ATIF Holdings Limited (ZBAI)

ATIF Holdings Balance Sheet

Financials in millions USD. Fiscal year is August - July.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jul 31, 2025	Jul 31, 2024	Jul 31, 2023	Jul 31, 2022	Jul 31, 2021
Cash & Equivalents	8.95	1.25	0.61	1.75	5.6
Trading Asset Securities	0.12	0.42	0.13	0.03	1.03
Cash & Short-Term Investments	9.07	1.67	0.74	1.78	6.62
Cash Growth	441.81%	127.17%	-58.70%	-73.08%	398.69%
Accounts Receivable	1.35	0.2	1.25	0.76	-
Receivables	1.35	1.1	1.29	3.42	2.3
Prepaid Expenses	-	0.12	0.41	-	0.68
Other Current Assets	0.02	0.01	0.11	0.79	0.24
Total Current Assets	10.44	2.9	2.54	5.99	9.85
Property, Plant & Equipment	-	0.11	1.15	1.66	1.32
Long-Term Investments	-	-	-	0.34	-
Other Intangible Assets	-	-	0.07	0.15	0.23
Total Assets	10.44	3.01	3.77	8.14	11.4
Accounts Payable	-	-	-	2.28	0
Accrued Expenses	0.17	0.75	0.21	-	0.22
Short-Term Debt	-	-	0.73	-	-
Current Portion of Leases	-	0.01	0.42	0.43	0.38
Current Income Taxes Payable	0.02	0.02	0.03	-	0.04
Current Unearned Revenue	-	-	0.07	0.09	0.37
Other Current Liabilities	0.59	0.21	0.08	-	0.31
Total Current Liabilities	0.78	0.99	1.54	2.8	1.33
Long-Term Leases	-	0.02	0.69	0.99	0.39
Other Long-Term Liabilities	-	0.25	-	-	-
Total Liabilities	0.78	1.26	2.23	3.78	1.71
Common Stock	0.02	0.01	0.01	0.01	0.01
Additional Paid-In Capital	45.1	32.6	29.2	29.5	31.43
Retained Earnings	-35.46	-30.86	-27.67	-24.78	-21.7
Comprehensive Income & Other	-	-	-	-	-0.18
Total Common Equity	9.66	1.75	1.54	4.72	9.56
Minority Interest	-	-	-	-0.37	0.12
Shareholders' Equity	9.66	1.75	1.54	4.35	9.68
Total Liabilities & Equity	10.44	3.01	3.77	8.14	11.4
Total Debt	-	0.03	1.83	1.42	0.77
Net Cash (Debt)	9.07	1.64	-1.1	0.37	5.85
Net Cash Growth	452.30%	-	-	-93.76%	747.07%
Net Cash Per Share	10.98	2.88	-2.05	0.69	11.11
Filing Date Shares Outstanding	1.31	0.66	0.53	0.53	0.51
Total Common Shares Outstanding	1.31	0.66	0.53	0.53	0.51
Working Capital	9.66	1.91	1	3.19	8.52
Book Value Per Share	7.36	2.65	2.88	8.83	18.79
Tangible Book Value	9.66	1.75	1.47	4.57	9.33
Tangible Book Value Per Share	7.36	2.65	2.74	8.54	18.33
Machinery	-	0.21	0.2	0.35	0.76

Updated Dec 9, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.

SEC Filings: 10-K · 10-Q