SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2024

Accounting Policies [Abstract]

SCHEDULE OF BASIC AND DILUTED NET LOSS PER SHARE

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

	For the Three Months ended September 30, 2024			For the Three Months ended September 30, 2023
Net income (loss)	$	526,781		$	(666	)
Less: Remeasurement to redemption value		(8,858,237	)		-
Less: Interest and dividends earned in Trust Account to be allocated to redeemable shares		(649,464	)		-
Net loss excluding investment income in Trust Account		(8,980,920	)		(666	)

	For the Nine Months Ended September 30, 2024			For the Nine Months Ended September 30, 2023
Net income (loss)	$	474,123		$	(1,996	)
Less: Remeasurement to redemption value		(8,858,237	)		-
Less: Interest and dividends earned in Trust Account to be allocated to redeemable shares		(649,464	)		-
Net loss excluding investment income in Trust Account		(9,033,578	)		(1,996	)

DT CLOUD STAR ACQUISITION CORPORATION

NOTES TO UNAUDITED FINANCIAL STATEMENTS

	For the Three Months Ended						For the Three Months Ended
	September 30, 2024						September 30, 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	$	(2,452,307	)	$	(6,528,613	)	$	(666	)	$	-
Interest and dividends earned in Trust Account		-			649,464			-			-
Accretion of temporary equity		-			8,858,237			-			-
Allocation of net income (loss)	$	(2,452,307	)	$	2,979,088		$	(666	)	$	-
Denominators:
Weighted-average shares outstanding		1,859,341			4,950,000			1,500,000			-
Basic and diluted net income (loss) per share	$	(1.32	)	$	0.60		$	(0.0004	)	$	-

	For the Nine Months Ended						For the Nine Months Ended
	September 30, 2024						September 30, 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 included accretion	$	(4,459,840	)	$	(4,573,738	)	$	(1,996	)	$	-
Interest and dividends earned in Trust Account		-			649,464			-			-
Accretion of temporary equity		-			8,858,237			-			-
Allocation of net income (loss)	$	(4,459,840	)	$	4,933,963		$	(1,996	)	$	-
Denominators:
Weighted-average shares outstanding		1,620,655			1,662,044			1,500,000			-
Basic and diluted net income (loss) per share	$	(2.75	)	$	2.97		$	(0.0013	)	$	-

SCHEDULE OF FAIR VALUE MEASUREMENTS ON RECURRING BASIS

	Prices in		Other		Other
	Active		Observable		Unobservable
	Markets		Inputs		Inputs
At September 30, 2024	(Level 1)		(Level 2)		(Level 3)
Marketable Securities held in Trust Account	$	69,649,464	$	-	$	-