Westin Acquisition Corp-A：2025年季度报告

FORM10-Q For the quarter endedSeptember 30, 2025 ☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period fromto Commission file number:001-42926 Westin Acquisition Corp.(Exact Name of Registrant as Specified in Its Charter) Suite 1165-L3 Coleman Street #03-24Singapore179804(Address of principal executive offices) (Issuer’s telephone number) Check whether the issuer (1) filed all reports required to be filed by Section13 or 15(d) of the Exchange Act during the preceding 12months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filingrequirements for the past 90 days.Yes☒No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that theregistrant was required to submit such files).Yes☒No☐ Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smallerreporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smallerreporting company” and “emerging growth company” in Rule12b-2 of the Exchange Act. Large accelerated filer☐Non-accelerated filer☒ If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying with any new or revised financial accounting standards provided pursuant to Section13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule12b-2 of the Exchange Act).Yes☒No☐ Securities registered pursuant to Section12(b) of the Act: As of September 30, 2025,2,012,500Ordinary Shares, including Ordinary Shares underlying the units, par value $0.0001 per share,were issued and outstanding. Westin Acquisition Corp. FORM 10-Q FOR QUARTER ENDED SEPTEMBER 30, 2025 TABLE OF CONTENTS PART I – FINANCIAL INFORMATION Item 1.Financial Statements1Condensed Balance Sheets as of September30, 2025 (Unaudited) and June30, 20251Unaudited Condensed Statement of Operations for the Three Months Ended September30, 20252Unaudited Condensed Statement of Changes in Shareholder’s (Deficit) Equity for the Three months EndedSeptember30, 20253Unaudited Condensed Statement of Cash Flows for the Three Months Ended September30, 20254Notes to Unaudited Condensed Financial Statements5Item 2.Management’s Discussion and Analysis of Financial Condition and Results of Operations17Item 3.Quantitative and Qualitative Disclosures About Market Risk21Item 4.Controls and Procedures21 PART II – OTHER INFORMATION Item 1.Legal Proceedings22Item 1A.Risk Factors22Item 2.Unregistered Sales of Equity Securities and Use of Proceeds22Item 3.Defaults Upon Senior Securities22Item 4.Mine Safety Disclosures22Item 5.Other Information22Item 6.Exhibits23 PART I – FINANCIAL INFORMATION (1)On November 5, 2025, the underwriters fully exercised the over-allotment option resulting in 262,500 shares of Class B ordinaryshares were no longer subject to forfeiture. The accompanying notes are an integral part of the unaudited condensed financial statements. WESTIN ACQUISITION CORPUNAUDITED CONDENSED STATEMENT OF OPERATIONSFOR THE THREE MONTHS ENDED SEPTEMBER 30, 2025 (1)Excludes up to 262,500 ClassB ordinary shares subject to forfeiture if the over-allotment option is not exercised in full or in partby the underwriters (see Note7). The accompanying notes are an integral part of the unaudited condensed financial statements. WESTIN ACQUISITION CORPUNAUDITED CONDENSED STATEMENT OF CHANGES IN SHAREHOLDERS’ EQUITYFOR THE THREE MONTHS ENDED SEPTEMBER 30, 2025 (1)Includes up to 262,500 ClassB ordinary shares subject to forfeiture if the over-allotment option is not exercised in full or in partby the underwriters (see Note7). The accompanying notes are an integral part of the unaudited condensed financial statements. WESTIN ACQUISITION CORPUNAUDTIED CONDENSED STATEMENT OF CASH FLOWSFOR THE THREE MONTHS ENDED SEPTEMBER 30, 2025 WESTIN ACQUISITION CORPNOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS Note 1 - Description of Organization and Business Operations Westin Acquisition Corp (the “Company”) is a newly incorporated blank check company incorporated as a Cayman Islands exemptedcompany onJune 3, 2025. The Company was incorporated for the purpose of effecting a merger, share exchange, asset acquisition,share purchase, reorganization or similar business combination with one or more businesses (the “Business Combination”). TheCompany has not selected any potential Business Combination target and the Company has not, nor has anyone on its behalf, initiatedany substantive discussions, directly or indirectly, with any potential Business Combination target. As of September 30, 2