What is ATIF Holdings Limited's earnings per share (EPS)?

ATIF Holdings Limited (AUC) reported diluted earnings per share of -$0.31 for fiscal year 2024. EPS represents the portion of a company's net income allocated to each outstanding share of common stock and is widely used to evaluate profitability on a per-share basis.

ATIF Holdings Limited (AUC) Financials

AUC

FY2024 annual

Revenue $620K -74.7% YoY

Net Income -$1.8M +36.1% YoY

EPS (Diluted) -$0.31 YoY not available

Free Cash Flow -$89K +96.2% YoY

Market Cap $72.2M as of Sep 12, 2026

Price / Sales 116x on $620K revenue, FY2024

Price / Earnings n/m net loss, so no earnings multiple, trailing 12 months to April 30, 2025

Price / Book 8.6x on $8.4M equity, Q3 FY2025

A multiple compares the market's price with a filed figure; it says what the market pays, not how the business is doing. The market capitalization is the vendor's as of Sep 12, 2026; every other figure is from the SEC filings on this page. Not financial advice.

Source SEC Filings (10-K/10-Q) Latest period Q3 FY2025, ended Apr 30, 2025 Reported Jun 6, 2025 Currency USD FYE July

Newest figures come from the 10-Q for Q3 FY2025, filed Jun 6, 2025. Each column of the statement tables below links to the filing it was taken from, and every filing is listed on the AUC SEC filings page.

ATIF Holdings Limited (AUC) reported $620K in revenue for fiscal year 2024, down 74.7% from the prior fiscal year. This page shows its income statement, balance sheet, cash flow statement, and key financial ratios. View 8 years of annual fundamentals and quarterly data, with year-over-year growth rates and compound annual growth rates (CAGR). All figures are derived from SEC filings (10-K and 10-Q reports).

Financial Health Signals

Financial health score not available

ATIF Holdings Limited does not currently provide enough eligible data for a peer-relative financial health score, so none is published. The signals and metrics below are current.

Piotroski F-Score Partial

3/7

ATIF Holdings Limited passes 3 of 7 computable financial strength tests (2 of the nine could not be computed from available data). 2 of 4 profitability signals pass, 1 of 2 leverage/liquidity signals pass, neither operating efficiency signal passes.

Earnings Quality No Cash Backing

N/A

ATIF Holdings Limited reported a net loss of $1.8M while operations used $84K of cash. With neither figure positive, the ratio between the two carries no quality signal.

Interest Coverage At Risk

N/A

ATIF Holdings Limited reported an operating loss of $2.0M against $26 in interest expense. There is no operating profit to cover interest, so interest must be met from cash reserves or from financing rather than from operations.

Key Financial Metrics

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Earnings & Revenue

Revenue

$250K

YoY+25.0%

QoQ+25.0%

ATIF Holdings Limited generated $250K in revenue in Q3 2025. This represents an increase of 25.0% from the same quarter a year earlier. Against the prior quarter it is up 25.0%.

EBITDA

-$189K

YoY+61.6%

ATIF Holdings Limited's EBITDA was -$189K in Q3 2025, measuring earnings before interest, taxes, depreciation, and amortization. This represents an increase of 61.6% from the same quarter a year earlier.

Net Income

-$1.6M

YoY-96.8%

QoQ+16.5%

ATIF Holdings Limited reported -$1.6M in net income in Q3 2025. This represents a decrease of 96.8% from the same quarter a year earlier. Against the prior quarter it is up 16.5%.

EPS (Diluted)

-$0.09

QoQ+43.8%

ATIF Holdings Limited earned -$0.09 per diluted share (EPS) in Q3 2025. Against the prior quarter it is up 43.8%.

Cash & Balance Sheet

Cash & Debt

$6.7M

YoY+215.7%

QoQ+26.8%

ATIF Holdings Limited held $6.7M in cash as of Q3 2025; long-term debt is not reported for that period.

Shares Outstanding

17M

QoQ0.0%

ATIF Holdings Limited had 17M shares outstanding in Q3 2025. It is unchanged from the prior quarter.

Free Cash Flow

Not reported for Q3 2025.

Dividends Per Share

Not reported for Q3 2025.

Margins & Returns

Operating Margin

-75.6%

ATIF Holdings Limited's operating margin was -75.6% in Q3 2025, reflecting core business profitability. No change is given against Q3 2024: its reported ratio is below -100.0% of revenue, so it does not read as a share of revenue.

Return on Equity

-18.9%

YoY+7.1pp

QoQ+5.3pp

ATIF Holdings Limited's ROE was -18.9% in Q3 2025, measuring profit generated per dollar of shareholder equity. This is up 7.1 percentage points from the same quarter a year earlier. Against the prior quarter it is up 5.3 percentage points.

Gross Margin

Not reported for Q3 2025.

Net Margin

Not shown for Q3 2025: the reported ratio is below -100.0% of revenue, so it does not read as a share of revenue.

Capital Allocation

None of these metrics is reported for Q3 2025.

AUC Income Statement

Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.

AUC quarterly income statement

Metric	TTM	FY2410-K	FY2310-K	FY2210-K	FY2110-K	FY2010-K	FY1910-K	FY1810-K	FY1710-K
Revenue	N/A	$620K-74.7%	$2.5M+46.9%	$1.7M+78.0%	$937K+45.2%	$645K-79.0%	$3.1M-42.0%	$5.3M+46.0%	$3.6M
Cost of Revenue	N/A	N/A	N/A	$660K	N/A	$227K	N/A	N/A	N/A
Gross Profit	N/A	N/A	$2.5M+143.2%	$1.0M+7.5%	$937K+104.3%	$459K-85.1%	$3.1M-42.0%	$5.3M	N/A
SG&A Expenses	$1.8M	$2.3M+1.1%	$2.2M-15.5%	$2.7M-9.2%	$2.9M-5.1%	$3.1M+147.1%	$1.2M+54.3%	$807K+97.4%	$409K
Operating Income	-$1.3M	-$2.0M-157.6%	-$761K+65.6%	-$2.2M+8.6%	-$2.4M+62.2%	-$6.4M-1052.8%	$672K-75.4%	$2.7M+194.9%	$925K
EBITDA	N/A	-$1.8M-197.1%	-$622K+69.7%	-$2.1M+7.1%	-$2.2M+64.8%	-$6.3M-969.7%	$722K-73.7%	$2.7M+193.1%	$936K
Interest Expense	N/A	$26-98.6%	$2K-97.7%	$80K0.0%	$80K+125.1%	$36K+19.7%	$30K	N/A	N/A
Income Tax	N/A	$3K-89.4%	$31K	N/A	N/A	$76K-72.5%	$277K-61.4%	$717K+230.3%	$217K
Net Income	-$3.9M	-$1.8M+36.1%	-$2.9M+1.0%	-$2.9M+67.7%	-$9.0M+39.5%	-$14.9M-3567.3%	$429K-78.0%	$1.9M+203.7%	$641K
EPS (Basic)	N/A	-$0.31-3.3%	-$0.30+3.2%	-$0.31+65.6%	-$0.90	N/A	N/A	N/A	N/A
EPS (Diluted)	-$0.40	-$0.31	-$0.30+3.2%	-$0.31+65.6%	-$0.90	N/A	N/A	N/A	N/A
Diluted Shares (Avg)	N/A	10M	10M+1.2%	10M+0.3%	9M	N/A	N/A	N/A	N/A

Metric	Q3'2510-Q	Q2'2510-Q	Q1'2510-Q	Q4'2410-Q	Q3'2410-Q	Q2'2410-Q	Q1'2410-Q	Q4'2310-K
Revenue	$250K+25.0%	$200K+700.0%	N/A	$270K	$200K-33.3%	$25K-98.7%	$125K-58.3%	N/A
SG&A Expenses	$439K-30.9%	$503K+4.9%	$449K-36.7%	$441K	$635K+0.8%	$480K-7.4%	$710K+26.1%	N/A
Operating Income	-$189K+63.7%	-$351K+35.9%	-$521K+20.7%	-$234K	-$521K+13.4%	-$548K-141.0%	-$657K-145.2%	N/A
EBITDA	-$189K+61.6%	N/A	-$515K+17.9%	-$211K	-$492K+13.0%	-$518K-137.8%	-$627K-171.2%	N/A
Interest Expense	N/A	N/A	$18	N/A	N/A	$23-99.9%	N/A	N/A
Net Income	-$1.6M-96.8%	-$1.9M-366.9%	-$367K+41.3%	$0	-$808K-140.5%	-$408K-150.3%	-$625K-455.9%	N/A
EPS (Basic)	-$0.09-12.5%	-$0.16-300.0%	-$0.03+50.0%	-$0.12+64.7%	-$0.08-166.7%	-$0.04-150.0%	-$0.06-500.0%	-$0.34-209.1%
EPS (Diluted)	-$0.09	-$0.16-300.0%	-$0.03+50.0%	-$0.12+64.7%	-$0.08-166.7%	-$0.04-150.0%	-$0.06-500.0%	-$0.34-209.1%
Diluted Shares (Avg)	17M	12M+26.2%	12M+23.8%	N/A	10M+1.8%	10M0.0%	10M0.0%	N/A

Not reported in any period shown, so not listed: Cost of Revenue, Gross Profit, R&D Expenses, Income Tax.

AUC Balance Sheet

AUC quarterly balance sheet

Metric	FY2410-K	FY2310-K	FY2210-K	FY2110-K	FY2010-K	FY1910-K	FY1810-K	FY1710-K
Total Assets	$3.0M-20.1%	$3.8M-53.7%	$8.1M-28.6%	$11.4M-75.1%	$45.8M+271.0%	$12.3M+229.4%	$3.7M	N/A
Current Assets	$2.9M+14.0%	$2.5M-57.6%	$6.0M-39.1%	$9.8M+88.0%	$5.2M-50.5%	$10.6M+186.3%	$3.7M	N/A
Cash & Equivalents	$1.2M+106.2%	$606K-65.4%	$1.8M-68.7%	$5.6M+1266.2%	$410K-93.7%	$6.5M+8753.2%	$73K-49.6%	$145K
Short-Term Investments	$424K+224.6%	$131K	$0	$0	$0	$0	$0	$0
Inventory	N/A	N/A	$2.7M	N/A	$47K	N/A	N/A	N/A
Accounts Receivable	N/A	$650K	N/A	$1.0M+6.5%	$939K-36.2%	$1.5M+970.3%	$138K	N/A
Long-Term Investments	$0	$0-100.0%	$335K	$0	$0	$0	$0	$0
Goodwill	N/A	N/A	N/A	N/A	$25.9M	$0	N/A	N/A
Total Liabilities	$1.3M-43.5%	$2.2M-41.1%	$3.8M+120.8%	$1.7M-94.0%	$28.4M+2386.6%	$1.1M-34.1%	$1.7M	N/A
Current Liabilities	$988K-35.8%	$1.5M-45.0%	$2.8M+111.0%	$1.3M-83.0%	$7.8M+582.0%	$1.1M-34.1%	$1.7M	N/A
Non-Current Liabilities	$270K-60.8%	$689K-30.0%	$985K+154.4%	$387K-98.1%	$20.6M	$0	$0	N/A
Total Equity	$1.8M+13.9%	$1.5M-64.6%	$4.4M-54.5%	$9.6M-45.1%	$17.4M+55.4%	$11.2M+455.9%	$2.0M+450.9%	-$574K
Retained Earnings	-$30.9M-11.5%	-$27.7M-11.6%	-$24.8M-12.4%	-$22.1M-63.5%	-$13.5M-1069.9%	$1.4M+33.9%	$1.0M	N/A

Metric	Q3'2510-Q	Q2'2510-Q	Q1'2510-Q	Q4'2410-Q	Q3'2410-Q	Q2'2410-Q	Q1'2410-Q	Q4'2310-K
Total Assets	$8.7M+160.6%	$8.6M+247.2%	$5.9M+93.5%	$3.0M-20.1%	$3.3M-59.2%	$2.5M-70.5%	$3.0M-64.5%	$3.8M-53.7%
Current Assets	$8.7M+172.4%	$8.6M+433.3%	$5.8M+196.2%	$2.9M+14.0%	$3.2M-52.2%	$1.6M-76.2%	$2.0M-69.2%	$2.5M-57.6%
Cash & Equivalents	$6.7M+215.7%	$5.3M+3687.0%	$458K+26.7%	$1.2M+106.2%	$2.1M+352.6%	$139K-83.2%	$361K-80.7%	$606K-65.4%
Short-Term Investments	$1.1M+467.2%	$2.8M+402.3%	$4.2M	$424K+224.6%	$200K	$549K	$0	$131K
Accounts Receivable	$250K+25.0%	N/A	N/A	N/A	$200K-88.6%	$500K-69.7%	$654K+553.6%	$650K
Long-Term Investments	$0	$0	$0	$0	$0	$0	$0-100.0%	$0-100.0%
Total Liabilities	$278K+21.5%	$771K-61.1%	$887K-58.3%	$1.3M-43.5%	$229K-93.2%	$2.0M-40.2%	$2.1M-50.0%	$2.2M-41.1%
Current Liabilities	$278K+39.0%	$771K-47.0%	$625K-58.2%	$988K-35.8%	$200K-92.4%	$1.5M-41.6%	$1.5M-54.8%	$1.5M-45.0%
Non-Current Liabilities	$0-100.0%	$0-100.0%	$262K-58.5%	$270K-60.8%	$29K-96.1%	$528K-36.1%	$631K-33.3%	$689K-30.0%
Total Equity	$8.4M+170.9%	$7.9M+1454.4%	$5.0M+446.9%	$1.8M+13.9%	$3.1M-35.1%	$506K-90.1%	$914K-78.8%	$1.5M-64.6%
Retained Earnings	-$34.7M-17.7%	-$33.1M-15.4%	-$31.2M-10.4%	-$30.9M-11.5%	-$29.5M-19.1%	-$28.7M-17.4%	-$28.3M-12.0%	-$27.7M-11.6%

Not reported in any period shown, so not listed: Inventory, Goodwill, Long-Term Debt.

AUC Cash Flow Statement

AUC quarterly cash flow statement

Metric	TTM	FY2410-K	FY2310-K	FY2210-K	FY2110-K	FY2010-K	FY1910-K	FY1810-K	FY1710-K
Operating Cash Flow	-$2.1M	-$84K+96.4%	-$2.3M-1488.3%	-$147K+94.5%	-$2.7M+54.7%	-$5.9M-95.2%	-$3.0M-248.2%	$2.0M+1224.8%	$154K
Depreciation & Amortization	N/A	$112K-19.3%	$139K-12.5%	$159K-24.1%	$209K+73.1%	$121K+139.9%	$50K+205.8%	$16K+45.4%	$11K
Capital Expenditures	N/A	$5K+252.2%	$1K-98.6%	$102K-4.3%	$107K-87.8%	$874K+4111.7%	$21K-22.4%	$27K+78.9%	$15K
Free Cash Flow	N/A	-$89K+96.2%	-$2.3M-838.3%	-$249K+91.0%	-$2.8M+59.0%	-$6.8M-122.7%	-$3.0M-251.2%	$2.0M+1348.4%	$139K
Investing Cash Flow	$662K	-$749K-263.0%	$460K+128.9%	-$1.6M-284.6%	$862K+588.4%	-$176K-123.9%	$739K+125.5%	-$2.9M-14052.8%	-$20K
Financing Cash Flow	N/A	$2.3M+221.1%	$730K+137.2%	-$2.0M-128.7%	$6.8M+4714.0%	$142K-98.4%	$8.7M+1057.6%	$755K	N/A

Metric	Q3'2510-Q	Q2'2510-Q	Q1'2510-Q	Q4'2410-Q	Q3'2410-Q	Q2'2410-Q	Q1'2410-Q	Q4'2310-K
Operating Cash Flow	-$939K-1400.3%	-$395K-85.7%	-$801K-509.8%	-$4K	-$63K+89.7%	-$213K+81.0%	$195K-46.3%	N/A
Depreciation & Amortization	$0-100.0%	N/A	$6K-78.8%	$23K	$30K-19.1%	$30K-19.1%	$30K-19.1%	N/A
Capital Expenditures	N/A	N/A	N/A	$0	$0-100.0%	$754	$4K-46.8%	N/A
Free Cash Flow	N/A	N/A	N/A	-$4K	-$63K+89.7%	-$214K+80.9%	$191K-46.3%	N/A
Investing Cash Flow	$221K+173.6%	$432K+4742.8%	$9K+102.0%	$0	-$300K-222.7%	-$9K-112.1%	-$440K-81.3%	N/A
Financing Cash Flow	$2.1M	N/A	N/A	$0	N/A	N/A	N/A	N/A

Not reported in any period shown, so not listed: Stock-Based Compensation, Dividends Paid, Share Buybacks.

AUC Financial Ratios

Margins and returns are percentages; the remaining ratios are unitless multiples. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.

AUC quarterly financial ratios

Metric	FY2410-K	FY2310-K	FY2210-K	FY2110-K	FY2010-K	FY1910-K	FY1810-K	FY1710-K
Gross Margin	N/A	100.0%+39.6pp	60.4%-39.6pp	100.0%+28.9pp	71.1%-28.9pp	100.0%0.0pp	100.0%	N/A
Operating Margin	-316.1%	-31.1%	-132.8%	-258.5%	-991.9%	21.8%-29.6pp	51.4%+25.9pp	25.4%
Net Margin	-296.9%	-117.6%	-174.6%	-960.6%	-2306.9%	13.9%-22.7pp	36.7%+19.1pp	17.6%
Return on Equity	-105.0%+82.3pp	-187.2%-120.4pp	-66.9%+27.2pp	-94.1%-8.6pp	-85.5%-89.3pp	3.8%-92.8pp	96.6%	N/A
Return on Assets	-61.1%+15.4pp	-76.5%-40.7pp	-35.8%+43.2pp	-79.0%-46.5pp	-32.5%-36.0pp	3.5%-48.5pp	52.0%	N/A
Current Ratio	2.93+1.3x	1.65-0.5x	2.14-5.3x	7.42+6.8x	0.67-8.6x	9.28+7.1x	2.13	N/A
Debt-to-Equity	0.72-0.7x	1.45+0.6x	0.87+0.7x	0.18-1.5x	1.63+1.5x	0.10-0.8x	0.86	N/A
Asset Turnover	0.21-0.4x	0.65+0.4x	0.20+0.1x	0.08+0.1x	0.01-0.2x	0.25-1.2x	1.42	N/A
FCF Margin	-14.4%+80.9pp	-95.3%-80.4pp	-14.9%	-296.0%	-1049.1%	-98.7%-136.6pp	37.9%+34.0pp	3.8%

Metric	Q3'2510-Q	Q2'2510-Q	Q1'2510-Q	Q4'2410-Q	Q3'2410-Q	Q2'2410-Q	Q1'2410-Q	Q4'2310-K
Operating Margin	-75.6%	-175.4%	N/A	-86.8%	-260.6%	-2190.1%	-525.4%	N/A
Net Margin	-635.6%	-951.7%	N/A	0.0%	-403.8%	-1630.5%	-500.4%	N/A
Return on Equity	-18.9%+7.1pp	-24.2%+56.3pp	-7.3%+61.1pp	0.0%	-26.0%-19.0pp	-80.5%-96.4pp	-68.4%-65.8pp	N/A
Return on Assets	-18.3%+5.9pp	-22.0%-5.6pp	-6.2%+14.3pp	0.0%	-24.2%-20.1pp	-16.4%-26.0pp	-20.6%-19.3pp	N/A
Current Ratio	31.24+15.3x	11.21+10.1x	9.26+7.9x	2.93+1.3x	15.95+13.4x	1.11-1.6x	1.31-0.6x	1.65-0.5x
Debt-to-Equity	0.030.0x	0.10-3.8x	0.18-2.1x	0.72-0.7x	0.07-0.6x	3.92+3.3x	2.33+1.3x	1.45+0.6x
Asset Turnover	0.030.0x	0.020.0x	N/A	0.09	0.060.0x	0.01-0.2x	0.040.0x	N/A
FCF Margin	N/A	N/A	N/A	-1.6%	-31.3%	-854.1%	152.8%	N/A

Not reported in any period shown, so not listed: Gross Margin.

Reported as filed but not readable as a share of revenue in the periods where the ratio runs further from zero than a revenue base allows; no change figure is given where either compared period is one of those: Operating Margin, Net Margin, FCF Margin.

Where ATIF Holdings Limited Ranks

Frequently Asked Questions

What is ATIF Holdings Limited's annual revenue?

ATIF Holdings Limited (AUC) reported $620K in total revenue for fiscal year 2024. This represents a -74.7% change compared to the previous fiscal year. Revenue measures the total income earned from the company's primary business operations before any expenses are deducted.

How fast is ATIF Holdings Limited's revenue growing?

ATIF Holdings Limited (AUC) revenue declined by 74.7% year-over-year, from $2.5M to $620K in fiscal year 2024.

Is ATIF Holdings Limited profitable?

No, ATIF Holdings Limited (AUC) reported a net income of -$1.8M in fiscal year 2024.

What is ATIF Holdings Limited's EBITDA?

ATIF Holdings Limited (AUC) had EBITDA of -$1.8M in fiscal year 2024, measuring earnings before interest, taxes, depreciation, and amortization.

What is ATIF Holdings Limited's return on equity (ROE)?

ATIF Holdings Limited (AUC) has a return on equity of -105.0% for fiscal year 2024, measuring how efficiently the company generates profit from shareholder equity.

What is ATIF Holdings Limited's free cash flow?

ATIF Holdings Limited (AUC) recorded an outflow of $89K in free cash flow during fiscal year 2024. This represents a 96.2% change compared to the previous fiscal year. Free cash flow represents the cash a company generates after accounting for capital expenditures, and is widely used to assess financial flexibility and shareholder value.

What is ATIF Holdings Limited's operating cash flow?

ATIF Holdings Limited (AUC) recorded an outflow of $84K in operating cash flow during fiscal year 2024, representing cash used by core business activities.

What are ATIF Holdings Limited's total assets?

ATIF Holdings Limited (AUC) had $3.0M in total assets as of fiscal year 2024, including both current and long-term assets.

What are ATIF Holdings Limited's capital expenditures?

ATIF Holdings Limited (AUC) invested $5K in capital expenditures during fiscal year 2024, funding long-term assets and infrastructure.

How many shares does ATIF Holdings Limited have outstanding?

ATIF Holdings Limited (AUC) had 12M shares outstanding as of fiscal year 2024.

What is ATIF Holdings Limited's current ratio?

ATIF Holdings Limited (AUC) had a current ratio of 2.93 as of fiscal year 2024, which is generally considered healthy.

What is ATIF Holdings Limited's debt-to-equity ratio?

ATIF Holdings Limited (AUC) had a debt-to-equity ratio of 0.72 as of fiscal year 2024, measuring the company's financial leverage by comparing total debt to shareholder equity.

What is ATIF Holdings Limited's return on assets (ROA)?

ATIF Holdings Limited (AUC) had a return on assets of -61.1% for fiscal year 2024, measuring how efficiently the company uses its assets to generate profit.

What is ATIF Holdings Limited's P/E ratio?

ATIF Holdings Limited (AUC) has no price-to-earnings ratio at the moment: net loss, so no earnings multiple (trailing 12 months to April 30, 2025). The market capitalization is $72.2M as of Sep 12, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.

What is ATIF Holdings Limited's price-to-sales ratio?

ATIF Holdings Limited (AUC) trades at 116x sales, its market capitalization divided by revenue of $620K revenue, FY2024. The market capitalization is $72.2M as of Sep 12, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.

What is ATIF Holdings Limited's Piotroski F-Score?

ATIF Holdings Limited (AUC) has a Piotroski F-Score of 3 out of 7 computable signals; 2 of the nine could not be computed from available data, so the full-scale strength rating is not shown. The F-Score evaluates nine binary signals across profitability (positive ROA, positive cash flow, improving ROA, earnings quality), leverage (decreasing debt, improving liquidity, no share dilution), and operating efficiency (improving gross margin, improving asset turnover). Scores of 7 to 9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.

Are ATIF Holdings Limited's earnings high quality?

ATIF Holdings Limited (AUC) reported a net loss of $1.8M while operations used $84K of cash. With neither figure positive, the ratio between the two carries no quality signal. This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.

Can ATIF Holdings Limited cover its interest payments?

ATIF Holdings Limited (AUC) reported an operating loss of $2.0M against $26 in interest expense. There is no operating profit to cover interest, so interest must be met from cash reserves or from financing rather than from operations. This ratio divides operating income by interest expense. Ratios above 5x indicate strong debt-servicing ability, while ratios below 2x suggest the company may face difficulty meeting interest payments if earnings decline. Learn more in our complete guide to financial health indicators.