WENNLOW SIGNALFINANCIAL10-Q

WENN shows typical SPAC quarterly progression with increased interest income from IPO proceeds offsetting higher operating expenses.

This appears to be a routine quarterly update for a recently formed SPAC that completed its IPO between Q2 and Q3 2025. The company remains in the business combination search phase with no definitive target identified, which is normal for early-stage SPACs.

Comparing 2025-11-12 vs 2025-08-14View on EDGAR →
FINANCIAL ANALYSIS

Net income surged 265% to $4.1M driven primarily by interest income from invested IPO proceeds, while operating losses nearly doubled to $531K as the company incurred costs related to business combination search activities. Current assets declined 17% to $914K and operating cash outflows increased 39% to $564K, reflecting normal SPAC operational expenses, but the overall financial position remains healthy with substantial trust account assets generating investment returns.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
+265.4%
$1.1M$4.1M

Net income grew 265.4% — bottom-line growth signals improving overall business health.

Operating Income
P&L
-94.6%
-$273K-$531K

Operating income deteriorated sharply — investigate whether driven by one-time charges or structural cost issues.

Current Liabilities
Balance Sheet
+40.9%
$112K$158K

Current liabilities surged 40.9% — significant near-term obligations; verify ability to meet short-term debt.

Operating Cash Flow
Cash Flow
-39.1%
-$406K-$564K

Operating cash flow fell 39.1% — earnings quality concerns; investigate working capital changes and non-cash items.

Current Assets
Balance Sheet
-17.3%
$1.1M$914K

Current assets declined 17.3% — monitor working capital adequacy and short-term liquidity.

LANGUAGE CHANGES
NEW — 2025-11-12
PRIOR — 2025-08-14
ADDED
Securities and Exchange Commission; Securities Act are to the Securities Act of 1933, as amended; SPAC are to a special purpose acquisition company; Sponsor are to Wen Sponsor LLC, a Delaware limited liability company; Treasury are to the U.S.
4 WEN ACQUISITION CORP NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS SEPTEMBER 30, 2025 Note 1 Description of Organization and Business Operations Wen Acquisition Corp (the Company ) is a blank check company incorporated as a Cayman Islands exempted corporation on January 13, 2025.
As of September 30, 2025, the Company had not entered into a definitive agreement with any specific Business Combination target.
The Company is an early-stage and emerging growth company and, as such, the Company is subject to all of the risks associated with early-stage and emerging growth companies.
As of September 30, 2025, the Company had not commenced any operations.
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REMOVED
Financial Statements 1 Unaudited Condensed Balance Sheet as of June 30, 2025 1 Unaudited Condensed Statements of Operations for the three months ended June 30, 2025 and for the period from January 13, 2025 (inception) through June 30, 2025 2 Unaudited Condensed Statements of Changes in Shareholders Deficit for the three months ended and for the period from January 13, 2025 (inception) through June 30, 2025 3 Unaudited Condensed Statements of Cash Flows for the period from January 13, 2025 (inception) through June 30, 2025 4 Notes to Unaudited Condensed Financial Statements 5 Item 2.
Management s Discussion and Analysis of Financial Condition and Results of Operations .
Quantitative and Qualitative Disclosures Regarding Market Risk .
Unregistered Sales of Equity Securities and Use of Proceeds .
4 WEN ACQUISITION CORP NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS JUNE 30, 2025 NOTE 1.
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