AMALY — SHARIAH COMPLIANCE REPORT
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Symbol: WSTNR
Report Date: 2026-04-07
Full Report: https://amaly.io/stock/WSTNR

EXECUTIVE SUMMARY
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Compliance Status: NON_COMPLIANT
Quality Rating: B
Description: Westin Acquisition Corp (WSTNR), a Special Purpose Acquisition Company (SPAC) incorporated in 2025 and based in Singapore, focuses on mergers and acquisitions without current operational activities. This pre-merger status results in limited financial data, making traditional Shariah screening challenging. The company passes business activity screening but faces liquidity concerns from cash holdings. Overall, it is classified as NON_COMPLIANT due to exclusion from all major Shariah indices, though post-merger potential exists for reassessment.

Primary Compliance Concerns:
- Insufficient operational data for full ratio calculation
- High liquidity ratio from cash holdings potentially involving riba
- Uncertainty in future merger targets impacting business compliance
- Exclusion from all Shariah indices due to SPAC structure

Purification Requirement: 0.00%
Index Inclusion: Not included in any major Shariah indices (S&P, MSCI, FTSE, DJIM)

KEY FINANCIAL METRICS
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Debt Ratio: 0.0%
Liquidity Ratio: 100.0%
Interest Income Ratio: 0.0%
Purification Required: 0.00%

INDEX INCLUSION STATUS
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S&P Shariah: INCLUDED
MSCI Islamic: INCLUDED
DJIM: INCLUDED
FTSE Shariah: INCLUDED
Total: 4 of 4
Last Verified: 2026-02-28

REPORTING PERIOD
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Latest Annual Report: FY 2025
Latest Quarterly Data: Q4 2025
Trend Period: 2025 (limited history as new entity)
Data Retrieved: 2026-02-28T00:00:00Z

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Full interactive report: https://amaly.io/stock/WSTNR
Provided by Amaly (https://amaly.io) — Shariah Compliant Stock Screener
Disclaimer: This data is for informational purposes only and does not constitute financial or religious advice.