# EDGAR Filing Document

**Accession Number:** 0001999297
**File Stem:** 0001213900-26-040102
**Filing Date:** 2026-4
**Character Count:** 13625
**Document Hash:** 241e098ac674fbcaab84b33a005ef2c6
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-040102.hdr.sgml**: 20260406

**ACCESSION NUMBER**: 0001213900-26-040102

**CONFORMED SUBMISSION TYPE**: 6-K

**PUBLIC DOCUMENT COUNT**: 18

**CONFORMED PERIOD OF REPORT**: 20251231

**FILED AS OF DATE**: 20260406

**DATE AS OF CHANGE**: 20260403

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Big Tree Cloud Holdings Ltd
- **CENTRAL INDEX KEY:** 0001999297
- **STANDARD INDUSTRIAL CLASSIFICATION:** CONVERTED PAPER & PAPERBOARD PRODS (NO CONTAINERS/BOXES) [2670]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 0630

**FILING VALUES:**
- **FORM TYPE:** 6-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-42114
- **FILM NUMBER:** 26839416

**BUSINESS ADDRESS:**
- **STREET 1:** MATIAN STREET, ZHONGLIANG YUNJING PLAZA
- **STREET 2:** ROOM 3303, BUILDING 1
- **CITY:** SHENZHEN
- **STATE:** F4
- **ZIP:** 518083
- **BUSINESS PHONE:** 86-0755-27595623

**MAIL ADDRESS:**
- **STREET 1:** MATIAN STREET, ZHONGLIANG YUNJING PLAZA
- **STREET 2:** ROOM 3303, BUILDING 1
- **CITY:** SHENZHEN
- **STATE:** F4
- **ZIP:** 518083

?xml version='1.0' encoding='ASCII'?

**UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549**

**FORM 6-K**

**REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16 OR 15d-16 UNDER THE SECURITIES EXCHANGE ACT OF 1934**

**For the month of April 2026**

**Commission File Number: 001-42114**

**Big Tree Cloud Holdings Limited**

**Building B4, Qianhai Shengang Fund Town Nanshan District, Shenzhen, China 518052 +86 0755 2759-5623 (Address of principal executive offices)**

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.

Form 20-F ☒&nbsp;&nbsp;&nbsp;&nbsp; Form 40-F ☐

On April 3, 2026, Big Tree Cloud Holdings Limited (the "Company") announced its unaudited interim financial results for the six months ended December 31, 2025.

The Company is furnishing as Exhibit 99.1 to this Report its unaudited condensed consolidated financial statements as of and for the six months ended December 31, 2025.

The contents of this Report on Form 6-K are hereby incorporated by reference into (i) the registration statement on [Form S-8](https://www.sec.gov/Archives/edgar/data/1999297/000121390025006430/ea0228659-s8_bigtree.htm) (Registration No. 333-284468) of the Company, filed with the U.S. Securities and Exchange Commission (the "SEC") on January 24, 2025, and (ii) the Company's registration statement on [Form F-3](https://www.sec.gov/Archives/edgar/data/1999297/000121390025082567/ea0254794-f3_bigtree.htm) (Registration No. 333-289941) of the Company, that was initially filed with the SEC on August 29, 2025, and declared effective by the SEC on September 9, 2025.

**EXHIBIT INDEX**

---

| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 99.1 | [Unaudited Condensed Consolidated Interim Financial Statements for the Six Months Ended December 31, 2025.](ea028398501ex99-1.htm) |
| 101.INS | Inline XBRL Instance Document. |
| 101.SCH | Inline XBRL Taxonomy Extension Schema Document. |
| 101.CAL | Inline XBRL Taxonomy Extension Calculation Linkbase Document. |
| 101.DEF | Inline XBRL Taxonomy Extension Definition Linkbase Document. |
| 101.LAB | Inline XBRL Taxonomy Extension Label Linkbase Document. |
| 101.PRE | Inline XBRL Taxonomy Extension Presentation Linkbase Document. |
| 104 | Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101). |

---

**SIGNATURE**

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

---

| | | |
|:---|:---|:---|
| Date: April 3, 2026 |  |  |
|  | Big Tree Cloud Holdings Limited | Big Tree Cloud Holdings Limited |
|  | By: | /s/ Wenquan Zhu |
|  | Name: | Wenquan Zhu |
|  | Title: | Chairman of the Board of Directors and<br> Co-Chief Executive Officer |

---

## Exhibit 99.1

?xml version='1.0' encoding='ASCII'?

**Exhibit 99.1**

**BIG TREE CLOUD HOLDINGS LIMITED**

**UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS (In U.S. dollars, except for share and per share data, or otherwise note)**

---

| | | |
|:---|:---|:---|
|  | **As of** | **As of** |
|  | **December 31,<br> 2025** | **June 30, <br> 2025** |
|  | **USD** | **USD** |
|  | **(Unaudited)** | **(Unaudited)** |
| **ASSETS** | | |
| **Current assets:** |  |  |
| Cash and cash equivalents | 4498438 | 1659930 |
| Accounts receivables, net | 5295 | 175058 |
| Prepaid expenses and other current assets | 599087 | 581169 |
| Inventories, net | - | 13415 |
| Current assets held-for-sale | - | 1409985 |
| **Total current assets** | **5102820** | **3839557** |
| **Non-current assets:** |  |  |
| Property and equipment, net | 2855459 | 2569561 |
| Intangible assets, net | 1902556 | 2037043 |
| Right-of-use assets | 991147 | 1120202 |
| Deferred tax assets | 708490 | 483870 |
| Non-current assets held-for-sale | - | 932646 |
| **Total non-current assets** | **6457652** | **7143322** |
| **TOTAL ASSETS** | **11560472** | **10982879** |
| **LIABILITIES AND SHAREHOLDERS' EQUITY** |  |  |
| **Current liabilities:** |  |  |
| Long-term loans - current | 1429981 | - |
| Accounts payables | 5139 | 185997 |
| Contract liabilities | - | 51253 |
| Accrued expenses and other current liabilities | 526262 | 952203 |
| Operating lease liabilities - current | 356694 | 354123 |
| Amounts due to related parties | 1065530 | 657426 |
| Current liabilities held-for-sale | - | 1181257 |
| **Total current liabilities** | **3383606** | **3382259** |
| **Non-current liabilities:** |  |  |
| Long-term loans | - | 1395946 |
| Amounts due to a related party, non-current | 2513495 | 3042765 |
| Operating lease liabilities - non-current | 726311 | 838982 |
| Other non-current liabilities | 1066282 | 1066282 |
| Non-current liabilities held-for-sale | - | 135209 |
| **Total non-current liabilities** | **4306088** | **6479184** |
| **TOTAL LIABILITIES** | **7689694** | **9861443** |
| **Shareholders' equity:** |  |  |
| Ordinary shares (par value of US$0.002 per share; 25,000,000 ordinary shares authorized, nil and 4,348,646 ordinary shares issued and outstanding as of December 31, 2025 and June 30, 2025, respectively)\* | - | 8697 |
| Class A ordinary shares (par value of US$0.002 per share; 20,000,000 Class A ordinary shares authorized, 1,251,873 and nil Class A ordinary shares issued and outstanding as of December 31, 2025 and June 30, 2025, respectively)\* | 2503 | - |
| Class B ordinary shares (par value of US$0.002 per share; 5,000,000 Class B ordinary shares authorized, 3,500,000 and nil Class B ordinary shares issued and outstanding as of December 31, 2025 and June 30, 2025, respectively)\* | 7000 | - |
| Additional paid-in capital | 42520901 | 37235743 |
| Accumulated deficit | (39417948) | (37428238) |
| Accumulated other comprehensive income | 431627 | 357230 |
| **Total BIG TREE CLOUD HOLDINGS LIMITED's shareholders' equity** | **3544083** | **173432** |
| Non-controlling interests | 326695 | 948004 |
| **TOTAL SHAREHOLDERS' EQUITY** | **3870778** | **1121436** |
| **TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY** | **11560472** | **10982879** |

---

\* The shares and per share information are presented on a retroactive basis to reflect the Share Consolidation by consolidating each 20 ordinary shares, and the redesignation of ordinary shares into Class A ordinary shares and Class B ordinary shares, effective on February 23, 2026.

**BIG TREE CLOUD HOLDINGS LIMITED**

**UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE (LOSS)/INCOME (In U.S. dollars, except for share and per share data, or otherwise noted)**

---

| | | |
|:---|:---|:---|
|  | **For the six months ended<br> December 31,** | **For the six months ended<br> December 31,** |
|  | **2025** | **2024** |
|  | **USD** | **USD** |
|  | **(Unaudited)** | **(Unaudited)** |
| Net revenue | 504145 | 1039851 |
| Cost of revenues | (490876) | (367274) |
| **Gross profit** | **13269** | **672577** |
| **Operating expenses** |  |  |
| Selling expenses | (202026) | (363777) |
| General and administrative expenses | (1920033) | (2403721) |
| **Total operating expenses** | **(2122059)** | **(2767498)** |
| **Operating loss** | **(2108790)** | **(2094921)** |
| **Other (expenses) income, net** |  |  |
| Financial expenses | (165056) | (169141) |
| Financial income | 8631 | 1019 |
| (Loss)/gain on deregistration and disposal of subsidiaries, net | (10308) | 4788377 |
| Other expenses, net | (23648) | (50820) |
| **Total other (expenses)/income, net** | **(190381)** | **4569435** |
| **(Loss)/income before income tax provision** | **(2299171)** | **2474514** |
| Income tax benefit/(expense) | 247955 | (595056) |
| **(Loss)/income from continuing operations, net of tax** | **(2051216)** | **1879458** |
| **Income from discontinued operation, net of tax** | 13872 | - |
| **Net (loss)/income** | **(2037344)** | **1879458** |
| Less: net loss attributable to non-controlling interests from continuing operations | (54432) | **-**  |
| Less: net income attributable to non-controlling interests from discontinued operation | 6798 | **-**  |
| **Net (loss)/income attributable to ordinary shareholders of the Company** | **(1989710)** | **1879458** |
| **Other comprehensive (loss)/income, net of tax of nil:** |  |  |
| Foreign currency translation adjustments | 87561 | (45994) |
| **Total comprehensive (loss)/income** | **(1949783)** | **1833464** |
| Less: comprehensive income attributable to non-controlling interests from continuing operations | (41268) | - |
| Less: comprehensive loss attributable to non-controlling interests from discontinued operation | 6798 | - |
| **Total comprehensive (loss)/income attributable to ordinary shareholders of the Company** | **(1915313)** | **1833464** |
| **(Loss)/earnings per share from continuing operations\*** |  |  |
| - Basic and diluted | (0.4509) | 0.5720 |
| **Earnings per share from discontinued operations\*** |  |  |
| - Basic and diluted | 0.0030 | - |
| **Weighted average shares used in calculating net earnings per share\*** |  |  |
| - Basic and diluted | 4549158 | 3281599 |

---

\* The shares and per share information are presented on a retroactive basis to reflect the Share Consolidation by consolidating each 20 ordinary shares, and the redesignation of ordinary shares into Class A ordinary shares and Class B ordinary shares, effective on February 23, 2026.

**BIG TREE CLOUD HOLDINGS LIMITED**

**UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' (DEFICIT)/EQUITY (In U.S. dollars, except for share and per share data, or otherwise noted)**

---

| | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Ordinary shares\*** | **Ordinary shares\*** | **Class A<br> ordinary shares\*** | **Class A<br> ordinary shares\*** | **Class B<br> ordinary shares\*** | **Class B<br> ordinary shares\*** | | | | | | |
|  | **Shares** | **Amount** | **Shares** | **Amount** | **Shares** | **Amount** | **Additional<br> paid-in**<br>**capital** | **Accumulated**<br>**Deficits** | **Accumulated<br> other<br> comprehensive**<br>**income** | **Total BIG <br> TREE CLOUD<br> HOLDINGS <br> LIMITED's <br> shareholders'**<br>**(deficit)/equity** | **Non-<br> controlling**<br>**interests** | **Total <br> shareholders'**<br>**(deficit)/equity** |
|  | | **USD** | | **USD** | | **USD** | **USD** | **USD** | **USD** | **USD** | **USD** | **USD** |
| **Balance as of July 1, 2024** | **2854027** | **5708** | **-** | **-** | **-** | **-** | **-** | **(4898117)** | **313612** | **(4578797)** |  | **(4578797)** |
| Net income |  |  |  |  |  |  |  | 1879458 |  | 1879458 |  | 1879458 |
| Foreign currency translation | - | - | - | - | - | - | - | - | (45994) | (45994) | - | (45994) |
| **Balance as of December 31, 2024 (Unaudited)** | **2854027** | **5708** | **-** | **-** | **-** | **-** | **-** | **(3018659)** | **267618** | **(2745333)** | **-** | **(2745333)** |
| **Balance as of July 1, 2025** | **4348646** | **8697** |  |  |  |  | **37235743** | **(37428238)** | **357230** | **173432** | **948004** | **1121436** |
| Net loss |  |  |  |  |  |  |  | (1989710) |  | (1989710) | (47634) | (2037344) |
| Insurance of ordinary shares in a registered direct offering | 403227 | 806 |  |  |  |  | 4509187 |  |  | 4509993 |  | 4509993 |
| Capital contribution from shareholders |  |  |  |  |  |  | 775971 |  |  | 775971 | 97715 | 873686 |
| Transfer out of noncontrolling interest due to the disposal of a subsidiary |  |  |  |  |  |  |  |  |  |  | (684554) | (684554) |
| Redesignation of ordinary shares into Class A ordinary shares | (1251873) | (2503) | 1251873 | 2503 |  |  |  |  |  |  |  |  |
| Redesignation of ordinary shares into Class B ordinary shares | (3500000) | (7000) |  |  | 3500000 | 7000 |  |  |  |  |  |  |
| Foreign currency translation | - | - | - | - | - | - | - | - | 74397 | 74397 | 13164 | 87561 |
| **Balance as of December 31, 2025 (Unaudited)** | **-** | **-** | **1251873** | **2503** | **3500000** | **7000** | **42520901** | **(39417948)** | **431627** | **3544083** | **326695** | **3870778** |

---

\* The shares and per share information are presented on a retroactive basis to reflect the Share Consolidation by consolidating each 20 ordinary shares, and the redesignation of ordinary shares into Class A ordinary shares and Class B ordinary shares, effective on February 23, 2026.