v3.26.3
Consolidated Balance Sheets - USD ($)
Jun. 30, 2026
Jun. 30, 2025
Current assets:    
Cash and cash equivalents $ 3,114,395 $ 263,984
Short-term investment 1,395,946
Accounts receivable, net 175,058
Prepaid expenses and other current assets 530,443 581,169
Inventories, net 13,415
Current assets held-for-sale 1,409,985
Total current assets 3,644,838 3,839,557
Non-current assets:    
Property and equipment, net 2,365,900 2,569,561
Intangible assets, net 1,771,082 2,037,043
Right-of-use assets 851,652 1,120,202
Deferred tax assets, net 1,078,414 483,870
Other receivables, non-current 450,000
Non-current assets held-for-sale 932,646
Total non-current assets 6,517,048 7,143,322
TOTAL ASSETS 10,161,886 10,982,879
Current liabilities:    
Short-term loans 1,473,818
Accounts payable 5,101 185,997
Contract liabilities 51,253
Accrued expenses and other current liabilities 585,710 952,203
Operating lease liabilities - current 425,663 354,123
Current liabilities held-for-sale 1,181,257
Total current liabilities 3,811,808 3,382,259
Non-current liabilities:    
Long-term loans 1,395,946
Operating lease liabilities - non-current 478,818 838,982
Other non-current liabilities 1,066,282 1,066,282
Non-current liabilities held-for-sale 135,209
Total non-current liabilities 3,316,997 6,479,184
TOTAL LIABILITIES 7,128,805 9,861,443
Shareholders’ equity:    
Ordinary shares, value [1] 8,697
Additional paid-in capital 43,107,067 37,343,147
Accumulated deficit (40,982,703) (37,428,238)
Accumulated other comprehensive income 638,378 357,230
Total BIG TREE CLOUD HOLDINGS LIMITED’s shareholders’ equity 2,772,245 280,836
Non-controlling interests 260,836 840,600
TOTAL SHAREHOLDERS’ EQUITY 3,033,081 1,121,436
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY 10,161,886 10,982,879
Class A Ordinary Shares    
Shareholders’ equity:    
Ordinary shares, value [1] 2,503
Class B Ordinary Shares    
Shareholders’ equity:    
Ordinary shares, value [1] 7,000
Related Party    
Current liabilities:    
Amounts due to related parties 1,321,516 657,426
Non-current liabilities:    
Amounts due to a related party, non-current $ 1,771,897 $ 3,042,765
[1] The shares and per share information are presented on a retroactive basis to reflect the Share Consolidation and the redesignation of ordinary shares into Class A ordinary shares and Class B ordinary shares (Note 15).