Company: DTSQ
Filing Date: 2025-08-11
Form Type: 10-Q
Source: 0001641172-25-022963
Chunk: 58

Company: DT Cloud Star Acquisition Corp
Filing Date: 2025-08-11
Form: 10-Q
Item: Part I, Item 8
Chunk 58
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 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 June 30, 2025 
    (Level 1)  
    (Level 2)  
    (Level 3) 
  
    Money Market Funds (marketable securities held in Trust Account) 
    $71,936,152  
     -  
     - 

    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

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.

17

ITEM
2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

References
in this quarterly report on Form 10-Q (the “Quarterly Report”) to “we,” “us” or the “Company”
refer to DT Cloud Star Acquisition Corporation. References to our “management” or our “management team” refer
to our officers and directors, and references to the “Sponsor” refer to DT Cloud Star Management Limited. The following discussion
and analysis of the Company’s financial condition and results of operations should be read in conjunction with the unaudited condensed
financial statements and the notes thereto contained elsewhere in this Quarterly Report. Certain information contained in the discussion
and analysis set forth below includes forward-looking statements that involve risks and uncertainties.