SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 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 June 30, 2025			For the Three Months ended June 30, 2024
Net income (loss)	$	631,498		$	(42,035	)
Less: Interest and dividends earned in Trust Account to be allocated to redeemable shares		(742,159	)		-
Net loss excluding investment income in Trust Account		(110,661	)		(42,035	)

	For the Six Months ended June 30, 2025			For the Six Months ended June 30, 2024
Net income (loss)	$	1,261,782		$	(52,658	)
Less: Interest and dividends earned in Trust Account to be allocated to redeemable shares		(1,479,865	)		-
Net loss excluding investment income in Trust Account		(218,083	)		(52,658	)

	For the Three Months Ended						For the Three Months Ended
	June 30, 2025						June 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	$	(24,876	)	$	(85,785	)	$	(42,035	)	$	-
Interest and dividends earned in Trust Account		-			742,159			-			-
Allocation of net income (loss)	$	(24,876	)	$	656,374		$	(42,035	)	$	-
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		$	(0.028	)	$	-

DT CLOUD STAR ACQUISITION CORPORATION

NOTES TO UNAUDITED FINANCIAL STATEMENTS

	For the Six Months Ended						For the Six Months
	June 30, 2025						Ended June 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	$	(49,025	)	$	(169,058	)	$	(52,658	)	$	-
Interest and dividends earned in Trust Account		-			1,479,865			-			-
Allocation of net income (loss)	$	(49,025	)	$	1,310,807		$	(52,658	)	$	-
Denominators:
Weighted-average shares outstanding		2,000,900			6,900,000			1,500,000			-
Basic and diluted net income (loss) per share	$	(0.025	)		0.190		$	(0.035	)	$	-