Big Tree Cloud Holdings Limited is an exempted company incorporated under the laws of the Cayman Islands that conducts its business primarily through subsidiaries in the People's Republic of China. The company develops produces distributes and sells personal care products and other consumer goods under a consumer to manufacturer merchant model. Its core focus is on sterilized feminine pads menstrual pants and related hygiene items. The company also offers body and oral care products accessories and has previously distributed dietary supplements.

Revenue is generated mainly from the sale of feminine hygiene products such as sterilized feminine pads and menstrual pants which accounted for the largest share of total sales in recent fiscal years. Additional revenue comes from the sale of body and oral care products accessories and formerly from the distribution of dietary supplements. The company relies on third party manufacturers to produce goods according to its specifications and sells through a mix of online electronic commerce platforms offline retail stores and distributor networks.

The personal care market in China is highly competitive with many multinational domestic and niche brands vying for share. Big Tree Cloud Holdings Limited competes on perceived value that includes product quality efficacy consumer experience promotional activities marketing campaigns new product introductions package design e commerce initiatives direct sales and supply chain management. Competitive advantages stem from its use of ethylene oxide sterilization proprietary anti leakage designs and absorbent core structures as well as its consumer to manufacturer merchant model that enables rapid product iteration and brand building.

The company serves individual consumers who purchase through retail chains supermarkets and electronic commerce platforms as well as corporate consumers who buy in bulk through distributor networks. Approximately fifteen percent of its customers are located in tier one cities with the remainder spread across tier two tier three cities and suburban areas. Big Tree Cloud Holdings Limited works with over two hundred large retail stores and supermarkets and maintains a distributor network comprising corporate and individual distributors.