Company: DTSQ
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001641172-25-001417
Chunk: 1082

Company: DT Cloud Star Acquisition Corp
Filing Date: 2025-03-31
Form: 10-K
Item: Item 9A
Chunk 1082
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“Fair
value” is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction
between market participants at the measurement date. U.S. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs
used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets
or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers include:

    ●
    Level 1 - Quoted
    prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in 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 December
    31, 2024
     
    (Level
    1)

    (Level
    2)

    (Level
    3)

    Money Market Funds (cash equivalents)
     
    $
    411,429

    Money Market Funds (marketable securities held in Trust
    Account)
     
    $
    70,456,287

    $
    -

    $
    -

As
of December 31, 2023, the Company did not have any assets measured at fair value on a recurring basis.

NOTE
9 – SUBSEQUENT EVENTS

The
Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements
were filed, and no subsequent events were identified that would have required adjustment or disclosure in the financial statements. 

F-17

    (2)
    Financial Statement
    Schedules:

None.

    (3)
    Exhibits

We
hereby file as part of this Report the exhibits listed in the