Company: DTSQ
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001641172-25-001417
Chunk: 361

Company: DT Cloud Star Acquisition Corp
Filing Date: 2025-03-31
Form: 10-K
Item: Item 1B
Chunk 361
---
 Ended 

    December 31, 2024  
    December 31, 2023 

    Non-Redeemable  
    Redeemable  
    Non-Redeemable  
    Redeemable 

    Ordinary Share  
    Ordinary Share  
    Ordinary Share  
    Ordinary Share 
  
    Basic and Diluted net income (loss) per share: 

    Numerators: 

    Allocation of net losses 
    $(3,334,160) 
    $(5,786,748) 
    $(4,221) 
    $- 
  
    Interest and dividends earned in Trust Account 
     -  
     1,456,287  
     -  
     - 
  
    Accretion of temporary equity 
     -  
     8,858,237  
     -  
     - 
  
    Allocation of net income (loss) 
    $(3,334,160) 
    $4,527,776  
    $(4,221) 
    $- 
  
    Denominators: 

    Weighted-average shares outstanding 
     1,716,236  
     2,978,689  
     1,500,000  
     - 
  
    Basic and diluted net income (loss) per share 
    $(1.94) 
    $1.52  
    $(0.003) 
    $- 

Related
Parties

Parties,
which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control
the other party or exercise significant influence over the other party in making financial and operational decisions. Companies are also
considered to be related if they are subject to common control or common significant influence.

    F-13

DT
CLOUD STAR ACQUISITION CORPORATION

NOTES
TO AUDITED FINANCIAL STATEMENTS

Concentration
of Credit Risk

Financial
instruments that potentially subject the Company to concentration of credit risk consist of a cash account in a financial institution.
The Company has not experienced losses on this account and management believes the Company is not exposed to significant risks on such
account.

Fair
Value of Financial Instruments

The
fair value  of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, “Fair
Value