Company: DTSQ
Filing Date: 2025-11-05
Form Type: 10-Q
Source: 0001493152-25-020876
Chunk: 65

Company: DT Cloud Star Acquisition Corp
Filing Date: 2025-11-05
Form: 10-Q
Item: Part I, Item 8
Chunk 65
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    which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing
    basis.

Level
2 - Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets
or liabilities and quoted prices for identical assets or liabilities in markets that are not active.

    ●
    Level
    3 - Unobservable inputs based on the Company’s assessment of the assumptions that market participants would use in pricing
    the asset or liability.
  
SCHEDULE
OF FAIR VALUE MEASUREMENTS

    Prices in  
    Other  
    Other 

    Active  
    Observable  
    Unobservable 

    Markets  
    Inputs  
    Inputs 
  
    At September 30, 2025 
    (Level 1)  
    (Level 2)  
    (Level 3) 
  
    Money Market Funds (marketable securities held in Trust Account) 
    $72,694,104  
     -  
     - 

    Prices in  
    Other  
    Other 

    Active  
    Observable  
    Unobservable 

    Markets  
    Inputs  
    Inputs 
  
    At December 31, 2024 
    (Level 1)  
    (Level 2)  
    (Level 3) 
  
    Money Market Funds (marketable securities held in Trust Account) 
    $70,456,287  
     -  
     - 

NOTE
9 – SUBSEQUENT EVENTS

On October 22, 2025, the Company entered into an amendment (the “Trust Amendment”) to the Investment
Management Trust Agreement (the “Trust Agreement”), with Wilmington Trust National Association. Pursuant to the Trust Amendment,
the Company has the right to extend the time for it to complete its Business Combination (the “Combination Period”) under
the Trust Agreement for a period for 12 months from October 26, 2025 to October 26, 2026 by depositing into the Trust Account $75,000
for all remaining public shares (the “Extension Payment”) for each one-month extension.

On October 23, 2025, the Company issued
an unsecured promissory note to the Sponsor, pursuant to which the Company borrowed up to an aggregate principal amount of $75,000, in
exchange for