WSTNUHIGH SIGNALFINANCIAL10-Q

WSTNU completed its IPO between Q1 and Q2 2025, dramatically improving its balance sheet with stockholders' equity surging from $11K to $5.1M and total assets growing to $58.3M.

This represents a successful SPAC IPO completion that has fundamentally transformed the company's financial position and operational capacity. The company now has substantial cash resources ($432K vs. $0 previously) and has significantly reduced its working capital deficit from $449K to $62K, though going concern issues persist due to ongoing cash burn from operations.

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

The financial transformation is dramatic across all metrics, with stockholders' equity increasing 45,475% and total assets growing 12,563% following the IPO completion. While liabilities also increased substantially to $2.8M, the company moved from negative net income to positive $125K and established a meaningful cash position. The overall picture signals a successful capital raise that has provided WSTNU with the resources needed to pursue acquisition targets, though ongoing operational cash outflows of $218K indicate the typical SPAC timeline pressures remain.

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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