ATIF HOLDINGS LIMITED: 10-Q filed 2024-03-18
What ATIF HOLDINGS LIMITED reported in its quarterly report filed 2024-03-18 (fiscal Q2 2024): 39 published measures, 109 facts as tagged in accession 0001213900-24-023396.
This filing
- Form
- 10-Q (quarterly report)
- Filed
- 2024-03-18
- Fiscal period
- fiscal Q2 2024
- Accession
- 0001213900-24-023396 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 2024-01-31 | 2,488,719 | USD | |
| At 2023-07-31 | 3,768,570 | USD |
Total liabilities
Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2024-01-31 | 1,982,467 | USD | |
| At 2023-07-31 | 2,229,217 | USD |
Stockholders equity
The reported residual interest after liabilities. It is an accounting amount, not market capitalization.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2024-01-31 | 506,252 | USD | |
| At 2023-10-31 | 913,890 | USD | |
| At 2023-07-31 | 1,539,353 | USD | |
| At 2023-01-31 | 5,120,118 | USD | |
| At 2022-10-31 | 4,309,137 | USD | |
| At 2022-07-31 | 4,352,607 | 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 2024-01-31 | 139,152 | USD | |
| At 2023-07-31 | 606,022 | USD |
Net income or loss
Reported profit or loss for the period. Check the filing for attribution, exceptional items and discontinued operations before comparing companies.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2023-11-01 to 2024-01-31 | -407,638 | USD | 92 |
| 2023-08-01 to 2024-01-31 | -1,033,101 | USD | 184 |
| 2022-11-01 to 2023-01-31 | 810,981 | USD | 92 |
| 2022-08-01 to 2023-01-31 | 698,466 | USD | 184 |
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 |
|---|---|---|---|
| 2023-08-01 to 2024-01-31 | -17,413 | USD | 184 |
| 2022-08-01 to 2023-01-31 | -754,714 | 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 |
|---|---|---|---|
| 2023-08-01 to 2024-01-31 | 5,086 | USD | 184 |
| 2022-08-01 to 2023-01-31 | 8,140 | 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 |
|---|---|---|---|
| 2023-11-01 to 2024-01-31 | 25,000 | USD | 92 |
| 2023-08-01 to 2024-01-31 | 150,000 | USD | 184 |
| 2022-11-01 to 2023-01-31 | 1,900,000 | USD | 92 |
| 2022-08-01 to 2023-01-31 | 2,200,000 | 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 |
|---|---|---|---|
| 2022-08-01 to 2023-01-31 | 20,785 | 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 |
|---|---|---|---|
| 2023-08-01 to 2024-01-31 | -449,457 | USD | 184 |
| 2022-08-01 to 2023-01-31 | -166,036 | 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 2024-01-31 | -28,699,725 | USD | |
| At 2023-07-31 | -27,666,624 | 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 |
|---|---|---|---|
| 2023-11-01 to 2024-01-31 | 9,627,452 | shares | 92 |
| 2023-08-01 to 2024-01-31 | 9,627,452 | shares | 184 |
| 2022-11-01 to 2023-01-31 | 9,627,452 | shares | 92 |
| 2022-08-01 to 2023-01-31 | 9,627,452 | 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 |
|---|---|---|---|
| 2023-11-01 to 2024-01-31 | 9,627,452 | shares | 92 |
| 2023-08-01 to 2024-01-31 | 9,627,452 | shares | 184 |
| 2022-11-01 to 2023-01-31 | 9,627,452 | shares | 92 |
| 2022-08-01 to 2023-01-31 | 9,627,452 | 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 |
|---|---|---|---|
| 2023-11-01 to 2024-01-31 | -0.04 | USD/shares | 92 |
| 2023-08-01 to 2024-01-31 | -0.11 | USD/shares | 184 |
| 2022-11-01 to 2023-01-31 | 0.08 | USD/shares | 92 |
| 2022-08-01 to 2023-01-31 | 0.07 | 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 |
|---|---|---|---|
| 2023-11-01 to 2024-01-31 | -0.04 | USD/shares | 92 |
| 2023-08-01 to 2024-01-31 | -0.11 | USD/shares | 184 |
| 2022-11-01 to 2023-01-31 | 0.08 | USD/shares | 92 |
| 2022-08-01 to 2023-01-31 | 0.07 | USD/shares | 184 |
Income tax expense or benefit
Current and deferred income tax expense or benefit for continuing operations. This accounting expense differs from cash taxes paid.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2022-11-01 to 2023-01-31 | 566,957 | USD | 92 |
| 2022-08-01 to 2023-01-31 | 566,957 | USD | 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 2024-01-31 | 79,385 | USD | |
| At 2023-07-31 | 93,637 | 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 |
|---|---|---|---|
| 2023-11-01 to 2024-01-31 | -547,516 | USD | 92 |
| 2023-08-01 to 2024-01-31 | -1,204,295 | USD | 184 |
| 2022-11-01 to 2023-01-31 | 1,333,888 | USD | 92 |
| 2022-08-01 to 2023-01-31 | 1,065,992 | 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 2024-01-31 | 1,619,991 | USD | |
| At 2023-07-31 | 2,542,780 | 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 2024-01-31 | 1,454,312 | USD | |
| At 2023-07-31 | 1,539,719 | 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 2024-01-31 | 33,331 | USD | |
| At 2023-07-31 | 73,331 | 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 2024-01-31 | 500,000 | 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 |
|---|---|---|---|
| 2023-11-01 to 2024-01-31 | 572,516 | USD | 92 |
| 2023-08-01 to 2024-01-31 | 1,354,295 | USD | 184 |
| 2022-11-01 to 2023-01-31 | 566,112 | USD | 92 |
| 2022-08-01 to 2023-01-31 | 1,134,008 | USD | 184 |
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 2024-01-31 | 9,627,452 | shares | |
| At 2023-07-31 | 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 | Days |
|---|---|---|---|
| At 2024-01-31 | 139,152 | USD | |
| At 2023-07-31 | 606,022 | USD | |
| At 2023-01-31 | 829,387 | USD | |
| At 2022-07-31 | 1,750,137 | 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 2024-01-31 | 29,196,350 | USD | |
| At 2023-07-31 | 29,196,350 | 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 2024-01-31 | 756,012 | USD | |
| At 2023-07-31 | 1,058,822 | 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 2024-01-31 | 818,107 | USD | |
| At 2023-07-31 | 1,104,909 | 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 2024-01-31 | 129,905 | USD | |
| At 2023-07-31 | 110,567 | 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 2024-01-31 | 33,331 | USD | |
| At 2023-07-31 | 73,331 | 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 |
|---|---|---|---|
| 2023-11-01 to 2024-01-31 | -407,638 | USD | 92 |
| 2023-08-01 to 2024-01-31 | -1,033,101 | USD | 184 |
| 2022-11-01 to 2023-01-31 | 1,377,938 | USD | 92 |
| 2022-08-01 to 2023-01-31 | 1,265,423 | 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 |
|---|---|---|---|
| 2023-11-01 to 2024-01-31 | 479,516 | USD | 92 |
| 2023-08-01 to 2024-01-31 | 1,189,295 | USD | 184 |
| 2022-11-01 to 2023-01-31 | 518,112 | USD | 92 |
| 2022-08-01 to 2023-01-31 | 1,081,008 | 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 |
|---|---|---|---|
| 2023-11-01 to 2024-01-31 | 9,669 | USD | 92 |
| 2023-08-01 to 2024-01-31 | 19,338 | USD | 184 |
| 2022-11-01 to 2023-01-31 | 16,655 | USD | 92 |
| 2022-08-01 to 2023-01-31 | 33,311 | 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 |
|---|---|---|---|
| 2023-08-01 to 2024-01-31 | 59,338 | USD | 184 |
| 2022-08-01 to 2023-01-31 | 73,311 | 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 |
|---|---|---|---|
| 2023-11-01 to 2024-01-31 | 20,000 | USD | 92 |
| 2023-08-01 to 2024-01-31 | 40,000 | USD | 184 |
| 2022-11-01 to 2023-01-31 | 20,000 | USD | 92 |
| 2022-08-01 to 2023-01-31 | 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 |
|---|---|---|---|
| 2023-11-01 to 2024-01-31 | 59,185 | USD | 92 |
| 2023-08-01 to 2024-01-31 | 199,905 | USD | 184 |
| 2022-11-01 to 2023-01-31 | 62,903 | USD | 92 |
| 2022-08-01 to 2023-01-31 | 122,403 | 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 |
|---|---|---|---|
| 2023-11-01 to 2024-01-31 | 139,878 | USD | 92 |
| 2023-08-01 to 2024-01-31 | 171,194 | USD | 184 |
| 2022-11-01 to 2023-01-31 | 44,050 | USD | 92 |
| 2022-08-01 to 2023-01-31 | 199,431 | USD | 184 |
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 |
|---|---|---|---|
| 2023-08-01 to 2024-01-31 | 6,915 | 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 |
|---|---|---|---|
| 2023-08-01 to 2024-01-31 | -150,000 | USD | 184 |
| 2022-08-01 to 2023-01-31 | 1,650,000 | USD | 184 |
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"])))