ATIF HOLDINGS LIMITED

AUC — scored out of ten from its own filings

Figures as at 2024-07-31, reported in USD. The newest fact in the filings is dated 2025-04-30, 481 days ago. Nothing on this page is advice.

The five scores

Dimension	What it asks	Score
Quality	How much of the revenue is really kept — and what did it take to earn it?	2.4
Valuation	What does the price ask for what the company earns, owns and pays out?	0.5
Durability	How predictable is the revenue, and how much of it is already committed?	2.16
Resilience	Can the balance sheet absorb a bad year?	7.73
Growth	Is the business getting bigger, and is it getting more profitable?	4.71

A dimension reading not measured means the filing does not carry the figures it needs. It is left out of the total rather than scored as though it were bad.

What each measure said

A dimension's score is the weighted average of these. Each links to the page explaining how it is worked out and which XBRL tags it reads.

Quality — 2.4

Measure	What it is	Score
SBC / sales	Stock compensation over revenue, inverted	10.0
Oper. margin	GAAP operating margin	0.5
ROIC	Return on invested capital	0.5
OE margin	(Free cash flow − stock comp) over revenue	0.5
Adj. EBITDA margin	Cash operating margin, before stock compensation	0.5

Durability — 2.16

Measure	What it is	Score
RPO / sales	Contracted revenue: remaining performance obligations over annual revenue, or deferred revenue where no backlog is disclosed	4.87
Revenue growth in the worst year on record	Revenue growth in the worst year on record	1.0
Gross margin stability across years, in percentage points	Gross margin stability across years, in percentage points	1.0
Cash-flow margin stability, operating cash flow over revenue	Cash-flow margin stability, operating cash flow over revenue	1.0

Resilience — 7.73

Measure	What it is	Score
Current ratio	Current ratio, excluding deferred revenue from the liabilities	10.0
ND/EBITDA	Net cash, or net debt over EBITDA	9.0
Cash runway — takes the slot above for a company with no debt and no profit	Cash runway — takes the slot above for a company with no debt and no profit	4.18

Growth — 4.71

Measure	What it is	Score
Operating margin trend, in percentage points per year	Operating margin trend, in percentage points per year	10.0
Most recent margin move, in percentage points	Most recent margin move, in percentage points	10.0
Sales/sh Y/Y	Revenue growth per diluted share, trailing twelve months against the prior twelve	1.0
Sales CAGR 4Y	The same growth compounded over four fiscal years	1.0

A measure missing from a list here could not be computed from this company's filings. It is left out rather than scored as though it were bad.

Revenue by fiscal year

As the company reported it, one row per year, straight from the filings.

Fiscal year	Ends	Revenue
2017	2017-07-31	3,635,371
2018	2018-07-31	5,307,891
2019	2019-07-31	3,078,758
2020	2020-07-31	645,127
2021	2021-07-31	936,935
2022	2022-07-31	1,667,310
2023	2023-07-31	2,450,000
2024	2024-07-31	620,000

The ratios

The figures themselves rather than their scores — what somebody looking up AUC on one particular measure came for.

Ratio	Value
cash operating margin	-206.35
current ratio	41.75
current ratio reported	31.24
deferred revenue growth	-22.89
dilution pct	6.43
fcf margin	-351.67
growth cv	20.28
operating margin	-208.93
owner earnings margin	-351.67
revenue growth	-74.69
revenue growth per share	-76.22
roic	-121.24
rule of 40	-283.62
sbc pct revenue	0.0

The figures, and where each came from

This is the part no other screener shows. Each figure below names the XBRL element it was read from, so it can be checked against the filing itself.

Figure	Value	XBRL tag	As at
capex	5,086	`PaymentsToAcquirePropertyPlantAndEquipment`	2024-07-31
cash	7,815,884	`CashAndCashEquivalentsAtCarryingValue`	2025-04-30
current assets	8,687,975	`AssetsCurrent`	2025-04-30
current liabilities	278,073	`LiabilitiesCurrent`	2025-04-30
equity	8,409,902	`StockholdersEquity`	2025-04-30
ocf	-2,175,251	`NetCashProvidedByUsedInOperatingActivities`	2025-04-30
revenue	620,000	`Revenues`	2024-07-31

What to be careful about

newest fact in the filing is 2025-04-30 (1y old); this company's data is not usable and the scores below should be ignored
revenue is annual, not TTM
revenue period ends 2024-07-31 (754 days ago) - the tag chain found nothing recent, so treat this row as unscored
no current stock compensation tagged; treated as zero, so owner earnings are overstated
no market cap; set `market_cap` in overrides.yaml
share count is from 2025-06-06 (444 days old, dei cover page); a stock split since then would make the market cap wrong. Set `market_cap` in overrides.yaml to be sure.

See it scored yourself

The dashboard puts AUC beside other companies and lets you change what counts: the weight of each dimension, the value that earns a ten, and which of the 61 measures are included at all.