Company: DTSQ
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001641172-25-001417
Chunk: 134

Company: DT Cloud Star Acquisition Corp
Filing Date: 2025-03-31
Form: 10-K
Item: Item 1
Chunk 134
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 our audits provide a reasonable basis for our opinion.

/s/ UHY LLP

We have served as the Company’s auditor since 2024.

Irvine, California

March 31, 2025

F-2

DT
CLOUD STAR ACQUISITION CORPORATION

BALANCE
SHEETS

    December 31,2024  
    December 31, 2023 
  
    ASSETS 

    Current Assets: 

    Cash 
    $411,429  
    $- 
  
    Prepaid expenses 
     40,182  
     2,970 

    Total current assets 
     451,611  
     2,970 
  
    Cash and marketable securities held in trust 
     70,456,287  
     - 
  
    TOTAL ASSETS 
    $70,907,898  
    $2,970 

    LIABILITIES AND SHAREHOLDERS’ DEFICIT 

    Current liabilities: 

    Accrued expenses 
    $27,387  
    $- 
  
    Amount due to Sponsor 
     84,500  
     8,756 

    Total Current Liabilities 
     111,887  
     8,756 

    Deferred underwriting compensation 
     690,000  
     - 

    TOTAL LIABILITIES 
     801,887  
     8,756 

    Commitments and contingencies (Note 7) 
     -  
     - 
  
    Ordinary shares subject to possible redemption, 6,900,000 shares (at redemption price of $10.21 per share) 
     70,456,287  
     - 

    Shareholders’ deficit: 

    Ordinary shares, par value $0.0001 per share; 500,000,000 shares authorized; 2,000,900 and 1,725,000(1) shares issued and outstanding at December 31, 2024 and 2023, respectively 
     200  
     173 
  
    Additional paid-in capital 
     -  
     24,827 
  
    Share capital receivable 
     -  
     (25,000)
  
    Accumulated deficit 
     (350,476) 
     (5,786)

    Total Shareholders’ deficit