| 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:
SCHEDULE
OF BASIC AND DILUTED NET LOSS PER SHARE
| | |
For the Year
ended
December 31, 2025 | | |
For the Year
ended
December 31, 2024 | |
| Net income | |
$ | 2,132,715 | | |
$ | 1,193,616 | |
| Less: Remeasurement to redemption value | |
| | | |
| (8,858,237 | ) |
| Less: Interest earned in Trust Account to be allocated to redeemable shares | |
| (2,683,684 | ) | |
| (1,456,287 | ) |
| Net loss excluding investment income in Trust Account | |
| (550,969 | ) | |
| (9,120,908 | ) |
DT
CLOUD STAR ACQUISITION CORPORATION
NOTES
TO AUDITED FINANCIAL STATEMENTS
| | |
Non-Redeemable | | |
Redeemable | | |
Non-Redeemable | | |
Redeemable | |
| | |
For the Year Ended | | |
For the Year Ended | |
| | |
December 31, 2025 | | |
December 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 | |
$ | (133,101 | ) | |
$ | (417,868 | ) | |
$ | (3,334,160 | ) | |
$ | (5,786,748 | ) |
| Interest earned in Trust Account | |
| - | | |
| 2,683,684 | | |
| - | | |
| 1,456,287 | |
| Accretion of temporary equity | |
| - | | |
| - | | |
| - | | |
| 8,858,237 | |
| Allocation of net (loss) income | |
$ | (133,101 | ) | |
$ | 2,265,816 | | |
$ | (3,334,160 | ) | |
$ | 4,527,776 | |
| Denominators: | |
| | | |
| | | |
| | | |
| | |
| Weighted-average shares outstanding | |
| 2,000,900 | | |
| 6,281,802 | | |
| 1,716,236 | | |
| 2,978,689 | |
| Basic and diluted net income (loss) per share | |
$ | (0.07 | ) | |
$ | 0.36 | | |
$ | (1.94 | ) | |
$ | 1.52 | |
|