AUC (ATIF Holdings) Change In Receivables: $-2.35 Mil (TTM As of Jan. 2026)

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AUC ATIF Holdings Ltd AUC
56 GF Score
Price $6.80
GF Value $1.50
Valuation Significantly Overvalued
! 5 Warning Signs
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What is ATIF Holdings Change In Receivables?

ATIF Holdings AUC -4.24% 56 Change In Receivables is $-2.35 Mil as of Jan. 2026. GuruFocus rates AUC with a GF Score™ of 56/100 and a GF Value™ of $1.50 (Significantly Overvalued). The stock has 5 warning signs investors should review.

ATIF Holdings's change in receivables for the quarter that ended in Jan. 2026 was $-1.60 Mil. It means ATIF Holdings's Accounts Receivable increased by $1.60 Mil from Jul. 2025 to Jan. 2026 .

ATIF Holdings's change in receivables for the fiscal year that ended in Jul. 2025 was $-0.55 Mil. It means ATIF Holdings's Accounts Receivable increased by $0.55 Mil from Jul. 2024 to Jul. 2025 .

ATIF Holdings's Accounts Receivable for the quarter that ended in Jan. 2026 was $2.35 Mil.

Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed. ATIF Holdings's Days Sales Outstanding for the six months ended in Jan. 2026 was 268.05.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. ATIF Holdings's liquidation value for the six months ended in Jan. 2026 was $1.57 Mil.

ATIF Holdings  (NAS:AUC) Change In Receivables Explanation

1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed.

ATIF Holdings's Days Sales Outstanding for the quarter that ended in Jan. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=2.35/1.6*91
=268.05

2. In Ben Graham's calculation of liquidation value, ATIF Holdings's accounts receivable are only considered to be worth 75% of book value:

ATIF Holdings's liquidation value for the quarter that ended in Jan. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=1.517-1.707+0.75 * 2.35+0.5 * 0
=1.57

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

ATIF Holdings Change In Receivables Related Terms

ATIF Holdings Change In Receivables Historical Data

* Premium members only.

The historical data trend for ATIF Holdings's Change In Receivables can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

ATIF Holdings Change In Receivables Chart

ATIF Holdings Annual Data
Trend Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only 0.00 -1.12 -1.25 1.05 -0.55

ATIF Holdings Semi-Annual Data
Jul17 Jan18 Jul18 Jan19 Jul19 Jan20 Jul20 Jan21 Jul21 Jan22 Jul22 Jan23 Jul23 Jan24 Jul24 Jan25 Jul25 Jan26
Change In Receivables Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.75 0.30 0.20 -0.75 -1.60
AUC
56GF Score
ATIF Holdings Ltd AUC
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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ATIF Holdings Change In Receivables Calculation

Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.

Change In Receivables for the trailing twelve months (TTM) ended in Jan. 2026 adds up the semi-annually data reported by the company within the most recent 12 months, which was $-2.35 Mil.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Change In Receivables →
What does a Change In Receivables of $-2.35 Mil mean?
ATIF Holdings (AUC) has a Change In Receivables of $-2.35 Mil as of Jan. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for ATIF Holdings and its competitors.
Is ATIF Holdings' Change In Receivables too high?
ATIF Holdings' current Change In Receivables is $-2.35 Mil. Overall, ATIF Holdings has a GF Score™ of 56/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does ATIF Holdings' Change In Receivables compare to NCTY and BTCS?
ATIF Holdings' Change In Receivables of $-2.35 Mil can be compared against companies in the Capital Markets industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Change In Receivables for a Capital Markets company?
A good Change In Receivables depends on the Capital Markets industry context. However, Change In Receivables should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Change In Receivables mean?
A high Change In Receivables can signal that a stock is expensive relative to its fundamentals. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for ATIF Holdings and its competitors. ATIF Holdings's current Change In Receivables is $-2.35 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ATIF Holdings stock overvalued right now?
Based on GuruFocus' analysis, ATIF Holdings (AUC) is currently considered Significantly Overvalued. The stock's GF Value™ is $1.50, compared to a current price of $6.80 — trading 353.3% above its estimated fair value. The current Change In Receivables is $-2.35 Mil. ATIF Holdings' overall GF Score™ is 56/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Change In Receivables calculated?
Change In Receivables is calculated from a company's financial statements. For ATIF Holdings (AUC), the current Change In Receivables is $-2.35 Mil as of Jan. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is ATIF Holdings (AUC) Overvalued in 2026?

Based on GuruFocus' analysis, ATIF Holdings stock appears to be overvalued. The current stock price of $6.80 is trading 353.3% above its estimated GF Value™ of $1.50. GuruFocus considers ATIF Holdings to be Significantly Overvalued.

Key valuation signals for AUC:

  • Change In Receivables: $-2.35 Mil
  • GF Value™: $1.50 vs. price of $6.80 (353.3% above fair value)
  • GF Score™: 56/100 with 5 warning signs

No single metric tells the full story. See the AUC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

ATIF Holdings Business Description

Address 420 Goddard, Irvine, CA, USA, 92618
ATIF Holdings Ltd is a consulting company. It provides financial consulting services to small and medium-sized enterprises. It operates in one operating segment, which is the consulting service business. The company prominently generated revenues from consulting services to its clients. Geographically, the maximum revenue is derived from Hong Kong.
56GF Score

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Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$6.80
Price
$1.50
GF Value