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Atif Holdings Limited Financials

AUC
Source SEC Filings (10-K/10-Q) Data as of Apr 30, 2025 Currency USD FYE July

This page shows Atif Holdings Limited (AUC) financial statements, including the 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 pending refresh

We are recalculating Atif Holdings Limited's peer-relative financial health score against the latest fiscal year. It will appear here once the refresh completes. The signals and metrics below are current.

Altman Z-Score Safe
47.75

Atif Holdings Limited scores 47.75, well above the 2.99 safe threshold. The score is driven primarily by a large market capitalization ($81.5M) relative to total liabilities ($887K). This indicates low bankruptcy risk based on profitability, leverage, and asset efficiency.

Distress-screening estimate for non-financial companies. Not computed for banks or insurers, where the Altman model does not apply.

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 Low Quality
0.05x

For every $1 of reported earnings, Atif Holdings Limited generates $0.05 in operating cash flow (-$84K OCF vs -$1.8M net income). This low ratio suggests earnings are primarily driven by accounting accruals rather than cash generation, which may not be sustainable.

Interest Coverage At Risk
-75385.0x

Atif Holdings Limited earns $-75385.0 in operating income for every $1 of interest expense (-$2.0M vs $26). This narrow margin raises concern about the company's ability to service its debt if operating income declines.

Key Financial Metrics

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Earnings & Revenue

Revenue
$620K
YoY-74.7%
5Y CAGR-27.4%

Atif Holdings Limited generated $620K in revenue in fiscal year 2024. This represents a decrease of 74.7% from the prior year.

EBITDA
-$1.8M
YoY-197.1%

Atif Holdings Limited's EBITDA was -$1.8M in fiscal year 2024, measuring earnings before interest, taxes, depreciation, and amortization. This represents a decrease of 197.1% from the prior year.

Net Income
-$1.8M
YoY+36.1%

Atif Holdings Limited reported -$1.8M in net income in fiscal year 2024. This represents an increase of 36.1% from the prior year.

EPS (Diluted)
$-0.31
YoY-3.3%

Atif Holdings Limited earned $-0.31 per diluted share (EPS) in fiscal year 2024. This represents a decrease of 3.3% from the prior year.

Cash & Balance Sheet

Free Cash Flow
-$89K
YoY+96.2%

Atif Holdings Limited generated -$89K in free cash flow in fiscal year 2024, representing cash available after capex. This represents an increase of 96.2% from the prior year.

Cash & Debt
$458K
YoY+26.7%
5Y CAGR-41.1%

Atif Holdings Limited held $458K in cash against $0 in long-term debt as of fiscal year 2024.

Dividends Per Share
N/A
Shares Outstanding
12M
YoY+23.8%

Atif Holdings Limited had 12M shares outstanding in fiscal year 2024. This represents an increase of 23.8% from the prior year.

Margins & Returns

Gross Margin
N/A
Operating Margin
-316.1%
YoY-285.1pp
5Y CAGR-337.9pp

Atif Holdings Limited's operating margin was -316.1% in fiscal year 2024, reflecting core business profitability. This is down 285.1 percentage points from the prior year.

Net Margin
-296.9%
YoY-179.3pp
5Y CAGR-310.8pp

Atif Holdings Limited's net profit margin was -296.9% in fiscal year 2024, showing the share of revenue converted to profit. This is down 179.3 percentage points from the prior year.

Return on Equity
-36.8%
YoY+278.6pp
5Y CAGR-40.7pp

Atif Holdings Limited's ROE was -36.8% in fiscal year 2024, measuring profit generated per dollar of shareholder equity. This is up 278.6 percentage points from the prior year.

Capital Allocation

R&D Spending
N/A
Share Buybacks
N/A
Capital Expenditures
$5K
YoY+252.2%
5Y CAGR-24.5%

Atif Holdings Limited invested $5K in capex in fiscal year 2024, funding long-term assets and infrastructure. This represents an increase of 252.2% from the prior year.

AUC Income Statement

Metric Q3'25 Q2'25 Q1'25 Q4'24 Q3'24 Q2'24 Q1'24 Q4'23
Revenue $250K+25.0% $200K N/A $270K+35.0% $200K+700.0% $25K-80.0% $125K N/A
Cost of Revenue N/A N/A N/A N/A N/A N/A N/A N/A
Gross Profit N/A N/A N/A N/A N/A N/A N/A N/A
R&D Expenses N/A N/A N/A N/A N/A N/A N/A N/A
SG&A Expenses $439K-12.7% $503K+12.0% $449K+1.8% $441K-30.6% $635K+32.5% $480K-32.4% $710K N/A
Operating Income -$189K+46.1% -$351K+32.7% -$521K-122.3% -$234K+55.0% -$521K+4.8% -$548K+16.6% -$657K N/A
Interest Expense N/A N/A N/A N/A N/A $23 N/A N/A
Income Tax N/A N/A N/A N/A N/A N/A N/A N/A
Net Income -$1.6M+16.5% -$1.9M-418.5% -$367K $0+100.0% -$808K-98.1% -$408K+34.8% -$625K N/A
EPS (Diluted) $-0.09+43.8% $-0.16-433.3% $-0.03 N/A $-0.08-100.0% $-0.04+33.3% $-0.06 N/A

AUC Balance Sheet

Metric Q3'25 Q2'25 Q1'25 Q4'24 Q3'24 Q2'24 Q1'24 Q4'23
Total Assets $8.7M+0.6% $8.6M+46.8% $5.9M+95.3% $3.0M-9.6% $3.3M+33.9% $2.5M-18.2% $3.0M-19.3% $3.8M
Current Assets $8.7M+0.6% $8.6M+49.3% $5.8M+99.6% $2.9M-9.1% $3.2M+96.9% $1.6M-17.1% $2.0M-23.2% $2.5M
Cash & Equivalents $6.7M+26.8% $5.3M+1051.2% $458K-63.4% $1.2M-41.0% $2.1M+1420.8% $139K-61.5% $361K-40.4% $606K
Inventory N/A N/A N/A N/A N/A N/A N/A N/A
Accounts Receivable $250K N/A N/A N/A $200K-60.0% $500K-23.5% $654K+0.6% $650K
Goodwill N/A N/A N/A N/A N/A N/A N/A N/A
Total Liabilities $278K-63.9% $771K-13.1% $887K-29.6% $1.3M+450.0% $229K-88.5% $2.0M-6.8% $2.1M-4.6% $2.2M
Current Liabilities $278K-63.9% $771K+23.3% $625K-36.8% $988K+394.2% $200K-86.2% $1.5M-2.8% $1.5M-2.9% $1.5M
Long-Term Debt N/A N/A N/A N/A N/A N/A N/A N/A
Total Equity $8.4M+6.9% $7.9M+57.5% $5.0M+185.0% $1.8M-43.5% $3.1M+513.2% $506K-44.6% $914K-40.6% $1.5M
Retained Earnings -$34.7M-4.8% -$33.1M-6.1% -$31.2M-1.2% -$30.9M-4.6% -$29.5M-2.8% -$28.7M-1.4% -$28.3M-2.3% -$27.7M

AUC Cash Flow Statement

Metric Q3'25 Q2'25 Q1'25 Q4'24 Q3'24 Q2'24 Q1'24 Q4'23
Operating Cash Flow -$939K-137.7% -$395K+50.6% -$801K-19017.2% -$4K+93.3% -$63K+70.6% -$213K-208.9% $195K N/A
Capital Expenditures N/A N/A N/A $0 $0-100.0% $754-82.6% $4K N/A
Free Cash Flow N/A N/A N/A -$4K+93.3% -$63K+70.7% -$214K-211.8% $191K N/A
Investing Cash Flow $221K-48.9% $432K+4693.2% $9K $0+100.0% -$300K-3123.2% -$9K+97.9% -$440K N/A
Financing Cash Flow $2.1M N/A N/A $0 N/A N/A N/A N/A
Dividends Paid N/A N/A N/A N/A N/A N/A N/A N/A
Share Buybacks N/A N/A N/A N/A N/A N/A N/A N/A

AUC Financial Ratios

Metric Q3'25 Q2'25 Q1'25 Q4'24 Q3'24 Q2'24 Q1'24 Q4'23
Gross Margin N/A N/A N/A N/A N/A N/A N/A N/A
Operating Margin -75.6%+99.8pp -175.4% N/A -86.8%+173.8pp -260.6%+1929.4pp -2190.1%-1664.6pp -525.4% N/A
Net Margin -635.6%+316.1pp -951.7% N/A 0.0%+403.8pp -403.8%+1226.8pp -1630.5%-1130.2pp -500.4% N/A
Return on Equity -18.9%+5.3pp -24.2%-16.8pp -7.3%-7.3pp 0.0%+26.0pp -26.0%+54.5pp -80.5%-12.1pp -68.4% N/A
Return on Assets -18.3%+3.7pp -22.0%-15.8pp -6.2%-6.2pp 0.0%+24.2pp -24.2%-7.8pp -16.4%+4.2pp -20.6% N/A
Current Ratio 31.24+20.0 11.21+2.0 9.26+6.3 2.93-13.0 15.95+14.8 1.11-0.2 1.31-0.3 1.65
Debt-to-Equity 0.03-0.1 0.10-0.1 0.18-0.5 0.72+0.6 0.07-3.8 3.92+1.6 2.33+0.9 1.45
FCF Margin N/A N/A N/A -1.6%+29.7pp -31.3%+822.8pp -854.1%-1006.9pp 152.8% N/A

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 income of -$1.8M in fiscal year 2024, with a net profit margin of -296.9%.

Atif Holdings Limited (AUC) reported diluted earnings per share of $-0.31 for fiscal year 2024. This represents a -3.3% change compared to the previous fiscal year. 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) had EBITDA of -$1.8M in fiscal year 2024, measuring earnings before interest, taxes, depreciation, and amortization.

Atif Holdings Limited (AUC) had an operating margin of -316.1% in fiscal year 2024, reflecting the profitability of core business operations before interest and taxes.

Atif Holdings Limited (AUC) had a net profit margin of -296.9% in fiscal year 2024, representing the share of revenue converted into profit after all expenses.

Atif Holdings Limited (AUC) has a return on equity of -36.8% for fiscal year 2024, measuring how efficiently the company generates profit from shareholder equity.

Atif Holdings Limited (AUC) generated -$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.

Atif Holdings Limited (AUC) generated -$84K in operating cash flow during fiscal year 2024, representing cash generated from core business activities.

Atif Holdings Limited (AUC) had $5.9M 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 12M shares outstanding as of fiscal year 2024.

Atif Holdings Limited (AUC) had a current ratio of 9.26 as of fiscal year 2024, which is generally considered healthy.

Atif Holdings Limited (AUC) had a debt-to-equity ratio of 0.18 as of fiscal year 2024, measuring the company's financial leverage by comparing total debt to shareholder equity.

Atif Holdings Limited (AUC) had a return on assets of -31.3% for fiscal year 2024, measuring how efficiently the company uses its assets to generate profit.

Based on fiscal year 2024 data, Atif Holdings Limited (AUC) had $458K in cash against an annual operating cash burn of $84K. This gives an estimated cash runway of approximately 65 months at the current burn rate. Cash runway measures how long a company can continue operating before running out of cash, assuming no additional funding.

Atif Holdings Limited (AUC) has an Altman Z-Score of 47.75, placing it in the Safe Zone (low bankruptcy risk). The Z-Score combines five financial ratios (working capital, retained earnings, EBIT, market capitalization, and revenue relative to total assets) to predict the likelihood of bankruptcy. Scores above 2.99 indicate financial safety while scores below 1.81 suggest financial distress. Learn more in our complete guide to financial health indicators.

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.

Atif Holdings Limited (AUC) has an earnings quality ratio of 0.05x, considered low quality (accrual-driven). 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.

Atif Holdings Limited (AUC) has an interest coverage ratio of -75385.0x, meaning it can struggle to cover its interest obligations. 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.

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