SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2025

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, 2025			For the Three Months ended September 30, 2024
Net income	$	582,964		$	526,781
Less: Remeasurement to redemption value		-			(8,858,237	)
Less: Interest and dividends earned in Trust Account to be allocated to redeemable shares		(751,452	)		(649,464	)
Net loss excluding investment income in Trust Account		(168,488	)		(8,980,920	)

	For the Nine Months Ended September 30, 2025			For the Nine Months Ended September 30, 2024
Net income	$	1,844,746		$	474,123
Less: Remeasurement to redemption value		-			(8,858,237	)
Less: Interest and dividends earned in Trust Account to be allocated to redeemable shares		(2,231,317	)		(649,464	)
Net loss excluding investment income in Trust Account		(386,571	)		(9,033,578	)

	For the Three Months Ended						For the Three Months Ended
	September 30, 2025						September 30, 2024
	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	$	(37,876	)	$	(130,612	)	$	(2,452,307	)	$	(6,528,613	)
Interest and dividends earned in Trust Account		-			751,452			-			649,464
Accretion of temporary equity		-			-			-			8,858,237
Allocation of net income (loss)	$	(37,876	)	$	620,840		$	(2,452,307	)	$	2,979,088
Denominators:
Weighted-average shares outstanding		2,000,900			6,900,000			1,859,341			4,950,000
Basic and diluted net income (loss) per share	$	(0.019	)	$	0.090		$	(1.32	)	$	0.60

DT CLOUD STAR ACQUISITION CORPORATION

NOTES TO UNAUDITED FINANCIAL STATEMENTS

	For the Nine Months Ended						For the Nine Months Ended
	September 30, 2025						September 30, 2024
	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	$	(86,900	)	$	(299,671	)	$	(4,459,840	)	$	(4,573,738	)
Interest and dividends earned in Trust Account		-			2,231,317			-			649,464
Accretion of temporary equity		-			-			-			8,858,237
Allocation of net income (loss)	$	(86,900	)	$	1,931,646		$	(4,459,840	)	$	4,933,963
Denominators:
Weighted-average shares outstanding		2,000,900			6,900,000			1,620,655			1,662,044
Basic and diluted net income (loss) per share	$	(0.043	)	$	0.280		$	(2.75	)	$	2.97