ATIF Holdings Limited (AUC) Balance Sheet
AUC balance sheet, FY2025
July 31, 2025 · U.S. dollars$10.4M assets = $775,944 liabilities + $9.7M equity
Both columns are drawn to the same scale: what AUC owns equals what it owes plus shareholders’ equity. Hover a block for its value.
AUC financial health
Descriptive bands, not a rating. Fiscal FY2025.
AUC balance sheet trends, FY2022–FY2025
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $8.1MFY2022 | $10.4MFY2025 | +8.7%/yr | |
| Total liabilities | $3.8MFY2022 | $775,944FY2025 | −41.0%/yr | |
| Shareholders’ equity | $4.7MFY2022 | $9.7MFY2025 | +27.0%/yr | |
| Cash & short-term investments | $1.8MFY2022 | $9.1MFY2025 | +72.0%/yr | |
| Working capital | $3.2MFY2022 | $9.7MFY2025 | +$6.5M |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
AUC assets
AUC liabilities and equity
AUC debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
AUC balance sheet
| FY2025 | FY2024 | FY2023 | FY2022 | |
|---|---|---|---|---|
| Assets | ||||
| Cash & short-term investments | $9.1M | $1.7M | $736,671 | $1.8M |
| Cash & equivalents | $9.0M | $1.2M | $606,022 | $1.8M |
| Short-term investments | $116,557 | $424,148 | $130,649 | $33,346 |
| Receivables | $750,000 | $200,000 | $1.2M | $762,000 |
| Inventory | $0 | $0 | $0 | $0 |
| Other current assets | $622,091 | $1.0M | $556,109 | $3.4M |
| Total current assets | $10.4M | $2.9M | $2.5M | $6.0M |
| Property, plant & equipment (net) | $0 | $113,840 | $1.2M | $1.7M |
| Goodwill & intangible assets | $0 | $0 | $73,331 | $153,331 |
| Long-term investments | $0 | $0 | $0 | $335,000 |
| Other non-current assets | $0 | $0 | $0 | $0 |
| Total assets | $10.4M | $3.0M | $3.8M | $8.1M |
| Liabilities | ||||
| Accounts payable | — | — | $293,140 | $2.3M |
| Total current liabilities | $775,944 | $988,417 | $1.5M | $2.8M |
| Long-term debt | $0 | $0 | $0 | $0 |
| Lease obligations | $0 | $31,792 | $1.1M | $1.4M |
| Other long-term liabilities | $0 | $270,417 | $689,498 | $985,249 |
| Total liabilities | $775,944 | $1.3M | $2.2M | $3.8M |
| Shareholders' equity | ||||
| Retained earnings (deficit) | −$35.5M | −$30.9M | −$27.7M | −$24.8M |
| Minority interest | — | — | $0 | −$369,045 |
| Total shareholders' equity | $9.7M | $1.8M | $1.5M | $4.7M |
| Key figures | ||||
| Working capital | $9.7M | $1.9M | $1.0M | $3.2M |
| Tangible book value | $9.7M | $1.8M | $1.5M | $4.6M |
| Current ratio | 13.45 | 2.93 | 1.65 | 2.14 |
| Quick ratio | 12.65 | 1.90 | 1.29 | 0.91 |
| Equity / assets | 92.6% | 58.2% | 40.8% | 58.0% |
| Jan '26 | Jul '25 | Apr '25 | Jan '25 | Oct '24 | |
|---|---|---|---|---|---|
| Assets | |||||
| Cash & short-term investments | $1.5M | $9.1M | $7.8M | $8.0M | $4.6M |
| Cash & equivalents | $1.5M | $9.0M | $6.7M | $5.3M | $457,764 |
| Short-term investments | $31,902 | $116,557 | $1.1M | $2.8M | $4.2M |
| Receivables | $2.4M | $750,000 | $250,000 | $0 | $200,000 |
| Inventory | $0 | $0 | $0 | $0 | $0 |
| Other current assets | $36.5M | $622,091 | $622,091 | $614,944 | $953,224 |
| Total current assets | $40.4M | $10.4M | $8.7M | $8.6M | $5.8M |
| Property, plant & equipment (net) | $0 | $0 | $0 | $0 | $99,240 |
| Goodwill & intangible assets | $0 | $0 | $0 | $0 | $0 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $0 | $0 | $0 | $0 | $0 |
| Total assets | $40.4M | $10.4M | $8.7M | $8.6M | $5.9M |
| Liabilities | |||||
| Total current liabilities | $1.7M | $775,944 | $278,073 | $770,928 | $625,048 |
| Long-term debt | $0 | $0 | $0 | $0 | $0 |
| Lease obligations | — | $0 | $0 | $0 | $32,473 |
| Other long-term liabilities | $0 | $0 | $0 | $0 | $261,790 |
| Total liabilities | $1.7M | $775,944 | $278,073 | $770,928 | $886,838 |
| Shareholders' equity | |||||
| Retained earnings (deficit) | −$35.7M | −$35.5M | −$34.7M | −$33.1M | −$31.2M |
| Total shareholders' equity | $38.7M | $9.7M | $8.4M | $7.9M | $5.0M |
| Key figures | |||||
| Working capital | $38.7M | $9.7M | $8.4M | $7.9M | $5.2M |
| Tangible book value | $38.7M | $9.7M | $8.4M | $7.9M | $5.0M |
| Book value per share | $3.75 | — | — | — | — |
| Shares outstanding | 10.3M | — | — | — | — |
| Current ratio | 23.67 | 13.45 | 31.24 | 11.21 | 9.26 |
| Quick ratio | 2.26 | 12.65 | 29.01 | 10.41 | 7.73 |
| Equity / assets | 95.8% | 92.6% | 96.8% | 91.1% | 84.9% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed —); data from EODHD.
AUC financial position
At the end of fiscal 2025 (July 31, 2025), ATIF had total assets of $10.4 million (up 246.5% from a year earlier), total liabilities of $0.8 million and shareholders' equity of $9.7 million. Its current ratio was 13.45. In the latest quarter (ended January 31, 2026) total assets were $40.4 million and equity $38.7 million.
Related: AUC income statement, AUC cash flow statement, AUC key metrics. See the AUC stock overview for the latest quote and news.
AUC balance sheet FAQ
What are ATIF's total assets?
ATIF reported total assets of $10.4 million at the end of fiscal 2025 (July 31, 2025), compared with $3.0 million a year earlier.
How much cash does ATIF have?
ATIF held $9.1 million in cash and short-term investments at the end of fiscal 2025.
What is ATIF's book value?
ATIF's shareholders' equity (book value) was $9.7 million at the end of fiscal 2025.
What is ATIF's current ratio?
ATIF had current assets of $10.4 million and current liabilities of $0.8 million, a current ratio of 13.45 (it can cover its short-term obligations).