WLACHIGH SIGNALFINANCIAL10-K

WLAC shows severe financial deterioration with operating losses expanding 1108% while current assets collapsed 70% and stockholders' equity deficit deepened significantly.

The company is experiencing a dramatic cash burn acceleration with operating cash flow worsening by 129% and current liabilities surging over 1000%, creating potential liquidity concerns. Despite reporting higher net income due to likely non-operating gains, the underlying business fundamentals have deteriorated substantially, suggesting the SPAC is struggling operationally while pursuing the Boost Run business combination.

Comparing 2026-02-19 vs 2025-03-27View on EDGAR →
FINANCIAL ANALYSIS

WLAC's financial position has severely weakened with operating losses expanding from -$167K to -$2.0M while current assets plummeted 70% to just $455K and current liabilities exploded over 1000% to $923K. The stockholders' equity deficit deepened from -$2.9M to -$4.9M, and operating cash flow losses nearly doubled to -$1.0M, indicating serious liquidity stress. While net income appears positive at $3.4M, this masks the underlying operational deterioration and suggests non-operating gains that don't reflect the company's core business performance.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
+2841.6%
$117K$3.4M

Net income grew 2841.6% — bottom-line growth signals improving overall business health.

Operating Income
P&L
-1108%
-$167K-$2.0M

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

Current Liabilities
Balance Sheet
+1102.5%
$77K$923K

Current liabilities surged 1102.5% — significant near-term obligations; verify ability to meet short-term debt.

Operating Cash Flow
Cash Flow
-128.8%
-$457K-$1.0M

Operating cash flow fell 128.8% — earnings quality concerns; investigate working capital changes and non-cash items.

Current Assets
Balance Sheet
-69.7%
$1.5M$455K

Current assets declined 69.7% — monitor working capital adequacy and short-term liquidity.

Stockholders Equity
Balance Sheet
-68%
-$2.9M-$4.9M

Equity declined sharply — large losses, buybacks, or write-downs reducing book value significantly.

Total Liabilities
Balance Sheet
+18.8%
$4.5M$5.4M

Liabilities increased 18.8% — monitor debt-to-equity ratio and interest coverage.

LANGUAGE CHANGES
NEW — 2026-02-19
PRIOR — 2025-03-27
ADDED
As of February 19, 2026, there were 12,650,000 Class A Ordinary Shares, par value $ 0.0001 per share, and 4,628,674 Class B Ordinary Shares, par value $ 0.0001 per share, of the registrant issued and outstanding.
67 SIGNATURES 70 2 CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS This Report (as defined below), including, without limitation, statements under Part II, Item 7.
These forward-looking statements can be identified by the use of forward-looking terminology, including the words believe, estimate, anticipate, expect, intend, plan, may, will, potential, project, predict, continue, should, could or would or, in each case, their negative or other variations or comparable terminology.
1 to the Business Combination Agreement, dated as of January 13, 2026, which we entered into with (i) Boost Run and (ii) Pubco; Boost Run Registration Statement are to the Registration Statement on Form S-4, which includes a proxy statement/prospectus, in connection with the Boost Run Business Combination, and which was initially filed by Pubco and Boost Run with the SEC on January 13, 2026, as amended from time to time (File No.
To date, our efforts have been limited to (i) organizational activities, (ii) activities related to our Initial Public Offering, and (iii) searching for and consummating a Business Combination, including the Boost Run Business Combination (as described below).
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REMOVED
The registrant s Units begin trading on The Nasdaq Stock Market LLC on November 8, 2024 and the registrant s Class A Ordinary Shares and Redeemable Warrants began trading on The Nasdaq Stock Market LLC on December 30, 2024.
Accordingly, there was no market value for the registrant s public securities as of the last business day of the second fiscal quarter of 2024.
The aggregate market value of the registrant s Class A Ordinary Shares, other than shares held by persons who may be deemed affiliates of the registrant, computed by reference to the closing price for the Class A Ordinary Shares on December 31, 2024, as reported on The Nasdaq Stock Market LLC, was $ 125,107,235 .
As of March 27, 2025, there were 12,650,000 Class A Ordinary Shares, par value $ 0.0001 per share, and 4,628,674 Class B Ordinary Shares, par value $ 0.0001 per share, of the registrant issued and outstanding.
43 SIGNATURES 45 i CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS This Report (as defined below), including, without limitation, statements under Item 7.
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