ATIF Holdings Ltd (AUC) Financial Statements

Income statement

Metric	TTM	2025	2024	2023	2022
Revenue
Total Revenue	1.2M	1.2M	620.0K	2.5M	1.7M
Cost of Revenue	—	—	—	—	660.0K
Gross Profit	1.2M	1.2M	620.0K	2.5M	1.0M
Operating Expenses
R&D Expense	—	—	—	—	—
SG&A Expense	2.0M	2.0M	2.6M	2.4M	3.2M
General & Admin Expense	1.9M	1.9M	2.3M	2.2M	2.7M
Selling & Marketing Expense	125.0K	120.0K	333.5K	207.2K	569.5K
Other Expenses	—	—	(19.1K)	762.0K	—
Total Operating Expenses	2.0M	2.0M	2.6M	3.2M	3.2M
Cost and Expenses	2.0M	2.0M	2.6M	3.2M	3.9M
Operating Income (EBIT)	(842.3K)	(842.3K)	(2.0M)	(760.9K)	(2.2M)
Non-Operating
Interest Income	—	60.9K	26.00	1.9K	354.8K
Interest Expense	18.00	—	—	—	—
Net Interest Income	(18.00)	60.9K	26.00	1.9K	354.8K
Other Non-Op Income/Expense	(3.8M)	(3.8M)	(1.2M)	(2.1M)	(1.2M)
Non-Operating Income (excl Interest)	(3.0M)	—	—	2.7M	—
EBT (Pre-Tax Income)	(4.6M)	(4.6M)	(3.2M)	(2.9M)	(3.4M)
Income Tax Expense	—	—	3.3K	31.2K	—
Bottom Line
Net Income	(4.6M)	(4.6M)	(3.2M)	(2.9M)	(2.9M)
Earnings from Cont. Ops	(4.6M)	(4.6M)	(3.2M)	(2.9M)	(3.4M)
Earnings from Discont. Ops	—	—	—	—	—
Bottom Line Net Income	(4.6M)	(4.6M)	(3.2M)	(2.9M)	(2.9M)
Per Share
Basic EPS	($0.32)	($0.27)	($0.31)	($0.30)	($0.31)
Diluted EPS	($0.32)	($0.27)	($0.31)	($0.30)	($0.31)
Revenue Per Share	$0.07	$0.07	$0.06	$0.25	$0.18
Shares
Basic Shares Outstanding	17.2M	17.2M	10.2M	9.6M	9.5M
Diluted Shares Outstanding	17.2M	17.2M	10.2M	9.6M	9.5M
Profitability Metrics
EBITDA	2.1M	(827.1K)	(1.6M)	(2.8M)	(1.6M)
D&A	15.3K	15.3K	385.4K	572.9K	583.0K
EBIT	2.1M	(842.3K)	(2.0M)	(3.4M)	(2.2M)

As reported, in the filing currency · TTM sums the four latest quarters; MRQ is the latest quarter · Negatives in parentheses; a dash is a line the filing does not carry · Data as of Jul 1, 2025