Company: DTSQ
Filing Date: 2025-08-11
Form Type: 10-Q
Source: 0001641172-25-022963
Chunk: 85

Company: DT Cloud Star Acquisition Corp
Filing Date: 2025-08-11
Form: 10-Q
Item: Part I, Item 4
Chunk 85
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Evaluation
of Disclosure Controls and Procedures

Disclosure
controls and procedures are designed to ensure that information required to be disclosed by us in our Exchange Act reports is recorded,
processed, summarized, and reported within the time periods specified in the SEC’s rules and forms, and that such information is
accumulated and communicated to our management, including our principal executive officer and principal financial and accounting officer
or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

Under
the supervision and with the participation of our management, including our principal executive officer and principal financial officer,
we conducted an evaluation of the effectiveness of our disclosure controls and procedures as of June 30, 2025, as such term is defined
in Rules 13a-15(e) and 15d-15(e) under the Exchange Act. Based on this evaluation, our principal executive officer and principal financial
officer have concluded that during the period covered by this Quarterly Report, our disclosure controls and procedures were effective
as of June 30, 2025.

Changes
in Internal Control Over Financial Reporting

During
the most recently completed fiscal quarter, there has been no change in our internal control over financial reporting (as defined in
Rules 13a-15(f) and 15d-15(f) under the Exchange Act) that has materially affected, or is reasonably likely to materially affect, our
internal control over financial reporting.

22

PART
II - OTHER INFORMATION

ITEM
1. LEGAL PROCEEDINGS

We
are not currently subject to any material legal proceedings, nor, to our knowledge, is any material legal proceeding threatened against
us or any of our officers or directors in their corporate capacity.

ITEM
1A. RISK FACTORS

As
of the date of this Quarterly Report on Form 10-Q, there have been no material changes to the risk factors disclosed in our Prospectus.
We may disclose changes to such factors or disclose additional factors from time to time in our future filings with the SEC.

ITEM
2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

Unregistered
Sales of Equity Securities

In
November 2022, March 2023 and January 2024, an aggregate of 1,725,000 insider shares were issued to our initial shareholders, for an
aggregate purchase price of $25,000, or approximately $0.014 per share. The insider shares held by our initial shareholders included
an aggregate of up