v3.26.1
SIGNIFICANT ACCOUNTING POLICIES (Tables)
 6 Months Ended
Jun. 30, 2026
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, 2026		   For the Three
Months ended
June 30, 2025		 
Net income  $35,535   $631,498 
           
Less: Interest earned in Trust Account to be allocated to redeemable shares   (161,596)   (742,159)
Net loss excluding investment income in Trust Account   (126,061)   (110,661)

 

   For the Six
Months ended
June 30, 2026		   For the Six
Months ended
June 30, 2025		 
Net income (loss)  $(74,754)  $1,261,782 
           
Less: Interest earned in Trust Account to be allocated to redeemable shares   (319,612)   (1,479,865)
Net loss excluding investment income in Trust Account   (394,366)   (218,083)

 

   Non-Redeemable   Redeemable   Non-Redeemable   Redeemable 
   For the Three Months Ended   For the Three Months Ended 
   June 30, 2026   June 30, 2025 
   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  $(69,041)  $(57,020)  $(24,876)  $(85,785)
Interest earned in Trust Account   -    161,596    -    742,159 
Allocation of net income (loss)  $(69,041)  $104,576   $(24,876)  $656,374 
Denominators:                    
Weighted-average shares outstanding   2,000,900    1,652,509    2,000,900    6,900,000 
Basic and diluted net income (loss) per share  $(0.035)  $0.063   $(0.012)  $0.095 

 

 

DT CLOUD STAR ACQUISITION CORPORATION

NOTES TO UNAUDITED FINANCIAL STATEMENTS

 

   Non-Redeemable   Redeemable   Non-Redeemable   Redeemable 
   For the Six Months Ended   For the Six Months Ended 
   June 30, 2026   June 30, 2025 
   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  $(215,986)  $(178,380)  $(49,025)  $(169,058)
Interest earned in Trust Account   -    319,612    -    1,479,865 
Allocation of net income (loss)  $(215,986)  $141,232   $(49,025)  $1,310,807 
Denominators:                    
Weighted-average shares outstanding   2,000,900    1,652,509    2,000,900    6,900,000 
Basic and diluted net income (loss) per share  $(0.108)   0.085   $(0.025)   0.190