Westin Acquisition Corp (WSTNU) announces delayed Q3 2025 Form 10-Q filing

Rhea-AI Filing Summary

Westin Acquisition Corp filed a Form 12b-25 to notify the SEC that it will be late in filing its Form 10-Q for the quarter ended September 30, 2025. The company explains that the quarterly financial statements could not be completed in time to allow for the necessary review of the Form 10-Q and obtaining required signatures before the original due date.

This notification is a procedural step that alerts regulators and investors that the quarterly report will be delayed due to the additional time needed to finalize and review the financial information.

Insights

Financial Reporting Analyst

Late 10-Q driven by incomplete financial statements; modestly negative signal on reporting readiness and internal processes.

Westin Acquisition Corp filed a Form 12b-25 to notify a delay in filing its Form 10-Q for the period ended September 30, 2025. The company explains that the financial statements were not completed in time to allow review of the quarterly report and collection of required signatures before the deadline. In plain terms, the quarter’s numbers and related documentation were not ready for a timely filing.

This type of notice focuses attention on the company’s financial reporting process. Needing extra time can reflect strain in closing the books, coordinating with reviewers, or managing documentation, even though no specific issue with the numbers themselves is described here. The form excerpt does not quantify any impact or describe changes in results, so only the timing and process aspect is clear.

Key items to watch are the eventual Form 10-Q for this quarter and whether future periodic reports meet their original deadlines. A pattern of repeated late filings over the next few reporting cycles would be more concerning than a single delay of this kind.

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 12b-25

NOTIFICATION OF LATE FILING

SEC FILE NUMBER

001-42926

CUSIP NUMBER

G9584S106

(Check One): ☐ Form 10-K   ☐ Form 20-F   ☐ Form 11-K   ☒ Form 10-Q   ☐ Form N-SAR   ☐ Form N-CSR

For Period Ended: September 30, 2025

☐ Transition Report on Form 10-K

☐ Transition Report on Form 20-F

☐ Transition Report on Form 11-K

☐ Transition Report on Form 10-Q

☐ Transition Report on Form N-SAR

For the Transition Period Ended: __________________________

Read attached instruction sheet before preparing form. Please Print or Type.

Nothing in this form shall be construed to imply that the Commission has verified any information contained herein.

If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates:

PART I

REGISTRANT INFORMATION

Westin Acquisition Corp

Full Name of Registrant

Former Name if Applicable

Suite 1165-L, 3 Coleman Street #03-24

Address of Principal Executive Office (Street and Number)

Singapore 179804

City, State and Zip Code

PART II
RULES 12b-25(b) AND (c)

If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed. (Check box if appropriate)

	(a)	The reasons described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;
☒	(b)	The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, 11-K, Form N-SAR or From N-CSR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report of transition report on Form 10-Q, or portion thereof will be filed on or before the fifth calendar day following the prescribed due date; and
	(c)	The accountant’s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.

PART III
NARRATIVE

State below in reasonable detail the reasons why Forms 10-K, 20-F, 11-K, 10-Q, N-SAR, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.

We could not timely file our Form 10-Q for the quarter ended September 30, 2025 because the financial statements could not be completed in sufficient time to solicit and obtain the necessary review of the quarterly report on Form 10-Q and signatures thereto in a timely fashion prior to the due date of the report.

PART IV
OTHER INFORMATION

(1) Name and telephone number of person to contact in regard to this notification

	Stanney Patrick Majawit		+65		9488 4425
	(Name)		(Area Code)		(Telephone Number)

(2)	Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months (or for such shorter) period that the registrant was required to file such reports) been filed? If answer is no, identify report(s).		☒ Yes   ☐ No
(3)	Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof?		☐ Yes   ☒ No
	If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made.

2

Westin Acquisition Corp
(Name of Registrant as Specified in Charter)

Has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.

Date: November 13, 2025	By:	/s/ Kok Peng Na
	Name:	Kok Peng Na
	Title:	Chief Executive Officer

INSTRUCTION: The form may be signed by an executive officer of the registrant or by any other duly authorized representative. The name and title of the person signing the form shall be typed or printed beneath the signature. If the statement is signed on behalf of the registrant by an authorized representative (other than an executive officer), evidence of the representative’s authority to sign on behalf of the registrant shall be filed with the form.

Intentional misstatements or omissions of fact constitute Federal Criminal Violations (See 18 U.S.C. 1001).

3

FAQ

Why did Westin Acquisition Corp (WSTNU) file a Form 12b-25?

Westin Acquisition Corp filed Form 12b-25 to notify that its Form 10-Q for the quarter ended September 30, 2025 could not be filed on time because the financial statements were not completed in sufficient time for review and required signatures.

Which reporting period is affected by Westin Acquisition Corp’s late Form 10-Q?

The late Form 10-Q relates to Westin Acquisition Corp’s quarter ended September 30, 2025.

What reason did Westin Acquisition Corp give for the delay in its Form 10-Q?

The company stated that the financial statements could not be completed in sufficient time to solicit and obtain the necessary review of the Form 10-Q and the required signatures before the due date.

What is Form 12b-25 in relation to Westin Acquisition Corp (WSTNU)?

Form 12b-25 is a notification that Westin Acquisition Corp used to inform the SEC and investors that its Form 10-Q will be filed late, citing the need for additional time to complete and review its financial statements.

Who signed the late filing notification for Westin Acquisition Corp?

The notification was signed on behalf of Westin Acquisition Corp by Kok Peng Na, the company’s Chief Executive Officer.

Does Westin Acquisition Corp’s Form 12b-25 mention significant changes in results of operations?

The document includes a standard question about whether significant changes in results of operations are anticipated, but the provided content does not detail any explanation of such changes.