Westin Acquisition Corp

Previous wording

Simultaneously with the closing of the IPO, the Company consummated a private placement with its Sponsor of 278,000 private placement units (“Private Units”) at a price of $10.00 per Private Unit, generating gross proceeds of $2,780,000.

Current wording

Simultaneously with the closing of the IPO, the Company consummated a private placement with its Sponsor of 235,000 private placement units (“Private Units”) at a price of $10.00 per Private Unit, generating gross proceeds of $2,350,000.

Previous wording

For the three months ended September 30, 2025, we had a net loss of $4,339, which consisted of formation and operating costs of $4,339.

Current wording

For the six months ended December 31, 2025, we had a net income of $124,521, which consisted of operating costs of $267,118, and income earned on marketable securities held in Trust Account of $391,639.

Previous wording

As of September 30, 2025, we had no cash and a working capital deficit of $449,377. Prior to the completion of the IPO, the Company’s liquidity requirements were met through a $25,000 payment from the Sponsor for Founder Shares, as well as unsecured promissory note loans provided by the Sponsor. As of September 30, 2025, $449,377 was outstanding under the promissory note, and the Sponsor subsequently increased the maximum principal amount available under the note to $500,000, of which $449,377 was outstanding as of November 5, 2025. The outstanding balance was repaid upon the closing of the IPO.

Current wording

As of December 31, 2025, the Company had cash and cash equivalents outside the Trust Account of $432,172 and a working capital deficit of $62,156. Prior to the completion of the initial public offering (“IPO”), the Company’s liquidity requirements were satisfied through a $25,000 payment from the Sponsor for Founder Shares and unsecured promissory note loans provided by the Sponsor. As of December 31, 2025, $449,377 was outstanding under the promissory note.

Previous wording

On June 3, 2025, the Sponsor agreed to loan the Company up to $500,000 to be used, in part, for transaction costs incurred in connection with the IPO (the “Promissory Note”). Prior to the closing of the IPO on November 5, 2025, the Company had an outstanding loan balance of $449,377 under the Promissory Note. The Promissory Note is unsecured, interest-free and due on the date on which the Company closes the IPO. The outstanding loan balance of $449,377 was repaid upon the closing of the IPO out of the offering proceeds not held in the Trust Account on November 5, 2025.

Current wording

On June 3, 2025, the Sponsor agreed to loan the Company up to $500,000 to be used, in part, for transaction costs incurred in connection with the initial public offering (the “Promissory Note”). As of December 31, 2025, the Company had an outstanding loan balance of $449,377 under the Promissory Note. The Promissory Note was unsecured, non-interest bearing.

Previous wording

The Company entered into an Administrative Services Agreement with the Sponsor on November 3, 2025, commencing on the effective date of the registration statement for the initial public offering and continuing through the earlier of the consummation of a business combination or the Company’s liquidation, pursuant to which the Company will pay the Sponsor a total of $10,000 per month for office space and administrative and support services.

Current wording

The Company entered into an Administrative Services Agreement with the Sponsor on November 3, 2025, commencing on the effective date of the registration statement for the initial public offering and continuing through the earlier of the consummation of a business combination or the Company’s liquidation, pursuant to which the Company will pay the Sponsor a total of $10,000 per month for office space and administrative and support services. For the six months ended December 31, 2025, administrative support services expense of $20,000 was recognized.