WSTNHIGH SIGNALFINANCIAL10-Q

WSTN completed its IPO between quarters, dramatically improving its financial position with cash increasing from nil to $432K and stockholders' equity surging from $11K to $5.1M.

This represents the successful completion of WSTN's initial public offering, transforming it from a pre-revenue shell company with severe liquidity constraints into a funded SPAC with capital to pursue acquisitions. The company has moved from a critical going concern situation with nil cash to a substantially stronger balance sheet, though it maintains a working capital deficit and continues burning cash from operations.

Comparing 2026-02-13 vs 2025-11-21View on EDGAR →
FINANCIAL ANALYSIS

WSTN experienced a dramatic financial transformation with total assets exploding 12,564% to $58.3M and stockholders' equity increasing 45,476% to $5.1M, reflecting successful IPO completion. The company moved from nil cash to $432K while reducing its working capital deficit from $449K to $62K, and flipped from a $4K net loss to $125K net income. This represents the typical financial profile of a newly public SPAC that has raised capital but not yet identified or completed a business combination, with substantially improved liquidity but ongoing operational cash burn.

FINANCIAL STATEMENT CHANGES
Stockholders Equity
Balance Sheet
+45475.8%
$11K$5.1M

Equity base grew 45475.8% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Total Assets
Balance Sheet
+12563.6%
$461K$58.3M

Asset base grew 12563.6% — expansion through organic growth, acquisitions, or capital deployment.

Net Income
P&L
+2969.8%
-$4K$125K

Net income grew 2969.8% — bottom-line growth signals improving overall business health.

Total Liabilities
Balance Sheet
+521.8%
$449K$2.8M

Liabilities grew 521.8% — significant increase in debt or obligations, assess impact on financial flexibility.

Current Liabilities
Balance Sheet
+168%
$184K$494K

Current liabilities surged 168% — significant near-term obligations; verify ability to meet short-term debt.

Current Assets
Balance Sheet
+116.1%
$200K$432K

Current assets grew 116.1% — improving short-term liquidity or inventory/receivables build.

LANGUAGE CHANGES
NEW — 2026-02-13
PRIOR — 2025-11-21
ADDED
As of December 31, 2025, the Company had not commenced any operations.
Going Concern Consideration As of December 31, 2025, the Company reported a working capital deficit of $ 62,156 and a net cash outflow from operating activities of $ 217,828 .
Cash or cash equivalents were both $ 432,172 and nil as of December 31, 2025 and June 30, 2025.
The Company s financial instruments are classified as either Level 1, Level 2 or Level 3.
As of December 31, 2025, there were no unrecognized tax benefits and no amounts accrued for interest and penalties.
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REMOVED
As of September 30, 2025, the Company had not commenced any operations.
Going Concern Consideration As of September 30, 2025, the Company had nil in cash and a working capital deficit of $ 449,377 , respectively.
Subsequent to the consummation of the IPO, the Company s liquidity has been satisfied through the net proceeds from the consummation of the IPO and the Private Placement held outside of the Trust Account.
Cash or cash equivalents were both nil as of September 30, 2025 and June 30, 2025.
The Company's financial instruments are classified as either Level 1, Level 2 or Level 3.
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