v3.26.3
Summary of Significant Accounting Policies (Tables)
 12 Months Ended
Jun. 30, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Estimated Useful Lives Estimated useful lives are as follows:

 

Category   Estimated useful lives
Office equipment and computers   3 to 5 years
Transportation equipment   4 years
Building   20 years
Leasehold improvements   Shorter of the lease term or the estimated useful life of the assets
Schedule of Disaggregate the Group’s Revenue

The following tables disaggregate the Group’s revenue for the years ended June 30, 2026, 2025 and 2024:

 

    For the years ended June 30,  
    2026     2025     2024  
    USD     USD     USD  
Product Sales (by products)                  
– Body and oral care products     493,238       306,240       1,047,108  
– Sanitary pads     3,583       954,536       5,162,784  
– Accessories     -       -       1,015,961  
– Others     -       26       55,067  
AI technology services     117,958       -       -  
Licensing Fees     -       10,394       42,436  
Others     30,013       -       -  
Total     644,792       1,271,196       7,323,356  

 

    For the years ended June 30,  
    2026     2025     2024  
    USD     USD     USD  
Product Sales (by products)                  
– Offline     496,821       1,234,211       3,042,307  
– Online     -       26,591       4,238,613  
AI technology services     117,958       -       -  
Licensing Fees     -       10,394       42,436  
Others     30,013       -       -  
Total     644,792       1,271,196       7,323,356  

 

 

The following table presents revenue classified by timing of revenue recognition for the years ended June 30, 2026, 2025 and 2024:

 

    For the years ended  
    June 30,  
    2026     2025     2024  
    USD     USD     USD  
Point in time     496,821       1,260,802       7,280,920  
Over time     147,971       10,394       42,436  
Total     644,792       1,271,196       7,323,356  
Schedule of Currency Exchange Rates

The following table outlines the currency exchange rates for USD/RMB translations that were used in creating the consolidated financial statements:

 

    As of June 30,  
    2026     2025  
Balance sheet items, except for equity accounts     6.7851       7.1636  

 

    For the years ended  
    June 30,  
    2026     2025     2024  
Items in the consolidated statements of operations and comprehensive (loss)/income, and statements of cash flows     6.9940       7.2143　       7.2248　  
Schedule of Condensed Statement of Corrections

Condensed Statement of Financial Position as of June 30, 2025

 

    As Previously Reported after the reclassification from discontinued operation     Adjustment     As Restated  
    USD     USD     USD  
Cash and cash equivalents*     1,659,930       (1,395,946 )     263,984  
Short-term investment     -       1,395,946       1,395,946  
Total current assets     3,839,557       -       3,839,557  
Additional paid-in capital     37,235,743       107,404       37,343,147  
Total BIG TREE CLOUD HOLDINGS LIMITED’s shareholders’ equity/(deficit)     173,432       107,404       280,836  
Non-controlling interests     948,004       (107,404 )     840,600  
TOTAL SHAREHOLDERS’ EQUITY/(DEFICIT)     1,121,436       -       1,121,436  

 

Condensed Statement of Cash Flow for year ended June 30, 2025

 

    As Previously Reported after the reclassification from discontinued operation     Adjustment     As Restated  
    USD     USD     USD  
Net cash provided by investing activities     2,317,502       (1,386,136 )     931,366  
Effect of foreign currency translation     (22,397 )     (9,810 )     (32,207 )
Net increase/(decrease) in cash and cash equivalents:     930,871       (1,395,946 )     (465,075 )
Cash and cash equivalents at end of year of continuing operations*     1,659,930       (1,395,946 )     263,984  

 

* The previously reported amount included a $19,040 reclassification for the presentation of the disposal of Yunjia as a discontinued operation, which does not represent a correction of an error.