ATIF Holdings Limited (ZBAI)

ATIF Holdings Cash Flow Statement

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Apr 30, 2025	Jul 31, 2024	Jul 31, 2023	Jul 31, 2022	Jul 31, 2021
Net Income	-5.21	-3.19	-2.88	-3.37	-9
Depreciation & Amortization	-	0.39	0.57	0.58	0.72
Other Adjustments	2.58	0.37	3.34	2.47	0.26
Change in Receivables	-0.2	1.05	-1.25	-1.12	-
Changes in Accrued Expenses	0.18	1.3	-1.98	1.87	0.03
Changes in Income Taxes Payable	-	-0.01	0.03	-0.06	-0.64
Changes in Unearned Revenue	-	-0.07	-0.02	-0.24	-0.18
Changes in Other Operating Activities	0.19	0.04	-0.15	-0.28	-0.48
Operating Cash Flow	-2.17	-0.12	-2.33	-0.15	-2.67
Capital Expenditures	-	-0.01	-0	-0.1	-0.11
Sale of Property, Plant & Equipment	-	-	0.07	0.28	-
Purchases of Investments	0.13	-0.67	-	-1.77	-0.37
Proceeds from Sale of Investments	-	-	0.43	-	-
Other Investing Activities	-	-0.9	-0.04	-	1.34
Investing Cash Flow	-0.17	-1.58	0.46	-1.59	0.86
Long-Term Debt Issued	-	-	0.73	-	-
Net Long-Term Debt Issued (Repaid)	-	-	0.73	-	-
Issuance of Common Stock	-	2.34	-	1.07	6.84
Repurchase of Common Stock	-	-	-	-3	-
Net Common Stock Issued (Repurchased)	-	2.34	-	-1.93	6.84
Common Dividends Paid	-	-	-	-0.03	-
Financing Cash Flow	-	2.34	0.73	-1.96	6.84
Effect of Exchange Rate Changes on Cash and Cash Equivalents	-	-	-	-0.15	0.14
Net Cash Flow	4.57	0.64	-1.14	-3.85	5.17
Beginning Cash & Cash Equivalents	2.12	0.61	1.75	5.6	0.43
Ending Cash & Cash Equivalents	6.68	1.25	0.61	1.75	5.6
Free Cash Flow	-2.17	-0.13	-2.34	-0.25	-2.77
FCF Margin	-	-20.25%	-95.32%	-14.93%	-296.02%
Free Cash Flow Per Share	-0.16	-0.01	-0.24	-0.03	-0.29
Levered Free Cash Flow	-4.84	-1.55	-3.7	-1.14	-9.22
Unlevered Free Cash Flow	-0.93	-0.32	-2.32	-0.45	-3.08

Updated Dec 9, 2025. Data Source: Fiscal.ai. Standard template. Financial Sources.

SEC Filings: 10-K · 10-Q