{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-25-108743","form_type":"8-K","ticker":"WSTN","cik":"0002076192","company_name":"Westin Acquisition Corp","filed_at":"2025-11-12T23:59:59+00:00","discovered_at":"2026-05-14T18:02:41.546217+00:00","generated_at":"2026-05-16T21:51:28.301484+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Westin Acquisition Corp completes $57.5M IPO and $2.35M private placement","bullets":["IPO of 5,750,000 units at $10/unit (incl. full over-allotment) raised $57.5M gross; sponsor bought 235,000 private units for $2.35M.","$57.5M net proceeds deposited in trust account; trust cash $57.5M; total assets $58.14M as of Nov 5, 2025.","Class A shares subject to possible redemption of $49.63M; shareholders' equity $5.76M; working capital $192,995.","Company must complete business combination within 18 months (by May 5, 2027) or liquidate; going concern doubt noted."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-25-108743","json":"https://secwatch.observer/filing/0001213900-25-108743.json","markdown":"https://secwatch.observer/filing/0001213900-25-108743.md","text":"https://secwatch.observer/filing/0001213900-25-108743.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2076192/000121390025108743/0001213900-25-108743-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2076192/000121390025108743/ea0264788-8k_westin.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T21:51:28.301484+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}