ATIF Holdings (AUC) Balance Sheet: Assets & Liabilities

ATIF Holdings (AUC) Balance Sheet

As of Jul 31, 2025 (end of fiscal 2025), ATIF Holdings reported total assets of $10.44M and total liabilities of $775.94K. Shareholders' equity was $9.66M, up 450.9% from $1.75M a year earlier. Total debt stood at $0.00 against $9.07M in cash and short-term investments, a net cash position of $9.07M. That puts debt-to-equity at 0.00, compared with 0.02 a year earlier.

ATIF Holdings Balance Sheet Analysis

Values in millions USD

Income Statement Balance Sheet Cash Flow Ratios

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Balance sheet showing assets, liabilities, and shareholders' equity for ATIF Holdings Limited (AUC) - Annual data in millions USD
Breakdown	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019	FY 2018	FY 2017
Period ending	Jul 2025	Jul 2024	Jul 2023	Jul 2022	Jul 2021	Jul 2020	Jul 2019	Jul 2018	Jul 2017
Current Assets
Cash and Cash Equivalents	8.95	1.25	0.61	1.75	5.60	0.41	6.46	0.07	0.14
Short-Term Investments	0.12	0.42	0.13	0.03	1.03	2.21	0.00	0.00	0.00
Cash & Short-Term Investments	9.07	1.67	0.74	1.78	6.62	2.62	6.46	0.07	0.14
Accounts Receivable	0.75	1.10	1.25	3.42	2.30	0.94	1.47	2.92	0.02
Inventory	0.00	0.00	0.00	0.00	0.00	0.05	0.00	0.00	0.00
Other Current Assets	0.62	0.13	0.01	0.79	0.92	1.63	2.66	0.71	1.07
Total Current Assets	10.44	2.90	2.54	5.99	9.85	5.24	10.59	3.70	1.23
Non-Current Assets
Property, Plant & Equipment (Net)	0.00	0.11	1.15	1.66	1.32	1.23	0.05	0.05	0.04
Long-Term Investments	0.00	0.00	0.00	0.34	0.00	0.00	1.28	0.00	0.00
Goodwill	0.00	0.00	0.00	0.00	0.00	25.90	0.00	0.00	0.00
Intangible Assets	0.00	0.00	0.07	0.15	0.23	0.33	0.43	0.00	0.00
Other Non-Current Assets	0.00	0.00	0.00	0.00	0.00	38.99	0.00	0.00	0.00
Total Non-Current Assets	0.00	0.11	1.23	2.14	1.55	40.55	1.76	0.05	0.04
Total Assets	10.44	3.01	3.77	8.14	11.40	45.79	12.34	3.75	1.27
Current Liabilities
Accounts Payable	0.00	0.00	0.29	2.28	0.00	0.00	0.00	0.00	0.55
Short-Term Debt	0.00	0.01	0.42	0.43	0.38	0.58	0.00	0.00	0.00
Accrued Liabilities	0.42	0.75	0.29	0.18	-	-	-	-	-
Deferred Revenue	0.00	0.00	0.07	0.09	0.37	0.51	0.42	0.55	1.01
Other Current Liabilities	0.76	0.96	0.73	0.00	0.51	6.03	0.06	0.32	0.08
Total Current Liabilities	0.78	0.99	1.54	2.80	1.33	7.78	1.14	1.73	1.85
Non-Current Liabilities
Long-Term Debt	0.00	0.02	0.69	0.99	0.39	0.20	0.00	0.00	0.00
Other Non-Current Liabilities	0.00	0.25	0.00	0.00	0.00	3.18	0.00	0.00	0.00
Total Non-Current Liabilities	0.00	0.27	0.69	0.99	0.39	3.38	0.00	0.00	0.00
Total Liabilities	0.78	1.26	2.23	3.78	1.71	11.17	1.14	1.73	1.85
Stockholders' Equity
Common Stock	0.02	0.01	0.01	0.01	0.01	0.01	0.04	0.04	0.04
Retained Earnings	-35.46	-30.86	-27.67	-24.78	-22.06	-13.49	1.39	1.04	-0.69
Accumulated Other Comprehensive Income	0.00	0.00	0.00	0.18	0.18	0.29	0.28	0.22	0.12
Additional Paid-in Capital	45.10	32.60	29.20	29.31	31.43	30.59	9.49	0.72	-0.04
Minority Interest	0.00	0.00	0.00	-0.37	0.12	17.21	0.00	0.00	0.00
Shares Outstanding	1.31	0.66	0.53	0.53	-	-	-	-	-
Total Stockholders' Equity	9.66	1.75	1.54	4.72	9.68	17.40	11.20	2.01	-0.57
Total Liabilities & Equity	10.44	3.01	3.77	8.14	11.40	45.79	12.34	3.75	1.27

Source: Company financial statements from annual and quarterly filings. Data as of Jan 31, 2026. Data sources and methodology

Frequently Asked Questions About ATIF Holdings Balance Sheet

How much debt does ATIF Holdings have?

ATIF Holdings had total debt of $0.00 as of Jul 31, 2025, against $9.07M in cash and short-term investments. Its debt-to-equity ratio was 0.00. Total debt was $31.79K a year earlier.

What are ATIF Holdings's total assets?

ATIF Holdings reported total assets of $10.44M as of Jul 31, 2025, up 246.5% from $3.01M a year earlier. Total liabilities were $775.94K.

What is ATIF Holdings's shareholders' equity?

ATIF Holdings's shareholders' equity was $9.66M as of Jul 31, 2025, or about $7.36 of book value per share.

What is the debt-to-equity ratio?

The debt-to-equity ratio divides a company's total debt by its shareholders' equity. It shows how much of the business is financed with borrowed money; normal levels vary widely by industry. Full definition