition Corp

CIK:0002076192|SEC Filings

Statement of Operations - USD ($)	1 Months Ended	12 Months Ended
Statement of Operations - USD ($)	Jun. 30, 2025	Jun. 30, 2026
Formation costs	$ 9,475	$ 11,768
Administrative fee		478,565
Total operating expenses	9,475	490,333
Income earned on marketable securities held in Trust Account		(1,380,779)
Net income(loss)	$ (9,475)	$ 890,446
Redeemable Shares
Basic weighted average shares outstanding	1,750,000	3,733,562
Diluted weighted average shares outstanding	1,750,000	3,733,562
Basic net income (loss) per share	$ (0.01)	$ 0.63
Diluted income (loss) per share	$ (0.01)	$ 0.63
Non Redeemable Shares
Basic weighted average shares outstanding		2,202,425
Diluted weighted average shares outstanding		2,202,425
Basic net income (loss) per share		$ (0.66)
Diluted income (loss) per share		$ (0.66)

Statement of Cash Flows - USD ($)	1 Months Ended	12 Months Ended
Statement of Cash Flows - USD ($)	Jun. 30, 2025	Jun. 30, 2026
Cash flows from operating activities:
Net income	$ (9,475)	$ 890,446
Adjustments to reconcile net loss to net cash used in operating activities:
Income earned on marketable securities held in Trust Account		(1,380,779)
Formation costs paid by Sponsor		4,340
Changes in operating assets and liabilities
Accrued expenses		155,002
Net cash used in operating activities		(330,991)
Cash Flows from Investing Activity
Purchase of marketable securities held in Trust Account		(57,500,000)
Net cash used in investing activity		(57,500,000)
Cash Flows from Financing Activities
Proceeds from sale of public units through public offerings, net of underwriters’ discount		57,500,000
Proceeds from ordinary shares issued in private placement		2,350,000
Payment of offering costs		(1,700,000)
Net cash provided by financing activities		58,150,000
Net change in cash		319,009
Cash at the beginning of the period
Cash at the end of the period		319,009
Supplemental disclosure of non-cash flow information:
Deferred offering costs paid by Sponsor under the promissory note-related party	175,000	260,563
Deferred offering costs paid by Sponsor in exchange for issuance of Class B ordinary shares	25,000
Accretion of ordinary shares subject to redemption value		4,805,779
Deferred underwriting commission accrued and offset against additional paid-in capital		$ 2,300,000

Balance Sheet - USD ($)	Jun. 30, 2026	Jun. 30, 2025
Assets
Cash in bank	$ 319,009
Deferred offering costs		200,000
Total Current Assets	319,009	200,000
Cash and marketable securities held in the trust	58,880,783
Total Assets	59,199,792	200,000
Liabilities
Accrued expenses	155,002
Total Current Liabilities	604,379	184,475
Deferred Underwriting Commission	2,300,000
Total Liabilities	2,904,379	184,475
Class A ordinary shares, $0.0001 par value, 450,000,000 shares authorized, 5,750,000 shares subject to possible redemption as of June 30, 2026	54,435,566
Commitment and Contingencies (Note 6)
Shareholders’ Equity
Additional paid-in capital	978,646	24,799
Retained earnings/(Accumulated deficit)	880,971	(9,475)
Total Shareholders’ Equity	1,859,847	15,525
Total Liabilities and Shareholders’ Equity	59,199,792	200,000
Class A Ordinary Shares
Shareholders’ Equity
Ordinary shares, value	29
Class B Ordinary Shares
Shareholders’ Equity
Ordinary shares, value	201	201
Related Party
Liabilities
Promissory note - related party	$ 449,377	$ 184,475