ATIF HOLDINGS LIMITED: 10-Q filed 2023-03-17

Name: ATIF HOLDINGS LIMITED: 10-Q filed 2023-03-17
Creator: ATIF HOLDINGS LIMITED

What ATIF HOLDINGS LIMITED reported in its quarterly report filed 2023-03-17 (fiscal Q2 2023): 44 published measures, 121 facts as tagged in accession 0001213900-23-020949.

This filing

Form: 10-Q (quarterly report)
Filed: 2023-03-17
Fiscal period: fiscal Q2 2023
Accession: 0001213900-23-020949 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 2023-01-31	8,434,866	USD
At 2022-07-31	8,136,955	USD

Total liabilities

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

Period	Value	Unit	Days
At 2023-01-31	3,314,748	USD
At 2022-07-31	3,784,348	USD

Stockholders equity

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

Period	Value	Unit	Days
At 2023-01-31	5,120,118	USD
At 2022-07-31	4,721,652	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 2023-01-31	829,387	USD
At 2022-07-31	1,750,137	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
2022-08-01 to 2023-01-31	-754,714	USD	184
2021-08-01 to 2022-01-31	328,160	USD	184

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
2022-08-01 to 2023-01-31	8,140	USD	184
2021-08-01 to 2022-01-31	5,140	USD	184

Revenue

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

Period	Value	Unit	Days
2022-11-01 to 2023-01-31	1,900,000	USD	92
2022-08-01 to 2023-01-31	2,200,000	USD	184
2021-11-01 to 2022-01-31	7,680	USD	92
2021-08-01 to 2022-01-31	524,155	USD	184

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
2022-11-01 to 2023-01-31	800,000	USD	92
2022-08-01 to 2023-01-31	700,000	USD	184

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
2021-08-01 to 2022-01-31	-39,642	USD	184

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
2022-08-01 to 2023-01-31	-166,036	USD	184
2021-08-01 to 2022-01-31	-2,094,308	USD	184

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 2023-01-31	-24,441,771	USD
At 2022-07-31	-25,140,237	USD

Basic weighted-average shares

Time-weighted shares used for basic earnings per share. This denominator differs from shares outstanding at a single reporting date.

Period	Value	Unit	Days
2022-11-01 to 2023-01-31	9,627,452	shares	92
2022-08-01 to 2023-01-31	9,627,452	shares	184
2021-11-01 to 2022-01-31	9,566,983	shares	92
2021-08-01 to 2022-01-31	9,399,692	shares	184

Diluted weighted-average shares

Weighted-average shares used for diluted earnings per share. Potential shares are included under the applicable dilution rules, not simply added to outstanding shares.

Period	Value	Unit	Days
2022-11-01 to 2023-01-31	9,627,452	shares	92
2022-08-01 to 2023-01-31	9,627,452	shares	184
2021-11-01 to 2022-01-31	9,566,983	shares	92
2021-08-01 to 2022-01-31	9,399,692	shares	184

Basic earnings per share

Reported earnings or loss per basic common share or unit. Inspect attribution, share classes and restatements before comparing periods. This is not a market return.

Period	Value	Unit	Days
2022-11-01 to 2023-01-31	0.08	USD/shares	92
2022-08-01 to 2023-01-31	0.07	USD/shares	184
2021-11-01 to 2022-01-31	-0.11	USD/shares	92
2021-08-01 to 2022-01-31	-0.23	USD/shares	184

Diluted earnings per share

Reported earnings or loss per share under dilution rules. Antidilutive instruments may be excluded. A diluted value can equal the basic value without implying no potential dilution.

Period	Value	Unit	Days
2022-11-01 to 2023-01-31	0.08	USD/shares	92
2022-08-01 to 2023-01-31	0.07	USD/shares	184
2021-11-01 to 2022-01-31	-0.11	USD/shares	92
2021-08-01 to 2022-01-31	-0.23	USD/shares	184

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 2023-01-31	247,529	USD
At 2022-07-31	272,700	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
2022-11-01 to 2023-01-31	1,333,888	USD	92
2022-08-01 to 2023-01-31	1,065,992	USD	184
2021-11-01 to 2022-01-31	-819,420	USD	92
2021-08-01 to 2022-01-31	-1,406,213	USD	184

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 2023-01-31	6,793,260	USD
At 2022-07-31	5,992,460	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 2023-01-31	2,488,678	USD
At 2022-07-31	2,799,099	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 2023-01-31	482	USD
At 2022-07-31	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 2023-01-31	113,331	USD
At 2021-07-31	153,331	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
2022-11-01 to 2023-01-31	566,112	USD	92
2022-08-01 to 2023-01-31	1,134,008	USD	184
2021-11-01 to 2022-01-31	827,100	USD	92
2021-08-01 to 2022-01-31	1,930,368	USD	184

Net inventory

Inventory carrying amount after applicable valuation and LIFO reserves. It does not establish realizable selling proceeds or inventory turnover without other inputs.

Period	Value	Unit	Days
At 2023-01-31	2,654,767	USD
At 2022-07-31	2,654,767	USD

Common shares outstanding

Common shares outstanding at the reporting date. This point-in-time count differs from the weighted-average shares used for earnings per share and can exclude other share classes.

Period	Value	Unit	Days
At 2023-01-31	9,627,452	shares
At 2022-07-31	9,627,452	shares

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 2023-01-31	829,387	USD
At 2022-07-31	1,750,137	USD
At 2022-01-31	3,719,278	USD
At 2021-07-31	5,596,740	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 2023-01-31	29,196,350	USD
At 2022-07-31	29,496,350	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 2023-01-31	5,120,118	USD
At 2022-10-31	4,309,137	USD
At 2022-07-31	4,352,607	USD
At 2022-01-31	7,385,422	USD
At 2021-10-31	8,841,133	USD
At 2021-07-31	9,683,848	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 2023-01-31	1,280,746	USD
At 2022-07-31	1,383,464	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 2023-01-31	511,373	USD
At 2022-07-31	433,061	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 2023-01-31	359,041	USD
At 2022-07-31	350,901	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 2023-01-31	111,512	USD
At 2022-07-31	78,201	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 2023-01-31	113,331	USD
At 2022-07-31	153,331	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 2023-01-31	638,979	USD
At 2022-07-31	651,210	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 2023-01-31	70,000	USD
At 2022-07-31	90,785	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
2022-11-01 to 2023-01-31	1,377,938	USD	92
2022-08-01 to 2023-01-31	1,265,423	USD	184
2021-11-01 to 2022-01-31	-1,354,169	USD	92
2021-08-01 to 2022-01-31	-2,253,694	USD	184

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
2022-11-01 to 2023-01-31	810,981	USD	92
2022-08-01 to 2023-01-31	698,466	USD	184
2021-11-01 to 2022-01-31	-1,354,169	USD	92
2021-08-01 to 2022-01-31	-2,253,694	USD	184

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
2022-11-01 to 2023-01-31	810,981	USD	92
2022-08-01 to 2023-01-31	698,466	USD	184
2021-11-01 to 2022-01-31	-1,076,350	USD	92
2021-08-01 to 2022-01-31	-2,169,529	USD	184

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
2022-11-01 to 2023-01-31	581,112	USD	92
2022-08-01 to 2023-01-31	1,081,008	USD	184
2021-11-01 to 2022-01-31	827,100	USD	92
2021-08-01 to 2022-01-31	1,705,255	USD	184

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
2022-11-01 to 2023-01-31	16,655	USD	92
2022-08-01 to 2023-01-31	33,311	USD	184
2021-11-01 to 2022-01-31	36,407	USD	92
2021-08-01 to 2022-01-31	62,751	USD	184

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
2022-08-01 to 2023-01-31	73,311	USD	184
2021-08-01 to 2022-01-31	102,751	USD	184

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
2022-11-01 to 2023-01-31	40,000	USD	92
2021-08-01 to 2022-01-31	40,000	USD	184

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
2022-11-01 to 2023-01-31	62,903	USD	92
2022-08-01 to 2023-01-31	122,403	USD	184
2021-11-01 to 2022-01-31	-80,219	USD	92
2021-08-01 to 2022-01-31	-53,604	USD	184

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
2022-11-01 to 2023-01-31	44,050	USD	92
2022-08-01 to 2023-01-31	199,431	USD	184
2021-11-01 to 2022-01-31	-534,749	USD	92
2021-08-01 to 2022-01-31	-847,481	USD	184

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
2022-08-01 to 2023-01-31	1,650,000	USD	184
2021-08-01 to 2022-01-31	-11,749	USD	184

Inspect the source

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

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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"])))