ATIF HOLDINGS LIMITED: 20-F filed 2021-12-09

Name: ATIF HOLDINGS LIMITED: 20-F filed 2021-12-09
Creator: ATIF HOLDINGS LIMITED

What ATIF HOLDINGS LIMITED reported in its annual report (foreign private issuer) filed 2021-12-09 (fiscal FY 2021): 46 published measures, 105 facts as tagged in accession 0001213900-21-064404.

This filing

Form: 20-F (annual report (foreign private issuer))
Filed: 2021-12-09
Fiscal period: fiscal FY 2021
Accession: 0001213900-21-064404 on SEC EDGAR

Values are as tagged in this filing. A later filing can restate them; each measure links to its history page, which shows the latest-filed value per period. All ATIF HOLDINGS LIMITED filings.

Reported measures

Total assets

Resources recognized on the balance sheet. Book assets are not the market value of the business.

Period	Value	Unit	Days
At 2021-07-31	11,397,763	USD
At 2020-07-31	45,785,078	USD

Total liabilities

Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.

Period	Value	Unit	Days
At 2021-07-31	1,713,915	USD
At 2020-07-31	11,167,336	USD

Stockholders equity

The reported residual interest after liabilities. It is an accounting amount, not market capitalization.

Period	Value	Unit	Days
At 2021-07-31	9,563,039	USD
At 2020-07-31	17,403,259	USD

Cash and cash equivalents

Cash and qualifying short-term liquid investments under the filer’s accounting policy. Restricted cash and longer-term investments may be reported separately.

Period	Value	Unit	Days
At 2021-07-31	5,596,740	USD
At 2020-07-31	409,657	USD

Operating cash flow

Cash generated or used by operating activities. Working-capital timing can make this differ substantially from reported income.

Period	Value	Unit	Days
2020-08-01 to 2021-07-31	-2,667,050	USD	365
2019-08-01 to 2020-07-31	-5,893,735	USD	366
2018-08-01 to 2019-07-31	-3,018,838	USD	365

Capital expenditure payments

Cash payments to acquire property, plant and equipment. This taxonomy concept does not capture every form of investment or acquisition.

Period	Value	Unit	Days
2020-08-01 to 2021-07-31	106,505	USD	365
2019-08-01 to 2020-07-31	874,425	USD	366
2018-08-01 to 2019-07-31	20,762	USD	365

Revenue

Revenue under this specific accounting concept. A missing value is not zero; filers can use other revenue concepts.

Period	Value	Unit	Days
2020-08-01 to 2021-07-31	936,935	USD	365
2019-08-01 to 2020-07-31	645,127	USD	366
2018-08-01 to 2019-07-31	3,078,758	USD	365

Contract revenue excluding tax

Revenue from customer contracts excluding assessed taxes under this specific taxonomy concept. It is not automatically comparable to older revenue tags.

Period	Value	Unit	Days
2020-08-01 to 2021-07-31	2,400,000	USD	365
2019-08-01 to 2020-07-31	6,300,000	USD	366
2018-08-01 to 2019-07-31	400,000	USD	365

Financing cash flow

Net cash from financing activities, including borrowing, repayments and transactions with owners. A positive amount does not establish operating profitability.

Period	Value	Unit	Days
2020-08-01 to 2021-07-31	6,835,000	USD	365
2019-08-01 to 2020-07-31	141,983	USD	366
2018-08-01 to 2019-07-31	8,741,487	USD	365

Investing cash flow

Net cash from investing activities, including asset purchases, disposals and investment transactions. This differs from capital expenditure payments alone.

Period	Value	Unit	Days
2020-08-01 to 2021-07-31	861,921	USD	365
2019-08-01 to 2020-07-31	-176,470	USD	366
2018-08-01 to 2019-07-31	739,084	USD	365

Retained earnings or deficit

Accumulated undistributed earnings or deficit at the reporting date. This balance is not cash available for distribution.

Period	Value	Unit	Days
At 2021-07-31	-22,055,433	USD
At 2020-07-31	-13,491,659	USD

Net property, plant and equipment

Carrying amount of property, plant and equipment after accumulated depreciation, depletion and amortization. It is not replacement cost or market value.

Period	Value	Unit	Days
At 2021-07-31	572,027	USD
At 2020-07-31	606,240	USD

Operating income or loss

Operating revenue less operating expenses for the reporting period. It excludes items outside the reported operating result and is not free cash flow.

Period	Value	Unit	Days
2020-08-01 to 2021-07-31	-2,421,914	USD	365
2019-08-01 to 2020-07-31	-6,399,237	USD	366
2018-08-01 to 2019-07-31	671,604	USD	365

Current assets

Assets classified as current under the normal operating cycle or one-year boundary. Not all current assets can be converted immediately into cash.

Period	Value	Unit	Days
At 2021-07-31	9,847,280	USD
At 2020-07-31	5,237,465	USD

Current liabilities

Obligations classified as current under the operating-cycle or one-year boundary. The balance includes more than short-term borrowing.

Period	Value	Unit	Days
At 2021-07-31	1,326,608	USD
At 2020-07-31	7,784,447	USD

Current accounts payable

Current amounts owed to suppliers for goods and services received. This is one component of current liabilities, not all accrued obligations.

Period	Value	Unit	Days
At 2021-07-31	482	USD
At 2020-07-31	482	USD

Net finite-lived intangible assets

Finite-lived intangible assets after amortization. This excludes goodwill and should not be combined with indefinite-lived intangible assets without checking scope.

Period	Value	Unit	Days
At 2021-07-31	813,360	USD
At 2020-07-31	661,214	USD

Net current accounts receivable

Current customer receivables after the allowance for credit loss. The balance is not cash collected or a guarantee of collection.

Period	Value	Unit	Days
At 2021-07-31	1,000,000	USD

Operating expenses

Recurring operating costs under this accounting concept, generally excluding production costs included in cost of sales. Check filing presentation before combining expense subtotals.

Period	Value	Unit	Days
2020-08-01 to 2021-07-31	3,358,849	USD	365
2019-08-01 to 2020-07-31	7,044,364	USD	366
2018-08-01 to 2019-07-31	2,407,154	USD	365

Cash including restricted cash

Cash, cash equivalents and restricted cash as reported in the cash flow reconciliation. Restricted amounts are not freely available, so this is not the same as unrestricted cash.

Period	Value	Unit
At 2021-07-31	5,596,740	USD
At 2020-07-31	409,657	USD
At 2019-07-31	6,459,702	USD
At 2018-07-31	72,965	USD

Additional paid-in capital

Capital contributed above par value under this concept. It records historical contributions, not the current value of the equity or cash on hand.

Period	Value	Unit	Days
At 2021-07-31	31,428,619	USD
At 2020-07-31	30,593,370	USD

Accumulated other comprehensive income or loss

Cumulative other comprehensive items after tax, such as translation and unrealized hedging or securities effects. These amounts have not passed through net income.

Period	Value	Unit	Days
At 2021-07-31	-175,220	USD
At 2020-07-31	-63,766	USD

Total equity including noncontrolling interests

Equity including the portion attributable to noncontrolling interests. It is larger than or equal to parent stockholders equity and is not market capitalization.

Period	Value	Unit
At 2021-07-31	9,683,848	USD
At 2020-07-31	34,617,742	USD
At 2019-07-31	11,201,205	USD
At 2018-07-31	2,014,791	USD

Operating lease right-of-use asset

Carrying amount of the right to use leased assets under operating leases. It reflects discounted remaining payments, not the value of the underlying property.

Period	Value	Unit	Days
At 2021-07-31	745,125	USD
At 2020-07-31	620,593	USD

Operating lease liability

Present value of remaining operating lease payments. Discount-rate choices and lease terms affect the amount; it is not the sum of undiscounted future rent.

Period	Value	Unit	Days
At 2021-07-31	769,605	USD
At 2020-07-31	637,169	USD

Gross property, plant and equipment

Cost of property, plant and equipment before accumulated depreciation. Historical cost does not indicate current value or replacement cost.

Period	Value	Unit	Days
At 2021-07-31	761,659	USD
At 2020-07-31	716,896	USD

Accumulated depreciation on property, plant and equipment

Cumulative depreciation, depletion and amortization recorded against property, plant and equipment. It measures cost allocation to date, not physical wear or market value.

Period	Value	Unit	Days
At 2021-07-31	189,632	USD
At 2020-07-31	110,656	USD

Net intangible assets excluding goodwill

Intangible assets other than goodwill after amortization and impairment. Internally developed intangibles are usually not recognized, so this understates what a company relies on.

Period	Value	Unit	Days
At 2021-07-31	233,331	USD
At 2020-07-31	330,456	USD

Other noncurrent assets

Noncurrent assets the filer does not present separately. The composition differs by filer and is described only in the filing.

Period	Value	Unit	Days
At 2021-01-29	16,231	USD
At 2020-07-31	328,308	USD

Prepaid expenses and other current assets

Prepayments and other current assets grouped under this concept. The balance is not cash and its composition differs by filer.

Period	Value	Unit	Days
At 2021-07-31	688,451	USD
At 2020-07-31	696,529	USD

Current contract liabilities

Consideration received before performance obligations are satisfied, often called deferred revenue. It is an obligation to deliver, not earned revenue or cash available.

Period	Value	Unit	Days
At 2021-07-31	370,948	USD
At 2020-07-31	512,238	USD

Pre-tax income or loss from continuing operations

Income or loss from continuing operations before income taxes and noncontrolling interests. It excludes discontinued operations and is not net income.

Period	Value	Unit	Days
2020-08-01 to 2021-07-31	-2,374,350	USD	365
2019-08-01 to 2020-07-31	-6,278,032	USD	366
2018-08-01 to 2019-07-31	706,050	USD	365

Profit or loss including noncontrolling interests

Net income or loss including the portion attributable to noncontrolling interests. It can differ from the net income attributable to the parent that per-share figures use.

Period	Value	Unit	Days
2020-08-01 to 2021-07-31	-9,000,248	USD	365
2019-08-01 to 2020-07-31	-17,290,368	USD	366
2018-08-01 to 2019-07-31	429,227	USD	365

Comprehensive income or loss

Net income plus other comprehensive income after tax. It includes unrealized items that net income excludes and is not a cash measure.

Period	Value	Unit	Days
2020-08-01 to 2021-07-31	-8,987,940	USD	365
2019-08-01 to 2020-07-31	-14,870,750	USD	366
2018-08-01 to 2019-07-31	411,585	USD	365

General and administrative expense

General and administrative costs reported under this concept, separate from selling expense. Filers group overhead differently, so compare presentation before comparing companies.

Period	Value	Unit	Days
2020-08-01 to 2021-07-31	2,919,675	USD	365
2019-08-01 to 2020-07-31	3,076,283	USD	366
2018-08-01 to 2019-07-31	1,245,169	USD	365

Depreciation expense

Depreciation recognized for the period under this concept. It is a noncash allocation of asset cost and may exclude amortization and depletion reported elsewhere.

Period	Value	Unit	Days
2020-08-01 to 2021-07-31	124,661	USD	365
2019-08-01 to 2020-07-31	85,183	USD	366
2018-08-01 to 2019-07-31	20,615	USD	365

Depreciation, depletion and amortization

Combined depreciation, depletion and amortization for the period. A noncash allocation of asset cost, not a measure of maintenance spending.

Period	Value	Unit	Days
2020-08-01 to 2021-07-31	208,956	USD	365
2019-08-01 to 2020-07-31	120,728	USD	366
2018-08-01 to 2019-07-31	50,323	USD	365

Amortization of intangible assets

Amortization recognized on finite-lived intangible assets. It follows acquisition accounting and does not indicate the intangibles are losing usefulness at that rate.

Period	Value	Unit	Days
2020-01-30 to 2021-01-29	608,031	USD	366

Other nonoperating income or expense

Other income or expense outside operations under this concept. The composition is filer-specific and can include one-time items.

Period	Value	Unit	Days
2020-08-01 to 2021-07-31	305,989	USD	365
2019-08-01 to 2020-07-31	-80,283	USD	366
2018-08-01 to 2019-07-31	32,452	USD	365

Nonoperating income or expense

Total nonoperating income or expense, which can include interest, investment results and other items. A positive value is not operating profit.

Period	Value	Unit	Days
2020-08-01 to 2021-07-31	47,564	USD	365
2019-08-01 to 2020-07-31	121,205	USD	366
2018-08-01 to 2019-07-31	34,446	USD	365

Current income tax expense or benefit

Income tax expense or benefit for the period that is currently payable or refundable. It differs from cash taxes paid and from total tax expense.

Period	Value	Unit	Days
2018-08-01 to 2019-07-31	276,823	USD	365

Interest paid, net

Cash interest paid during the period, net of amounts capitalized where the filer reports it that way. It differs from interest expense recognized.

Period	Value	Unit	Days
2019-08-01 to 2020-07-31	608	USD	366

Income taxes paid, net

Cash income taxes paid net of refunds during the period. It differs from income tax expense and can reflect prior years and estimated payments.

Period	Value	Unit	Days
2018-08-01 to 2019-07-31	490,397	USD	365

Proceeds from issuing common stock

Cash received from issuing common stock during the period. It is gross of costs only where the filer reports it so, and it does not include noncash issuances.

Period	Value	Unit	Days
2020-08-01 to 2021-07-31	3,300,000	USD	365

Change in accounts receivable

The cash flow adjustment for the change in receivables during the period. A positive value under this concept means receivables grew and reduced operating cash flow.

Period	Value	Unit	Days
2019-08-01 to 2020-07-31	667,036	USD	366
2018-08-01 to 2019-07-31	1,411,180	USD	365

Change in accounts payable

The cash flow adjustment for the change in payables during the period. A positive value under this concept means payables grew and added to operating cash flow.

Period	Value	Unit	Days
2019-08-01 to 2020-07-31	482	USD	366

Inspect the source

Entity: ATIF HOLDINGS LIMITED / CIK 0001755058
Captured: 2026-09-21T17:26:09.731Z
SEC response SHA-256: e902457653848a81b263e54e082e9d1c553b9efa27ad177f888c97549c01297f

Current SEC company facts · Download the original response snapshot (gzip) · Download the selected JSON

Every published concept a filing tagged, with the periods it covered, as reported in that filing at capture time. Forms 10-K, 10-K/A, 10-Q, 10-Q/A, 20-F, 20-F/A, 40-F, 40-F/A. A filing page needs at least 8 published concepts. Later filings can restate these values; the company history pages show the latest-filed value per period.

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Read the published dataset with Python

import json
from urllib.request import urlopen

with urlopen("https://canlicapital.com/company-data/0001755058.json") as response:
    record = json.load(response)
print(record["fetched_at"])
print(record["policy"])
for concept in record["concepts"]:
    print(concept["tag"], next(iter(concept["observations"])))