Description of Big Tree Cloud Holdings Limited's Business Segments

The Group operates as a single operating segment. Operating segments are defined as components of an entity for which separate financial information is available and regularly reviewed by the Chief Operating Decision Maker (CODM) to allocate resources and assess performance. The Group's CODM is the Chief Executive Officer. Financial information is reviewed on a consolidated basis for operating decisions, resource allocation, and performance evaluation. The Group uses consolidated net income (loss) as the measure of segment profitability. The CODM monitors budget versus actual results and determines resource allocation based on consolidated net income (loss) reported in the consolidated statements of operations and comprehensive (loss) income. The Group's long-lived assets are primarily located in the People's Republic of China, and no geographical segments are presented for the years ended June 30, 2025, 2024, and 2023.

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Annual Report on Big Tree Cloud Holdings Limited Divisions, Sales by Country

Twelve months ended 2024
DSY s Annual Revenue by Geography and Business Segments	Sales (in millions $)	% (of total Sales)
Total	7.32	100 %

Twelve months ended 2024
DSY s Annual Income by Country and Business Segments	Income (in millions $)	% (Profit Margin)
Total	0.64	8.75 %

Twelve months ended 2024
Annual Revenue and Income Growth by Country and Business Segments	% Y/Y Sales Growth	% Y/Y Income Growth

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