Metal Sky Star Acquisition Corporation, a blank check company incorporated on May 5, 2021, completed its IPO on April 5, 2022, selling 11,500,000 units at $10.00 each, generating $115,000,000 gross proceeds. Simultaneously, 330,000 private placement units were sold to the Sponsor for $3,300,000, with $115,000,000 placed in a U.S.-based trust account. The company was delisted from Nasdaq on April 9, 2025, due to its failure to complete an initial business combination within 36 months of its IPO effectiveness (March 31, 2025); its securities now trade on the OTC ID Basic Market. A previous merger agreement with Future Dao Group Holding Limited was mutually terminated on October 6, 2023. The company entered into non-binding Letters of Intent with Okidoki O (Estonian classifieds platform) on October 1, 2024, and Fedilco Group Limited (Cyprus-based telecom company) on November 4, 2024. Shareholders approved multiple extensions, with the current deadline to consummate an initial business combination set for January 5, 2027, and the latest extension waiving monthly fees. As of December 31, 2025, the company reported a working capital deficit of $5,318,185 and an accumulated deficit of $8,221,390. A net loss of $553,581 was reported for the year ended December 31, 2025, a decline from a net income of $923,146 in 2024. Material weaknesses in internal control over financial reporting were identified as of December 31, 2025, primarily due to a lack of segregation of duties for reviewing transactions.