Company: DTSQ
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001641172-25-001417
Chunk: 1316

Company: DT Cloud Star Acquisition Corp
Filing Date: 2025-03-31
Form: 10-K
Item: Item 12
Chunk 1316
---
    $173  
    $24,827  
    $(25,000) 
    $(1,565) 
    $(1,565)

    Net loss for the period 
     -  
     -  
     -  
     -  
     (4,221) 
     (4,221)
  
    Net income (loss) 
     -  
     -  
     -  
     -  
     (4,221) 
     (4,221)

    Balance as of December 31, 2023 
     1,725,000  
    $173  
    $24,827  
    $(25,000) 
    $(5,786) 
    $(5,786)
  
    Balance 
     1,725,000  
    $173  
    $24,827  
    $(25,000) 
    $(5,786) 
    $(5,786)

    (1)
    Includes up
    to an aggregate of 225,000 ordinary shares subject to forfeiture to the extent that the underwriters’ over-allotment option
    is not exercised in full or in part.

See
accompanying notes to audited financial statements.

F-5

DT
CLOUD STAR ACQUISITION CORPORATION

AUDITED
STATEMENTS OF CASH FLOWS

    For the Year Ended  December 31, 2024  
    For the Year Ended  December 31, 2023 
  
    Cash flows from operating activities: 

    Net income (loss) 
    $1,193,616  
    $(4,221)
  
    Adjustments to reconcile net income (loss) to net cash used in operating activities: 

    Prepaid expenses 
     33,236  
     - 
  
    Payment of expenses by sponsor-related party 
     -  
     (309)
  
    Interest and dividend income earned in cash and investments held in Trust Account 
     (1,456,287) 
     - 

    Change in operating assets and liabilities: 

    Prepaid expenses 
     (70,448) 
     - 
  
    Accrued expenses 
     27,387  
     4,530 
  
    Amount due to Sponsor 
     75,744