WSTNRHIGH SIGNALFINANCIAL10-Q

WSTNR completed a major IPO or SPAC transaction, dramatically improving its financial position with stockholders' equity jumping from $11K to $5.1M and total assets reaching $58.3M.

The company has undergone a transformational capital raising event, evidenced by the massive balance sheet expansion and shift from having zero cash to $432K in cash equivalents. The working capital deficit improved substantially from $449K to $62K, though going concern issues persist due to the company's pre-revenue status and ongoing operating cash outflows.

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

WSTNR experienced explosive growth across all major balance sheet metrics, with stockholders' equity increasing by over 45,000% and total assets expanding to $58.3M from just $461K, indicating completion of a major financing transaction. The company's liquidity position improved dramatically with cash rising from zero to $432K, though it continues burning cash with $218K in operating outflows. Despite turning profitable with $125K in net income versus a prior $4K loss, the company remains in pre-revenue stage with ongoing going concern issues, though significantly better capitalized to execute its business plan.

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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