Company: DTSQ
Filing Date: 2025-11-05
Form Type: 10-Q
Source: 0001493152-25-020876
Chunk: 21

Company: DT Cloud Star Acquisition Corp
Filing Date: 2025-11-05
Form: 10-Q
Item: Part I, Item 1
Chunk 21
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, be exercised
or converted into ordinary shares in the earnings of the Company. As a result, diluted net income (loss) per ordinary share is the same
as basic net income (loss) per ordinary share for the period presented.

The
net income (loss) per share presented in the statement of operations is based on the following:

SCHEDULE OF BASIC AND DILUTED NET LOSS PER SHARE

    For the Three Months ended September 30, 2025  
    For the Three Months ended September 30, 2024 
  
    Net income   
    $582,964  
    $526,781 
  
    Less: Remeasurement to redemption value 
     -  
     (8,858,237)
  
    Less: Interest and dividends earned in Trust Account to be allocated to redeemable shares 
     (751,452) 
     (649,464)
  
    Net loss excluding investment income in Trust Account 
     (168,488) 
     (8,980,920)

    For the Nine Months Ended September 30, 2025  
    For the Nine Months Ended September 30, 2024 
  
    Net income 
    $1,844,746  
    $474,123 
  
    Less: Remeasurement to redemption value 
     -  
     (8,858,237)
  
    Less: Interest and dividends earned in Trust Account to be allocated to redeemable shares 
     (2,231,317) 
     (649,464)
  
    Net loss excluding investment income in Trust Account 
     (386,571) 
     (9,033,578)

    Non-Redeemable  
    Redeemable  
    Non-Redeemable  
    Redeemable 

    For the Three Months Ended  
    For the Three Months Ended 

    September 30, 2025  
    September 30, 2024 

    Non-Redeemable  
    Redeemable  
    Non-Redeemable  
    Redeemable 

    Ordinary Share  
    Ordinary Share  
    Ordinary
                                                                               Share  
    Ordinary Share 
  
    Basic and Diluted net income (loss) per share: 

    Numerators: 

    Allocation of net losses 
    $(37,876) 
    $(130,