Company Analysis

ATIF Holdings Limited (AUC)

Nasdaq: AUC · Services-Management Consulting Services · Lake Forest, CA · filing with the SEC since 2018
Grade3.2
◀ Past 2.6● Present 2.5▶ Future 5.3
3 est.

Income statement, as filed

In US dollars (USD), as filed; per-share figures in US dollars; share counts. The fiscal year ends in July.

The Form 20-F filed Dec 9, 2025 for the period ended Jul 31, 2025 is not in EDGAR's company facts yet; its figures here are that filing's own, read from the SEC's financial statement data sets.

Income statement, by fiscal year, newest first
Fiscal yearFY 2025FY 2024FY 2023FY 2022FY 2021FY 2021FY 2020FY 2019FY 2018FY 2017
Period endingJul 31, 2025Jul 31, 2024Jul 31, 2023Jul 31, 2022Jul 31, 2021Jan 29, 2021Jul 31, 2020Jul 31, 2019Jul 31, 2018Jul 31, 2017
Report filedDec 9, 2025Nov 13, 2024Nov 13, 2023Nov 2, 2022Dec 9, 2021·Dec 31, 2020Dec 2, 2019··
Revenue1,200,000620,0002,450,0001,667,310936,935·645,1273,078,7585,307,8913,635,371
For lenders
Net interest income·261,874·······
Cost of revenue···660,000··227,410···
Gross profit··2,450,0001,007,310936,935·458,5893,078,7585,307,891·
General and administrative1,922,3492,265,6122,241,6262,651,3612,919,675·3,076,283r1,245,169r807,053408,739
Total operating expenses2,042,3492,580,0093,210,8643,220,8903,358,849·7,044,364r2,407,1542,580,2122,710,306
Operating income-842,349-1,960,009-760,864-2,213,580-2,421,914·-6,399,237r671,6042,727,679925,065
Interest and investment income··1,874354,832313·437r1,99416,303469
Interest income (expense), net60,916261,874·······
Other income (expense), net-260,046-846,871314,518-123,296-84,194r·-80,283r32,452-80,283-67,549
Total non-operating income (expense)-3,755,649-1,228,215-2,090,235-1,157,51947,564·121,205r34,446-63,980-67,080
Income before income taxes-4,597,998-3,188,224-2,851,099-3,371,099-2,374,350·-6,278,032r706,0502,663,699857,985
Income tax expense·3,30031,200···76,264276,823716,816217,025
Income from continuing operations···-3,371,099-2,374,350·-6,278,032429,227··
Income from discontinued operations····-6,625,898·-11,012,336···
Net income including non-controlling interests-4,597,998-3,191,524-2,882,299-3,371,099-9,000,248·-17,290,368429,2271,946,883640,960
Net income to non-controlling interests···-460,705··-2,407,6690··
Net income·-3,191,524-2,882,299-2,910,394··-14,882,699429,2271,946,883640,960
Earnings per share, basic-5.57-5.61r-5.39r-5.58b-16.20b·····
Earnings per share, diluted-5.57-5.61r-5.39r-5.58b-16.20b·····
Earnings per share, basic and diluted····-16.20b·-33.66rb1.08rb1.08b0.36b
Weighted average shares, basic825,518569,304r534,859r528,391b526,834b·····
Weighted average shares, diluted825,518569,304r534,859r528,391b526,834b·····
Weighted average shares, basic and diluted····526,834b·442,117rb394,699rb1,944,444b1,944,444b
As filed with the SEC, each figure from the newest report that carries it, and linked to it. Nothing here is computed.Share counts and per-share figures are on the newest report's basis, after the 1-for-18 reverse split.A dot is a line not tagged for that period. r restated by the company in a later report; b a share figure put on the newest basis or filed in the wrong unit. Hover a figure for its filing and note.
What each line is, and the XBRL concept behind it
Revenue what customers paid for what it soldus-gaap:Revenues
us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
Net interest income interest earned less interest paidus-gaap:InterestIncomeExpenseNet
Cost of revenue what it cost to make or buy what it soldus-gaap:CostOfRevenue
Gross profit revenue less the cost of what it soldus-gaap:GrossProfit
General and administrative the cost of running the company itselfus-gaap:GeneralAndAdministrativeExpense
Total operating expenses the running costs togetherus-gaap:OperatingExpenses
Operating income profit from running the business, before interest and taxus-gaap:OperatingIncomeLoss
Interest and investment income what its cash and investments earnedus-gaap:InvestmentIncomeNet
us-gaap:InvestmentIncomeInterest
Interest income (expense), net interest earned less interest paid, outside the businessus-gaap:InterestIncomeExpenseNonoperatingNet
Other income (expense), net gains and costs outside the businessus-gaap:OtherNonoperatingIncomeExpense
Total non-operating income (expense) everything outside the business, togetherus-gaap:NonoperatingIncomeExpense
Income before income taxes profit before taxus-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
Income tax expense tax charged on the period's profitus-gaap:IncomeTaxExpenseBenefit
Income from continuing operations profit from the businesses it keepsus-gaap:IncomeLossFromContinuingOperations
Income from discontinued operations profit or loss from businesses it sold or closedus-gaap:IncomeLossFromDiscontinuedOperationsNetOfTax
Net income including non-controlling interests the whole group's profit, minority holders' share includedus-gaap:ProfitLoss
Net income to non-controlling interests the share that belongs to minority holdersus-gaap:NetIncomeLossAttributableToNoncontrollingInterest
Net income the profit or loss that belongs to the company's shareholdersus-gaap:NetIncomeLoss
Earnings per share, basic net income per share outstandingus-gaap:EarningsPerShareBasic
Earnings per share, diluted net income per share, counting every share that could be issuedus-gaap:EarningsPerShareDiluted
Earnings per share, basic and diluted net income per share, where both counts are the sameus-gaap:EarningsPerShareBasicAndDiluted
Weighted average shares, basic the average count of shares outstandingus-gaap:WeightedAverageNumberOfSharesOutstandingBasic
Weighted average shares, diluted the average count with every share that could be issuedus-gaap:WeightedAverageNumberOfDilutedSharesOutstanding
Weighted average shares, basic and diluted the average count, where both counts are the sameus-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted
SI Assistanton AUC · research, not advice