Company: DTSQ
Filing Date: 2025-11-05
Form Type: 10-Q
Source: 0001493152-25-020876
Chunk: 30

Company: DT Cloud Star Acquisition Corp
Filing Date: 2025-11-05
Form: 10-Q
Item: Part I, Item 1
Chunk 30
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    Other  
    Other 

    Active  
    Observable  
    Unobservable 

    Markets  
    Inputs  
    Inputs 
  
    At September 30, 2025 
    (Level 1)  
    (Level 2)  
    (Level 3) 
  
    Money Market Funds (marketable securities held in Trust Account) 
    $72,694,104  
     -  
     - 

    Prices in  
    Other  
    Other 

    Active  
    Observable  
    Unobservable 

    Markets  
    Inputs  
    Inputs 
  
    At December 31, 2024 
    (Level 1)  
    (Level 2)  
    (Level 3) 
  
    Money Market Funds (marketable securities held in Trust Account) 
    $70,456,287  
     -  
     - 

NOTE
9 – SUBSEQUENT EVENTS

On October 22, 2025, the Company entered into an amendment (the “Trust Amendment”) to the Investment
Management Trust Agreement (the “Trust Agreement”), with Wilmington Trust National Association. Pursuant to the Trust Amendment,
the Company has the right to extend the time for it to complete its Business Combination (the “Combination Period”) under
the Trust Agreement for a period for 12 months from October 26, 2025 to October 26, 2026 by depositing into the Trust Account $75,000
for all remaining public shares (the “Extension Payment”) for each one-month extension.

On October 23, 2025, the Company issued
an unsecured promissory note to the Sponsor, pursuant to which the Company borrowed up to an aggregate principal amount of $75,000, in
exchange for Sponsor depositing such amount into the Company’s trust account in order to extend the amount of time it has available
to complete a Business Combination.

The
Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements
were filed, unless as disclosed elsewhere and above,
there was no other material subsequent events occurred that would require recognition or disclosure in the Group’s consolidated
financial statements.

17

ITEM
2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

References
in this quarterly report on Form 10-Q (the “