Monitor for any future announcements regarding a business combination target or any further amendments to prior filings. The going concern qualification remains — the company has until May 5, 2027 to complete a business combination or faces liquidation.
Price Chart
Executive Summary
Westin Acquisition Corp. filed an amended 10-Q/A to correct the number of Class A ordinary shares subject to possible redemption from 5,000,000 to 5,750,000, reflecting the full exercise of the underwriters' over-allotment option. The amendment also removes an erroneously included SAP right-of-first-refusal disclosure. The corrections are administrative and do not change the company's financial position or cash flows.
Key Facts
- Original 10-Q incorrectly reflected 5,000,000 Class A ordinary shares subject to redemption; corrected to 5,750,000 shares.
- Correction stems from underwriters fully exercising the 750,000-unit over-allotment option on November 5, 2025.
- Erroneous SAP right-of-first-refusal disclosure removed; no such right was granted.
- No changes to financial position, cash flows, or operating results; all previously reported figures remain unchanged.
- Disclosure controls and procedures were deemed ineffective as of December 31, 2025.
Financial Impact
No material financial impact; corrections relate to share count classification and removal of an erroneous disclosure.
Risk Factors
- Going concern risk: working capital deficit of $62,156 and net cash outflow from operations of $217,828 as of December 31, 2025.
- Liquidation risk: if no business combination not completed by May 5, 2027, automatic winding up and dissolution.
- Ineffective disclosure controls: material weakness in identifying and timely disclosure of commitments and contingencies.
Investment Themes
Documents Analyzed
This report is based on 8 SEC documents filed with EDGAR.
| Document | Accession Number |
|---|---|
| 10-Q/A Filing (Primary) | 0001213900-26-103649 |
| Document: ea030670801ex31-1.htm | 0001213900-26-103649 |
| Document: ea030670801ex31-2.htm | 0001213900-26-103649 |
| Document: ea030670801ex32-1.htm | 0001213900-26-103649 |
| Document: ea030670801ex32-2.htm | 0001213900-26-103649 |
| Document: 0001213900-26-103649-index-headers.html | 0001213900-26-103649 |
| Document: 0001213900-26-103649-index.html | 0001213900-26-103649 |
| Document: 0001213900-26-103649.txt | 0001213900-26-103649 |
Track record builds as more directional reports settle.
Filters
| Type | Now | ||||
|---|---|---|---|---|---|
Oct 6, 2026 20d ago | SC 13G/A | $10.20 | awaiting T+60 | — | $10.21 (+0.10%) |
Sep 25, 2026 4w ago | 10-Q/A | $10.15 | awaiting T+60 | — | $10.21 (+0.59%) |
Sep 25, 2026 4w ago | 10-Q/A | $10.15 | awaiting T+60 | — | $10.21 (+0.59%) |
Jul 22, 2026 13w ago | Press Release | $10.13 $10.20 | ▲ +0.69% | ▼ −3.86% | $10.21 (+0.79%) |
US Market Status
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