v3.26.1
FAIR VALUE MEASUREMENTS
 6 Months Ended
Jun. 30, 2026
Fair Value Disclosures [Abstract]  
FAIR VALUE MEASUREMENTS

NOTE 8– FAIR VALUE MEASUREMENTS

 

The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurements and Disclosures,” approximates the carrying amounts represented in the accompanying balance sheet, primarily due to their short-term nature.

 

“Fair value” is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement date. U.S. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers include:

 

  ● Level 1 - Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis.
     
  ● Level 2 - Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active.
     
  ● Level 3 - Unobservable inputs based on the Company’s assessment of the assumptions that market participants would use in pricing the asset or liability.

 

 

DT CLOUD STAR ACQUISITION CORPORATION

NOTES TO UNAUDITED FINANCIAL STATEMENTS

 

   Prices in   Other   Other 
   Active   Observable   Unobservable 
   Markets   Inputs   Inputs 
At June 30, 2026  (Level 1)   (Level 2)   (Level 3) 
Money Market Funds (cash equivalents)  $341                      
Money Market Funds (marketable securities held in Trust Account)   18,421,078    -    - 

 

 

   Prices in   Other   Other 
   Active   Observable   Unobservable 
   Markets   Inputs   Inputs 
At December 31, 2025  (Level 1)   (Level 2)   (Level 3) 
Money Market Funds (cash equivalents)  $461                  
Money Market Funds (marketable securities held in Trust Account)   17,876,466          -    -