Note 10 – Subsequent Events

Management has evaluated subsequent events through the date of issuance of these condensed consolidated financial statements. On July 27, 2026, the Company received notification from The Nasdaq Stock Market LLC (“Nasdaq”) that its application to transfer the listing of its ordinary shares, units and rights from the Nasdaq Global Market to the Nasdaq Capital Market had been approved, effective as of the opening of trading on July 29, 2026. As a result of this transfer, the Company’s securities remain listed on Nasdaq and are subject to the continued listing requirements of the Nasdaq Capital Market. The trading symbols for the Company’s securities remain unchanged as “DTSQ,” “DTSQU” and “DTSQR.” In accordance with ASC 855, Subsequent Events, management has determined that this listing transfer constitutes a non-financial subsequent event that does not require adjustment to the condensed consolidated financial statements as of and for the quarter ended June 30, 2026, as it pertains to the listing tier of the Company’s securities rather than to the financial position or results of operations as of that date. However, disclosure of this event is provided to inform readers of the Company’s current capital markets status. No other subsequent events have occurred that would require recognition or disclosure in these financial statements.