Wintergreen Acquisition Corp.
For the period ended Jun 30, 2026. Filed Aug 14, 2026.
View on SEC.govAbout this filing
A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.
Jun 30, 2026 · Filed Aug 14, 2026
WTG$10.680.0%Stored close · as of Nov 6, 2026
What changed in Management’s Discussion and Analysis?
Read the current filingPrevious report: 10-Q
Period ended 2026-03-31; filed 2026-05-14.
0001829126-26-005182
Item 2. Management’s Discussion and Analysis of Financial StatementsCurrent report: 10-Q
Period ended 2026-06-30; filed 2026-08-14.
0001829126-26-008830
Item 2. Management’s Discussion and Analysis of Financial StatementsThe baseline is this issuer’s latest earlier reporting period of the same form that was filed before the current report. A previous 10-Q is a different quarter, not a year-over-year comparison. Amendments are excluded.
Compared 42 previous paragraphs and 44 current paragraphs.
38 unchanged; 3 reworded; 3 added; 1 removed; 0 previous and 0 current paragraphs rearranged.
Tables are not compared: 0 previous and 0 current tables excluded. Dates, whitespace, punctuation and numbering changes are ignored; changes to financial figures remain significant.
A changed paragraph is not evidence that risk increased or decreased. An unchanged paragraph does not establish that risk stayed the same.
Added paragraphs (3)
Current report
For the three months ended June 30, 2025, we recorded a net income of $113,309, which consisted of loss from change in fair value of over-allotment liability of $7,300, income earned on marketable securities held in trust account of $203,822, interest income earned on purchase of time-deposits of $1,400 and operating expenses of $84,613.
Current report
For the six months ended June 30, 2026, we recorded a net income of $741,521, which consisted of income earned on marketable securities held in trust account of $1,012,559, interest income earned on purchase of time-deposits of $12,043, offset by operating expenses of $283,081.
Current report
For the six months ended June 30, 2025, we recorded a net income of $38,152, which consisted of loss from change in fair value of over-allotment liability of $7,300, income earned on marketable securities held in trust account of $203,822, interest income earned on purchase of time-deposits of $1,400 and operating expenses of $159,770.
Removed paragraphs (1)
Previous report
For the three months ended March 31, 2025, we incurred a net loss of $75,157, which related to formation and operating expenses of $75,157.
Reworded paragraphs (3)
Previous wording
For the three months ended March 31, 2026, we recorded a net income of $371,705, which consisted of income earned on marketable securities held in trust account of $503,470, interest income earned on purchase of time-deposits of $5,890, offset by operating expenses of $137,655.
Current wording
For the three months ended June 30, 2026, we recorded a net income of $369,816, which consisted of income earned on marketable securities held in trust account of $509,089, interest income earned on purchase of time-deposits of $6,153, offset by operating expenses of $145,426.
Previous wording
For the three months ended March 31, 2026, cash used in operating activities was $145,562 and there were no cash used in or provided from investing activities nor financing activities. As of March 31, 2026, we had cash of $1,179,430 available for working capital needs and marketable securities held in Trust Account of $57,929,106. All marketable securities are held in the Trust Account and is generally unavailable for our use, prior to an initial business combination, and is restricted for use either in a business combination or to redeem the ordinary shares. As of March 31, 2026, none of the amount on marketable securities in the Trust Account was available to be withdrawn as described above.
Current wording
For the six months ended June 30, 2026, cash used in operating activities was $296,941 and there were no cash used in or provided from investing activities nor financing activities. As of June 30, 2026, we had cash of $1,028,051 available for working capital needs and marketable securities held in Trust Account of $58,438,195. All marketable securities are held in the Trust Account and is generally unavailable for our use, prior to an initial business combination, and is restricted for use either in a business combination or to redeem the ordinary shares. As of June 30, 2026, none of the amount on marketable securities in the Trust Account was available to be withdrawn as described above.
Previous wording
As of March 31, 2026, we had cash of $1,179,430 in operating bank accounts, working capital of $1,079,980 and a net income of $371,705 for the three months ended March 31, 2026. In connection with our assessment of going concern considerations in accordance with Accounting Standards Codification (“ASC”) 205-40, “Going Concern,” we have determined, considering the funds available from our IPO consummated on May 30, 2025, that we have sufficient funds for our working capital needs until a minimum of one year from the date of issuance of these financial statements. However, we have until May 30, 2027 to consummate an initial business combination. If a business combination is not consummated by this date, there will be a mandatory liquidation and subsequent dissolution. Management has determined that the need to satisfy this mandatory liquidation requirement, should a business combination not occur, raises substantial doubt about our ability to continue as a going concern. We intend to complete an initial business combination before the mandatory liquidation date. Nevertheless, there can be no assurance that we will be able to consummate a business combination by May 30, 2027. No adjustments have been made to the carrying amounts and classification of assets or liabilities should the Company be required to liquidate after such date.
Current wording
As of June 30, 2026, we had cash of $1,028,051 in operating bank accounts, working capital of $940,707 and a net income of $741,521 for the six months ended June 30, 2026. In connection with our assessment of going concern considerations in accordance with Accounting Standards Codification (“ASC”) 205-40, “Going Concern,” we have determined, considering the funds available from our IPO consummated on May 30, 2025, that we have sufficient funds for our working capital needs until a minimum of one year from the date of issuance of these financial statements. However, we have until May 30, 2027 to consummate an initial business combination. If a business combination is not consummated by this date, there will be a mandatory liquidation and subsequent dissolution. Management has determined that the need to satisfy this mandatory liquidation requirement, should a business combination not occur, raises substantial doubt about our ability to continue as a going concern. We intend to complete an initial business combination before the mandatory liquidation date. Nevertheless, there can be no assurance that we will be able to consummate a business combination by May 30, 2027. No adjustments have been made to the carrying amounts and classification of assets or liabilities should the Company be required to liquidate after such date.