Company: WENNU
Filing Date: 2025-11-12
Form Type: 10-Q
Source: 0001213900-25-109353
Chunk: 17

Company: WEN Acquisition Corp
Filing Date: 2025-11-12
Form: 10-Q
Item: Part I, Item 1
Chunk 17
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 Allocation of net income 
    $2,400,790  
    $600,198  
    $2,840,785  
    $1,290,889 

    Denominator: 

    Basic weighted average Ordinary Shares outstanding 
     30,015,000  
     7,503,750  
     15,469,269  
     7,029,433 
  
    Basic net income per Ordinary Share 
    $0.08  
    $0.08  
    $0.18  
    $0.18 

    For the Three Months
 Ended  
    For the Period from January 13, 2025 (Inception) Through 

    September 30, 2025  
    September 30, 2025 

    Class A  
    Class B  
    Class A  
    Class B 

    Ordinary Shares  
    Ordinary Shares  
    Ordinary Shares  
    Ordinary Shares 
  
    Diluted net income per Ordinary Share 

    Numerator: 

    Allocation of net income 
    $2,400,790  
    $600,198  
    $2,782,588  
    $1,349,086 

    Denominator: 

    Diluted weighted average Ordinary Shares outstanding 
     30,015,000  
     7,503,750  
     15,469,269  
     7,499,986 
  
    Diluted net income per Ordinary Share 
    $0.08  
    $0.08  
    $0.18  
    $0.18 

11

WEN ACQUISITION CORP

NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

SEPTEMBER 30, 2025

Recent Accounting Standards

In November 2024, the FASB issued Accounting Standards
Update (“ASU”) Topic 2024-03, “Income Statement Reporting Comprehensive Income-Expense Disaggregation Disclosures (Subtopic
220-40): Disaggregation of Income Statement Expenses” (“ASU 2024-03”), requiring public entities to disclose additional
information about specific expense categories in the notes to the financial statements on an interim and annual basis. ASU 2024-03 is
effective for fiscal years beginning after December 15, 2026, and