<span item_type="fundamental" item_id="2b0cb45dd74321703c3fdcb1ddade0a3" counter_id="ST/US/WSTNU" env="prod"></span><span item_type="announcement" item_id="585333954559087745" env="prod"></span><p>Revenue: As of FY2026 Q1, the actual value is USD 0.</p><p>EPS: As of FY2026 Q1, the actual value is USD -0.002.</p><p>EBIT: As of FY2026 Q1, the actual value is USD -4.339 K.</p><p></p><h3>Segment Revenue</h3><ul><li>The company has not generated any operating revenues as of September 30, 2025, since it is a blank check company focused on effecting a business combination.<span class="superscript" item_id="0" item_type="announcement_file" value="1" url="https://www.sec.gov/Archives/edgar/data/2076192/000121390025113607/ea0266581-10q_westin.htm"></span></li></ul><h3>Operational Metrics</h3><ul><li>Net loss for the three months ended September 30, 2025, was $4,339, primarily due to formation and operating costs.<span class="superscript" item_id="0" item_type="announcement_file" value="1" url="https://www.sec.gov/Archives/edgar/data/2076192/000121390025113607/ea0266581-10q_westin.htm"></span></li></ul><h3>Cash Flow</h3><ul><li>As of September 30, 2025, the company had no cash and a working capital deficit of $449,377.<span class="superscript" item_id="0" item_type="announcement_file" value="1" url="https://www.sec.gov/Archives/edgar/data/2076192/000121390025113607/ea0266581-10q_westin.htm"></span></li></ul><h3>Unique Metrics</h3><ul><li>The company completed its Initial Public Offering (IPO) on November 5, 2025, raising gross proceeds of $57,500,000 from the sale of 5,750,000 units at $10.00 per unit.<span class="superscript" item_id="0" item_type="announcement_file" value="1" url="https://www.sec.gov/Archives/edgar/data/2076192/000121390025113607/ea0266581-10q_westin.htm"></span></li></ul><h3>Future Outlook and Strategy</h3><ul><li><strong>Core Business Focus</strong>: The company intends to use the proceeds from the IPO and private placement to effectuate its initial business combination, which must have a fair market value of at least 80% of the balance in the Trust Account at the time of the execution of a definitive agreement.<span class="superscript" item_id="0" item_type="announcement_file" value="1" url="https://www.sec.gov/Archives/edgar/data/2076192/000121390025113607/ea0266581-10q_westin.htm"></span></li><li><strong>Non-Core Business</strong>: The company has not selected any specific business combination target and has not initiated any substantive discussions with potential targets.<span class="superscript" item_id="0" item_type="announcement_file" value="1" url="https://www.sec.gov/Archives/edgar/data/2076192/000121390025113607/ea0266581-10q_westin.htm"></span></li><li><strong>Priority</strong>: The company has until May 5, 2027, to complete the initial business combination, failing which it will trigger an automatic winding up, dissolution, and liquidation.<span class="superscript" item_id="0" item_type="announcement_file" value="1" url="https://www.sec.gov/Archives/edgar/data/2076192/000121390025113607/ea0266581-10q_westin.htm"></span></li></ul>

Westin Acquisition - Unit | 10-Q: FY2026 Q1 Revenue: USD 0