Company: DTSQ
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001641172-25-001417
Chunk: 1075

Company: DT Cloud Star Acquisition Corp
Filing Date: 2025-03-31
Form: 10-K
Item: Item 9A
Chunk 1075
---
  December 31, 2024  
    For the Year ended  December 31, 2023 
  
    Net income (loss) 
    $1,193,616  
    $(4,221)
  
    Less: Remeasurement to redemption value 
     (8,858,237) 
     - 
  
    Less: Interest and dividends earned in Trust Account to be allocated to redeemable shares 
     (1,456,287) 
     - 
  
    Net loss excluding investment income in Trust Account 
     (9,120,908) 
     (4,221)

    F-12

DT
CLOUD STAR ACQUISITION CORPORATION

NOTES
TO AUDITED FINANCIAL STATEMENTS

    Non-Redeemable  
    Redeemable  
    Non-Redeemable  
    Redeemable 

    For the Year Ended  
    For the Year Ended 

    December 31, 2024  
    December 31, 2023 

    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 
    $(3,334,160) 
    $(5,786,748) 
    $(4,221) 
    $- 
  
    Interest and dividends earned in Trust Account 
     -  
     1,456,287  
     -  
     - 
  
    Accretion of temporary equity 
     -  
     8,858,237  
     -  
     - 
  
    Allocation of net income (loss) 
    $(3,334,160) 
    $4,527,776  
    $(4,221) 
    $- 
  
    Denominators: 

    Weighted-average shares outstanding 
     1,716,236  
     2,978,689  
     1,500,000  
     - 
  
    Basic and diluted net income (loss) per share 
    $(1.94) 
    $1.52  
    $(0.