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ATIF (AUC) Financials

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$6.51 +1.27 (+24.24%)
As of 11/12/2026 04:00 PM Eastern
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Annual Income Statements for ATIF

Annual Income Statements for ATIF

This table shows ATIF's income and expenses over time, based on annual financial data. All values are USD millions unless otherwise specified.

Metric 2017 2018 2019 2020 2021 2022 2023 2024 2025
Period end date 7/31/2017 7/31/2018 7/31/2019 7/31/2020 7/31/2021 7/31/2022 7/31/2023 7/31/2024 7/31/2025
Net Income / (Loss) Attributable to Common Shareholders		 0.64 1.95 0.43 -15 -8.56 -2.91 -2.88 -3.19 -4.60
Consolidated Net Income / (Loss)		 0.64 1.95 0.43 -17 -9.00 -3.37 -2.88 -3.19 -4.60
Net Income / (Loss) Continuing Operations		 0.64 1.95 0.43 -6.28 -2.37 -3.37 -2.88 -3.19 -4.60
Total Pre-Tax Income 		0.86 2.66 0.71 -6.28 -2.37 -3.37 -2.85 -3.19 -4.60
Total Operating Income		 0.93 2.73 0.67 -6.40 -2.42 -2.21 -0.76 -1.96 -0.84
Total Gross Profit		 3.64 5.31 3.01 -0.35 0.94 1.01 2.45 0.62 1.20
Total Revenue		 3.64 5.31 3.08 0.65 0.94 1.67 2.45 0.62 1.20
Operating Revenue		 3.64 5.31 3.08 0.65 0.94 1.67 2.45 0.62 1.20
Total Cost of Revenue		 0.00 0.00 0.07 1.00 0.00 0.66 0.00 0.00 0.00
Total Operating Expenses		 2.71 2.58 2.34 6.05 3.36 3.22 3.21 2.58 2.04
Selling, General & Admin Expense		 2.71 2.58 2.34 5.54 3.36 3.22 2.45 2.60 2.04
Other Operating Expenses / (Income)		 - - - - - 0.00 0.76 -0.02 0.00
Total Other Income / (Expense), net		 -0.07 -0.06 0.03 0.12 -0.34 -1.16 -2.09 -1.23 -3.76
Interest & Investment Income		 0.00 0.02 0.00 0.20 -0.26 -2.08 0.19 -0.38 -3.50
Other Income / (Expense), net		 -0.07 -0.08 0.03 -0.08 -0.08 0.92 -2.28 -0.85 -0.26
Income Tax Expense		 0.22 0.72 0.28 0.00 0.00 0.00 0.03 0.00 0.00
Basic Earnings per Share		 $0.02 $0.06 $0.06 ($1.87) ($0.90) ($0.31) ($5.39) ($5.61) ($5.57)
Weighted Average Basic Shares Outstanding		 35M 35M 7.10M 7.96M 9.48M 9.51M 534.86K 569.30K 825.52K
Diluted Earnings per Share		 $0.02 $0.06 $0.06 ($1.87) - - ($5.39) ($5.61) ($5.57)
Weighted Average Diluted Shares Outstanding		 35M 35M 7.10M 7.96M 9.48M 9.63M 534.86K 569.30K 825.52K
Weighted Average Basic & Diluted Shares Outstanding		 35M 35M 7.10M 7.96M 9.48M 9.63M - - 23.64M

Quarterly Income Statements for ATIF

This table shows ATIF's income and expenses over time, based on quarterly financial data. All values are USD millions unless otherwise specified.

Metric Q4 2023 Q1 2024 Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025 Q3 2025 Q4 2025
Period end date 7/31/2023 10/31/2023 1/31/2024 4/30/2024 7/31/2024 10/31/2024 1/31/2025 4/30/2025 7/31/2025
Net Income / (Loss) Attributable to Common Shareholders		 -3.24 -0.63 -0.41 -0.81 -1.35 -0.37 -1.90 -1.59 -0.74
Consolidated Net Income / (Loss)		 -3.24 -0.63 -0.41 -0.81 -1.35 -0.37 -1.90 -1.59 -0.74
Net Income / (Loss) Continuing Operations		 -3.24 -0.63 -0.41 -0.81 -1.35 -0.37 -1.90 -1.59 -0.74
Total Pre-Tax Income 		-3.79 -0.63 -0.41 -0.81 -1.35 -0.37 -1.90 -1.59 -0.74
Total Operating Income		 -1.22 -0.66 -0.55 -0.52 -0.23 -0.52 -0.35 -0.19 0.22
Total Gross Profit		 0.15 0.13 0.03 0.20 0.27 0.00 0.20 0.25 0.75
Total Revenue		 0.15 0.13 0.03 0.20 0.27 0.00 0.20 0.25 0.75
Total Operating Expenses		 1.37 0.78 0.57 0.72 0.50 0.52 0.55 0.44 0.53
Selling, General & Admin Expense		 0.61 0.78 0.57 0.72 0.52 0.52 0.55 0.44 0.53
Total Other Income / (Expense), net		 -2.56 0.03 0.14 -0.29 -1.11 0.15 -1.55 -1.40 -0.96
Interest & Investment Income		 0.03 -0.11 0.08 -0.31 -0.04 0.15 -1.29 -1.40 -0.96
Basic Earnings per Share		 ($6.07) ($0.06) ($0.04) ($0.08) ($2.37) ($0.03) ($0.16) ($0.09) ($0.89)
Weighted Average Basic Shares Outstanding		 534.86K 9.63M 9.63M 9.80M 569.30K 11.92M 12.15M 17.25M 825.52K
Diluted Earnings per Share		 ($6.07) ($0.06) ($0.04) ($0.08) ($2.37) ($0.03) ($0.16) ($0.09) ($0.89)
Weighted Average Diluted Shares Outstanding		 534.86K 9.63M 9.63M 9.80M 569.30K 11.92M 12.15M 17.25M 825.52K
Basic & Diluted Earnings per Share		 ($6.07) - - - ($2.37) - - - ($0.89)
Weighted Average Basic & Diluted Shares Outstanding		 0.00 9.63M 9.63M 11.92M 0.00 - 17.32M 17.32M 23.64M

Annual Cash Flow Statements for ATIF

This table details how cash moves in and out of ATIF's business through operations, investing, and financing, using annual figures. All values are USD millions unless otherwise specified.

Metric 2017 2018 2019 2020 2021 2022 2023 2024 2025
Period end date 7/31/2017 7/31/2018 7/31/2019 7/31/2020 7/31/2021 7/31/2022 7/31/2023 7/31/2024 7/31/2025
Net Change in Cash & Equivalents		 0.13 -0.07 6.39 -17 5.19 -3.70 -1.14 0.64 7.70
Net Cash From Operating Activities		 0.15 2.04 -3.02 -5.89 -2.67 -0.15 -2.33 -0.12 -2.46
Net Cash From Continuing Operating Activities		 0.15 2.04 -3.02 -5.23 -2.55 -0.15 -2.33 -0.12 -2.46
Net Income / (Loss) Continuing Operations		 0.64 1.95 0.43 -6.28 -11 -3.37 -2.88 -3.19 -4.60
Consolidated Net Income / (Loss)		 0.64 1.95 0.43 -17 -11 -3.37 -2.88 -3.19 -4.60
Depreciation Expense		 0.01 0.02 0.05 0.12 0.21 0.16 0.14 0.11 0.01
Amortization Expense		 - 0.00 0.00 - 0.51 0.42 0.43 0.27 0.01
Non-Cash Adjustments To Reconcile Net Income		 0.00 0.00 0.07 0.81 -0.25 2.12 3.34 0.37 3.62
Changes in Operating Assets and Liabilities, net		 -0.50 0.07 -3.56 -0.40 -0.65 0.52 -3.37 2.32 -1.50
Net Cash From Investing Activities		 -0.02 -2.90 0.74 -0.18 0.86 -1.59 0.46 -1.58 1.26
Net Cash From Continuing Investing Activities		 -0.02 -2.90 0.74 -1.59 0.74 -1.59 0.46 -1.58 1.26
Purchase of Property, Plant & Equipment		 -0.01 -0.03 -0.27 -0.87 -0.11 -0.10 -0.00 -0.01 0.00
Purchase of Investments		 - 0.00 0.00 -0.72 0.00 -1.77 0.39 -1.57 1.26
Sale of Property, Plant & Equipment		 - - - - 0.00 0.28 0.07 0.00 0.00
Net Cash From Financing Activities		 0.00 0.76 8.74 0.14 6.84 -1.96 0.73 2.34 8.90
Net Cash From Continuing Financing Activities		 0.00 0.76 8.74 0.88 6.84 -1.96 0.73 2.34 8.90
Issuance of Debt		 - 0.00 0.00 0.88 0.00 - 0.73 0.00 0.00
Issuance of Common Equity		 0.00 0.76 8.77 0.00 6.84 - 0.00 2.34 8.90
Cash Interest Paid		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cash Income Taxes Paid		 0.03 0.14 0.49 0.00 0.00 0.00 0.00 0.01 0.01

Quarterly Cash Flow Statements for ATIF

This table details how cash moves in and out of ATIF's business through operations, investing, and financing, using quarterly figures. All values are USD millions unless otherwise specified.

Metric Q4 2023 Q1 2024 Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025 Q3 2025 Q4 2025
Period end date 7/31/2023 10/31/2023 1/31/2024 4/30/2024 7/31/2024 10/31/2024 1/31/2025 4/30/2025 7/31/2025
Net Change in Cash & Equivalents		 0.14 -0.24 -0.22 1.98 -0.87 -0.79 4.81 1.41 2.27
Net Cash From Operating Activities		 -0.97 0.20 -0.21 -0.07 -0.04 -0.80 -0.40 -0.94 -0.32
Net Cash From Continuing Operating Activities		 -0.97 0.20 -0.21 -0.07 -0.04 -0.80 -0.40 -0.94 -0.32
Net Income / (Loss) Continuing Operations		 -3.24 -0.63 -0.41 -0.81 -1.35 -0.37 -1.90 -1.59 -0.74
Consolidated Net Income / (Loss)		 -3.24 -0.63 -0.41 -0.81 -1.35 -0.37 -1.90 -1.59 -0.74
Non-Cash Adjustments To Reconcile Net Income		 3.38 0.14 -0.10 0.31 0.02 -0.15 1.35 1.40 1.02
Changes in Operating Assets and Liabilities, net		 -1.24 0.54 0.15 0.36 1.26 -0.30 0.15 -0.75 -0.60
Net Cash From Investing Activities		 0.38 -0.44 -0.01 -0.30 -0.83 0.01 0.43 0.22 0.60
Net Cash From Continuing Investing Activities		 0.38 -0.44 -0.01 -0.30 -0.83 0.01 0.43 0.22 0.60
Purchase of Investments		 0.64 -0.46 0.44 -0.30 -0.81 0.00 - - 1.26
Net Cash From Financing Activities		 0.73 0.00 - 2.34 - 0.00 4.77 2.13 1.99
Net Cash From Continuing Financing Activities		 0.73 0.00 - 2.34 - 0.00 4.77 2.13 1.99
Issuance of Common Equity		 - - - - - - - 2.13 1.99
Cash Income Taxes Paid		 - 0.00 0.01 0.01 - 0.00 - - 0.01

Annual Balance Sheets for ATIF

This table presents ATIF's assets and liabilities at the end of each period, using annual balance sheet data. All values are USD millions unless otherwise specified.

Metric 2018 2019 2020 2021 2022 2023 2024 2025
Period end date 7/31/2018 7/31/2019 7/31/2020 7/31/2021 7/31/2022 7/31/2023 7/31/2024 7/31/2025
Total Assets		 3.75 12 46 11 8.14 3.77 3.01 10
Total Current Assets		 3.70 11 5.24 9.85 5.99 2.54 2.90 10
Cash & Equivalents		 0.07 6.46 0.41 5.60 1.75 0.61 1.25 8.95
Short-Term Investments		 - 0.00 0.92 1.03 - 0.13 0.42 0.12
Accounts Receivable		 0.15 1.47 0.00 0.00 0.76 1.29 1.10 0.75
Prepaid Expenses		 0.72 2.50 0.70 0.69 0.65 0.43 0.12 0.62
Other Current Assets		 - 0.16 - 2.30 2.80 0.09 0.00 0.00
Plant, Property, & Equipment, net		 0.05 0.05 0.61 0.57 0.27 0.09 0.06 0.00
Total Noncurrent Assets		 0.00 1.71 42 1.21 1.87 1.13 0.05 0.00
Other Noncurrent Operating Assets		 0.00 1.28 2.28 0.98 1.38 1.06 0.05 0.00
Total Liabilities & Shareholders' Equity		 3.75 12 46 11 8.14 3.77 3.01 10
Total Liabilities		 1.73 1.14 11 1.71 3.78 2.23 1.26 0.78
Total Current Liabilities		 1.73 1.14 7.78 1.33 2.80 1.54 0.99 0.78
Short-Term Debt		 - 0.00 - - - - 0.00 0.25
Accounts Payable		 0.03 0.00 0.00 0.00 2.28 0.29 0.96 0.51
Current Deferred & Payable Income Tax Liabilities		 0.86 0.67 0.66 0.06 0.00 0.03 0.02 0.02
Other Current Liabilities		 - 0.00 6.17 0.38 0.43 1.15 0.01 0.00
Total Noncurrent Liabilities		 0.00 0.00 3.38 0.39 0.99 0.69 0.27 0.00
Long-Term Debt		 - - - - - 0.00 0.25 0.00
Capital Lease Obligations		 - - 0.20 - - 0.69 - 0.00
Total Equity & Noncontrolling Interests		 2.01 11 35 9.68 4.35 1.54 1.75 9.66
Total Preferred & Common Equity		 2.01 11 17 9.56 4.72 1.54 1.75 9.66
Total Common Equity		 2.01 11 17 9.56 4.72 1.54 1.75 9.66
Common Stock		 0.76 9.53 31 31 30 29 33 45
Retained Earnings		 1.04 1.39 -13 -22 -25 -28 -31 -35

Quarterly Balance Sheets for ATIF

This table presents ATIF's assets and liabilities at the end of each period, using quarterly balance sheet data. All values are USD millions unless otherwise specified.

Metric Q1 2024 Q2 2024 Q3 2024 Q1 2025 Q2 2025 Q3 2025
Period end date 10/31/2023 1/31/2024 4/30/2024 10/31/2024 1/31/2025 4/30/2025
Total Assets		 3.04 2.49 3.33 5.88 8.64 8.69
Total Current Assets		 1.95 1.62 3.19 5.79 8.64 8.69
Cash & Equivalents		 0.36 0.14 2.12 0.46 5.27 6.68
Short-Term Investments		 0.46 0.55 0.24 4.17 2.76 1.13
Accounts Receivable		 0.67 0.52 0.52 0.20 0.60 0.25
Prepaid Expenses		 0.37 0.30 0.21 0.05 0.01 0.02
Other Current Assets		 0.09 0.11 0.10 0.90 0.00 0.60
Plant, Property, & Equipment, net		 0.09 0.08 0.07 0.05 0.00 0.00
Total Noncurrent Assets		 1.00 0.79 0.07 0.05 0.00 0.00
Other Noncurrent Operating Assets		 0.95 0.76 0.06 0.05 0.00 0.00
Total Liabilities & Shareholders' Equity		 3.04 2.49 3.33 5.88 8.64 8.69
Total Liabilities		 2.13 1.98 0.23 0.89 0.77 0.28
Total Current Liabilities		 1.50 1.45 0.20 0.63 0.77 0.28
Short-Term Debt		 - - - - 0.25 0.25
Accounts Payable		 0.38 0.43 0.12 0.58 0.50 0.01
Current Deferred & Payable Income Tax Liabilities		 0.03 0.02 0.02 0.02 0.02 0.02
Other Current Liabilities		 1.09 1.00 0.06 0.02 0.00 0.00
Total Noncurrent Liabilities		 0.63 0.53 0.03 0.26 0.00 0.00
Long-Term Debt		 - - - 0.25 0.00 0.00
Commitments & Contingencies		 0.00 0.00 0.00 0.00 0.00 0.00
Total Equity & Noncontrolling Interests		 0.91 0.51 3.10 5.00 7.87 8.41
Total Preferred & Common Equity		 0.91 0.51 3.10 5.00 7.87 8.41
Total Common Equity		 0.91 0.51 3.10 5.00 7.87 8.41
Common Stock		 29 29 33 36 41 43
Retained Earnings		 -28 -29 -30 -31 -33 -35

Annual Metrics And Ratios for ATIF

This table displays calculated financial ratios and metrics derived from ATIF's official financial filings.

Metric 2017 2018 2019 2020 2021 2022 2023 2024 2025
Period end date 7/31/2017 7/31/2018 7/31/2019 7/31/2020 7/31/2021 7/31/2022 7/31/2023 7/31/2024 7/31/2025
DEI Shares Outstanding		 0.00 0.00 37,074,672.00 47,014,674.00 9,161,390.00 9,161,390.00 9,627,452.00 9,627,452.00 9,627,452.00
DEI Adjusted Shares Outstanding		 0.00 0.00 411,941.00 522,385.00 101,793.00 101,793.00 534,858.00 534,858.00 534,858.00
DEI Earnings Per Adjusted Shares Outstanding		 0.00 0.00 1.04 -28.49 -84.13 -28.59 -5.39 -5.97 -8.60
Growth Metrics		 - - - - - - - - -
Revenue Growth		 0.00% 46.01% -42.00% -79.05% 45.23% 77.95% 46.94% -74.69% 93.55%
EBITDA Growth		 0.00% 206.60% -71.68% -942.92% 71.94% 60.16% -247.79% 2.05% 55.11%
EBIT Growth		 0.00% 208.73% -73.41% -1,020.31% 61.32% 48.37% -135.35% 7.82% 60.73%
NOPAT Growth		 0.00% 188.49% -79.52% -1,197.14% 62.15% 8.60% 65.63% -157.60% 57.02%
Net Income Growth		 0.00% 203.74% -77.95% -4,128.26% 47.95% 62.54% 14.50% -10.73% -44.07%
EPS Growth		 0.00% 200.00% -77.95% -4,128.26% 0.00% 0.00% 0.00% -10.73% -44.07%
Operating Cash Flow Growth		 0.00% 1,224.79% -248.24% -95.23% 54.75% 94.49% -1,488.29% 94.84% -1,939.62%
Free Cash Flow Firm Growth		 0.00% 0.00% -4,714.84% 272.90% -308.66% 91.61% 128.91% -200.34% -426.32%
Invested Capital Growth		 0.00% 0.00% 144.18% -181.67% 179.01% -26.98% -33.21% -77.87% 156.23%
Revenue Q/Q Growth		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% -22.99% 24.00% 66.67%
EBITDA Q/Q Growth		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% -226.68% 50.45% 57.84%
EBIT Q/Q Growth		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% -316.42% 47.85% 58.01%
NOPAT Q/Q Growth		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% -11,403.84% 33.57% 34.97%
Net Income Q/Q Growth		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% -183.84% 37.24% 11.75%
EPS Q/Q Growth		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% -183.84% 37.24% 11.75%
Operating Cash Flow Q/Q Growth		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% -90.56% 88.60% -13.19%
Free Cash Flow Firm Q/Q Growth		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% -110.84% -13.68%
Invested Capital Q/Q Growth		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% -68.79% -57.57% 0.25%
Profitability Metrics		 - - - - - - - - -
Gross Margin		 100.00% 100.00% 97.86% -54.25% 100.00% 60.42% 100.00% 100.00% 100.00%
EBITDA Margin		 23.90% 50.19% 24.50% -985.67% -190.42% -42.63% -100.90% -390.57% -90.59%
Operating Margin		 25.45% 51.39% 21.81% -991.93% -258.49% -132.76% -31.06% -316.13% -70.20%
EBIT Margin		 23.59% 49.88% 22.87% -1,004.38% -267.48% -77.60% -124.29% -452.72% -91.87%
Profit (Net Income) Margin		 17.63% 36.68% 13.94% -2,680.15% -960.61% -202.19% -117.64% -514.76% -383.17%
Tax Burden Percent		 74.71% 73.09% 60.79% 275.41% 379.06% 100.00% 101.09% 100.10% 100.00%
Interest Burden Percent		 100.05% 100.62% 100.28% 96.89% 94.74% 260.55% 93.63% 113.59% 417.09%
Effective Tax Rate		 25.29% 26.91% 39.21% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Return on Invested Capital (ROIC)		 0.00% 205.34% 12.22% -1,031.07% 0.00% -58.54% -28.59% -150.57% -100.25%
ROIC Less NNEP Spread (ROIC-NNEP)		 0.00% 333.52% 11.58% -974.07% 0.00% -16.87% 188.41% 96.87% -21.97%
Return on Net Nonoperating Assets (RNNOA)		 0.00% -12.08% -5.72% 955.60% 0.00% 10.51% -69.25% -43.26% 19.70%
Return on Equity (ROE)		 0.00% 193.26% 6.50% -75.47% -40.63% -48.03% -97.84% -193.83% -80.54%
Cash Return on Invested Capital (CROIC)		 0.00% 5.34% -71.56% 0.00% -281.98% -27.35% 11.24% -23.05% -187.96%
Operating Return on Assets (OROA)		 0.00% 70.66% 8.75% -22.29% -8.77% -13.25% -51.15% -82.78% -16.39%
Return on Assets (ROA)		 0.00% 51.96% 5.34% -59.49% -31.48% -34.51% -48.42% -94.13% -68.36%
Return on Common Equity (ROCE)		 0.00% 193.26% 6.50% -47.12% -24.73% -48.88% -103.97% -193.83% -80.54%
Return on Equity Simple (ROE_SIMPLE)		 0.00% 96.63% 3.83% -99.35% -94.11% -71.40% 0.00% 0.00% 0.00%
Net Operating Profit after Tax (NOPAT)		 0.69 1.99 0.41 -4.48 -1.70 -1.55 -0.53 -1.37 -0.59
NOPAT Margin		 19.01% 37.56% 13.26% -694.35% -180.95% -92.93% -21.74% -221.29% -49.14%
Net Nonoperating Expense Percent (NNEP)		 0.00% -128.18% 0.64% -57.00% -32.38% -41.67% -217.00% -247.44% -78.28%
Return On Investment Capital (ROIC_SIMPLE)		 - - - - - - -23.90% -68.47% -5.95%
Cost of Revenue to Revenue		 0.00% 0.00% 2.14% 154.25% 0.00% 39.58% 0.00% 0.00% 0.00%
SG&A Expenses to Revenue		 74.55% 48.61% 76.05% 859.34% 358.49% 193.18% 99.95% 419.21% 170.20%
R&D to Revenue		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Operating Expenses to Revenue		 74.55% 48.61% 76.05% 937.69% 358.49% 193.18% 131.06% 416.13% 170.20%
Earnings before Interest and Taxes (EBIT)		 0.86 2.65 0.70 -6.48 -2.51 -1.29 -3.05 -2.81 -1.10
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)		 0.87 2.66 0.75 -6.36 -1.78 -0.71 -2.47 -2.42 -1.09
Valuation Ratios		 - - - - - - - - -
Price to Book Value (P/BV)		 0.00 5.15 3.05 3.52 3.77 3.68 9.69 0.00 0.00
Price to Tangible Book Value (P/TBV)		 0.00 5.15 3.17 3.58 3.87 3.80 10.18 0.00 0.00
Price to Revenue (P/Rev)		 2.85 1.95 11.09 94.82 38.53 10.41 6.09 0.00 0.00
Price to Earnings (P/E)		 16.18 5.33 79.51 0.00 0.00 0.00 0.00 0.00 0.00
Dividend Yield		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Earnings Yield		 6.18% 18.77% 1.26% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Enterprise Value to Invested Capital (EV/IC)		 0.00 5.30 5.84 0.00 9.67 6.67 9.97 0.00 0.00
Enterprise Value to Revenue (EV/Rev)		 0.00 1.94 8.99 119.76 31.59 8.94 6.07 0.00 0.00
Enterprise Value to EBITDA (EV/EBITDA)		 0.00 3.87 36.68 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to EBIT (EV/EBIT)		 0.00 3.89 39.30 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to NOPAT (EV/NOPAT)		 0.00 5.17 67.77 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to Operating Cash Flow (EV/OCF)		 0.00 5.06 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to Free Cash Flow (EV/FCFF)		 0.00 198.77 0.00 18.69 0.00 0.00 71.06 0.00 0.00
Leverage & Solvency		 - - - - - - - - -
Debt to Equity		 0.00 0.00 0.00 0.01 0.00 0.00 0.45 0.14 0.03
Long-Term Debt to Equity		 0.00 0.00 0.00 0.01 0.00 0.00 0.45 0.14 0.00
Financial Leverage		 0.00 -0.04 -0.49 -0.98 -1.02 -0.62 -0.37 -0.45 -0.90
Leverage Ratio		 0.00 1.86 1.22 1.27 1.29 1.39 2.02 2.06 1.18
Compound Leverage Factor		 0.00 1.87 1.22 1.23 1.22 3.63 1.89 2.34 4.91
Debt to Total Capital		 0.00% 0.00% 0.00% 0.58% 0.00% 0.00% 30.94% 12.48% 2.52%
Short-Term Debt to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 2.52%
Long-Term Debt to Total Capital		 0.00% 0.00% 0.00% 0.58% 0.00% 0.00% 30.94% 12.48% 0.00%
Preferred Equity to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Noncontrolling Interests to Total Capital		 0.00% 0.00% 0.00% 49.44% 1.25% -8.48% 0.00% 0.00% 0.00%
Common Equity to Total Capital		 0.00% 100.00% 100.00% 49.98% 98.75% 108.48% 69.06% 87.52% 97.48%
Debt to EBITDA		 0.00 0.00 0.00 -0.03 0.00 0.00 -0.28 -0.10 -0.23
Net Debt to EBITDA		 0.00 0.00 0.00 0.18 0.00 0.00 0.02 0.59 8.11
Long-Term Debt to EBITDA		 0.00 0.00 0.00 -0.03 0.00 0.00 -0.28 -0.10 0.00
Debt to NOPAT		 0.00 0.00 0.00 -0.05 0.00 0.00 -1.29 -0.18 -0.42
Net Debt to NOPAT		 0.00 0.00 0.00 0.25 0.00 0.00 0.09 1.04 14.95
Long-Term Debt to NOPAT		 0.00 0.00 0.00 -0.05 0.00 0.00 -1.29 -0.18 0.00
Altman Z-Score		 0.00 8.36 19.45 2.35 10.18 -1.36 -7.96 0.00 0.00
Noncontrolling Interest Sharing Ratio		 0.00% 0.00% 0.00% 37.57% 39.13% -1.77% -6.26% 0.00% 0.00%
Liquidity Ratios		 - - - - - - - - -
Current Ratio		 0.00 2.13 9.28 0.67 7.42 2.14 1.65 2.93 13.45
Quick Ratio		 0.00 1.72 6.95 0.17 4.99 0.90 1.32 2.81 12.65
Cash Flow Metrics		 - - - - - - - - -
Free Cash Flow to Firm (FCFF)		 0.00 0.05 -2.39 4.13 -8.63 -0.72 0.21 -0.21 -1.11
Operating Cash Flow to CapEx		 1,027.18% 7,608.59% -1,125.19% -674.01% -2,504.15% 0.00% 0.00% -2,368.91% 0.00%
Free Cash Flow to Firm to Interest Expense		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Operating Cash Flow to Interest Expense		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Operating Cash Flow Less CapEx to Interest Expense		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Efficiency Ratios		 - - - - - - - - -
Asset Turnover		 0.00 1.42 0.38 0.02 0.03 0.17 0.41 0.18 0.18
Accounts Receivable Turnover		 0.00 34.80 3.79 0.00 0.00 0.00 2.39 0.52 1.30
Inventory Turnover		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Fixed Asset Turnover		 0.00 107.50 62.57 1.97 1.59 3.95 13.38 8.07 0.00
Accounts Payable Turnover		 0.00 0.00 0.00 0.00 0.00 0.58 0.00 0.00 0.00
Days Sales Outstanding (DSO)		 0.00 10.49 96.31 0.00 0.00 0.00 152.89 703.67 281.35
Days Inventory Outstanding (DIO)		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Days Payable Outstanding (DPO)		 0.00 0.00 0.00 0.00 0.00 629.28 0.00 0.00 0.00
Cash Conversion Cycle (CCC)		 0.00 10.49 96.31 0.00 0.00 -629.28 152.89 703.67 281.35
Capital & Investment Metrics		 - - - - - - - - -
Invested Capital		 0.00 1.94 4.74 -3.87 3.06 2.23 1.49 0.33 0.85
Invested Capital Turnover		 0.00 5.47 0.92 1.48 -2.30 0.63 1.32 0.68 2.04
Increase / (Decrease) in Invested Capital		 0.00 1.94 2.80 -8.61 6.93 -0.83 -0.74 -1.16 0.52
Enterprise Value (EV)		 0.00 10 28 77 30 15 15 0.00 0.00
Market Capitalization		 10 10 34 61 36 17 15 0.00 0.00
Book Value per Share		 $0.00 $0.06 $1.58 $0.47 $0.20 $0.52 $0.16 $3.08 $11.71
Tangible Book Value per Share		 $0.00 $0.06 $1.52 $0.46 $0.20 $0.50 $0.15 $3.08 $11.71
Total Capital		 0.00 2.01 11 35 9.68 4.35 2.23 2.00 9.91
Total Debt		 0.00 0.00 0.00 0.20 0.00 0.00 0.69 0.25 0.25
Total Long-Term Debt		 0.00 0.00 0.00 0.20 0.00 0.00 0.69 0.25 0.00
Net Debt		 0.00 -0.07 -6.46 -1.13 -6.62 -2.09 -0.05 -1.42 -8.82
Capital Expenditures (CapEx)		 0.01 0.03 0.27 0.87 0.11 -0.18 -0.07 0.01 0.00
Debt-free, Cash-free Net Working Capital (DFCFNWC)		 0.00 1.89 2.99 -3.88 1.90 1.44 0.27 0.24 0.85
Debt-free Net Working Capital (DFNWC)		 0.00 1.97 9.45 -2.55 8.52 3.19 1.00 1.91 9.91
Net Working Capital (NWC)		 0.00 1.97 9.45 -2.55 8.52 3.19 1.00 1.91 9.66
Net Nonoperating Expense (NNE)		 0.05 0.05 -0.02 13 7.30 1.82 2.35 1.82 4.01
Net Nonoperating Obligations (NNO)		 0.00 -0.07 -6.46 -38 -6.62 -2.12 -0.05 -1.42 -8.82
Total Depreciation and Amortization (D&A)		 0.01 0.02 0.05 0.12 0.72 0.58 0.57 0.39 0.02
Debt-free, Cash-free Net Working Capital to Revenue		 0.00% 35.65% 96.99% -600.71% 202.41% 86.56% 10.87% 38.19% 70.51%
Debt-free Net Working Capital to Revenue		 0.00% 37.03% 306.81% -394.80% 909.42% 191.53% 40.94% 308.12% 826.12%
Net Working Capital to Revenue		 0.00% 37.03% 306.81% -394.80% 909.42% 191.53% 40.94% 308.12% 805.29%
Earnings Adjustments		 - - - - - - - - -
Adjusted Basic Earnings per Share		 $0.00 $0.00 $0.05 ($1.85) ($0.90) ($0.31) ($5.40) ($5.58) ($5.57)
Adjusted Weighted Average Basic Shares Outstanding		 0.00 0.00 7.41M 9.40M 9.16M 9.51M 534.86K 569.30K 825.52K
Adjusted Diluted Earnings per Share		 $0.00 $0.00 $0.05 ($1.85) ($0.90) $0.00 $0.00 ($5.58) ($5.57)
Adjusted Weighted Average Diluted Shares Outstanding		 0.00 0.00 7.41M 9.40M 9.16M 9.63M 0.00 569.30K 825.52K
Adjusted Basic & Diluted Earnings per Share		 $0.00 $0.00 $0.05 ($1.85) ($0.90) $0.00 $0.00 $0.00 $0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding		 0.00 0.00 7.10M 7.96M 9.48M 9.63M 0.00 0.00 23.64M
Normalized Net Operating Profit after Tax (NOPAT)		 0.69 1.99 0.41 -4.13 -1.70 -1.55 -0.53 -1.37 -0.59
Normalized NOPAT Margin		 19.01% 37.56% 13.26% -639.51% -180.95% -92.93% -21.74% -221.29% -49.14%
Pre Tax Income Margin		 23.60% 50.18% 22.93% -973.15% -253.42% -202.19% -116.37% -514.23% -383.17%
Debt Service Ratios		 - - - - - - - - -
EBIT to Interest Expense		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
NOPAT to Interest Expense		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
EBIT Less CapEx to Interest Expense		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
NOPAT Less CapEx to Interest Expense		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Payout Ratios		 - - - - - - - - -
Dividend Payout Ratio		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Augmented Payout Ratio		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Quarterly Metrics And Ratios for ATIF

This table displays calculated financial ratios and metrics derived from ATIF's official financial filings.

Metric Q4 2023 Q1 2024 Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025 Q3 2025 Q4 2025
Period end date 7/31/2023 10/31/2023 1/31/2024 4/30/2024 7/31/2024 10/31/2024 1/31/2025 4/30/2025 7/31/2025
DEI Shares Outstanding		 9,627,452.00 9,627,452.00 9,627,452.00 9,627,452.00 9,627,452.00 9,627,452.00 9,627,452.00 9,627,452.00 9,627,452.00
DEI Adjusted Shares Outstanding		 534,858.00 534,858.00 534,858.00 534,858.00 534,858.00 534,858.00 534,858.00 534,858.00 534,858.00
DEI Earnings Per Adjusted Shares Outstanding		 -6.07 -1.17 -0.76 -1.51 -2.53 -0.69 -3.56 -2.97 -1.38
Growth Metrics		 - - - - - - - - -
Revenue Growth		 -82.98% -58.33% -98.68% 100.00% 80.00% -100.00% 700.00% 25.00% 177.78%
EBITDA Growth		 -646.15% -2,920.26% -122.60% -62.20% 65.95% -34.22% -76.66% 55.70% 117.17%
EBIT Growth		 -777.65% -238.71% -134.96% -21.50% 66.38% 0.16% -26.30% 62.05% 116.76%
NOPAT Growth		 -160.25% -145.16% -148.82% 13.40% 80.86% 20.66% 35.93% 63.74% 193.23%
Net Income Growth		 -135.46% -455.89% -150.26% -140.52% 58.37% 41.31% -366.95% -96.76% 45.34%
EPS Growth		 -135.46% 0.00% 0.00% 0.00% 58.37% 50.00% -300.00% -12.50% 45.34%
Operating Cash Flow Growth		 -813.59% -46.29% 80.98% 88.99% 96.27% -509.84% -85.71% -1,306.24% -788.90%
Free Cash Flow Firm Growth		 0.00% 135.94% 216.99% 169.93% 963.93% -134.81% -112.98% -105.45% -136.37%
Invested Capital Growth		 -33.21% -62.92% -104.30% -83.72% -77.87% -13.38% 151.81% 8.45% 156.23%
Revenue Q/Q Growth		 50.00% -16.67% -80.00% 700.00% 35.00% -100.00% 0.00% 25.00% 200.00%
EBITDA Q/Q Growth		 -1,321.54% 90.31% 6.64% -22.42% -198.40% 56.95% -22.89% 69.30% 215.64%
EBIT Q/Q Growth		 -846.38% 86.70% 5.37% -1.99% -161.90% 56.89% -19.71% 69.35% 215.64%
NOPAT Q/Q Growth		 -103.50% 46.38% 16.64% 4.79% 55.03% -122.29% 32.68% 46.12% 215.64%
Net Income Q/Q Growth		 -866.43% 80.73% 34.83% -98.11% -67.27% 72.83% -418.55% 16.52% 53.53%
EPS Q/Q Growth		 0.00% 82.35% 33.33% -100.00% -67.27% 0.00% -433.33% 43.75% 53.53%
Operating Cash Flow Q/Q Growth		 -60.42% 120.08% -208.91% 68.62% 45.65% -2,105.89% 50.65% -137.65% 65.64%
Free Cash Flow Firm Q/Q Growth		 97.78% 766.26% 421.78% -9.41% -72.57% -127.41% -94.50% 61.98% -83.20%
Invested Capital Q/Q Growth		 -68.79% -51.46% -125.06% 528.83% -57.57% 78.93% -85.02% 797.74% 0.25%
Profitability Metrics		 - - - - - - - - -
Gross Margin		 100.00% 100.00% 100.00% 100.00% 100.00% 0.00% 100.00% 100.00% 100.00%
EBITDA Margin		 -2,492.71% -298.62% -1,393.97% -213.32% -471.52% 0.00% -307.83% -75.60% 29.14%
Operating Margin		 -816.61% -525.42% -2,190.06% -260.64% -86.83% 0.00% -175.40% -75.60% 29.14%
EBIT Margin		 -2,586.38% -412.85% -1,953.32% -249.03% -483.12% 0.00% -308.37% -75.60% 29.14%
Profit (Net Income) Margin		 -2,163.33% -500.37% -1,630.55% -403.79% -500.31% 0.00% -951.73% -635.62% -98.46%
Tax Burden Percent		 85.65% 100.00% 100.00% 100.00% 100.24% 100.00% 100.00% 100.00% 100.00%
Interest Burden Percent		 97.66% 121.20% 83.48% 162.14% 103.31% 71.25% 308.63% 840.71% -337.85%
Effective Tax Rate		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Return on Invested Capital (ROIC)		 -751.68% -624.92% -303.90% -32.82% -41.35% 0.00% 0.00% -46.98% 41.62%
ROIC Less NNEP Spread (ROIC-NNEP)		 -531.19% -611.90% -300.84% 5.18% 120.03% 0.00% 0.00% -17.53% 59.03%
Return on Net Nonoperating Assets (RNNOA)		 195.24% 298.17% 85.06% -1.53% -53.60% 0.00% 0.00% 15.06% -52.95%
Return on Equity (ROE)		 -556.44% -326.75% -218.85% -34.35% -94.96% 0.00% -105.76% -31.92% -11.33%
Cash Return on Invested Capital (CROIC)		 11.24% 31.70% 0.00% 69.69% -23.05% -174.62% -1,504.88% -119.90% -187.96%
Operating Return on Assets (OROA)		 -1,064.49% -161.90% -143.05% -21.65% -88.34% 0.00% -37.13% -9.06% 5.20%
Return on Assets (ROA)		 -890.37% -196.22% -119.42% -35.11% -91.49% 0.00% -114.60% -76.14% -17.57%
Return on Common Equity (ROCE)		 -591.29% -326.75% -218.85% -34.35% -94.96% 0.00% -105.76% -31.92% -11.33%
Return on Equity Simple (ROE_SIMPLE)		 0.00% -371.52% -911.38% -163.81% 0.00% -58.69% -56.28% -61.96% 0.00%
Net Operating Profit after Tax (NOPAT)		 -0.86 -0.46 -0.38 -0.36 -0.16 -0.36 -0.25 -0.13 0.15
NOPAT Margin		 -571.63% -367.80% -1,533.04% -182.45% -60.78% 0.00% -122.78% -52.92% 20.40%
Net Nonoperating Expense Percent (NNEP)		 -220.49% -13.02% -3.06% -38.00% -161.38% -0.10% -39.18% -29.45% -17.41%
Return On Investment Capital (ROIC_SIMPLE)		 -38.47% -29.76% -75.71% -11.65% -8.19% -6.94% -3.02% -1.53% 1.54%
Cost of Revenue to Revenue		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
SG&A Expenses to Revenue		 408.61% 625.42% 2,290.06% 360.64% 193.90% 0.00% 275.40% 175.60% 70.86%
R&D to Revenue		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Operating Expenses to Revenue		 916.61% 625.42% 2,290.06% 360.64% 186.83% 0.00% 275.40% 175.60% 70.86%
Earnings before Interest and Taxes (EBIT)		 -3.88 -0.52 -0.49 -0.50 -1.30 -0.52 -0.62 -0.19 0.22
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)		 -3.74 -0.37 -0.35 -0.43 -1.27 -0.50 -0.62 -0.19 0.22
Valuation Ratios		 - - - - - - - - -
Price to Book Value (P/BV)		 9.69 11.69 16.39 2.80 0.00 0.00 0.00 0.00 0.00
Price to Tangible Book Value (P/TBV)		 10.18 12.42 17.55 2.81 0.00 0.00 0.00 0.00 0.00
Price to Revenue (P/Rev)		 6.09 4.70 20.75 17.39 0.00 0.00 0.00 0.00 0.00
Price to Earnings (P/E)		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Dividend Yield		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Earnings Yield		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Enterprise Value to Invested Capital (EV/IC)		 9.97 14.49 0.00 8.19 0.00 0.00 0.00 0.00 0.00
Enterprise Value to Revenue (EV/Rev)		 6.07 4.61 19.03 12.74 0.00 0.00 0.00 0.00 0.00
Enterprise Value to EBITDA (EV/EBITDA)		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to EBIT (EV/EBIT)		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to NOPAT (EV/NOPAT)		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to Operating Cash Flow (EV/OCF)		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to Free Cash Flow (EV/FCFF)		 71.06 24.73 3.34 3.29 0.00 0.00 0.00 0.00 0.00
Leverage & Solvency		 - - - - - - - - -
Debt to Equity		 0.45 0.69 0.00 0.01 0.14 0.05 0.03 0.03 0.03
Long-Term Debt to Equity		 0.45 0.69 0.00 0.01 0.14 0.05 0.00 0.00 0.00
Financial Leverage		 -0.37 -0.49 -0.28 -0.30 -0.45 -0.77 -1.01 -0.86 -0.90
Leverage Ratio		 2.02 2.22 1.94 1.46 2.06 1.51 1.33 1.04 1.18
Compound Leverage Factor		 1.97 2.69 1.62 2.36 2.13 1.08 4.10 8.78 -3.98
Debt to Total Capital		 30.94% 40.84% 0.00% 0.92% 12.48% 4.98% 3.08% 2.89% 2.52%
Short-Term Debt to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 3.08% 2.89% 2.52%
Long-Term Debt to Total Capital		 30.94% 40.84% 0.00% 0.92% 12.48% 4.98% 0.00% 0.00% 0.00%
Preferred Equity to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Noncontrolling Interests to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Common Equity to Total Capital		 69.06% 59.16% 100.00% 99.08% 87.52% 95.02% 96.92% 97.11% 97.48%
Debt to EBITDA		 -0.28 -0.19 0.00 -0.01 -0.10 -0.10 -0.09 -0.10 -0.23
Net Debt to EBITDA		 0.02 0.06 0.00 0.48 0.59 1.71 2.76 2.93 8.11
Long-Term Debt to EBITDA		 -0.28 -0.19 0.00 -0.01 -0.10 -0.10 0.00 0.00 0.00
Debt to NOPAT		 -1.29 -0.78 0.00 -0.01 -0.18 -0.21 -0.22 -0.28 -0.42
Net Debt to NOPAT		 0.09 0.24 0.00 1.13 1.04 3.42 6.82 8.34 14.95
Long-Term Debt to NOPAT		 -1.29 -0.78 0.00 -0.01 -0.18 -0.21 0.00 0.00 0.00
Altman Z-Score		 -8.69 -9.64 -14.04 11.14 0.00 0.00 0.00 0.00 0.00
Noncontrolling Interest Sharing Ratio		 -6.26% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Liquidity Ratios		 - - - - - - - - -
Current Ratio		 1.65 1.31 1.11 15.95 2.93 9.26 11.21 31.24 13.45
Quick Ratio		 1.32 1.00 0.83 14.38 2.81 7.73 11.19 29.01 12.65
Cash Flow Metrics		 - - - - - - - - -
Free Cash Flow to Firm (FCFF)		 -0.12 0.77 4.02 3.64 1.00 -0.27 -0.52 -0.20 -0.36
Operating Cash Flow to CapEx		 0.00% 4,509.53% -28,218.17% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Free Cash Flow to Firm to Interest Expense		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Operating Cash Flow to Interest Expense		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Operating Cash Flow Less CapEx to Interest Expense		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Efficiency Ratios		 - - - - - - - - -
Asset Turnover		 0.41 0.39 0.07 0.09 0.18 0.11 0.12 0.12 0.18
Accounts Receivable Turnover		 2.39 2.96 0.27 0.33 0.52 1.13 1.20 1.87 1.30
Inventory Turnover		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Fixed Asset Turnover		 13.38 12.91 2.45 3.32 8.07 6.97 0.00 0.00 0.00
Accounts Payable Turnover		 0.00 4.04 3.56 12.42 0.00 0.00 0.00 0.00 0.00
Days Sales Outstanding (DSO)		 152.89 123.23 1,337.97 1,106.88 703.67 322.28 305.22 195.31 281.35
Days Inventory Outstanding (DIO)		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Days Payable Outstanding (DPO)		 0.00 90.40 102.58 29.40 0.00 0.00 0.00 0.00 0.00
Cash Conversion Cycle (CCC)		 152.89 32.83 1,235.39 1,077.48 703.67 322.28 305.22 195.31 281.35
Capital & Investment Metrics		 - - - - - - - - -
Invested Capital		 1.49 0.72 -0.18 0.78 0.33 0.63 0.09 0.84 0.85
Invested Capital Turnover		 1.32 1.70 0.20 0.18 0.68 0.73 -15.32 0.89 2.04
Increase / (Decrease) in Invested Capital		 -0.74 -1.23 -4.40 -4.00 -1.16 -0.10 0.28 0.07 0.52
Enterprise Value (EV)		 15 10 7.61 6.37 0.00 0.00 0.00 0.00 0.00
Market Capitalization		 15 11 8.30 8.70 0.00 0.00 0.00 0.00 0.00
Book Value per Share		 $0.16 $0.09 $0.05 $0.32 $3.08 $0.42 $0.65 $0.49 $11.71
Tangible Book Value per Share		 $0.15 $0.09 $0.05 $0.32 $3.08 $0.42 $0.65 $0.49 $11.71
Total Capital		 2.23 1.54 0.51 3.13 2.00 5.26 8.12 8.66 9.91
Total Debt		 0.69 0.63 0.00 0.03 0.25 0.26 0.25 0.25 0.25
Total Long-Term Debt		 0.69 0.63 0.00 0.03 0.25 0.26 0.00 0.00 0.00
Net Debt		 -0.05 -0.19 -0.69 -2.33 -1.42 -4.37 -7.78 -7.57 -8.82
Capital Expenditures (CapEx)		 -0.01 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Debt-free, Cash-free Net Working Capital (DFCFNWC)		 0.27 -0.36 -0.52 0.63 0.24 0.53 0.09 0.84 0.85
Debt-free Net Working Capital (DFNWC)		 1.00 0.46 0.17 2.99 1.91 5.16 8.12 8.66 9.91
Net Working Capital (NWC)		 1.00 0.46 0.17 2.99 1.91 5.16 7.87 8.41 9.66
Net Nonoperating Expense (NNE)		 2.39 0.17 0.02 0.44 1.19 0.00 1.66 1.46 0.89
Net Nonoperating Obligations (NNO)		 -0.05 -0.19 -0.69 -2.33 -1.42 -4.37 -7.78 -7.57 -8.82
Total Depreciation and Amortization (D&A)		 0.14 0.14 0.14 0.07 0.03 0.01 0.00 0.00 0.00
Debt-free, Cash-free Net Working Capital to Revenue		 10.87% -15.96% -130.51% 126.85% 38.19% 106.70% 14.03% 117.22% 70.51%
Debt-free Net Working Capital to Revenue		 40.94% 20.11% 41.42% 597.90% 308.12% 1,042.47% 1,211.81% 1,202.76% 826.12%
Net Working Capital to Revenue		 40.94% 20.11% 41.42% 597.90% 308.12% 1,042.47% 1,174.50% 1,168.04% 805.29%
Earnings Adjustments		 - - - - - - - - -
Adjusted Basic Earnings per Share		 ($109.26) ($0.06) ($0.04) ($0.08) ($42.66) ($0.03) ($0.16) ($0.09) ($16.02)
Adjusted Weighted Average Basic Shares Outstanding		 29.71K 9.63M 9.63M 9.80M 31.63K 11.92M 12.15M 17.25M 45.86K
Adjusted Diluted Earnings per Share		 ($109.26) $0.00 $0.00 $0.00 ($42.66) ($0.03) ($0.16) ($0.09) ($16.02)
Adjusted Weighted Average Diluted Shares Outstanding		 29.71K 9.63M 9.63M 11.92M 31.63K 11.92M 12.15M 17.25M 45.86K
Adjusted Basic & Diluted Earnings per Share		 ($109.26) $0.00 $0.00 $0.00 ($42.66) $0.00 $0.00 $0.00 ($16.02)
Adjusted Weighted Average Basic & Diluted Shares Outstanding		 0.00 9.63M 9.63M 11.92M 0.00 0.00 17.32M 17.32M 1.31M
Normalized Net Operating Profit after Tax (NOPAT)		 -0.86 -0.46 -0.38 -0.36 -0.16 -0.36 -0.25 -0.13 0.15
Normalized NOPAT Margin		 -571.63% -367.80% -1,533.04% -182.45% -60.78% 0.00% -122.78% -52.92% 20.40%
Pre Tax Income Margin		 -2,525.90% -500.37% -1,630.55% -403.79% -499.09% 0.00% -951.73% -635.62% -98.46%
Debt Service Ratios		 - - - - - - - - -
EBIT to Interest Expense		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
NOPAT to Interest Expense		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
EBIT Less CapEx to Interest Expense		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
NOPAT Less CapEx to Interest Expense		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Payout Ratios		 - - - - - - - - -
Dividend Payout Ratio		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Augmented Payout Ratio		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Financials Breakdown Chart

Key Financial Trends

ATIF Holdings Ltd. showed revenue growth and a stronger liquidity position through the latest reported periods, but the company remains consistently unprofitable and dependent on equity financing. The supplied filings identify the company as ATIF Holdings Ltd., although the embedded data lists ticker ZBAI rather than the requested AUC symbol.

Revenue increased from $125,000 in Q1 2024 to $750,000 in Q4 2025. Reported cost of revenue was zero in the latest quarters, producing gross profit equal to revenue. However, operating expenses remained substantially higher than revenue, preventing the business from reaching sustainable profitability.

  • Revenue growth: Quarterly revenue rose from $25,000 in Q2 2024 and $200,000 in Q3 2024 to $750,000 in Q4 2025, indicating improved commercial activity.
  • Improved loss compared with late 2023: Net loss narrowed from $3.2 million in Q4 2023 to $1.35 million in Q4 2024 and $738,000 in Q4 2025, although losses worsened in Q2 and Q3 2025.
  • Stronger liquidity: At April 30, 2025, cash and equivalents totaled $6.7 million, while short-term investments added $1.1 million. Combined liquidity was substantially higher than the approximately $598,000 of cash and investments reported at January 31, 2024.
  • Limited balance-sheet leverage: The latest reported balance sheet showed total liabilities of $278,000 versus $8.4 million of equity, with no long-term debt. This provides a relatively low debt burden compared with the company’s asset base.
  • Access to equity capital: The company raised approximately $2.0 million through common-equity issuance in Q4 2025 and $2.1 million in Q3 2025, helping fund operations and maintain cash reserves.
  • Investment activity is significant: The company has repeatedly purchased, sold or matured short-term investments. This has supported liquidity, but investment gains and losses have also created substantial volatility in reported earnings.
  • Asset base is highly liquid: The latest balance sheet consisted almost entirely of current assets, with no reported net property, plant and equipment or other noncurrent operating assets. This supports financial flexibility but may also indicate limited investment in operating infrastructure.
  • Persistent operating losses: Operating income was negative in every supplied quarter. In Q4 2025, $750,000 of gross profit was outweighed by $531,000 of selling, general and administrative expense, leaving only $219,000 of operating income before a $957,000 net other expense.
  • Negative operating cash flow: Operating cash flow was negative in Q2, Q3 and Q4 2025 at $395,000, $939,000 and $323,000, respectively. The company therefore continued to consume cash from operations despite reporting revenue growth.
  • Dilution and accumulated losses: Common-equity issuance has increased the share base materially, while retained earnings remained deeply negative at approximately $34.7 million as of April 30, 2025. Investors should monitor future capital raises because additional financing could further dilute existing shareholders.

Overall, the financial statements suggest that ATIF has improved its revenue generation and liquidity, but the core business has not yet demonstrated profitability or positive recurring cash flow. The key issues for investors are whether revenue can continue growing faster than operating expenses, whether cash burn can be reduced, and whether the company can avoid relying on additional share issuance.

11/13/26 01:27 AM ETAI Generated. May Contain Errors.

ATIF Financials - Frequently Asked Questions

According to the most recent income statement we have on file, ATIF's fiscal year ends in July. Their fiscal year 2025 ended on July 31, 2025.

ATIF's net income appears to be on a downward trend, with a most recent value of -$4.60 million in 2025, compared with $640.96 thousand in 2017. The previous period was -$3.19 million in 2024. See where experts think ATIF is headed by visiting ATIF's forecast page.

ATIF's total operating income in 2025 was -$842.35 thousand, based on the following breakdown:
  • Total Gross Profit: $1.20 million
  • Total Operating Expenses: $2.04 million

Over the last 8 years, ATIF's total revenue changed from $3.64 million in 2017 to $1.20 million in 2025, a change of -67.0%.

In the past 6 quarters, ATIF's cash and equivalents has ranged from $139.15 thousand in Q2 2024 to $6.68 million in Q3 2025, and is currently $6.68 million as of their latest financial filing in Q3 2025.

ATIF had total debt of $250 thousand at the end of 2025, which was unchanged from 2024, and none in 2017.

Over the last 8 years, ATIF's book value per share changed from 0.00 in 2017 to 11.71 in 2025, a change of 1,170.6%.


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Financial statements for NASDAQ:AUC last updated on 7/16/2026 by MarketBeat.com Staff. New filings and market data are monitored continuously.
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