{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-029913","form_type":"8-K","ticker":"DTSQ","cik":"0002017950","company_name":"DT Cloud Star Acquisition Corp","filed_at":"2024-08-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:15.366889+00:00","generated_at":"2026-05-31T14:08:57.412896+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"DT Cloud Star closes IPO of 6.9M units at $10; $69M in trust; auditor flags going concern","bullets":["Gross proceeds of $69M from IPO (6.9M units at $10 per unit) and $2.069M from private placement to sponsor.","$69M deposited in trust account for benefit of public shareholders; proceeds held in U.S. Treasuries or money market funds.","Auditor expresses substantial doubt about ability to continue as a going concern due to no revenue and insufficient working capital.","Company has 15 months (until Oct 26, 2025) to complete initial business combination or will liquidate and redeem shares.","Transaction costs total $2.176M, including underwriting commissions and deferred underwriting fees."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-029913","json":"https://secwatch.observer/filing/0001493152-24-029913.json","markdown":"https://secwatch.observer/filing/0001493152-24-029913.md","text":"https://secwatch.observer/filing/0001493152-24-029913.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2017950/000149315224029913/0001493152-24-029913-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2017950/000149315224029913/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T14:08:57.412896+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}