{"url_path":"/sec/wstn/10-q/2026/item-2","section_key":"item-2","section_title":"Item 2 Unregistered Sales of Equity Securities","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/2076192/0001213900-26-057804-index.html","accession_number":"0001213900-26-057804","cik":"0002076192","ticker":"WSTN","issuer_name":"Westin Acquisition Corp","edgar_url":"https://www.sec.gov/Archives/edgar/data/2076192/0001213900-26-057804-index.html","primary_entity_key":"0002076192","primary_entity_name":"Westin Acquisition Corp"},"word_count":278,"has_tables":true,"body_markdown":"Item 2. Unregistered Sales of Equity Securities\nand Use of Proceeds.\n\n \n\nOn June 3, 2025, the Sponsor acquired an aggregate\nof 1,437,500 Class B ordinary shares (the “Founder Shares”) for an aggregate purchase price of $25,000. On October 15, 2025,\nthe Company effected a share capitalization resulting in the Sponsor holding 1,725,000 Founder Shares. Of these, 225,000 Founder Shares\nwere subject to forfeiture depending on the extent to which the underwriters’ over-allotment option was exercised. Following the\nfull exercise of the over-allotment option on November 5, 2025, no Founder Shares are subject to forfeiture. Accordingly, the Sponsor\ncurrently holds 1,725,000 Founder Shares.\n\n \n\nOn November 5, 2025, the Company consummated its\ninitial public offering (the “IPO”) of 5,750,000 units (the “Units”), which includes 750,000 Units sold pursuant\nto the underwriters’ full exercise of their over-allotment option. Each Unit consists of one Class A ordinary share, par value $0.0001\nper share, and one right to receive one-sixth (1/6) of one Class A ordinary share upon the consummation of the Company’s initial\nbusiness combination. The Units were sold at an offering price of $10.00 per Unit, generating total gross proceeds of $57,500,000.\n\n \n\nSimultaneously with the consummation of the IPO,\nthe Company completed the private placement (the “Private Placement”) of 235,000 units (the “Private Placement Units”),\neach Private Placement Unit consisting of one Class A ordinary share and one right, to the Sponsor at a price of $10.00 per Private Placement\nUnit, generating total gross proceeds of $2,350,000.\n\n \n\nFollowing the closing of the IPO, an aggregate\nof $57,500,000 from the net proceeds of the IPO and the sale of the Private Placement Units was deposited into a trust account (the “Trust\nAccount”)."}