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AUC

ATIF HOLDINGS LIMITED
CIK 0001755058 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
8.4
composite ยท 2 signals ยท CLEAN

Every card below shows the score and the exact filing data it was computed from โ€” no unexplained numbers. Some signals (P-02, P-03, P-08, P-09, P-10, P-11) pull live documents from SEC EDGAR the first time you view this company; a few of those (P-03, P-10, P-11) use AI to read the filing text, but every AI claim must quote the actual document verbatim or it's discarded โ€” never a guess.

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Ask follow-up questions about the latest 10-K, with citations verified against the actual text. No account needed.

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Signals

P-01 ยท FY 2024-07-31 ยท CLEAN0.0

Earnings quality

Beneish M-Score -8.24 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2024-11-13) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -8.241,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 0.059,
    "SGI": 0.253,
    "DEPI": 0.917,
    "SGAI": 1,
    "LVGI": 0.803,
    "TATA": -1.019
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "SGAI"
  ],
  "sloan_accruals": -0.9058,
  "inputs": {
    "revenue_t": 620000,
    "revenue_t1": 2450000,
    "total_assets_t": 3012588,
    "net_income_t": -3191524,
    "cfo_t": -120483
  },
  "stale": false,
  "latest_filing_period": "2024-07-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1755058/000121390024097579/0001213900-24-097579-index.htm",
    "form": "10-K",
    "filed": "2024-11-13"
  }
}
P-12 ยท FY 2024-07-31 ยท CLEAN10.5

Restatement predictor

F-Score 0.32 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2024-11-13) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.316,
  "probability": 0.00117,
  "components": {
    "rsst": -0.9058,
    "drec": -0.1917,
    "dinv": null,
    "soft": 0.5653,
    "dcs": -0.4816,
    "droa": -0.2946,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2024-07-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1755058/000121390024097579/0001213900-24-097579-index.htm",
    "form": "10-K",
    "filed": "2024-11-13"
  }
}