Company: DTSQ
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001641172-25-001417
Chunk: 2

Company: DT Cloud Star Acquisition Corp
Filing Date: 2025-03-31
Form: 10-K
Item: Item 1
Chunk 2
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and deep industry relationships.

Strong
understanding of the public and private markets

We
believe that the significant experience of our management team in capital markets and M&A transactions will greatly assist us in
consummating transactions at attractive valuations. Our ability to assess potential target companies at a high diligence standard increases
the likelihood that a company is suitable for public listing, together with our experienced judgement on how well a target company will
trade in the public markets, will be essential to our selection process and ability to create shareholder value.

Robust
execution and structuring capabilities

Our
combined expertise and reputation will allow us to source and complete transactions possessing structural attributes that create an attractive
investment thesis. These types of transactions are typically complex and require creativity, industry knowledge and expertise, rigorous
due diligence, and extensive negotiations and documentation. We believe that by focusing our investment activities on these types of
transactions, we are able to generate investment opportunities that have attractive risk/reward profiles based on their valuations and
structural characteristics.

Acquisition
Strategy and Investment Criteria

Our
efforts to identify a prospective target business will not be limited to any particular industry or geographic region. Our acquisition
strategy is to:

    ●
    leverage
    our management team’s operational expertise, successful deal experience, and extensive knowledge in a broad sector horizon
    to effectively and efficiently seek acquisition opportunities and may pursue targets in, any industry or geography;

    ●
    leverage
    the unique combination of proven deal execution capabilities, extensive relationship networks and professional investment track record
    of our sponsor and management team’s extensive experience with listed companies, capital market transactions and investing
    in companies across a wide range of sectors;

    ●
    focus
    our search for a target company that has compelling economics, potential for high recurring revenue, a defensible market position,
    and successful management teams that are seeking access to the public capital markets;

    ●
    generate
    attractive returns and create value for our shareholders by applying a disciplined strategy of identifying attractive investment
    opportunities that could benefit from the addition of capital, management expertise and strategic insights;

    ●
    identify
    an opportunity where our management team’s expertise could effect a positive transformation of the existing business to improve
    the overall value propositions while maximizing shareholder value;

    ●
    identify
    companies that are underperforming their potential due to a temporary period of dislocation in the markets; and

7

    ●
    source
    initial business combination