NASDAQ : AUC
ATIF Holdings Limited — Financial statements
Financials · Investment - Banking & Investment Services · United States
Last price 6.69 USD (Nov 2, 2026, 9:54 AM EST) · Market cap 148.04M
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Financial statements
ATIF Holdings Limited (AUC) reported revenue of 2.60M USD (TTM). Five years of income statement, balance sheet, cash flow and ratios below.
Income statement
Fiscal year August - July; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Revenue | 2.60M | 1.20M | 620.00K | 2.45M | 1.67M | 936.93K |
| Cost of Revenue | 1.04M | 660.00K | ||||
| Gross Profit | 1.56M | 1.20M | 620.00K | 2.45M | 1.01M | 936.93K |
| Selling, General & Admin | 1.80M | 2.04M | 2.60M | 2.45M | 3.22M | 3.36M |
| Operating Expenses | 1.80M | 2.04M | 2.58M | 3.21M | 3.22M | 3.36M |
| Operating Income | -236.69K | -842.35K | -1.96M | -760.86K | -2.21M | -2.42M |
| Interest & Investment Income | 131.42K | 60.92K | 26.00 | 1.87K | 354.83K | 313.00 |
| Other Non Operating Income (Expenses) | 53.77K | -193.28K | -846.87K | -2.29M | -123.30K | -84.19K |
| EBT Excluding Unusual Items | -51.51K | -974.71K | -2.81M | -3.05M | -1.98M | -2.51M |
| Gain (Loss) on Sale of Investments | -2.50M | -3.56M | -381.37K | 192.10K | -2.43M | -258.74K |
| Gain (Loss) on Sale of Assets | -53.77K | -53.77K | 6.34K | 1.04M | 390.18K | |
| Other Unusual Items | -13.00K | |||||
| Pretax Income | -2.61M | -4.60M | -3.19M | -2.85M | -3.37M | -2.37M |
| Income Tax Expense | 3.30K | 31.20K | ||||
| Earnings From Continuing Operations | -2.61M | -4.60M | -3.19M | -2.88M | -3.37M | -2.37M |
| Earnings From Discontinued Operations | -6.63M | |||||
| Net Income to Company | -2.61M | -4.60M | -3.19M | -2.88M | -3.37M | -9.00M |
| Minority Interest in Earnings | 460.70K | 436.47K | ||||
| Net Income | -2.61M | -4.60M | -3.19M | -2.88M | -2.91M | -8.56M |
| Net Income to Common | -2.61M | -4.60M | -3.19M | -2.88M | -2.91M | -8.56M |
| Shares Outstanding (Basic) | 3.98M | 825.52K | 569.30K | 534.86K | 528.39K | 526.83K |
| Shares Outstanding (Diluted) | 3.98M | 825.52K | 569.30K | 534.86K | 528.39K | 526.83K |
| EPS (Basic) | -0.65 | -5.57 | -5.61 | -5.39 | -5.51 | -16.26 |
| EPS (Diluted) | -0.65 | -5.57 | -5.61 | -5.39 | -5.51 | -16.26 |
| Free Cash Flow | -38.05M | -2.46M | -125.57K | -2.34M | -248.89K | -2.75M |
| Free Cash Flow Per Share | -9.55 | -2.98 | -0.22 | -4.37 | -0.47 | -5.23 |
| Gross Margin | 60.00% | 100.00% | 100.00% | 100.00% | 60.41% | 100.00% |
| Operating Margin | -9.10% | -70.20% | -316.13% | -31.06% | -132.76% | -258.49% |
| Profit Margin | -100.30% | -383.17% | -514.76% | -117.64% | -174.56% | -914.02% |
| Free Cash Flow Margin | -1,463.34% | -204.78% | -20.25% | -95.32% | -14.93% | -294.04% |
| EBITDA | -233.55K | -836.07K | -1.85M | -622.06K | -2.05M | -2.21M |
| EBITDA Margin | -8.98% | -69.67% | -298.06% | -25.39% | -123.25% | -236.19% |
| D&A For EBITDA | 3.14K | 6.28K | 112.01K | 138.81K | 158.60K | 208.96K |
| EBIT | -236.69K | -842.35K | -1.96M | -760.86K | -2.21M | -2.42M |
| EBIT Margin | -9.10% | -70.20% | -31.06% | -132.76% | -258.49% | |
| Revenue as Reported | 1.20M | 1.20M | 620.00K | 2.45M | 1.67M | 936.93K |
Balance sheet
Fiscal year August - July; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Cash & Equivalents | 1.49M | 8.95M | 1.25M | 606.02K | 1.75M | 5.60M |
| Trading Asset Securities | 31.90K | 116.56K | 424.15K | 130.65K | 33.35K | 1.03M |
| Cash & Short-Term Investments | 1.52M | 9.07M | 1.67M | 736.67K | 1.78M | 6.62M |
| Accounts Receivable | 2.35M | 750.00K | 200.00K | 1.25M | 762.00K | |
| Receivables | 2.35M | 750.00K | 200.00K | 1.29M | 3.42M | 2.30M |
| Prepaid Expenses | 600.00K | 600.00K | 120.00K | 408.00K | 678.15K | |
| Other Current Assets | 35.94M | 22.09K | 905.22K | 107.57K | 792.21K | 244.88K |
| Total Current Assets | 40.41M | 10.44M | 2.90M | 2.54M | 5.99M | 9.85M |
| Property, Plant & Equipment | 113.84K | 1.15M | 1.66M | 1.32M | ||
| Long-Term Investments | 335.00K | |||||
| Other Intangible Assets | 73.33K | 153.33K | 233.33K | |||
| Total Assets | 40.41M | 10.44M | 3.01M | 3.77M | 8.14M | 11.40M |
| Accounts Payable | 2.28M | 482.00 | ||||
| Accrued Expenses | 1.35M | 169.59K | 212.95K | 218.94K | ||
| Short-Term Debt | 729.97K | |||||
| Current Portion of Leases | 11.38K | 415.41K | 433.06K | 382.30K | ||
| Current Income Taxes Payable | 19.98K | 19.98K | 19.98K | 31.20K | 39.25K | |
| Current Unearned Revenue | 70.00K | 90.78K | 370.95K | |||
| Other Current Liabilities | 336.94K | 586.37K | 957.06K | 80.19K | 314.69K | |
| Total Current Liabilities | 1.71M | 775.94K | 988.42K | 1.54M | 2.80M | 1.33M |
| Long-Term Leases | 20.42K | 689.50K | 985.25K | 387.31K | ||
| Other Long-Term Liabilities | 250.00K | |||||
| Total Liabilities | 1.71M | 775.94K | 1.26M | 2.23M | 3.78M | 1.71M |
| Common Stock | 32.64K | 23.64K | 11.92K | 9.63K | 9.63K | 9.16K |
| Additional Paid-In Capital | 74.41M | 45.10M | 32.60M | 29.20M | 29.50M | 31.43M |
| Retained Earnings | -35.74M | -35.46M | -30.86M | -27.67M | -24.78M | -21.70M |
| Comprehensive Income & Other | -175.22K | |||||
| Total Common Equity | 38.70M | 9.66M | 1.75M | 1.54M | 4.72M | 9.56M |
| Minority Interest | -369.05K | 120.81K | ||||
| Shareholders' Equity | 38.70M | 9.66M | 1.75M | 1.54M | 4.35M | 9.68M |
| Total Liabilities & Equity | 40.41M | 10.44M | 3.01M | 3.77M | 8.14M | 11.40M |
| Total Debt | 31.79K | 1.83M | 1.42M | 769.61K | ||
| Net Cash (Debt) | 1.52M | 9.07M | 1.64M | -1.10M | 365.17K | 5.85M |
| Net Cash Per Share | 0.38 | 10.98 | 2.88 | -2.05 | 0.69 | 11.11 |
| Filing Date Shares Outstanding | 10.31M | 1.31M | 662.08K | 534.86K | 534.86K | 508.97K |
| Total Common Shares Outstanding | 10.31M | 1.31M | 662.08K | 534.86K | 534.86K | 508.97K |
| Working Capital | 38.70M | 9.66M | 1.91M | 1.00M | 3.19M | 8.52M |
| Book Value Per Share | 3.75 | 7.36 | 2.65 | 2.88 | 8.83 | 18.79 |
| Tangible Book Value | 38.70M | 9.66M | 1.75M | 1.47M | 4.57M | 9.33M |
| Tangible Book Value Per Share | 3.75 | 7.36 | 2.65 | 2.74 | 8.54 | 18.33 |
| Machinery | 209.29K | 204.20K | 350.90K | 761.66K |
Cash flow statement
Fiscal year August - July; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Net Income | -2.61M | -4.60M | -3.19M | -2.88M | -2.91M | -8.56M |
| Depreciation & Amortization | 15.28K | 385.38K | 572.94K | 583.00K | 722.04K | |
| Loss (Gain) From Sale of Assets | 53.77K | 118.75K | 39.31K | |||
| Loss (Gain) From Sale of Investments | 2.50M | 3.56M | 381.37K | -192.10K | 2.43M | 258.74K |
| Provision & Write-off of Bad Debts | -19.10K | 762.00K | ||||
| Other Operating Activities | 13.00K | 7.69K | 2.65M | -460.70K | 6.19M | |
| Change in Accounts Receivable | -2.35M | -550.00K | 1.05M | -1.25M | -762.00K | |
| Change in Accounts Payable | 1.64M | 1.87M | ||||
| Change in Unearned Revenue | -70.00K | -20.79K | -244.68K | -178.88K | ||
| Change in Income Taxes | -11.21K | 31.20K | -55.81K | -643.79K | ||
| Change in Other Net Operating Assets | -37.23M | -947.96K | 1.35M | -2.13M | -637.89K | -331.19K |
| Operating Cash Flow | -38.05M | -2.46M | -120.48K | -2.33M | -146.94K | -2.65M |
| Capital Expenditures | -5.09K | -1.44K | -101.95K | -106.50K | ||
| Sale of Property, Plant & Equipment | 72.00K | 283.36K | ||||
| Investment in Securities | 220.90K | 362.07K | -674.87K | 429.80K | -1.77M | -367.57K |
| Other Investing Activities | 600.00K | 900.00K | -900.00K | -40.54K | 1.34M | |
| Investing Cash Flow | 820.90K | 1.26M | -1.58M | 459.82K | -1.59M | 861.92K |
| Short-Term Debt Issued | 729.97K | |||||
| Total Debt Issued | 729.97K | |||||
| Net Debt Issued (Repaid) | 729.97K | |||||
| Issuance of Common Stock | 31.99M | 7.45M | 2.34M | 1.07M | 6.09M | |
| Other Financing Activities | 1.45M | 1.45M | -3.03M | 744.04K | ||
| Financing Cash Flow | 33.44M | 8.90M | 2.34M | 729.97K | -1.96M | 6.83M |
| Foreign Exchange Rate Adjustments | -147.18K | 138.61K | ||||
| Net Cash Flow | -3.78M | 7.70M | 643.35K | -1.14M | -3.85M | 5.19M |
| Free Cash Flow | -38.05M | -2.46M | -125.57K | -2.34M | -248.89K | -2.75M |
| Free Cash Flow Margin | -1,463.34% | -204.78% | -20.25% | -95.32% | -14.93% | -294.04% |
| Free Cash Flow Per Share | -9.55 | -2.98 | -0.22 | -4.37 | -0.47 | -5.23 |
| Levered Free Cash Flow | -37.49M | -859.15K | 318.87K | 527.13K | -466.65K | -6.62M |
| Unlevered Free Cash Flow | -37.49M | -859.15K | 318.87K | 527.13K | -466.65K | -6.62M |
| Cash Income Tax Paid | 6.68K | 6.68K | 14.52K | |||
| Change in Working Capital | -37.94M | -1.50M | 2.32M | -3.37M | 169.73K | -1.15M |
Ratios
Fiscal year August - July; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Market Capitalization | 153.57M | 8.30M | 9.27M | 14.92M | 18.24M | 35.17M |
| Enterprise Value | 152.05M | 481.68K | 7.01M | 15.40M | 12.54M | 30.07M |
| Last Close Price | 7.06 | 6.32 | 14.01 | 27.90 | 34.11 | 69.10 |
| PS Ratio | 60.09 | 6.92 | 14.96 | 6.09 | 10.94 | 37.54 |
| PB Ratio | 1.88 | 0.86 | 5.29 | 9.69 | 4.19 | 3.63 |
| P/TBV Ratio | 4.04 | 0.86 | 5.29 | 10.18 | 3.99 | 3.77 |
| EV/Sales Ratio | 59.50 | 0.40 | 11.30 | 6.29 | 7.52 | 32.10 |
| Debt / Equity Ratio | 0.02 | 1.19 | 0.33 | 0.08 | ||
| Net Debt / Equity Ratio | -0.04 | -0.94 | -0.94 | 0.71 | -0.08 | -0.60 |
| Net Debt / EBITDA Ratio | 6.50 | 10.85 | 0.89 | -1.76 | 0.18 | 2.65 |
| Net Debt / FCF Ratio | 0.04 | 3.69 | 13.07 | -0.47 | 1.47 | 2.12 |
| Asset Turnover | 0.11 | 0.18 | 0.18 | 0.41 | 0.17 | 0.03 |
| Quick Ratio | 2.27 | 12.65 | 1.90 | 1.29 | 0.91 | 4.99 |
| Current Ratio | 23.67 | 13.45 | 2.93 | 1.65 | 2.14 | 7.42 |
| Return on Equity (ROE) | -11.20% | -80.55% | -193.83% | -97.84% | -48.03% | -10.72% |
| Return on Assets (ROA) | -0.60% | -7.83% | -36.13% | -7.99% | -14.16% | -5.29% |
| Return on Invested Capital (ROIC) | -0.64% | -237.90% | -142.57% | -22.97% | -56.64% | -12.83% |
| Return on Capital Employed (ROCE) | -0.60% | -8.70% | -96.80% | -34.10% | -41.50% | -24.00% |
| Earnings Yield | -9.44% | -55.41% | -34.41% | -19.31% | -15.95% | -24.35% |
| FCF Yield | -24.35% | -29.62% | -1.35% | -15.65% | -1.36% | -7.83% |
| Buyback Yield / Dilution | -522.87% | -45.01% | -6.44% | -1.22% | -0.30% | -19.16% |