AUC on Nasdaq

ATIF Holdings Ltd

Management consulting services company, listed on Nasdaq (AUC)1

In its 2025 annual report (Form 20-F) the company says: “ATIF Investment conducts the Company’s investment-related activities, including project investments and IPO-related investments.”6 It is headquartered in Lake Forest, California.1

Price unavailable

Last updated Oct 21, 2026.

Overview

$70.0KRevenue, fiscal 20242
-$1.8MNet income, fiscal 20243

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  • TickerAUC on Nasdaq1
  • IndustryServices-Management Consulting Services1
  • HeadquartersLake Forest, California1
  • Incorporated inVirgin Islands, British4
  • Business address25391 Commercentre Dr., Ste 200, Lake Forest, Ca 926304
  • Filer categoryNon-accelerated filer4
  • Legal formCorporation

Our management and LGC’s management also had different views of LGC’s future business direction.6 From its latest annual report

Financials

From the company’s reports to the SEC. Every number links to the filing it came from.

Key numbers, fiscal 2024

-2800.0%Operating margin2
-2629.6%Net margin3
236.8%Revenue growth, 20242
-105.0%Return on equity2
-$89.3KFree cash flow3

Where the money goes

Where each dollar of revenue went, fiscal 2024

  • Other costs95¢$66.7K
  • Income tax5¢$3.3K

Out of $70.0K in revenue.23 The company lost money this year.

Financial statements

Revenue789102$70.0K in 2024−98% since 2017
0$2.0M$4.0M$6.0M$8.0M2017: $3.6M$3.6M20172018: $5.3M$5.3M2018+46%2019: $400.0K$400.0K2019−92%2020: $6.3M$6.3M2020+1475%2021: $900.0K$900.0K2021−86%2022: $20.8K$20.8K2022−98%2023: $20.8K$20.8K2023+0%2024: $70.0K$70.0K2024+237%
Gross profit81112$2.5M in 2023−54% since 2018
0$2.0M$4.0M$6.0M2018: $5.3M$5.3M20182019: $3.1M$3.1M2019−42%2020: $458.6K$458.6K2020−85%2021: $936.9K$936.9K2021+104%2022: $1.0M$1.0M2022+8%2023: $2.5M$2.5M2023+143%
Operating income78911122-$2.0M in 2024
-$7.5M-$5.0M-$2.5M0$2.5M$5.0M2017: $925.1K$925.1K20172018: $2.7M$2.7M2018+195%2019: $671.6K$671.6K2019−75%2020: -$6.4M-$6.4M20202021: -$2.4M-$2.4M2021−62%2022: -$2.2M-$2.2M2022−9%2023: -$760.9K-$760.9K2023−66%2024: -$2.0M-$2.0M2024+158%
Net income78111223-$1.8M in 2024
-$15.0M-$10.0M-$5.0M0$5.0M2017: $641.0K$641.0K20172018: $1.9M$1.9M2018+204%2019: $429.2K$429.2K2019−78%2020: -$14.9M-$14.9M20202021: -$9.0M-$9.0M2021−40%2022: -$2.9M-$2.9M2022−68%2023: -$2.9M-$2.9M2023−1%2024: -$1.8M-$1.8M2024−36%

Every line of the income statement as filed: the last 3 fiscal years, latest first.15

Period ending2025-07-312024-07-312023-07-31
Revenues$1.2M$620.0K$2.5M
Selling expenses-$120.0K-$333.5K-$207.2K
General and administrative expenses-$1.9M-$2.3M-$2.2M
Reversal (Provision) against accounts receivable due from a related party$19.1K-$762.0K
Total operating expenses-$2.0M-$2.6M-$3.2M
Loss from operations-$842.3K-$2.0M-$760.9K
Interest income$60.9K$26$1.9K
Other Income (Expense)-$260.0K-$846.9K$314.5K
Provision against due from buyers of LGC-$2.7M
Gain (loss) from investment in trading securities-$3.6M-$381.4K$192.1K
Gain from disposal of subsidiaries and VIE$56.0K
Total other expense, net-$3.8M-$1.2M-$2.1M
Loss before income taxes-$4.6M-$3.2M-$2.9M
Income tax provision-$3.3K-$31.2K
Net loss and comprehensive loss-$4.6M-$3.2M-$2.9M
Loss per share basic (in Dollars per share)-$5.57-$5.61-$5.39
Loss per share diluted (in Dollars per share)-$5.57-$5.61-$5.39
Weighted Average Shares Outstanding Basic (in Shares)825.5K shares569.3K shares534.9K shares
Weighted Average Shares Outstanding Diluted (in Shares)825.5K shares569.3K shares534.9K shares

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Corporate structure

ATIF Holdings Ltd sits at the top of its group. 6 entities, 2 countries on record. Switch between the flow chart and the network, and select any entity to see its details.

Major holders of ATIF Holdings Ltd

  • Jun Liu Filed SCHEDULE 13D/A on ATIF Holdings Ltd, latest Jan 24, 2025 (3 filings since Jan 19, 2022)
  • Jinglin Lu Filed SCHEDULE 13G/A on ATIF Holdings Ltd, latest Jan 22, 2025 (2 filings since May 1, 2024)
  • ATIF Holdings Ltd Lake Forest, California
    • ATIF BD LLC Subsidiary · California, United States
    • ATIF Business Consulting LLC Subsidiary · California, United States
    • ATIF Business Management LLC Subsidiary · California, United States
    • ATIF Inc. Subsidiary · California, United States
    • ATIF Investment Limited Subsidiary · British Virgin Islands

Built from subsidiaries listed in Exhibit 21 of annual reports filed with the SEC; major holders from Schedules 13D and 13G. Each entity in the chart links to its source.

What it owns

What ATIF Holdings Ltd reports owning in its annual reports to the SEC: buildings, land and equipment, real estate and locations, investments, intangible assets and inventory, at the end of its latest fiscal year and a year before.

Property and equipment

ItemLatestA year beforeChange
Furniture and fixtures$209.3K2 Jul 31, 2024$204.2K2 Jul 31, 2023+2.5%
Property and equipment, before depreciation$204.2K12 Jul 31, 2023$350.9K12 Jul 31, 2022−41.8%
Accumulated depreciation$149.2K2 Jul 31, 2024$110.6K2 Jul 31, 2023+35.0%
Property and equipment, net$60.0K2 Jul 31, 2024$93.6K2 Jul 31, 2023−35.9%
Operating-lease assets (leased space)$53.8K2 Jul 31, 2024$1.1M2 Jul 31, 2023−94.9%

Investments

ItemLatestA year beforeChange
Cash and cash equivalents$1.2M2 Jul 31, 2024$606.0K2 Jul 31, 2023+106.2%
Marketable securities, current$424.1K2 Jul 31, 2024$130.6K2 Jul 31, 2023+224.6%

Intangibles and goodwill

ItemLatestA year beforeChange
Finite-lived intangibles, gross$320.0K2 Jul 31, 2024$320.0K2 Jul 31, 20230%
Accumulated amortization$320.0K2 Jul 31, 2024$246.7K2 Jul 31, 2023+29.7%
Finite-lived intangibles, net$73.3K2 Jul 31, 2023$153.3K12 Jul 31, 2022−52.2%

Leadership

Who has led ATIF Holdings Ltd, and when. Pick a name to see everywhere that person has worked.

Chief financial officer

  1. Yue Ming2022
  2. Shibin Yu2026–now
2025
  • Chief financial officerShibin Yu Mar 27, 2026 to now16
  • Chief financial officerYue Ming Aug 1, 2022 to Aug 1, 202217
Board members and other officers (5)

Named in SEC Form D filings

People the company listed in its private-offering notices.

  • Executive Officer, DirectorJUN LIU named May 1, 202422
  • DirectorLei Yang named May 1, 202422
  • DirectorSang Liu Kwong named May 1, 202422
  • DirectorYongyuan Chen named May 1, 202422

Subsidiaries and ownership

Subsidiaries (Exhibit 21)

  • ATIF BD LLC California5
  • ATIF Business Consulting LLC California5
  • ATIF Business Management LLC California5
  • ATIF Inc. California5
  • ATIF Investment Limited British Virgin Islands5

The subsidiaries the company lists in Exhibit 21 of its annual report, as filed.

Former names

  • Asia Times Holdings LtdOct 15, 2018 to Feb 12, 20194

Timeline

  1. Jul 31, 20258-K Unregistered sale of shares23
  2. Jul 22, 20258-K Entered a material agreement24
  3. Jul 3, 20258-K Listing notice or transfer25
  4. Feb 26, 20258-K Change of auditor26
  5. Feb 20, 20258-K Executive or director change27
  6. Feb 12, 20258-K Executive or director change; Other events28
  7. Feb 5, 20258-K Entered a material agreement; Regulation FD disclosure29
  8. Jan 23, 20258-K Executive or director change; Other events30
  9. Jan 21, 20258-K Entered a material agreement31
  10. Jan 7, 20258-K Executive or director change32
  11. Dec 17, 20248-K Listing notice or transfer; Other events33
  12. Nov 27, 20248-K Listing notice or transfer34

Calendar

Coming up

  1. Dec 8, 2026Reports results for the quarter ending Jul/202635

When it reported results

  1. Mar 24, 2023Reported quarterly or annual results36

Upcoming dates from Nasdaq's calendar; past results from the company's 8-K filings (Item 2.02). The full markets calendar

Filings

106 filings to the SEC since October 2021: 5 annual reports, 10 quarterly reports, 23 major events, 12 insider forms, 5 large holders, 1 private raises, 50 other. The latest 20:

  1. Sep 10, 20266-K REPORT OF FOREIGN PRIVATE ISSUER EDGAR
  2. Jul 31, 20266-K REPORT OF FOREIGN PRIVATE ISSUER EDGAR
  3. Jul 15, 20266-K REPORT OF FOREIGN PRIVATE ISSUER EDGAR
  4. Jun 5, 20266-K REPORT OF FOREIGN PRIVATE ISSUER EDGAR
  5. Mar 27, 20263 PRIMARY DOCUMENT EDGAR
  6. Mar 27, 20263 PRIMARY DOCUMENT EDGAR
  7. Mar 27, 20263 PRIMARY DOCUMENT EDGAR
  8. Mar 27, 20263 PRIMARY DOCUMENT EDGAR
  9. Mar 27, 20263 PRIMARY DOCUMENT EDGAR
  10. Jan 13, 2026EFFECT EDGAR
  11. Jan 9, 2026CORRESP EDGAR
  12. Jan 2, 2026UPLOAD EDGAR
  13. Dec 29, 2025F-3 REGISTRATION STATEMENT EDGAR
  14. Dec 9, 202520-F ANNUAL REPORT EDGAR
  15. Nov 28, 2025NT 20-F NOTIFICATION OF LATE FILING EDGAR
  16. Oct 15, 20256-K REPORT OF FOREIGN PRIVATE ISSUER EDGAR
  17. Aug 28, 20256-K REPORT OF FOREIGN PRIVATE ISSUER EDGAR
  18. Aug 1, 20256-K EDGAR
  19. Jul 31, 20258-K CURRENT REPORT EDGAR
  20. Jul 22, 20258-K CURRENT REPORT EDGAR

The 106 filings since October 2021 can be filtered by form type and year here when JavaScript is on.

Every filing from the last five years, summarized. The full record is on SEC EDGAR.

Major holders

Investors who own more than 5% of the shares must tell the SEC: a 13D if they may seek to influence the company, a 13G if they hold passively.

  • Jun LiuSCHEDULE 13D/A, 3 filings Jan 19, 2022 to Jan 24, 202537
  • Jinglin LuSCHEDULE 13G/A, 2 filings May 1, 2024 to Jan 22, 202538

Funding

Where the company's money came from, by calendar year: private offerings filed with the SEC, federal grants, loans, contracts and other assistance from USAspending.gov, and PPP loans from the SBA. Each bar links to the records below.

Money received by year$2.3M 2024–2024
Money received by yearMoney received by year, 2024–2024: $2.3M in all. Private raises (Form D) $2.3M.$0$1M$2M$3M2024 · Private raises (Form D): $2.3M2024
Figures by year
YearPrivate raises (Form D)Total
2024$2.3M$2.3M

Private raises

Private offerings the company reported to the SEC on Form D. The amount is what the latest filing says was sold so far, charted in the year of the first sale. Covers filings since Oct 1, 2021.

  1. Apr 16, 2024Raised $2.3 million in a private offering of equity22 Form D: 2 investors so far Form D

SEC filer profile

How ATIF Holdings Ltd is registered with the Securities and Exchange Commission, from its EDGAR record and the cover page of its latest annual report.

  • Name on EDGARATIF Holdings Ltd1
  • CIK0001755058
  • Filer statusNon-accelerated filer not an emerging growth company; not a shell company6
  • Incorporated inBritish Virgin Islands6
  • Fiscal year endsJuly 311
  • Industry code (SIC)8742 Services-Management Consulting Services1
  • SEC reviewing officeOffice of Trade & Services, Division of Corporation Finance1
  • Business address25391 Commercentre Dr., Ste 200, Lake Forest, CA 926301
  • Phone308-888-88881
  • Shares outstanding23,639,787 shares as of Jul 31, 20256
  • Public float$5.1M as of Jan 31, 20242
  • AuditorLI CPA, LLC, Aurora Colorado PCAOB ID 7093; no auditor attestation of internal control over financial reporting6
  • On EDGAR sinceOct 15, 20181
  • Filings191 in all: 6-K (44), 8-K (22), CORRESP (12), 3 (10), 10-Q (9), 424B3 (9), UPLOAD (9), EFFECT (8)1
    All 46 form types

    SC 13G (5), 20-F (4), 424B5 (4), SC 13D/A (4), 10-K (3), F-1 (3), F-1/A (3), NT 10-K (3), NT 20-F (3), D (2), DEF 14A (2), F-3 (2), S-3 (2), S-3/A (2), SC 13D (2), SC 13G/A (2), 10-Q/A (1), 144 (1), 144/A (1), 3/A (1), 4 (1), 424B4 (1), 8-A12B (1), 8-K/A (1), CERT (1), DRS (1), DRS/A (1), DRSLTR (1), F-3/A (1), FWP (1), NT 10-Q (1), POS AM (1), POS EX (1), RW (1), S-1 (1), S-1/A (1), SCHEDULE 13D/A (1), SCHEDULE 13G/A (1)

  • Latest filingsAnnual report (20-F) Dec 9, 2025
    Quarterly report (10-Q) Jun 6, 2025
    Proxy statement (DEF 14A) Jun 27, 2024
    Latest 8-K (8-K) Jul 31, 2025

Securities registered for trading

ClassSymbolExchange
Ordinary Shares, par value US$0.001 per shareZBAINasdaq

From the cover page of the 20-F filed Dec 9, 2025 (Section 12(b) of the Exchange Act).6

Sources

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