ZBAI
ATIF Holdings Limited
Price Chart
Latest Quote
$6.45
Current Price| Previous Close | $6.45 |
| Open | $6.75 |
| Day High | $6.45 |
| Day Low | $6.45 |
| Volume | 1,231 |
Stock Information
| Shares Outstanding | 10.31M |
| Cash Equivalents | $9.07M |
| Revenue | $1.20M |
| Net Income | $-4.60M |
| Sector | Financial Services |
| Industry | Capital Markets |
| Market Cap | $66.52M |
| EPS (TTM) | $-5.57 |
| Exchange | NCM |
đ Custom Metrics & Score
Score: 19/42| Debt to Equity | 0.00 |
| Debt to Earnings | -0.00 |
| Current Ratio | 13.45 |
| Quick Ratio | 12.65 |
| Avg Revenue Growth | -7.01% |
| Profit Margin | -383.17% |
| Return on Equity | -47.58% |
| Avg FCF Growth | 221.83% |
| FCF Yield | -3.69% |
Score Explanation: The perfect score is 42/42 based on debt levels, profitability, growth rates, and cash flow metrics. FCF Yield is weighted most heavily as it shows what return the business currently generates.
Recent Price History
| Date | Close | Volume |
|---|---|---|
| 2026-01-30 | $6.45 | 2,400 |
| 2026-01-29 | $6.61 | 56,300 |
| 2026-01-28 | $7.20 | 0 |
| 2026-01-27 | $7.20 | 2,000 |
| 2026-01-26 | $6.70 | 4,500 |
| 2026-01-23 | $7.06 | 0 |
| 2026-01-22 | $7.06 | 4,000 |
| 2026-01-21 | $7.21 | 2,700 |
| 2026-01-20 | $6.90 | 600 |
| 2026-01-16 | $7.01 | 2,400 |
| 2026-01-15 | $7.00 | 1,600 |
| 2026-01-14 | $7.10 | 2,600 |
| 2026-01-13 | $7.06 | 800 |
| 2026-01-12 | $6.68 | 4,100 |
| 2026-01-09 | $6.94 | 900 |
| 2026-01-08 | $6.81 | 2,700 |
| 2026-01-07 | $6.84 | 2,600 |
| 2026-01-06 | $6.61 | 9,300 |
| 2026-01-05 | $6.32 | 3,900 |
About ATIF Holdings Limited
ATIF Holdings Limited engages in the provision of business advisory and financial consulting services to small and medium-sized enterprise customers in Hong Kong, Mainland China, the United States, and Singapore. The company provides consulting services, such as due diligence review, market research and feasibility study, business plan drafting, accounting record review, and business analysis and recommendations. In addition, it offers reorganization, pre-listing education and tutoring, talent search, legal and audit firm recommendation and coordination, VIE contracts and other public-listing related documents review, merger and acquisition planning, investor referral and pre-listing equity financing source identification and recommendations, and independent directors and audit committee candidate's recommendation. Further, the company provides shell company identification and recommendation for customers expecting to become publicly listed through reverse merger transaction; assistance in preparation of customers' public filings for IPO or reverse merger transactions; and assistance in answering comments and questions received from regulatory agencies. ATIF Holdings Limited was incorporated in 2015 and is headquartered in Irvine, California.
Income Statement (Annual)
Revenue
| Metric | 2025-07-31 | 2024-07-31 | 2023-07-31 | 2022-07-31 |
|---|---|---|---|---|
| Total Revenue | $1,200,000 | $620,000 | $2,450,000 | $1,667,310 |
| Operating Revenue | $1,200,000 | $620,000 | $2,450,000 | $1,667,310 |
| Reconciled Cost Of Revenue | - | - | $0 | $660,000 |
| Cost Of Revenue | - | - | $0 | $660,000 |
Expenses
| Metric | 2025-07-31 | 2024-07-31 | 2023-07-31 | 2022-07-31 |
|---|---|---|---|---|
| Total Expenses | $2,042,349 | $2,580,009 | $3,210,864 | $3,880,890 |
| Other Income Expense | $-3,816,565 | $-1,228,241 | $-2,092,109 | $-1,512,351 |
| Other Non Operating Income Expenses | $-260,046 | $-846,871 | $314,518 | $-123,296 |
| Net Non Operating Interest Income Expense | $60,916 | $26 | $1,874 | $354,832 |
| Operating Expense | $2,042,349 | $2,580,009 | $3,210,864 | $3,220,890 |
| Selling And Marketing Expense | $120,000 | $333,500 | $207,238 | $569,529 |
| General And Administrative Expense | $1,922,349 | $2,265,612 | $2,241,626 | $2,651,361 |
| Other Operating Expenses | - | $-19,103 | $3,416,767 | - |
| Total Other Finance Cost | - | - | $-1,874 | $-354,832 |
Income & Earnings
| Metric | 2025-07-31 | 2024-07-31 | 2023-07-31 | 2022-07-31 |
|---|---|---|---|---|
| Net Income From Continuing Operation Net Minority Interest | $-4,597,998 | $-3,191,524 | $-2,882,299 | $-2,910,394 |
| Net Interest Income | $60,916 | $26 | $1,874 | $354,832 |
| Interest Income | $60,916 | $26 | $1,874 | - |
| Normalized Income | $-1,041,479 | $-2,890,242 | $-981,064 | $-1,521,339 |
| Net Income From Continuing And Discontinued Operation | $-4,597,998 | $-3,191,524 | $-2,882,299 | $-2,910,394 |
| Total Operating Income As Reported | $-842,349 | $-1,960,009 | $-760,864 | $-2,213,580 |
| Net Income Common Stockholders | $-4,597,998 | $-3,191,524 | $-2,882,299 | $-2,910,394 |
| Net Income | $-4,597,998 | $-3,191,524 | $-2,882,299 | $-2,910,394 |
| Net Income Including Noncontrolling Interests | $-4,597,998 | $-3,191,524 | $-2,882,299 | $-3,371,099 |
| Net Income Continuous Operations | $-4,597,998 | $-3,191,524 | $-2,882,299 | $-3,371,099 |
| Pretax Income | $-4,597,998 | $-3,188,224 | $-2,851,099 | $-3,371,099 |
| Special Income Charges | $0 | $0 | $-2,598,729 | $1,043,052 |
| Interest Income Non Operating | $60,916 | $26 | $1,874 | - |
| Operating Income | $-842,349 | $-1,960,009 | $-760,864 | $-2,213,580 |
| Gross Profit | - | - | $2,450,000 | $1,007,310 |
| Net Income Discontinuous Operations | - | - | - | $0 |
Per Share Metrics
| Metric | 2025-07-31 | 2024-07-31 | 2023-07-31 | 2022-07-31 |
|---|---|---|---|---|
| Diluted EPS | - | $-5.61 | $-5.39 | $-5.58 |
| Basic EPS | - | $-5.61 | $-5.39 | $-5.58 |
Other
| Metric | 2025-07-31 | 2024-07-31 | 2023-07-31 | 2022-07-31 |
|---|---|---|---|---|
| Tax Effect Of Unusual Items | $0 | $-80,088 | $-505,392 | $0 |
| Tax Rate For Calcs | $0 | $0 | $0 | $0 |
| Normalized EBITDA (Bullshit earnings) | $2,729,452 | $-1,193,264 | $2,218,703 | $-241,520 |
| Total Unusual Items | $-3,556,519 | $-381,370 | $-2,406,627 | $-1,389,055 |
| Total Unusual Items Excluding Goodwill | $-3,556,519 | $-381,370 | $-2,406,627 | $-1,389,055 |
| Reconciled Depreciation | $15,282 | $385,375 | $572,940 | $583,005 |
| EBITDA (Bullshit earnings) | $-827,067 | $-1,574,634 | $-187,924 | $-1,630,575 |
| EBIT | $-842,349 | $-1,960,009 | $-760,864 | $-2,213,580 |
| Diluted NI Availto Com Stockholders | $-4,597,998 | $-3,191,524 | $-2,882,299 | $-2,910,394 |
| Tax Provision | $0 | $3,300 | $31,200 | $0 |
| Gain On Sale Of Business | $0 | $0 | $56,038 | $1,043,052 |
| Gain On Sale Of Security | $-3,556,519 | $-381,370 | $192,102 | $-2,432,107 |
| Provision For Doubtful Accounts | $0 | $-19,103 | $762,000 | $0 |
| Selling General And Administration | $2,042,349 | $2,599,112 | $2,448,864 | $3,220,890 |
| Other Gand A | $1,922,349 | $2,265,612 | $2,241,626 | $2,651,361 |
| Diluted Average Shares | - | $569,303 | $534,858 | $528,391 |
| Basic Average Shares | - | $569,303 | $534,858 | $528,391 |
| Minority Interests | - | - | $0 | $460,705 |
| Other Special Charges | - | - | $2,654,767 | - |
| Impairment Of Capital Assets | - | - | - | $0 |
Balance Sheet (Annual)
Assets
| Metric | 2025-07-31 | 2024-07-31 | 2023-07-31 | 2022-07-31 |
|---|---|---|---|---|
| Net Tangible Assets | $9,663,475 | $1,753,754 | $1,466,022 | $4,568,321 |
| Total Assets | $10,439,419 | $3,012,588 | $3,768,570 | $8,136,955 |
| Total Non Current Assets | $0 | $113,840 | $1,225,790 | $2,144,495 |
| Goodwill And Other Intangible Assets | $0 | $0 | $73,331 | $153,331 |
| Current Assets | $10,439,419 | $2,898,748 | $2,542,780 | $5,992,460 |
| Other Current Assets | $22,091 | $2,224 | $11,570 | $41,210 |
| Prepaid Assets | $600,000 | $123,000 | $504,000 | $751,000 |
| Receivables | $750,000 | $1,100,000 | $1,290,539 | $3,416,767 |
| Accounts Receivable | $750,000 | $200,000 | $1,250,000 | $762,000 |
| Cash Cash Equivalents And Short Term Investments | $9,067,328 | $1,673,524 | $736,671 | $1,783,483 |
| Cash And Cash Equivalents | $8,950,771 | $1,249,376 | $606,022 | $1,750,137 |
| Investmentin Financial Assets | - | - | $0 | $335,000 |
| Other Intangible Assets | - | - | $73,331 | $153,331 |
| Cash Financial | - | - | - | $1,750,137 |
| Assets Held For Sale Current | - | - | - | - |
Debt
| Metric | 2025-07-31 | 2024-07-31 | 2023-07-31 | 2022-07-31 |
|---|---|---|---|---|
| Total Debt | $0 | $31,792 | $1,104,909 | $1,418,310 |
| Long Term Debt And Capital Lease Obligation | $0 | $20,417 | $689,498 | $985,249 |
| Current Debt And Capital Lease Obligation | - | $11,375 | $415,411 | $433,061 |
Liabilities
| Metric | 2025-07-31 | 2024-07-31 | 2023-07-31 | 2022-07-31 |
|---|---|---|---|---|
| Total Liabilities Net Minority Interest | $775,944 | $1,258,834 | $2,229,217 | $3,784,348 |
| Total Non Current Liabilities Net Minority Interest | $0 | $270,417 | $689,498 | $985,249 |
| Tradeand Other Payables Non Current | $0 | $250,000 | - | - |
| Current Liabilities | $775,944 | $988,417 | $1,539,719 | $2,799,099 |
| Other Current Liabilities | $7,627 | $137,436 | - | $130,982 |
| Payables And Accrued Expenses | $768,317 | $839,606 | $1,054,308 | $2,275,253 |
| Payables | $348,732 | $89,606 | $761,168 | $2,275,253 |
| Other Payable | $328,747 | $69,621 | - | $1,966,490 |
| Total Tax Payable | $19,985 | $19,985 | $31,200 | $0 |
| Current Deferred Liabilities | - | $0 | $70,000 | $90,785 |
| Accounts Payable | - | - | $293,140 | $2,275,253 |
| Liabilities Heldfor Sale Non Current | - | - | - | - |
Equity
| Metric | 2025-07-31 | 2024-07-31 | 2023-07-31 | 2022-07-31 |
|---|---|---|---|---|
| Common Stock Equity | $9,663,475 | $1,753,754 | $1,539,353 | $4,721,652 |
| Total Equity Gross Minority Interest | $9,663,475 | $1,753,754 | $1,539,353 | $4,352,607 |
| Stockholders Equity | $9,663,475 | $1,753,754 | $1,539,353 | $4,721,652 |
| Retained Earnings | $-35,456,146 | $-30,858,148 | $-27,666,624 | $-24,784,325 |
| Gains Losses Not Affecting Retained Earnings | - | - | - | $181,502 |
| Other Equity Adjustments | - | - | - | $181,502 |
Other
| Metric | 2025-07-31 | 2024-07-31 | 2023-07-31 | 2022-07-31 |
|---|---|---|---|---|
| Ordinary Shares Number | $1,313,373 | $662,080 | $534,858 | $534,858 |
| Share Issued | $1,313,373 | $662,080 | $534,858 | $534,858 |
| Tangible Book Value | $9,663,475 | $1,753,754 | $1,466,022 | $4,568,321 |
| Invested Capital | $9,663,475 | $1,753,754 | $1,539,353 | $4,721,652 |
| Working Capital | $9,663,475 | $1,910,331 | $1,003,061 | $3,193,361 |
| Capital Lease Obligations | $0 | $31,792 | $1,104,909 | $1,418,310 |
| Total Capitalization | $9,663,475 | $1,753,754 | $1,539,353 | $4,721,652 |
| Additional Paid In Capital | $45,095,981 | $32,599,985 | $29,196,350 | $29,496,350 |
| Capital Stock | $23,640 | $11,917 | $9,627 | $9,627 |
| Common Stock | $23,640 | $11,917 | $9,627 | $9,627 |
| Long Term Capital Lease Obligation | $0 | $20,417 | $689,498 | $985,249 |
| Current Capital Lease Obligation | $0 | $11,375 | $415,411 | $433,061 |
| Current Accrued Expenses | $419,585 | $750,000 | $293,140 | $177,299 |
| Net PPE | $0 | $113,840 | $1,152,459 | $1,656,164 |
| Accumulated Depreciation | $0 | $-149,243 | $-110,567 | $-78,201 |
| Gross PPE | $0 | $263,083 | $1,263,026 | $1,734,365 |
| Machinery Furniture Equipment | $0 | $209,290 | $204,204 | $350,901 |
| Duefrom Related Parties Current | $0 | $900,000 | $40,539 | $2,654,767 |
| Other Short Term Investments | $116,557 | $424,148 | $130,649 | $33,346 |
| Current Deferred Revenue | - | $0 | $70,000 | $90,785 |
| Dueto Related Parties Current | - | $0 | $729,968 | $0 |
| Other Properties | - | $53,793 | $1,058,822 | $1,383,464 |
| Minority Interest | - | - | $0 | $-369,045 |
| Investments And Advances | - | - | $0 | $335,000 |
| Available For Sale Securities | - | - | - | $335,000 |
Cash Flow Statement (Annual)
Free Cash Flow
| Metric | 2025-07-31 | 2024-07-31 | 2023-07-31 | 2022-07-31 |
|---|---|---|---|---|
| Free Cash Flow | $-2,457,396 | $-125,569 | $-2,335,343 | $-248,894 |
Operating Activities
| Metric | 2025-07-31 | 2024-07-31 | 2023-07-31 | 2022-07-31 |
|---|---|---|---|---|
| Operating Cash Flow | $-2,457,396 | $-120,483 | $-2,333,899 | $-146,944 |
| Cash Flow From Continuing Operating Activities | $-2,457,396 | $-120,484 | $-2,333,899 | $-146,944 |
| Operating Gains Losses | $3,610,284 | $381,370 | $-73,355 | $2,471,420 |
| Cash From Discontinued Operating Activities | - | - | - | $0 |
Investing Activities
| Metric | 2025-07-31 | 2024-07-31 | 2023-07-31 | 2022-07-31 |
|---|---|---|---|---|
| Investing Cash Flow | $1,262,072 | $-1,579,955 | $459,816 | $-1,591,535 |
| Cash Flow From Continuing Investing Activities | $1,262,072 | $-1,579,955 | $459,816 | $-1,591,535 |
| Net Other Investing Changes | $900,000 | $-900,000 | $-40,539 | - |
| Capital Expenditure | - | $-5,086 | $-1,444 | $-101,950 |
| Cash From Discontinued Investing Activities | - | - | - | $0 |
Financing Activities
| Metric | 2025-07-31 | 2024-07-31 | 2023-07-31 | 2022-07-31 |
|---|---|---|---|---|
| Issuance Of Capital Stock | $8,896,719 | $2,343,792 | $0 | $0 |
| Financing Cash Flow | $8,896,719 | $2,343,792 | $729,968 | $-1,960,946 |
| Cash Flow From Continuing Financing Activities | $8,896,719 | $2,343,792 | $729,968 | $-1,960,946 |
| Net Common Stock Issuance | $8,896,719 | $2,343,792 | $0 | $0 |
| Common Stock Issuance | $8,896,719 | $2,343,792 | $0 | $0 |
| Cash From Discontinued Financing Activities | - | - | - | $0 |
| Net Other Financing Charges | - | - | - | $-3,029,149 |
Other
| Metric | 2025-07-31 | 2024-07-31 | 2023-07-31 | 2022-07-31 |
|---|---|---|---|---|
| Issuance Of Debt | $0 | $0 | $729,968 | $0 |
| Interest Paid Supplemental Data | $0 | $0 | $0 | $0 |
| Income Tax Paid Supplemental Data | $6,680 | $14,515 | $0 | $0 |
| End Cash Position | $8,950,771 | $1,249,376 | $606,022 | $1,750,137 |
| Beginning Cash Position | $1,249,376 | $606,022 | $1,750,137 | $5,596,740 |
| Changes In Cash | $7,701,395 | $643,354 | $-1,144,115 | $-3,699,425 |
| Net Issuance Payments Of Debt | $0 | $0 | $729,968 | $0 |
| Net Short Term Debt Issuance | $0 | $0 | $729,968 | $0 |
| Short Term Debt Issuance | $0 | $0 | $729,968 | $0 |
| Net Investment Purchase And Sale | $362,072 | $-674,869 | $429,799 | $-1,437,944 |
| Net PPE Purchase And Sale | $0 | $-5,086 | $70,556 | $181,409 |
| Sale Of PPE | $0 | $0 | $72,000 | $283,359 |
| Purchase Of PPE | $0 | $-5,086 | $-1,444 | $-101,950 |
| Change In Working Capital | $-1,497,964 | $2,315,708 | $-3,367,952 | $169,730 |
| Change In Other Current Liabilities | $0 | $-349,145 | $-422,894 | $-414,036 |
| Change In Payables And Accrued Expense | $-451,098 | $1,292,217 | $-1,950,917 | $1,814,299 |
| Change In Accrued Expense | $-451,098 | $1,303,432 | $-1,982,117 | $1,870,108 |
| Change In Tax Payable | $0 | $-11,215 | $31,200 | $-55,809 |
| Change In Income Tax Payable | $0 | $-11,215 | $31,200 | $-55,809 |
| Change In Prepaid Assets | $-496,866 | $392,636 | $276,644 | $130,909 |
| Change In Receivables | $-550,000 | $1,050,000 | $-1,250,000 | $-1,116,767 |
| Changes In Account Receivables | $-550,000 | $1,050,000 | $-1,250,000 | $-762,000 |
| Other Non Cash Items | $13,000 | $7,691 | - | - |
| Provisionand Write Offof Assets | $0 | $-19,103 | $3,416,767 | $0 |
| Depreciation Amortization Depletion | $15,282 | $385,375 | $572,940 | $583,005 |
| Depreciation And Amortization | $15,282 | $385,375 | $572,940 | $583,005 |
| Depreciation | $15,282 | $312,044 | $492,940 | $583,005 |
| Gain Loss On Investment Securities | $3,556,519 | $381,370 | $-192,102 | $2,432,107 |
| Gain Loss On Sale Of PPE | $53,765 | $0 | $49,702 | $39,313 |
| Gain Loss On Sale Of Business | $0 | $0 | $69,045 | $0 |
| Net Income From Continuing Operations | $-4,597,998 | $-3,191,524 | $-2,882,299 | $-3,371,099 |
| Sale Of Investment | - | $0 | $94,799 | $0 |
| Purchase Of Investment | - | $-674,869 | $0 | $-1,437,944 |
| Net Business Purchase And Sale | - | $0 | $335,000 | $-335,000 |
| Sale Of Business | - | $0 | $335,000 | $0 |
| Change In Other Working Capital | - | $-70,000 | $-20,785 | $-244,675 |
| Change In Payable | - | $-11,215 | $31,200 | $1,814,299 |
| Change In Account Payable | - | $1,303,432 | $-1,982,117 | $1,870,108 |
| Amortization Cash Flow | - | $73,331 | $80,000 | $80,000 |
| Amortization Of Intangibles | - | $73,331 | $80,000 | $80,000 |
| Effect Of Exchange Rate Changes | - | - | $0 | $-147,178 |
| Proceeds From Stock Option Exercised | - | - | $0 | $1,068,203 |
| Purchase Of Business | - | - | $0 | $-335,000 |
| Repayment Of Debt | - | - | - | $0 |
| Net Long Term Debt Issuance | - | - | - | $0 |
| Long Term Debt Payments | - | - | - | $0 |
| Long Term Debt Issuance | - | - | - | $0 |
| Net Intangibles Purchase And Sale | - | - | - | - |
| Purchase Of Intangibles | - | - | - | - |
| Asset Impairment Charge | - | - | - | - |