ATIF Holdings Limited (ZBAI)

ATIF Holdings Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Oct 31, 2024	Jul 31, 2024	Jul 31, 2023	Jul 31, 2022	Jul 31, 2021	Jul 31, 2020
Cash & Equivalents	0.46	1.25	0.61	1.75	5.6	0.41
Trading Asset Securities	4.17	0.42	0.13	0.03	1.03	0.92
Cash & Short-Term Investments	4.63	1.67	0.74	1.78	6.62	1.33
Cash Growth	464.49%	127.17%	-58.69%	-73.08%	398.69%	-79.44%
Accounts Receivable	0.2	0.2	1.25	0.76	-	-
Receivables	0.2	1.1	1.29	3.42	2.3	-
Prepaid Expenses	0.05	0.12	0.41	-	0.68	0.66
Other Current Assets	0.9	0.01	0.11	0.79	0.24	3.24
Total Current Assets	5.79	2.9	2.54	5.99	9.85	5.24
Property, Plant & Equipment	0.1	0.11	1.15	1.66	1.32	1.23
Long-Term Investments	-	-	-	0.34	-	-
Other Intangible Assets	-	-	0.07	0.15	0.23	0.33
Other Long-Term Assets	-	-	-	-	-	38.99
Total Assets	5.88	3.01	3.77	8.14	11.4	45.79
Accounts Payable	0.58	-	-	2.28	0	0
Accrued Expenses	-	0.75	0.21	-	0.22	0.52
Short-Term Debt	-	-	0.73	-	-	-
Current Portion of Leases	0.02	0.01	0.42	0.43	0.38	0.43
Current Income Taxes Payable	0.02	0.02	0.03	-	0.04	0.58
Current Unearned Revenue	-	-	0.07	0.09	0.37	0.51
Other Current Liabilities	-	0.21	0.08	-	0.31	5.74
Total Current Liabilities	0.63	0.99	1.54	2.8	1.33	7.78
Long-Term Leases	0.01	0.02	0.69	0.99	0.39	0.2
Other Long-Term Liabilities	0.25	0.25	-	-	-	3.18
Total Liabilities	0.89	1.26	2.23	3.78	1.71	11.17
Common Stock	0.01	0.01	0.01	0.01	0.01	0.01
Additional Paid-In Capital	36.21	32.6	29.2	29.5	31.43	30.59
Retained Earnings	-31.23	-30.86	-27.67	-24.78	-21.7	-13.14
Comprehensive Income & Other	-	-	-	-	-0.18	-0.06
Total Common Equity	5	1.75	1.54	4.72	9.56	17.4
Minority Interest	-	-	-	-0.37	0.12	17.21
Shareholders' Equity	5	1.75	1.54	4.35	9.68	34.62
Total Liabilities & Equity	5.88	3.01	3.77	8.14	11.4	45.79
Total Debt	0.03	0.03	1.83	1.42	0.77	0.64
Net Cash (Debt)	4.6	1.64	-1.1	0.37	5.85	0.69
Net Cash Growth	-	-	-	-93.76%	747.07%	-89.30%
Net Cash Per Share	0.43	0.16	-0.11	0.04	0.62	0.09
Filing Date Shares Outstanding	11.92	11.92	9.63	9.63	9.16	9.4
Total Common Shares Outstanding	11.92	11.92	9.63	9.63	9.16	9.4
Working Capital	5.16	1.91	1	3.19	8.52	-2.55
Book Value Per Share	0.42	0.15	0.16	0.49	1.04	1.85
Tangible Book Value	5	1.75	1.47	4.57	9.33	17.07
Tangible Book Value Per Share	0.42	0.15	0.15	0.47	1.02	1.82
Machinery	-	0.21	0.2	0.35	0.76	0.72

Source: S&P Capital IQ. Standard template. Financial Sources.