Looking at the filing, this is a Form 20-F annual report for Big Tree Cloud Holdings Limited for the fiscal year ended June 30, 2026. The cover page shows the ticker DSY on The Nasdaq Stock Market LLC. Let me check the substantive content - the filing contains significant disclosure content well beyond 150 words covering the company's structure, share counts, filing status, and introductory definitions. The filing reflects a correction of an error to previously issued financial statements (checked box on cover). Key facts from the filing: - 1,251,873 Class A ordinary shares outstanding as of June 30, 2026 - 3,500,000 Class B ordinary shares outstanding as of June 30, 2026 - Class A carries 1 vote; Class B carries 25 votes and is convertible into Class A - Emerging growth company, non-accelerated filer - Prepared under U.S. GAAP - Financial statements reflect correction of an error to previously issued financial statements - Guangdong Dashuyun is a 95.92%-owned subsidiary - Business Combination closed June 6, 2024 - Filed on NASDAQ:DSY

Big Tree Cloud Holdings Limited filed its annual report on Form 20-F with the U.S. Securities and Exchange Commission on October 26, 2026, covering the fiscal year ended June 30, 2026, and disclosing a correction of an error to previously issued financial statements.

Key Highlights

  • Error correction disclosed: The filing indicates that the financial statements included in the report reflect the correction of an error to previously issued financial statements, as marked on the cover page.
  • Share count as of June 30, 2026: 1,251,873 Class A ordinary shares (par value US$0.002 per share) and 3,500,000 Class B ordinary shares (par value US$0.002 per share) were issued and outstanding.
  • Dual-class voting structure: Class A ordinary shares carry one (1) vote each; Class B ordinary shares carry twenty-five (25) votes each and are convertible into Class A shares at the option of the holder.
  • Key subsidiary: Guangdong Dashuyun Investment Holding Group Co., Ltd. is described as a 95.92%-owned subsidiary of the company.
  • Emerging growth company: The registrant is classified as a non-accelerated filer and an emerging growth company under applicable SEC definitions.
  • Financial statements prepared under U.S. GAAP: The registrant indicated its financial statements follow accounting principles generally accepted in the United States of America.
  • Business Combination closing date: The company disclosed that its Business Combination closed on June 6, 2024.

Big Tree Cloud Holdings Annual Disclosure: Error Correction and Capital Structure Details

Big Tree Cloud Holdings Limited (NASDAQ:DSY), incorporated in the Cayman Islands and headquartered in Nanshan District, Shenzhen, China, filed its annual report for the fiscal year ended June 30, 2026, according to the filing. The report is signed by Chief Executive Officer Wenquan Zhu and was submitted under the annual report provisions of Section 13 or 15(d) of the Securities Exchange Act of 1934.

A notable disclosure on the cover page indicates that the financial statements included in the filing reflect the correction of an error to previously issued financial statements. The filing does not indicate that this error correction required a recovery analysis of incentive-based compensation received by executive officers during the relevant recovery period pursuant to Rule 240.10D-1(b). As of June 30, 2026, the company reported 1,251,873 Class A ordinary shares and 3,500,000 Class B ordinary shares issued and outstanding, both at a par value of US$0.002 per share. The filing notes that each Class B share carries twenty-five (25) votes and may be converted into one (1) Class A share at the holder's option, while each Class A share carries one (1) vote.

The filing also identifies Guangdong Dashuyun Investment Holding Group Co., Ltd., a PRC-incorporated limited liability company, as a 95.92%-owned subsidiary of the company. The registrant confirmed it has filed all required reports during the preceding 12 months and has submitted all required Interactive Data Files electronically. The company's Business Combination, carried out under a Merger Agreement dated October 9, 2023, closed on June 6, 2024, according to the filing. Warrants to purchase Class A ordinary shares are also listed on Nasdaq under the symbol DSYWW.

What Was Disclosed

Big Tree Cloud Holdings Limited filed its fiscal year 2026 annual report, disclosing a correction of an error in previously issued financial statements, a dual-class share structure with 1,251,873 Class A and 3,500,000 Class B shares outstanding, and a 95.92% ownership stake in its primary PRC subsidiary.