SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 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 Year ended December 31, 2024			For the Year ended December 31, 2023
Net income (loss)	$	1,193,616		$	(4,221	)
Less: Remeasurement to redemption value		(8,858,237	)		-
Less: Interest and dividends earned in Trust Account to be allocated to redeemable shares		(1,456,287	)		-
Net loss excluding investment income in Trust Account		(9,120,908	)		(4,221	)

DT CLOUD STAR ACQUISITION CORPORATION

NOTES TO AUDITED FINANCIAL STATEMENTS

	For the Year Ended						For the Year Ended
	December 31, 2024						December 31, 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	$	(3,334,160	)	$	(5,786,748	)	$	(4,221	)	$	-
Interest and dividends earned in Trust Account		-			1,456,287			-			-
Accretion of temporary equity		-			8,858,237			-			-
Allocation of net income (loss)	$	(3,334,160	)	$	4,527,776		$	(4,221	)	$	-
Denominators:
Weighted-average shares outstanding		1,716,236			2,978,689			1,500,000			-
Basic and diluted net income (loss) per share	$	(1.94	)	$	1.52		$	(0.003	)	$	-