Big Tree Cloud Holdings Limited (NASDAQ: DSY; DSYWW) operates as a Cayman Islands-incorporated holding company focused on the development, production, and sales of personal care products and other consumer goods, primarily targeting modern, health-conscious consumers in China through brands including BIGTREE CLOUD and YALUOTA; core offerings encompass sanitary napkins, panty liners, and sanitary pants alongside OEM/ODM services for feminine hygiene and related categories. Founded in 2020 with headquarters in Shenzhen, Guangdong Province, China, and global operations centered in Hong Kong via its main operating entity Hong Kong Naftong International Holdings Limited, the company maintains a China-based domestic structure through Guangdong Province Big Tree Cloud Investment Holding Group Co., Ltd. and pursues strategic investments in industry consolidation, supply chain optimization, technological innovation in new materials, and globalization via mergers, acquisitions, and partnerships across the United States, Europe, and Africa. Recent developments include a $5.0 million registered direct offering closed in September 2025 involving 8,064,516 ordinary shares sold at $0.62 each to an institutional investor for general corporate purposes and working capital; adoption of the 2024 Equity Incentive Plan on October 31, 2024, enabling grants of share options, restricted shares, and units up to 20% of outstanding ordinary shares; issuance of 9,892,382 restricted shares under this plan to distributors and employees; a strategic capital increase completed on May 6, 2025, with participation from Shenzhen Wenguo; regaining Nasdaq compliance with minimum market value of publicly held shares in July and September 2025 following prior notices; and a June 2024 Nasdaq Global Market listing via reverse merger with Plutonian Acquisition Corp.