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ATIF Holdings Ltd (ZBAI) Stock Fundamental Analysis & AI Rating 2026

ZBAI Nasdaq Services-Management Consulting Services D8 CIK: 0001755058
Recently Updated • Analysis: Apr 19, 2026 • SEC Data: 2025-04-30
STRONG SELL
85% Conf
Pending
Analysis scheduled

📊 ZBAI Key Takeaways

Revenue: $450.0K
Net Margin: -857.7%
Free Cash Flow: $-2.1M
Current Ratio: 31.24x
Debt/Equity: 0.00x
EPS: $-0.28
AI Rating: STRONG SELL with 85% confidence
ATIF Holdings Ltd (ZBAI) receives a STRONG SELL rating with 85% confidence from our AI fundamental analysis based on SEC 10-K filings. With revenue of $450.0K, net profit margin of -857.7%, and return on equity (ROE) of -45.9%, ATIF Holdings Ltd demonstrates mixed fundamentals in the Services sector. Below is our complete ZBAI stock analysis for 2026.

Is ATIF Holdings Ltd (ZBAI) a Good Investment?

Claude

ATIF Holdings demonstrates severe operational distress despite a strong balance sheet, with negative operating cash flow of -$2.1M and deeply unprofitable operations (net margin -857.7%) on a minimal revenue base of $450K. Critical accounting red flag: reported gross margin of 544.4% is mathematically impossible for legitimate business operations, suggesting either data quality issues or hidden operational problems that warrant immediate investor caution.

Why Buy ATIF Holdings Ltd Stock? ZBAI Key Strengths

Claude
  • + Strong balance sheet with $6.7M cash and minimal debt ($278.1K liabilities)
  • + Exceptional liquidity position (31.24x current ratio) provides runway for operations
  • + Net loss improving YoY (36.1% improvement from prior year)
  • + Revenue growth of 785.7% YoY shows top-line momentum from expansion efforts

ZBAI Stock Risks: ATIF Holdings Ltd Investment Risks

Claude
  • ! Impossible gross margin (544.4%) indicates fundamental accounting or data quality issues requiring investigation
  • ! Negative operating cash flow of -$2.1M with no clear path to profitability despite strong equity base
  • ! Minimal revenue generation ($450K) makes growth metrics unreliable and sustainability questionable
  • ! Negative ROE (-45.9%) and ROA (-44.4%) demonstrate complete value destruction
  • ! Ongoing cash burn rate (~$2.1M annually) limits balance sheet runway despite current reserves

Key Metrics to Watch

Claude
  • * Operating cash flow trend and path to positive operating cash generation
  • * Gross margin restatement/clarification to resolve accounting anomaly
  • * Revenue sustainability above $450K baseline and gross profit reconciliation
  • * Cash burn rate and months of runway remaining at current burn levels

ATIF Holdings Ltd (ZBAI) Financial Metrics & Key Ratios

Revenue
$450.0K
Net Income
$-3.9M
EPS (Diluted)
$-0.28
Free Cash Flow
$-2.1M
Total Assets
$8.7M
Cash Position
$6.7M

💡 AI Analyst Insight

Strong liquidity with a 31.24x current ratio provides a solid financial cushion.

ZBAI Profit Margin, ROE & Profitability Analysis

Gross Margin 544.4%
Operating Margin -235.8%
Net Margin -857.7%
ROE -45.9%
ROA -44.4%
FCF Margin -475.5%

ZBAI vs Services Sector: How ATIF Holdings Ltd Compares

How ATIF Holdings Ltd compares to Services sector averages

Net Margin
ZBAI -857.7%
vs
Sector Avg 10.0%
ZBAI Sector
ROE
ZBAI -45.9%
vs
Sector Avg 16.0%
ZBAI Sector
Current Ratio
ZBAI 31.2x
vs
Sector Avg 1.5x
ZBAI Sector
Debt/Equity
ZBAI 0.0x
vs
Sector Avg 0.7x
ZBAI Sector

Sector benchmarks are approximate industry averages. Actual sector performance may vary.

Is ATIF Holdings Ltd Stock Overvalued? ZBAI Valuation Analysis 2026

Based on fundamental analysis, ATIF Holdings Ltd has mixed fundamental signals relative to the Services sector in 2026.

Return on Equity
-45.9%
Sector avg: 16%
Net Profit Margin
-857.7%
Sector avg: 10%
Revenue Growth
N/A
Year-over-year
Debt/Equity
0.00x
Sector avg: 0.7x

Note: This is a fundamental analysis based on SEC filings. For P/E ratio, price targets, and market-based valuation, consult financial data providers. This is not investment advice.

ATIF Holdings Ltd Balance Sheet: ZBAI Debt, Cash & Liquidity

Current Ratio
31.24x
Quick Ratio
21.70x
Debt/Equity
0.00x
Debt/Assets
3.2%
Interest Coverage
N/A
Long-term Debt
N/A

ZBAI Revenue & Earnings Growth: 5-Year Financial Trend

ZBAI 5-year financial data: Year 2022: Revenue $3.4M, Net Income N/A, EPS $-0.90. Year 2024: Revenue $70.0K, Net Income -$2.9M, EPS $-0.30.
Revenue
Net Income
EPS (right axis)

5-Year Trend Summary: ATIF Holdings Ltd's revenue has declined by 98% over the 5-year period, indicating business contraction. The most recent EPS of $-0.30 indicates the company is currently unprofitable.

ZBAI Revenue Growth, EPS Growth & YoY Performance

Revenue Growth
N/A
Year-over-year
Net Income Growth
N/A
Year-over-year
EPS Growth
N/A
Earnings per share
FCF Margin
-475.5%
Free cash flow / Revenue

ZBAI Quarterly Earnings & Performance

Quarterly financial performance data for ATIF Holdings Ltd including revenue, net income, and earnings per share.
Quarter Revenue Net Income EPS
Q3 2024 $20.8K -$335.8K $-0.03
Q2 2024 $20.8K -$407.6K $-0.04
Q3 2023 $300.0K N/A $0.02
Q2 2023 $700.0K N/A $0.07
Q1 2023 $100.0K N/A $-0.01

Data sourced from SEC EDGAR 10-Q quarterly filings. Figures may represent quarterly or cumulative values.

ATIF Holdings Ltd Dividends, Buybacks & Capital Allocation

Operating Cash Flow
-$2.1M
Cash generated from operations
Capital Expenditures
$5.1K
Investment in assets
Dividends
None
No dividend program

ZBAI SEC Filings: Latest 10-K & 10-Q Analysis

Access official SEC EDGAR filings for ATIF Holdings Ltd (CIK: 0001755058)

📋 Recent SEC Filings

Date Form Document Action
Jul 31, 2025 8-K ea025114401-8k_atifhold.htm View →
Jul 22, 2025 8-K ea0249786-8k_atif.htm View →
Jul 3, 2025 8-K ea0248161-8k_atifhold.htm View →
Jun 6, 2025 10-Q ea0244584-10q_atifhold.htm View →
Apr 18, 2025 S-1/A ea0238471-s1a1_atifhold.htm View →

Frequently Asked Questions about ZBAI

What is the AI rating for ZBAI?

ATIF Holdings Ltd (ZBAI) has an AI rating of STRONG SELL with 85% confidence, based on fundamental analysis of SEC EDGAR filings.

What are ZBAI's key strengths?

Claude: Strong balance sheet with $6.7M cash and minimal debt ($278.1K liabilities). Exceptional liquidity position (31.24x current ratio) provides runway for operations.

What are the risks of investing in ZBAI?

Claude: Impossible gross margin (544.4%) indicates fundamental accounting or data quality issues requiring investigation. Negative operating cash flow of -$2.1M with no clear path to profitability despite strong equity base.

What is ZBAI's revenue and growth?

ATIF Holdings Ltd reported revenue of $450.0K.

Does ZBAI pay dividends?

ATIF Holdings Ltd does not currently pay dividends.

Where can I find ZBAI SEC filings?

Official SEC filings for ATIF Holdings Ltd (CIK: 0001755058) including 10-K, 10-Q, and 8-K reports are available on SEC EDGAR.

What is ZBAI's EPS?

ATIF Holdings Ltd has a diluted EPS of $-0.28.

How is the AI analysis conducted?

Two independent AI systems — Claude (Anthropic) and ChatGPT (OpenAI) — analyze SEC EDGAR filings including 10-K annual reports and 10-Q quarterly reports. Each AI evaluates financial health, profitability ratios, balance sheet strength, and growth metrics. The combined rating reflects both perspectives for balanced insights.

Is ZBAI a good stock to buy right now?

Based on our AI fundamental analysis in April 2026, ATIF Holdings Ltd has a STRONG SELL rating with 85% confidence. Review the strengths and risks sections above before making a decision. This is not investment advice.

Is ZBAI stock overvalued or undervalued?

Valuation metrics for ZBAI: ROE of -45.9% (sector avg: 16%), net margin of -857.7% (sector avg: 10%). Compare these metrics with sector averages to assess valuation.

Should I buy ZBAI stock in 2026?

Our dual AI analysis gives ATIF Holdings Ltd a combined STRONG SELL rating for 2026. Revenue is data pending, with profitability at or below sector average. Always conduct your own research.

What is ZBAI's free cash flow?

ATIF Holdings Ltd's operating cash flow is $-2.1M, with capital expenditures of $5.1K. FCF margin is -475.5%.

How does ZBAI compare to other Services stocks?

Vs Services sector averages: Net margin -857.7% (avg: 10%), ROE -45.9% (avg: 16%), current ratio 31.24 (avg: 1.5).

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Disclaimer: This analysis is generated by Claude AI (Anthropic) and ChatGPT (OpenAI) based on publicly available SEC EDGAR filings. It does not include stock price data and should not be considered financial advice. All fundamental data is sourced from SEC public domain filings. Always conduct your own research and consult with a qualified financial advisor before making investment decisions.
Data Source: SEC EDGAR | Analysis Date: Apr 19, 2026 | Data as of: 2025-04-30 | Powered by Claude AI