Westin Acquisition Corp

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.

On June 3, 2025, the Sponsor acquired an aggregate of 1,437,500 Class B ordinary shares (the “Founder Shares”) for an aggregate purchase price of $25,000. On October 15, 2025, the Company effected a share capitalization resulting in the Sponsor holding 1,725,000 Founder Shares. Of these, 225,000 Founder Shares were subject to forfeiture depending on the extent to which the underwriters’ over-allotment option was exercised. Following the full exercise of the over-allotment option on November 5, 2025, no Founder Shares are subject to forfeiture. Accordingly, the Sponsor currently holds 1,725,000 Founder Shares.

On November 5, 2025, the Company consummated its initial public offering (the “IPO”) of 5,750,000 units (the “Units”), which includes 750,000 Units sold pursuant to the underwriters’ full exercise of their over-allotment option. Each Unit consists of one Class A ordinary share, par value $0.0001 per share, and one right to receive one-sixth (1/6) of one Class A ordinary share upon the consummation of the Company’s initial business combination. The Units were sold at an offering price of $10.00 per Unit, generating total gross proceeds of $57,500,000.

Simultaneously with the consummation of the IPO, the Company completed the private placement (the “Private Placement”) of 235,000 units (the “Private Placement Units”), each Private Placement Unit consisting of one Class A ordinary share and one right, to the Sponsor at a price of $10.00 per Private Placement Unit, generating total gross proceeds of $2,350,000.

Following the closing of the IPO, an aggregate of $57,500,000 from the net proceeds of the IPO and the sale of the Private Placement Units was deposited into a trust account (the “Trust Account”).