ATIF Holdings Limited (AUC) Cash Flow Statement
Where AUC’s cash came from and went, FY2025
July 31, 2025 · U.S. dollars- Cash from operations
- −$2.5M
- Capital expenditures
- $0 0.0% of revenue
- Free cash flow
- −$2.5M −204.8% margin
- Returned to shareholders
- —
- Change in cash
- $15.4M cash at year-end $9.0M
Drawn to scale: where the cash came from and how it was used. Hover for values.
AUC operating cash flow, capex and free cash flow
AUC cash flow trends, FY2022–FY2025
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Operating cash flow | −$146,944FY2022 | −$2.5MFY2025 | — | |
| Capital expenditures | $101,950FY2022 | $0FY2025 | −100.0% | |
| Free cash flow | −$248,894FY2022 | −$2.5MFY2025 | — | |
| Free cash flow margin | −14.9%FY2022 | −204.8%FY2025 | −189.9 pts | |
| Capex / revenue | 6.1%FY2022 | 0.0%FY2025 | −6.1 pts |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
AUC cash flow by activity
AUC net income vs operating cash flow
Operating cash flow above net income usually means earnings are backed by cash (depreciation and stock-based pay are non-cash expenses).
AUC cash flow statement
| FY2025 | FY2024 | FY2023 | FY2022 | |
|---|---|---|---|---|
| Operating activities | ||||
| Net income | −$4.6M | −$3.2M | −$2.9M | −$2.9M |
| Depreciation & amortization | $15,282 | $385,375 | $572,940 | $583,005 |
| Change in working capital | −$1.5M | $2.3M | −$3.4M | $169,730 |
| Other non-cash items | $3.6M | $369,958 | $3.3M | $2.0M |
| Cash from operating activities | −$2.5M | −$120,483 | −$2.3M | −$146,944 |
| Investing activities | ||||
| Capital expenditures | $0 | −$5,086 | −$1,444 | −$101,950 |
| Investments (net) | $362,072 | −$674,869 | $429,799 | −$1.4M |
| Financing activities | ||||
| Net borrowing (repayment) | $0 | $0 | $729,968 | $0 |
| Shares issued | $8.9M | $2.3M | $0 | $0 |
| Other financing | $0 | $0 | $0 | −$2.0M |
| Cash from financing activities | $8.9M | $2.3M | $729,968 | −$2.0M |
| Summary | ||||
| Net change in cash | $15.4M | $1.3M | −$2.3M | −$7.7M |
| Cash at end of period | $9.0M | $1.2M | $606,022 | $1.8M |
| Free cash flow | −$2.5M | −$125,569 | −$2.3M | −$248,894 |
| Free cash flow margin | −204.8% | −20.3% | −95.3% | −14.9% |
| Capex / revenue | 0.0% | 0.8% | 0.1% | 6.1% |
| Jul '25 | Apr '25 | Jan '25 | Oct '24 | |
|---|---|---|---|---|
| Operating activities | ||||
| Net income | −$738,427 | −$1.6M | −$1.9M | −$367,074 |
| Depreciation & amortization | $0 | $0 | $1,074 | $14,208 |
| Change in working capital | −$602,128 | −$750,003 | $153,771 | −$299,604 |
| Other non-cash items | $1.0M | $1.4M | $1.4M | −$148,158 |
| Cash from operating activities | −$322,628 | −$939,015 | −$395,125 | −$800,628 |
| Investing activities | ||||
| Capital expenditures | $0 | $0 | $0 | $0 |
| Investments (net) | −$3 | $220,903 | $132,156 | $9,016 |
| Financing activities | ||||
| Shares issued | $2.0M | $2.1M | $0 | $0 |
| Other financing | $0 | $0 | — | — |
| Cash from financing activities | $2.0M | $2.1M | — | — |
| Summary | ||||
| Net change in cash | $4.5M | $2.8M | $9.6M | −$1.6M |
| Cash at end of period | $9.0M | $6.7M | $5.3M | $457,764 |
| Free cash flow | −$322,628 | −$939,015 | −$395,125 | −$800,628 |
| Free cash flow margin | −43.0% | −375.6% | −197.6% | — |
| Capex / revenue | 0.0% | 0.0% | 0.0% | — |
Negative numbers are cash paid out. Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported; data from EODHD.
AUC cash generation
In fiscal 2025 (ended July 31, 2025), ATIF generated -$2.5 million of cash from operations and spent $0 on capital expenditures, leaving free cash flow of -$2.5 million, −204.8% of revenue. Cash and equivalents rose by $15.4 million over the year.
Related: AUC income statement, AUC balance sheet. See the AUC stock overview for the latest quote and news.
AUC cash flow FAQ
What is ATIF's free cash flow?
ATIF's free cash flow was -$2.5 million in fiscal 2025: -$2.5 million of operating cash flow minus $0 of capital expenditures It was -$0.1 million a year earlier..
How much cash does ATIF generate from operations?
ATIF generated -$2.5 million of cash from operating activities in fiscal 2025.