Company: DTSQ
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001641172-25-001417
Chunk: 4

Company: DT Cloud Star Acquisition Corp
Filing Date: 2025-03-31
Form: 10-K
Item: Item 1
Chunk 4
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. We will seek to acquire a target that has already generated, or has the near-term
    potential to generate, strong and stable cash flow, with predictable and recurring revenue streams.

    ●
    Defensible
    market position. We intend to seek target businesses with strong positions in an industry where they have disruptive or leading
    competitive technology, distinctive brand equity and/or product competencies.

    ●
    Growth
    opportunities through capital investment. We intend to seek candidates who may be at a point of achieving high growth and require
    additional expertise or capital to help drive their further expansion.

8

    ●
    Talented
    and incentivized management team with a proven track record. We will focus on candidates with a strong and experienced management
    team that has a proven track record of driving revenue growth, enhancing profitability and generating strong free cash flow. We will
    seek to partner with a management team that is well-incentivized and aligned in an effort to create enduring shareholder value, with
    the ambition to take advantage of the improved liquidity and additional capital that can come from a successful U.S. public listing.
    We expect that the operating and financial abilities of our management and board will help potential target companies to unlock opportunities
    for future growth and enhanced profitability.

    ●
    Benefit
    from being a public company. We intend to pursue a business combination with a company that we believe will benefit from being
    publicly traded and can effectively utilize the broader access to capital and public profile associated with being a public company.
    We expect that the access to the public capital markets could allow such a target business to accelerate its growth, thereby enhancing
    its ability to pursue accretive acquisitions, high-return capital projects, and/or strengthen its balance sheet and recruit and retain
    key employees through the use of publicly-traded equity compensation.

    ●
    Benefit
    uniquely from our capabilities. We will seek to acquire a business where the collective capabilities of our management and sponsor
    can be leveraged to tangibly improve the operations and market position of the target.

    ●
    Attractive
    risk-adjusted returns. We intend to acquire a target that we believe can offer attractive risk-adjusted returns on investments
    of our shareholders.

Status
as a Public Company

We
believe our structure will make us an attractive business combination partner to prospective target businesses. As a publicly traded
company, we will offer a target business an alternative to the traditional initial public offering