| Schedule of Basic and Diluted Net (Loss)/Earnings Per Share |
The following table sets forth the basic and diluted net (loss)/earnings per share computation and provides a reconciliation of the numerator and denominator for the years presented: | | | For the years ended June 30, | | | | | 2026 | | | 2025 | | | 2024 | | | Numerator: | | | | | | | | | | | Net income from discontinued operations attributable to Big Tree Cloud International Group Limited | | | 9,795 | | | | (3,463 | ) | | | - | | | Numerator for basic and diluted net profit per share calculation | | | 9,795 | | | | (3,463 | ) | | | - | | | | | | | | | | | | | | | | | Denominator: | | | | | | | | | | | | | | Weighted average number of ordinary shares - basic and diluted* | | | 4,649,161 | | | | 4,065,426 | | | | 2,599,021 | | | Denominator for basic and diluted net profit per share calculation* | | | 4,649,161 | | | | 4,065,426 | | | | 2,599,021 | | | | | | | | | | | | | | | | | Net income from discontinued operations per ordinary share* | | | | | | | | | | | | | | – Basic and diluted | | | 0.0021 | | | | (0.0009 | ) | | | - | | | | | | | | | | | | | | | | | Numerator: | | | | | | | | | | | | | | Net (loss)/income from continuing operations attributable to Big Tree Cloud International Group Limited | | | (3,564,260 | ) | | | (32,526,658 | ) | | | 640,485 | | | Numerator for basic and diluted net (loss)/ income from continuing operations per share calculation | | | (3,564,260 | ) | | | (32,526,658 | ) | | | 640,485 | | | | | | | | | | | | | | | | | Denominator: | | | | | | | | | | | | | | Weighted average number of ordinary shares - basic and diluted* | | | 4,649,161 | | | | 4,065,426 | | | | 2,599,021 | | | Denominator for basic and diluted net profit per share calculation* | | | 4,649,161 | | | | 4,065,426 | | | | 2,599,021 | | | | | | | | | | | | | | | | | Net (loss)/income from continuing operations per ordinary share* | | | | | | | | | | | | | | – Basic and diluted | | | (0.7666 | ) | | | (8.0008 | ) | | | 0.2464 | | | * | 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). |
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