SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 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 March 31, 2025			For the Three Months ended March 31, 2024
Net income (loss)	$	630,284		$	(10,623	)
Less: Interest and dividends earned in Trust Account to be allocated to redeemable shares		(737,706	)		-
Net loss excluding investment income in Trust Account		(107,422	)		(10,623	)

DT CLOUD STAR ACQUISITION CORPORATION

NOTES TO UNAUDITED FINANCIAL STATEMENTS

	For the Three Months Ended						For the Three Months Ended
	March 31, 2025						March 31, 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	$	(24,148	)	$	(83,274	)	$	(10,623	)	$	-
Interest and dividends earned in Trust Account		-			737,706			-			-
Allocation of net income (loss)	$	(24,148	)	$	654,432		$	(10,623	)	$	-
Denominators:
Weighted-average shares outstanding		2,000,900			6,900,000			1,500,000			-
Basic and diluted net income (loss) per share	$	(0.012	)	$	0.095		$	(0.007	)	$	-