Company: DTSQ
Filing Date: 2025-11-05
Form Type: 10-Q
Source: 0001493152-25-020876
Chunk: 56

Company: DT Cloud Star Acquisition Corp
Filing Date: 2025-11-05
Form: 10-Q
Item: Part I, Item 8
Chunk 56
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 was considered to be
dividends paid to the public stockholders.

    11

DT
CLOUD STAR ACQUISITION CORPORATION

NOTES
TO UNAUDITED FINANCIAL STATEMENTS

The
calculation of diluted income (loss) per ordinary shares does not consider the effect of the rights issued in connection with the (i)
Initial Public Offering, and (ii) the private placement since the exercise of the rights are contingent upon the occurrence of future
events. As of September 30, 2025, the Company did not have any dilutive securities or other contracts that could, potentially, be exercised
or converted into ordinary shares in the earnings of the Company. As a result, diluted net income (loss) per ordinary share is the same
as basic net income (loss) per ordinary share for the period presented.

The
net income (loss) per share presented in the statement of operations is based on the following:

SCHEDULE OF BASIC AND DILUTED NET LOSS PER SHARE

    For the Three Months ended September 30, 2025  
    For the Three Months ended September 30, 2024 
  
    Net income   
    $582,964  
    $526,781 
  
    Less: Remeasurement to redemption value 
     -  
     (8,858,237)
  
    Less: Interest and dividends earned in Trust Account to be allocated to redeemable shares 
     (751,452) 
     (649,464)
  
    Net loss excluding investment income in Trust Account 
     (168,488) 
     (8,980,920)

    For the Nine Months Ended September 30, 2025  
    For the Nine Months Ended September 30, 2024 
  
    Net income 
    $1,844,746  
    $474,123 
  
    Less: Remeasurement to redemption value 
     -  
     (8,858,237)
  
    Less: Interest and dividends earned in Trust Account to be allocated to redeemable shares 
     (2,231,317) 
     (649,464)
  
    Net loss excluding investment income in Trust Account 
     (386,571) 
     (9,033,578)

    Non-Redeemable  
    Redeemable  
    Non-Redeemable  
    Redeemable