Company: WENNU
Filing Date: 2025-04-30
Form Type: S-1
Source: 0001213900-25-037753
Chunk: 343

Company: WEN Acquisition Corp
Filing Date: 2025-04-30
Form: S-1
Chunk 343
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 decides how to allocate resources based on net income or loss that also is reported on the statement of operations as net income or loss. The measure of segment assets is reported on the balance sheet as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation the CODM reviews several key metrics, which include the following:

|                                  |     | For the     
 Period from 
 January 13, 
 2025        
 (Inception) 
 through     
 February 7, 
 2025        |        |
|:---------------------------------|:----|:------------|-------:|
| General and administrative costs |     | $           | 18,144 |

General and administrative costs are reviewed and monitored by the CODM to manage and forecast cash to ensure enough capital is available to complete a Proposed Public Offering and eventually a Business Combination within the business combination period. The CODM also reviews general and administrative costs to manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and budget. General and administrative costs, as reported on the statement of operations, are the significant segment expenses provided to the CODM on a regular basis. All other segment items included in net income or loss are reported on the statement of operations and described within their respective disclosures. Note 9 — Subsequent Events The Company evaluated subsequent events and transactions that occurred after the balance sheet date through April30, 2025, the date that the financial statements were available to be issued. Based upon this review, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements. On April28, 2025 and on April29, 2025, the Company, through a share capitalization, issued the Sponsor an additional 575,000 and 1,178,750, respectively, Class B ordinary shares, as a result of which the Sponsor has purchased and holds an aggregate of 7,503,750 Class B ordinary shares. All share and per share data has been retrospectively presented.

F-17 26,100,000 Units Wen Acquisition Corp __________________________________________________ PRELIMINARY PROSPECTUS [•], 2025 __________________________________________________ Sole Book-Running Manager Cantor Until, 2025 (25 days after the date of this prospectus), all dealers that buy, sell or trade our units, Class A ordinary shares or public warrants, whether or not participating in this offering, may be required to deliver a prospectus. This is in addition to the dealers’ obligation to deliver a prospect