ATIF Holdings (AUC) Financials
Ticker history: ZBAI became AUC (ATIF Holdings Limited) on . Earlier news and filings retain their original names and dates. View ZBAI history.
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 Nov 2, 2026; every other figure is from the SEC filings on this page. Not financial advice.
Newest figures come from the filing 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.
Financial Health Signals
We do not publish a peer-relative financial health score for ATIF Holdings Limited, because the score only covers companies whose filings and listing give us what it needs to compare them with their peers. The signals and metrics below are current.
ATIF Holdings Limited passes 2 of 7 computable financial strength tests (2 of the nine could not be computed from available data). 1 of 4 profitability signals pass, 1 of 2 leverage/liquidity signals pass, the one computable operating efficiency signal (asset turnover improving) does not pass.
Key Financial Metrics
Earnings & Revenue
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%.
ATIF Holdings Limited's EBITDA was -$189K in Q3 2025, measuring earnings before interest, taxes, depreciation, and amortization. The change from the same quarter a year earlier is not meaningful, because that figure was zero or negative.
ATIF Holdings Limited reported a net loss of $1.6M in Q3 2025. The change from the same quarter a year earlier is not meaningful, because that figure was zero or negative. The change from the prior quarter is not meaningful, because that quarter’s figure was zero or negative.
ATIF Holdings Limited earned -$0.09 per diluted share (EPS) in Q3 2025. The change from the prior quarter is not meaningful, because that quarter’s figure was zero or negative.
Cash & Balance Sheet
ATIF Holdings Limited held $6.7M in cash as of Q3 2025; no long-term debt figure is on record for that period.
Not reported for Q3 2025.
Not reported for Q3 2025.
Margins & Returns
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.
ATIF Holdings Limited's quarterly ROE was -18.9% in Q3 2025: one quarter's net income over shareholder equity, not annualized. 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.
Not reported for Q3 2025.
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.
| Metric | Q3'25Filing | Q2'25Filing | Q1'25Filing | Q4'24Filing | Q3'24Filing | Q2'24Filing | Q1'24Filing | Q4'23Filing |
|---|---|---|---|---|---|---|---|---|
| Revenue | $250K+25.0% | $200K+700.0% | N/A | $270K+80.0% | $200K-33.3% | $25K-98.7% | $125K-58.3% | $150K-83.0% |
| SG&A Expenses | $439K-39.1% | $551K-3.8% | $521K-33.3% | $524K | $721K+2.8% | $573K+1.1% | $782K+37.7% | N/A |
| Operating Income | -$189Kn/m | -$351Kn/m | -$521Kn/m | -$234Kn/m | -$521Kn/m | -$548K-141.0% | -$657Kn/m | -$1.2Mn/m |
| EBITDA | -$189Kn/m | N/A | -$515Kn/m | -$211K | -$492Kn/m | -$518K-137.8% | -$627Kn/m | N/A |
| Interest Expense | N/A | N/A | $18 | N/A | N/A | N/A | N/A | N/A |
| Income Tax | N/A | N/A | N/A | N/A | N/A | N/A | N/A | -$544K |
| Net Income | -$1.6Mn/m | -$1.9Mn/m | -$367Kn/m | -$1.4Mn/m | -$808Kn/m | -$408K-150.3% | -$625K | -$3.2M |
| EPS (Basic) | -$0.09 | -$0.16n/m | -$0.03n/m | -$0.12n/m | -$0.08n/m | -$0.04-150.0% | -$0.06n/m | -$0.34n/m |
| EPS (Diluted) | -$0.09 | -$0.16n/m | -$0.03n/m | -$0.12n/m | -$0.08n/m | -$0.04-150.0% | -$0.06n/m | -$0.34n/m |
| 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.
AUC Balance Sheet
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.
| Metric | Q3'25Filing | Q2'25Filing | Q1'25Filing | Q4'24Filing | Q3'24Filing | Q2'24Filing | Q1'24Filing | Q4'23Filing |
|---|---|---|---|---|---|---|---|---|
| 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% | $4.2Mn/m | $424K+224.6% | $200Kn/m | $549Kn/m | $0n/m | $131Kn/m |
| Accounts Receivable | $250K+25.0% | N/A | N/A | N/A | $200K-88.6% | $500K-69.7% | $654K+553.6% | $650K |
| Long-Term Investments | $0n/m | $0n/m | $0n/m | $0n/m | $0n/m | $0n/m | $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 | -$34.7Mn/m | -$33.1Mn/m | -$31.2Mn/m | -$30.9Mn/m | -$29.5Mn/m | -$28.7Mn/m | -$28.3Mn/m | -$27.7Mn/m |
Not reported in any period shown, so not listed: Inventory, Goodwill, Long-Term Debt.
AUC Cash Flow 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.
| Metric | Q3'25Filing | Q2'25Filing | Q1'25Filing | Q4'24Filing | Q3'24Filing | Q2'24Filing | Q1'24Filing | Q4'23Filing |
|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | -$939Kn/m | -$395Kn/m | -$801K-509.8% | -$4Kn/m | -$63Kn/m | -$213Kn/m | $195K-46.3% | -$973K-813.6% |
| Depreciation & Amortization | $0-100.0% | N/A | $6K-78.8% | $23K-20.2% | $30K-19.1% | $30K-19.1% | $30K-19.1% | $29K+30.6% |
| Capital Expenditures | N/A | N/A | N/A | $0 | $0-100.0% | $754n/m | $4K-46.8% | N/A |
| Free Cash Flow | N/A | N/A | N/A | -$4K | -$63Kn/m | -$214Kn/m | $191K-46.3% | N/A |
| Investing Cash Flow | $221Kn/m | $432Kn/m | $9Kn/m | $0-100.0% | -$300K-222.7% | -$9K-112.1% | -$440Kn/m | $381K-32.6% |
| 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.
| Metric | Q3'25Filing | Q2'25Filing | Q1'25Filing | Q4'24Filing | Q3'24Filing | Q2'24Filing | Q1'24Filing | Q4'23Filing |
|---|---|---|---|---|---|---|---|---|
| Operating Margin | -75.6% | -175.4% | N/A | -86.8% | -260.6% | -2190.1% | -525.4% | -816.6% |
| Net Margin | -635.6% | -951.7% | N/A | 0.0% | -403.8% | -1630.6% | -500.4% | -2163.3% |
| Return on Equity | -18.9%+7.1pp | -24.2%+56.3pp | -7.3%+61.1pp | -77.0%+133.8pp | -26.0%-19.0pp | -80.5%-96.4pp | -68.4% | -210.8% |
| Return on Assets | -18.3%+5.9pp | -22.0%-5.6pp | -6.2%+14.3pp | -44.8%+41.3pp | -24.2%-20.1pp | -16.4%-26.0pp | -20.6% | -86.1% |
| 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 |
| Liabilities-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 | 0.090.0x | 0.060.0x | 0.01-0.2x | 0.040.0x | 0.04-0.1x |
| 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, Debt-to-Equity.
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.
Similar Companies
Newest fiscal year on record for each company. The health score is the peer-relative Financial Health Score for that year; a dash means no score is published for it. Market cap is stated at each company's latest close.
| Company | Fiscal year | Revenue | Net income | Net margin | Market cap | Health score |
|---|---|---|---|---|---|---|
| ATIF Holdings Limited AUC | FY2024 | $620K | -$3.2M | N/A | $146.0M | — |
| Soluna Holdings, Inc. SLNH | FY2025 | $29.7M | -$53.4M | N/A | $142.7M | 40/100 |
| Defi Technologies, Inc. DEFT | FY2025 | $99.1M | $62.4M | 62.9% | $136.1M | 27/100 |
| BitFuFu Inc. FUFU | FY2025 | $477.5M | -$31.3M | -6.5% | $166.0M | 57/100 |
| BRBI BR Partners S.A. ADSs BRBI | FY2025 | $97.0M | $32.0M | 33.0% | $191.6M | 31/100 |
Where ATIF Holdings Limited Ranks
Frequently Asked Questions
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.
ATIF Holdings Limited (AUC) revenue declined by 74.7% year-over-year, from $2.5M to $620K in fiscal year 2024.
No, ATIF Holdings Limited (AUC) reported a net loss of $3.2M in fiscal year 2024.
ATIF Holdings Limited (AUC) had EBITDA of -$1.8M in fiscal year 2024, measuring earnings before interest, taxes, depreciation, and amortization.
ATIF Holdings Limited (AUC) has a return on equity of -182.0% for fiscal year 2024, measuring how efficiently the company generates profit from shareholder equity.
ATIF Holdings Limited (AUC) recorded an outflow of $126K in free cash flow during fiscal year 2024. The change from the previous fiscal year is not meaningful, because that year’s figure was zero or negative. 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.
ATIF Holdings Limited (AUC) recorded an outflow of $120K in operating cash flow during fiscal year 2024, representing cash used by core business activities.
ATIF Holdings Limited (AUC) had $3.0M in total assets as of fiscal year 2024, including both current and long-term assets.
ATIF Holdings Limited (AUC) invested $5K in capital expenditures during fiscal year 2024, funding long-term assets and infrastructure.
ATIF Holdings Limited (AUC) had a current ratio of 2.93 as of fiscal year 2024, which is generally considered healthy.
ATIF Holdings Limited (AUC) had a liabilities-to-equity ratio of 0.72 as of fiscal year 2024, which is total liabilities divided by total shareholder equity. Total liabilities counts every obligation on the balance sheet (payables, deposits, insurance reserves and deferred taxes as well as borrowings), so this ratio usually runs well above debt-to-equity. No debt-to-equity ratio is shown for fiscal year 2024, because the filing data we hold for that year carries no long-term debt figure.
ATIF Holdings Limited (AUC) had a return on assets of -105.9% for fiscal year 2024, measuring how efficiently the company uses its assets to generate profit.
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 $146.0M as of Nov 2, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.
ATIF Holdings Limited (AUC) trades at 236x sales, its market capitalization divided by $620K revenue, FY2024. The market capitalization is $146.0M as of Nov 2, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.
ATIF Holdings Limited (AUC) has a Piotroski F-Score of 2 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.