株探米国株
英語
エドガーで原本を確認する

 

 

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 ☒     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 (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 (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.
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).

 

1


 

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
   
  By: /s/ Wenquan Zhu
  Name:  Wenquan Zhu
  Title: Chairman of the Board of Directors and
Co-Chief Executive Officer

 

2

 

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  
    December 31,
2025
    June 30,
2025
 
    USD     USD  
    (Unaudited)  
ASSETS            
Current assets:                
Cash and cash equivalents     4,498,438       1,659,930  
Accounts receivables, net     5,295       175,058  
Prepaid expenses and other current assets     599,087       581,169  
Inventories, net    
-
      13,415  
Current assets held-for-sale    
-
      1,409,985  
Total current assets     5,102,820       3,839,557  
Non-current assets:                
Property and equipment, net     2,855,459       2,569,561  
Intangible assets, net     1,902,556       2,037,043  
Right-of-use assets     991,147       1,120,202  
Deferred tax assets     708,490       483,870  
Non-current assets held-for-sale    
-
      932,646  
Total non-current assets     6,457,652       7,143,322  
TOTAL ASSETS     11,560,472       10,982,879  
LIABILITIES AND SHAREHOLDERS’ EQUITY                
Current liabilities:                
Long-term loans - current     1,429,981      
-
 
Accounts payables     5,139       185,997  
Contract liabilities    
-
      51,253  
Accrued expenses and other current liabilities     526,262       952,203  
Operating lease liabilities - current     356,694       354,123  
Amounts due to related parties     1,065,530       657,426  
Current liabilities held-for-sale    
-
      1,181,257  
Total current liabilities     3,383,606       3,382,259  
Non-current liabilities:                
Long-term loans    
-
      1,395,946  
Amounts due to a related party, non-current     2,513,495       3,042,765  
Operating lease liabilities - non-current     726,311       838,982  
Other non-current liabilities     1,066,282       1,066,282  
Non-current liabilities held-for-sale    
-
      135,209  
Total non-current liabilities     4,306,088       6,479,184  
TOTAL LIABILITIES     7,689,694       9,861,443  
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)*    
-
      8,697  
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)*     2,503      
-
 
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)*     7,000      
-
 
Additional paid-in capital     42,520,901       37,235,743  
Accumulated deficit     (39,417,948 )     (37,428,238 )
Accumulated other comprehensive income     431,627       357,230  
Total BIG TREE CLOUD HOLDINGS LIMITED’s shareholders’ equity     3,544,083       173,432  
Non-controlling interests     326,695       948,004  
TOTAL SHAREHOLDERS’ EQUITY     3,870,778       1,121,436  
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY     11,560,472       10,982,879  

 

* 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.

 

1


 

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
December 31,
 
    2025     2024  
    USD     USD  
    (Unaudited)  
Net revenue     504,145       1,039,851  
Cost of revenues     (490,876 )     (367,274 )
Gross profit     13,269       672,577  
                 
Operating expenses                
Selling expenses     (202,026 )     (363,777 )
General and administrative expenses     (1,920,033 )     (2,403,721 )
Total operating expenses     (2,122,059 )     (2,767,498 )
Operating loss     (2,108,790 )     (2,094,921 )
                 
Other (expenses) income, net                
Financial expenses     (165,056 )     (169,141 )
Financial income     8,631       1,019  
(Loss)/gain on deregistration and disposal of subsidiaries, net     (10,308 )     4,788,377  
Other expenses, net     (23,648 )     (50,820 )
Total other (expenses)/income, net     (190,381 )     4,569,435  
                 
(Loss)/income before income tax provision     (2,299,171 )     2,474,514  
Income tax benefit/(expense)     247,955       (595,056 )
(Loss)/income from continuing operations, net of tax     (2,051,216 )     1,879,458  
Income from discontinued operation, net of tax     13,872      
-
 
Net (loss)/income     (2,037,344 )     1,879,458  
Less: net loss attributable to non-controlling interests from continuing operations     (54,432 )    
-
 
Less: net income attributable to non-controlling interests from discontinued operation     6,798      
-
 
Net (loss)/income attributable to ordinary shareholders of the Company     (1,989,710 )     1,879,458  
                 
Other comprehensive (loss)/income, net of tax of nil:                
Foreign currency translation adjustments     87,561       (45,994 )
Total comprehensive (loss)/income     (1,949,783 )     1,833,464  
Less: comprehensive income attributable to non-controlling interests from continuing operations     (41,268 )    
-
 
Less: comprehensive loss attributable to non-controlling interests from discontinued operation     6,798      
-
 
Total comprehensive (loss)/income attributable to ordinary shareholders of the Company     (1,915,313 )     1,833,464  
                 
(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     4,549,158       3,281,599  

 

* 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.

 

2


 

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*     Class A
ordinary shares*
    Class B
ordinary shares*
    Additional
paid-in
    Accumulated     Accumulated
other
comprehensive
    Total BIG
TREE CLOUD
HOLDINGS
LIMITED’s
shareholders’
    Non-
controlling
    Total
shareholders’
 
    Shares     Amount     Shares     Amount     Shares     Amount     capital     Deficits     income     (deficit)/equity     interests     (deficit)/equity  
          USD           USD           USD     USD     USD     USD     USD     USD     USD  
Balance as of July 1, 2024     2,854,027       5,708       -       -       -       -       -       (4,898,117 )     313,612       (4,578,797 )     -       (4,578,797 )
Net income     -       -       -       -       -       -       -       1,879,458       -       1,879,458       -       1,879,458  
Foreign currency translation     -       -       -       -       -       -       -       -       (45,994 )     (45,994 )     -       (45,994 )
Balance as of December 31, 2024 (Unaudited)     2,854,027       5,708       -       -       -       -       -       (3,018,659 )     267,618       (2,745,333 )     -       (2,745,333 )
                                                                                                 
Balance as of July 1, 2025     4,348,646       8,697       -       -       -       -       37,235,743       (37,428,238 )     357,230       173,432       948,004       1,121,436  
Net loss     -       -       -       -       -       -       -       (1,989,710 )     -       (1,989,710 )     (47,634 )     (2,037,344 )
Insurance of ordinary shares in a registered direct offering     403,227       806       -       -       -       -       4,509,187       -       -       4,509,993       -       4,509,993  
Capital contribution from shareholders     -       -       -       -       -       -       775,971       -       -       775,971       97,715       873,686  
Transfer out of noncontrolling interest due to the disposal of a subsidiary     -       -       -       -       -       -       -       -       -       -       (684,554 )     (684,554 )
Redesignation of ordinary shares into Class A ordinary shares     (1,251,873 )     (2,503 )     1,251,873       2,503       -       -       -       -       -       -       -       -  
Redesignation of ordinary shares into Class B ordinary shares     (3,500,000 )     (7,000 )     -       -       3,500,000       7,000       -       -       -       -       -       -  
Foreign currency translation     -       -       -       -       -       -       -       -       74,397       74,397       13,164       87,561  
Balance as of December 31, 2025 (Unaudited)     -       -       1,251,873       2,503       3,500,000       7,000       42,520,901       (39,417,948 )     431,627       3,544,083       326,695       3,870,778  

 

* 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.

 

3

 

0001999297 false 2025-12-31 Q2 --06-30 0001999297 2025-07-01 2025-12-31 0001999297 2025-12-31 0001999297 2025-06-30 0001999297 us-gaap:RelatedPartyMember 2025-12-31 0001999297 us-gaap:RelatedPartyMember 2025-06-30 0001999297 us-gaap:CommonClassAMember 2025-12-31 0001999297 us-gaap:CommonClassAMember 2025-06-30 0001999297 us-gaap:CommonClassBMember 2025-12-31 0001999297 us-gaap:CommonClassBMember 2025-06-30 0001999297 2024-07-01 2024-12-31 0001999297 us-gaap:CommonStockMember 2024-06-30 0001999297 us-gaap:CommonClassAMember us-gaap:CommonStockMember 2024-06-30 0001999297 us-gaap:CommonClassBMember us-gaap:CommonStockMember 2024-06-30 0001999297 us-gaap:AdditionalPaidInCapitalMember 2024-06-30 0001999297 us-gaap:RetainedEarningsMember 2024-06-30 0001999297 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2024-06-30 0001999297 us-gaap:ParentMember 2024-06-30 0001999297 us-gaap:NoncontrollingInterestMember 2024-06-30 0001999297 2024-06-30 0001999297 us-gaap:CommonStockMember 2024-07-01 2024-12-31 0001999297 us-gaap:CommonClassAMember us-gaap:CommonStockMember 2024-07-01 2024-12-31 0001999297 us-gaap:CommonClassBMember us-gaap:CommonStockMember 2024-07-01 2024-12-31 0001999297 us-gaap:AdditionalPaidInCapitalMember 2024-07-01 2024-12-31 0001999297 us-gaap:RetainedEarningsMember 2024-07-01 2024-12-31 0001999297 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2024-07-01 2024-12-31 0001999297 us-gaap:ParentMember 2024-07-01 2024-12-31 0001999297 us-gaap:NoncontrollingInterestMember 2024-07-01 2024-12-31 0001999297 us-gaap:CommonStockMember 2024-12-31 0001999297 us-gaap:CommonClassAMember us-gaap:CommonStockMember 2024-12-31 0001999297 us-gaap:CommonClassBMember us-gaap:CommonStockMember 2024-12-31 0001999297 us-gaap:AdditionalPaidInCapitalMember 2024-12-31 0001999297 us-gaap:RetainedEarningsMember 2024-12-31 0001999297 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2024-12-31 0001999297 us-gaap:ParentMember 2024-12-31 0001999297 us-gaap:NoncontrollingInterestMember 2024-12-31 0001999297 2024-12-31 0001999297 us-gaap:CommonStockMember 2025-06-30 0001999297 us-gaap:CommonClassAMember us-gaap:CommonStockMember 2025-06-30 0001999297 us-gaap:CommonClassBMember us-gaap:CommonStockMember 2025-06-30 0001999297 us-gaap:AdditionalPaidInCapitalMember 2025-06-30 0001999297 us-gaap:RetainedEarningsMember 2025-06-30 0001999297 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2025-06-30 0001999297 us-gaap:ParentMember 2025-06-30 0001999297 us-gaap:NoncontrollingInterestMember 2025-06-30 0001999297 us-gaap:CommonStockMember 2025-07-01 2025-12-31 0001999297 us-gaap:CommonClassAMember us-gaap:CommonStockMember 2025-07-01 2025-12-31 0001999297 us-gaap:CommonClassBMember us-gaap:CommonStockMember 2025-07-01 2025-12-31 0001999297 us-gaap:AdditionalPaidInCapitalMember 2025-07-01 2025-12-31 0001999297 us-gaap:RetainedEarningsMember 2025-07-01 2025-12-31 0001999297 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2025-07-01 2025-12-31 0001999297 us-gaap:ParentMember 2025-07-01 2025-12-31 0001999297 us-gaap:NoncontrollingInterestMember 2025-07-01 2025-12-31 0001999297 us-gaap:CommonStockMember 2025-12-31 0001999297 us-gaap:CommonClassAMember us-gaap:CommonStockMember 2025-12-31 0001999297 us-gaap:CommonClassBMember us-gaap:CommonStockMember 2025-12-31 0001999297 us-gaap:AdditionalPaidInCapitalMember 2025-12-31 0001999297 us-gaap:RetainedEarningsMember 2025-12-31 0001999297 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2025-12-31 0001999297 us-gaap:ParentMember 2025-12-31 0001999297 us-gaap:NoncontrollingInterestMember 2025-12-31 iso4217:USD iso4217:USD xbrli:shares xbrli:shares