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DT Cloud Star Acquisition Corp

For the period ended Mar 31, 2026. Filed May 8, 2026.

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About this filing

A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.

Mar 31, 2026 · Filed May 8, 2026

DTSQ$11.52-0.3%Stored close · as of Nov 5, 2026
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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

☒QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended March 31,2026

☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ________ to ________

Commission File Number 001-42167

DT Cloud Star Acquisition Corporation

(Exact name of registrant as specified in its charter)

Cayman Islandsn/a00-0000000
(State or other jurisdiction of incorporation or organization)(I.R.S. Employer Identification No.)
Office 51, 10 Fl, 31 Hudson Yards New York, NY 1000111201
(Address of principal executive offices)(Zip Code)

(718) 865-2000

Registrant’s telephone number, including area code

N/A

(Former name or former address, if changed since last report)

Securities registered pursuant to Section 12(b) of the Act:

Title of each classTrading Symbol(s)Name of each exchange on which registered
Units, each consisting of one Ordinary Share, $0.0001 par value per share, and one RightDTSQUThe Nasdaq Stock Market LLC
Ordinary Shares, par value $0.0001 per shareDTSQThe Nasdaq Stock Market LLC
Rights, each entitling the holder to receive one-ninth (1/9) of one Ordinary ShareDTSQRThe Nasdaq Stock Market LLC

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer☐Accelerated filer☐
Non-accelerated filer☒Smaller reporting company☒
Emerging growth company☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes☒ No ☐

As of March 31, 2026, there were 3,653,409 ordinary shares, par value $0.0001 per share, issued and outstanding.

DT Cloud Star Acquisition Corporation

TABLE OF CONTENTS

Page
PART I. FINANCIAL INFORMATION1
Item 1. Financial Statements1
Balance Sheets as of March 31, 2026 (unaudited) and December 31, 20251
Unaudited Statements of Operations for the Three Months Ended March 31, 2026 and 20252
Unaudited Statements of Changes in Shareholders’ Deficit for the Three Months Ended March 31, 2026 and 20253
Unaudited Statements of Cash Flows for the Three Months Ended March 31, 2026 and 20254
Notes to Unaudited Financial Statements5
Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations18
Item 3. Quantitative and Qualitative Disclosures About Market Risk21
Item 4. Controls and Procedures21
PART II. OTHER INFORMATION22
Item 1. Legal Proceedings22
Item 1A. Risk Factors22
Item 2. Unregistered Sales of Equity Securities and Use of Proceeds from Registered Securities22
Item 3. Defaults Upon Senior Securities22
Item 4. Mine Safety Disclosures23
Item 5. Other Information23
Item 6. Exhibits23
PART III. SIGNATURES24
ContentsView on SEC.gov

The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.