ATIF Holdings Ltd

AUC
Country: United StatesPrice: $7.07Market Cap: $156.4M

Investment snapshot

0%positive consensus
Scored 1d ago

Positive

0

BUY / PASS

Neutral / negative

2 / 14

NEUTRAL / FAIL

Median fair value

—

No comparable estimates

Models with upside

0 / 17

Positive margin of safety

Strongest signal

8 of 12 pass — Graham, Buffett, Lynch +1 more object

Key risk

No clean pass — all 16 investors flag at least one profitability criterion

Framework analysis

VerdictMeaning
BUYPositive purchase signal: the framework's buy requirements are met.
PASSThe company clears the framework's checklist or screen, but the framework does not produce a buy signal. For valuation frameworks this often means margin of safety is missing, insufficient, or unavailable; some screen-only frameworks have no intrinsic-value BUY state.
NEUTRALNeither a positive nor negative conclusion. It does not mean to hold an existing position.
FAILThe company does not clear the framework's requirements.
RankedRanked strategies do not use PASS: selected cohort is BUY, outside the cohort is FAIL, and unranked is NEUTRAL.

Current investor scores use trailing 12-month flows and the latest balance sheet where supported. Multi-year and EPS tests retain annual history; each framework shows its financial basis below. Intrinsic values use annual financials.

MetricGraham

Defensive Value

Buffett

Quality Compounder

Lynch

GARP

Greenblatt

Magic Formula

Piotroski

F-Score

Dreman

Contrarian Value

Munger

Quality Focus

Pabrai

Dhandho Framework

Akre

Three-Legged Stool

Marks

Risk-Aware Value

Ackman

Activist Value

Templeton

Global Bargain Hunter

Sleep

Scale Economies Shared

Asness

Systematic Factors

Neff

Low-P/E Total Return

Schloss

Asset-Value Discipline

O'Shaughnessy

Systematic Factor Composite

VerdictFAILFAILFAILFAIL · Rank #2390 (Top 77.2%)FAILFAILFAILFAILFAILFAILFAILFAILFAILNEUTRALFAILFAILNEUTRAL
Score
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Intrinsic Value (annual)N/AN/AN/AN/AN/AN/AN/AN/AN/AN/AN/AN/AN/AN/AN/AN/AN/A
Margin of SafetyN/AN/AN/AN/AN/AN/AN/AN/AN/AN/AN/AN/AN/AN/AN/AN/AN/A
Financial Basis

Annual history · FY 2024 · Balance sheet at 2025-04-30

Latest source filing: 2025-06-06

Score computed: 2026-11-14

Annual history · FY 2024

Latest source filing: 2024-11-13

Score computed: 2026-11-14

Annual history · FY 2024 · Balance sheet at 2025-04-30 · TTM ended 2025-04-30

Latest source filing: 2025-06-06

Score computed: 2026-11-14

Annual history · FY 2024

Latest source filing: 2024-11-13

Score computed: 2026-11-14

Annual history · FY 2024

Latest source filing: 2024-11-13

Score computed: 2026-11-14

Annual history · FY 2024 · TTM ended 2025-04-30 · Balance sheet at 2025-04-30 · Market data at 2026-11-01

Latest source filing: 2025-06-06

Score computed: 2026-11-14

Qualitative assessment · Annual history · FY 2024 · TTM ended 2025-04-30 · Balance sheet at 2025-04-30

Latest source filing: 2025-06-06

Score computed: 2026-11-14

Qualitative assessment · Annual history · FY 2024

Latest source filing: 2024-11-13

Score computed: 2026-11-14

Annual history · FY 2024 · Qualitative assessment · Balance sheet at 2025-04-30

Latest source filing: 2025-06-06

Score computed: 2026-11-14

Annual history · FY 2024 · Qualitative assessment

Latest source filing: 2024-11-13

Score computed: 2026-11-14

Annual history · FY 2024 · TTM ended 2025-04-30 · Balance sheet at 2025-04-30 · Market data at 2026-11-01

Latest source filing: 2025-06-06

Score computed: 2026-11-14

Annual history · FY 2024 · Price history 2025-01-01–2026-11-01 · Balance sheet at 2025-04-30

Latest source filing: 2025-06-06

Score computed: 2026-11-14

Annual history · FY 2024 · Qualitative assessment

Latest source filing: 2024-11-13

Score computed: 2026-11-14

TTM ended 2025-04-30 · Balance sheet at 2025-04-30 · Price history 2025-01-01–2026-11-01 · Annual history · FY 2024

Latest source filing: 2025-06-06

Score computed: 2026-11-14

Annual history · FY 2024

Latest source filing: 2024-11-13

Score computed: 2026-11-14

Annual history · FY 2024 · Balance sheet at 2025-04-30

Latest source filing: 2025-06-06

Score computed: 2026-11-14

Annual history · FY 2024 · TTM ended 2025-04-30 · Price history 2025-01-01–2026-11-01

Latest source filing: 2025-06-06

Score computed: 2026-11-14

Where It Passes

  • Debt & Leverage67% pass✓ 11✗ 4▾

    8 of 12 pass — Graham, Buffett, Lynch +1 more object

    LT Debt vs Net Current Assets
    ✗GrahamLT Debt <= Net Current Assets
    Debt/Equity & Interest CoverageD/E: 0.14, IC: N/A
    ✗BuffettD/E < 0.5 AND Interest Coverage > 5x
    Total Debt / Equity0.03
    ✓Lynch< 0.33
    Cash - Long-term Debt
    ✗LynchPositive preferred
    LT Debt / Total Assets Change0.00% -> 0.00%
    ✓PiotroskiDecreased YoY
    Current Assets / Current Liabilities31.24
    ✓Dreman> 1.5✓SchlossCurrent ratio >= 1.50x (app cutoff)
    Total Debt / Shareholders' Equity0.03
    ✓Dreman< 0.8✓Templeton< 1.0 (fixed cap; proxy for below-sector-median leverage)✓SchlossD/E < 1.00x
    Debt Levels0.03
    ✓MungerDebt/Equity < 0.5✓AkreDebt/Equity < 0.3
    Interest Coverage & Debt/EBITDA
    ✗MarksInterest Coverage > 3x; Debt/EBITDA < 4x
    Total Debt / Shareholders Equity0.03
    ✓Ackman<= 1.0
    Negative debt-to-equity (higher means less debt)-0.0297; #849/4210 (top 20.2%)
    ✓AsnessTop 30% of eligible cross-section

Where It Falls Short

  • Profitability0% pass✓ 2✗ 33▾

    No clean pass — all 16 investors flag at least one profitability criterion

    Positive EPS (10 years)3/9 years positive
    ✗GrahamPositive EPS every year for 10 years
    EPS Growth (3-yr avg, 10-yr window)
    ✗Graham>= 33% growth
    Net Income Positive (10+ years)3/9 years positive
    ✗BuffettPositive every year for 10+ years
    ROE (up to 5-year arithmetic mean)-123.1%
    ✗Buffett> 15% arithmetic mean (app rule)
    Operating Margin (10-yr trend)-316.1% (latest)
    ✓BuffettStable or rising over 10 years
    Free Cash Flow Proxy$-3.1M
    ✗BuffettPositive and growing
    Earnings Variance (10-yr CoV)
    ✗BuffettCoV < 0.3
    Retained Earnings Effectiveness
    ✗Buffett$1 retained -> > $1 market value created
    Basic earnings-growth PEG (dividends excluded)
    ✗Lynch< 1.0 (ideally < 0.5)
    3-5 Year EPS CAGR
    ✗Lynch15-30% (Fast Grower); > 0% to pass
    ROE-62.0%
    ✗Lynch> 15%
    EBIT / Enterprise Value-1.3%
    ✗Greenblatt> 10%
    Earnings Yield + ROC AssessmentEY=-1.3%, ROC=-271.8%
    ✗GreenblattBoth EY > 10% and ROC > 25%
    Net Income / Total Assets-105.94%
    ✗PiotroskiROA > 0
    ROA Change YoY-76.48% -> -105.94% (delta: -29.46%)
    ✗PiotroskiCurrent ROA > Prior ROA
    (CFO / Total Assets) vs ROACFO/Assets=-4.00%, ROA=-105.94%
    ✓PiotroskiCFO/Assets > ROA
    Gross Margin Change YoY
    ✗PiotroskiImproved YoY
    Pre-Tax Income / Revenue-514.2%
    ✗Dreman>= 8%
    Net Income / Shareholders' Equity-62.0%
    ✗Dreman> 12%
    Margin of SafetyP/B=48.0x
    ✗PabraiP/B < 1.5 or P/E < 15
    Return on Equity-145.4% (3-yr avg)
    ✗AkreROE > 20% (3-year avg)
    Discount to Intrinsic ValueN/A (negative normalized EPS)
    ✗Marks>= 20% below intrinsic value
    Positive Net Income Frequency3/8 years positive
    ✗MarksPositive net income in >= 7 of last 10 years
    Operating Income / Revenue-316.1%
    ✗Ackman>= 15%
    Net Income / Shareholders Equity-62.0%
    ✗Ackman>= 15%
    5-Year EPS CAGR
    ✗Templeton> 0% (5-year EPS CAGR)
    Operating Margin Trend-132.8% (2022) -> -316.1% (2024)
    ✗TempletonNon-negative operating-margin trend over 3 years
    Revenue growth vs. gross and operating margin trendrevenue flat/down, operating margin -132.8% -> -316.1%
    ✗SleepRevenue rising; gross margin flat or falling; operating margin holding
    Net income / market capitalization-3.33%; #3703/6340 (top 58.4%)
    ✗AsnessTop 30% of eligible cross-section✗OshaughnessyTop 10% of eligible cross-section
    Gross profit / total assets
    ✗AsnessTop 30% of eligible cross-section
    Net income / positive book equity-61.96%; #4330/5226 (top 82.9%)
    ✗AsnessTop 30% of eligible cross-section
    Negative 5-year standard deviation of ROA-0.2796; #4547/5884 (top 77.3%)
    ✗AsnessTop 30% of eligible cross-section
    3-5 Year Diluted EPS CAGR
    ✗Neff7%-20% annualized
    Positive Diluted-EPS Years3/8 years positive
    ✗Schloss>= 70% positive over 5-10 observed years (app rule)
  • Valuation0% pass✗ 28▾

    All 13 investors flag AUC's valuation

    Price / 3-yr avg EPS
    ✗Graham<= 15x
    Price-to-Book Ratio48.0x
    ✗Graham<= 1.5x
    P/E x P/B
    ✗Graham<= 22.5
    Basic earnings-growth PEG (dividends excluded)
    ✗Lynch< 1.0 (ideally < 0.5)
    EBIT / Enterprise Value-1.3%
    ✗Greenblatt> 10%
    Earnings Yield + ROC AssessmentEY=-1.3%, ROC=-271.8%
    ✗GreenblattBoth EY > 10% and ROC > 25%
    Price / EPS
    ✗Dreman< 12x✗Templeton< 12x (fixed ceiling; proxy for the market's cheapest 40%)
    Price / (CFO / Shares)N/A (negative CFPS)
    ✗Dreman< 8x
    Price / Book Value per Share48.0x
    ✗Dreman< 1.2x✗Templeton< 1.5x✗SchlossP/B <= 0.80x (app cutoff)
    Valuation ReasonablenessOE Yield=-3.7%
    ✗MungerP/E < 25 or Owner Earnings Yield > 5%
    P/E or FCF YieldFCF Yield=-0.1%
    ✗PabraiP/E < 15 or FCF Yield > 10%
    P/B or P/E vs. Historical AverageP/B=48.0x
    ✗MarksP/E < 15 or P/B < 2.0
    Discount to Intrinsic ValueN/A (negative normalized EPS)
    ✗Marks>= 20% below intrinsic value
    Price / FCF per ShareN/A (negative FCF)
    ✗Ackman<= 25
    Price vs. Trailing Low126% of trailing low ($5.62)
    ✗Templeton<= 120% of trailing low (certified split-adjusted live window)
    Net income / market capitalization-3.33%; #3703/6340 (top 58.4%)
    ✗AsnessTop 30% of eligible cross-section✗OshaughnessyTop 10% of eligible cross-section
    Positive book equity / market capitalization+0.0538; #4988/6449 (top 77.3%)
    ✗AsnessTop 30% of eligible cross-section
    Price / Diluted EPS
    ✗NeffP/E <= 15x (app proxy for a P/E 40%-60% below the market)
    (EPS CAGR % + Dividend Yield %) / P/E
    ✗Neff> 0.7 (Neff's published traditional edge)
    Price / Tangible Book Value per Share48.04x
    ✗SchlossP/TBV <= 1.00x (app cutoff)
    Book Value per Share Change
    ✗SchlossLatest BVPS >= earliest BVPS over >= 3 years (app rule)
    Revenue / market capitalization+0.0040; #4946/5247 (top 94.3%)
    ✗OshaughnessyTop 10% of eligible cross-section
    (Operating cash flow - capex) / market capitalization-0.08%; #2553/4519 (top 56.5%)
    ✗OshaughnessyTop 10% of eligible cross-section
    Trailing six-month price return through the evaluation date-8.18%; #3325/6202 (top 53.6%)
    ✗OshaughnessyTop 10% of eligible cross-section
  • Cash Flow0% pass✓ 1✗ 11▾

    No clean pass — all 10 investors flag at least one cash flow criterion

    Free Cash Flow Proxy$-3.1M
    ✗BuffettPositive and growing
    FCF Positive and Growing$-0.1M
    ✗LynchPositive and growing
    Operating Cash Flow$-0.1M
    ✗PiotroskiCFO > 0
    (CFO / Total Assets) vs ROACFO/Assets=-4.00%, ROA=-105.94%
    ✓PiotroskiCFO/Assets > ROA
    Price / (CFO / Shares)N/A (negative CFPS)
    ✗Dreman< 8x
    P/E or FCF YieldFCF Yield=-0.1%
    ✗PabraiP/E < 15 or FCF Yield > 10%
    FCF Positive2/8 years FCF positive
    ✗MarksPositive FCF in majority of recent years
    (OCF - CapEx) / Market Cap-0.1%
    ✗Ackman>= 4%
    Price / FCF per ShareN/A (negative FCF)
    ✗Ackman<= 25
    Positive Operating Cash Flow frequency2/8 years positive
    ✗SleepPositive OCF in >= 70% of available years
    Operating Cash Flow - Capital Expenditures$-0.1M
    ✗Neff> $0 (app proxy for a strong fundamental case)
    (Operating cash flow - capex) / market capitalization-0.08%; #2553/4519 (top 56.5%)
    ✗OshaughnessyTop 10% of eligible cross-section
  • Growth0% pass✓ 2✗ 11▾

    No clean pass — all 8 investors flag at least one growth criterion

    EPS Growth (3-yr avg, 10-yr window)
    ✗Graham>= 33% growth
    Basic earnings-growth PEG (dividends excluded)
    ✗Lynch< 1.0 (ideally < 0.5)
    3-5 Year EPS CAGR
    ✗Lynch15-30% (Fast Grower); > 0% to pass
    Inventory Growth vs Revenue GrowthN/A (no inventory)
    ✓LynchInventory growth < Revenue growth
    EPS Growth Direction
    ✗DremanPositive over recent years
    EPS CAGR-29.3% CAGR over 2 years
    ✗Dreman> 5% annualized
    Positive Net Income Frequency3/8 years positive
    ✗MarksPositive net income in >= 7 of last 10 years
    3yr Median Revenue Growth46.9%
    ✓Ackman>= 5%
    Positive EPS Growth Frequency
    ✗AckmanPositive EPS growth in >= 3 of last 5 years
    5-Year EPS CAGR
    ✗Templeton> 0% (5-year EPS CAGR)
    Revenue growth vs. gross and operating margin trendrevenue flat/down, operating margin -132.8% -> -316.1%
    ✗SleepRevenue rising; gross margin flat or falling; operating margin holding
    5-year Revenue CAGR-27.4%
    ✗SleepCAGR > 7%
    3-5 Year Diluted EPS CAGR
    ✗Neff7%-20% annualized
  • Verdicts0% pass✗ 15▾

    Split decision: 14 FAIL · 2 NEUTRAL

    Overall verdict
    ✗GrahamFAIL (1/9)✗BuffettFAIL (1/9)✗LynchFAIL (2/7)✗GreenblattRank #2390✗PiotroskiFAIL (F-Score 3)✗DremanFAIL (2/11)✗MungerFAIL (1/4)✗PabraiFAIL (0/3)✗AkreFAIL (2/6)✗MarksFAIL (0/5)✗AckmanFAIL (3/9)✗TempletonFAIL (2/8)✗SleepFAIL (1/6)•AsnessNEUTRAL (Not ranked)✗NeffFAIL (0/6)✗SchlossFAIL (2/7)•OshaughnessyNEUTRAL (Not ranked)
  • Efficiency25% pass✓ 3✗ 8▾

    6 of 8 flag AUC's efficiency — Buffett, Greenblatt, Piotroski +3 more

    Current Ratio31.24
    ✓Graham>= 2.0
    ROIC (3-5 yr avg)-117.4%
    ✗Buffett> 10%
    ROIC - WACC-127.4%
    ✗BuffettPositive (WACC = 10%)
    EBIT / (NWC + Net Fixed Assets)-271.8%
    ✗Greenblatt> 25%
    Current Ratio Change YoY1.65 -> 2.93
    ✓PiotroskiIncreased YoY
    Revenue / Total Assets Change YoY0.65x -> 0.21x
    ✗PiotroskiImproved YoY
    Current Assets / Current Liabilities31.24
    ✓Dreman> 1.5
    Return on Invested Capital-11.8%
    ✗Munger> 15%
    ROIC (high and growing)FY2022: ROIC=unavailable; FY2023: ROIC=unavailable; FY2024: ROIC=-77.3%
    ✗AkreLatest 3 consecutive FYs: ROIC > 15% in each
    Reinvestment Rate x ROICN/A (non-positive net income)
    ✗AkreReinvestment Rate * ROIC > 10%
    ROIC (5-year)0/2 years above 12% (latest -77.3%)
    ✗SleepROIC > 12% in a majority of years

Business & financials

Financial snapshot: annual FY 2024. Current investor scores may use newer quarterly data.

Company Profile

Industry: Business Services
SIC Sector: Engineering & Management Services
Size: Micro Cap($156.4M)
Revenue: $620000.00-74.7% YoY
Net Income: $3.2M-10.7% YoY

Financial Snapshot

Operating Margin-316.1%
Return on Equity-182.0%
Debt / Equity0.14
Current Ratio2.93
EPS (Diluted)$-0.31
Shares Retired−23.8% / −23.8% 2y

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Shareholder Return

Fiscal 2024

Issued 23.8% of shares last year, 23.8% issued over two.

Buybacks
—
Dividends
—

Company Financials

Latest TTM and quarters alongside annual years

TTM sums four consecutive quarters and uses the latest quarter-end balances. Quarter columns show three-month results; annual columns show full-year totals. Growth compares the same period a year earlier. EPS is not added for TTM; full-year ratios are blank for quarters.

The latest annual period end is unavailable. Showing the latest fiscal cycle’s quarters; quarter and annual columns may overlap. Quarterly shows the full quarter history.

MetricTTM · 2025-04-30

2024-05-01 – 2025-04-30

Sources · derived quarter values

Derived from cumulative filings: revenue, net income, operating income, ebit, pre tax income, operating cash flow, depreciation amortization, capex.

Q3 FY 2025

2025-02-01 – 2025-04-30

Sources · derived quarter values

Derived from cumulative filings: operating cash flow, depreciation amortization.

Q2 FY 2025

2024-11-01 – 2025-01-31

Sources · derived quarter values

Derived from cumulative filings: operating cash flow.

Q1 FY 2025

2024-08-01 – 2024-10-31

Sources
FY 2024
Sources
  • 10-K · 2024-11-13
FY 2023
Sources
  • 10-K · 2023-11-13
FY 2022
Sources
  • 10-K · 2022-11-02
FY 2021
Sources
  • 20-F · 2021-12-09
FY 2020
Sources
  • 20-F · 2021-12-09
Market Cap$156.4Mcurrent------$13.5Mest.$149.4Mest.$443.6Mest.$654.7Mest.$914.0Mest.
Revenue--$250.0K↑25%$200.0K↑700%--$620.0K↓75%$2.5M↑47%$1.7M↑78%$936.9K↑45%$645.1K
Operating Income-$1.3M-$189.0K↑64%-$350.8K↑36%-$521.1K-$2.0M↓158%-$760.9K↑66%-$2.2M↑9%-$2.4M↑62%-$6.4M
Net Income-$5.2M-$1.6M↓97%-$1.9M↓367%-$367.1K-$3.2M↓11%-$2.9M↑1%-$2.9M↑68%-$9.0M↑40%-$14.9M
EPS (Diluted)--$-0.09↓12%$-0.16↓300%$-0.03$-0.31↓3%$-0.30↑3%$-0.31↑66%$-0.90↓143%$-0.37
Gross Margin—————100.0%↑66%60.4%↓40%100.0%↑41%71.1%
Operating Margin—-75.6%↑71%-175.4%↑92%—-316.1%↓918%-31.1%↑77%-132.8%↑49%-258.5%↑74%-991.9%
ROE-62.0%———-182.0%↑3%-187.2%↓180%-66.9%↑29%-94.1%↓10%-85.5%
Total Debt$250.0K$250.0K↓17%$250.0K$250.0K$250.0K------$154.8K
Shareholders' Equity$8.4M$8.4M↑171%$7.9M↑1454%$5.0M$1.8M↑14%$1.5M↓65%$4.4M↓54%$9.6M↓45%$17.4M
Current Ratio31.2431.24↑96%11.21↑906%9.262.93↑78%1.65↓23%2.14↓71%7.42↑1003%0.67
Debt / Equity0.030.03↓69%0.030.050.14———0.01
Operating Cash Flow-$2.2M-$939.0K↓1306%-$395.1K↓86%-$800.6K-$120.5K↑95%-$2.3M↓1488%-$146.9K↑94%-$2.7M↑55%-$5.9M
Free Cash Flow---------$125.6K↑95%-$2.3M↓838%-$248.9K↑91%-$2.8M↑59%-$6.8M

Score history

Historical Score Timeline

Industry peers

Industry Peers

Similar companies in Business Services

AUC vs Peers — Financial Grading

Revenue$620000.00Bottom 25%
Net Income$3.2MMedian
ROE-182.0%Bottom 25%
D/E0.14Top 25%
Op. Margin-316.1%Bottom 25%
Curr. Ratio2.93Top 25%
CompanyMarket CapPriceRevenueNet IncomeROED/EOp. MarginCurr. RatioGrahamBuffettLynchGreenblattPiotroskiDreman
AUTOMATIC DATA PROCESSING INCADP$122.3B$309.93$21.9B$4.4B73.2%0.8224.2%1.054/95/93/70/3F-Score 65/11
ELECTRONIC ARTS INC.EA$52.9B$209.70$7.5B$887.0M13.1%0.2215.4%1.051/94/94/70/3F-Score 66/11
Rubrik, Inc.RBRK$22.6B$109.88$1.3B$348.8M67.1%—-26.2%1.691/90/92/70/3F-Score 62/11
AECOMACM$9.1B$70.50$16.1B$561.8M22.5%1.096.4%1.141/93/93/71/3F-Score 82/11
COMMVAULT SYSTEMS INCCVLT$6.2B$152.07$1.2B$70.7M942.8%—6.3%1.951/92/94/70/3F-Score 66/11
WPP plcWPP$6.0B$27.79$18.2B$289.5M-8.5%1.942.8%0.891/92/91/70/3F-Score 32/11
VARONIS SYSTEMS INCVRNS$5.6B$48.94$623.5M$129.3M-21.6%0.76-23.5%1.971/90/91/70/3F-Score 51/11
ROBERT HALF INC.RHI$4.3B$42.00$5.4B$133.0M10.4%—1.4%1.532/95/91/70/3F-Score 52/11