AUC (ATIF Holdings) EBIT: $-0.24 Mil (TTM As of Jan. 2026)

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AUC ATIF Holdings Ltd AUC
61 GF Score
Price $6.83
GF Value $1.52
Valuation Significantly Overvalued
! 5 Warning Signs
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What is ATIF Holdings EBIT?

ATIF Holdings AUC -0.85% 61 EBIT is $-0.24 Mil as of Jan. 2026. GuruFocus rates AUC with a GF Score™ of 61/100 and a GF Value™ of $1.52 (Significantly Overvalued). The stock has 5 warning signs investors should review.

ATIF Holdings's earnings before interest and taxes (EBIT) for the six months ended in Jan. 2026 was $-0.27 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Jan. 2026 was $-0.24 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. ATIF Holdings's annualized ROC % for the quarter that ended in Jan. 2026 was -2.82%. ATIF Holdings's annualized ROC (Joel Greenblatt) % for the quarter that ended in Jan. 2026 was -2.82%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. ATIF Holdings's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Jan. 2026 was -0.38%.

ATIF Holdings  (NAS:AUC) EBIT Explanation

1. EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition.

ATIF Holdings's annualized ROC % for the quarter that ended in Jan. 2026 is calculated as:

ROC % (Q: Jan. 2026 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Jul. 2025 ) + Invested Capital (Q: Jan. 2026 ))/ count )
=-0.532 * ( 1 - 0% )/( (0.604 + 37.193)/ 2 )
=-0.532/18.8985
=-2.82 %

where

Invested Capital(Q: Jul. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=10.439 - 0.768 - ( 9.067 - max(0, 0.776 - 10.439+9.067))
=0.604

Invested Capital(Q: Jan. 2026 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=40.41 - 1.7 - ( 1.517 - max(0, 1.707 - 40.41+1.517))
=37.193

Note: The Operating Income data used here is two times the semi-annual (Jan. 2026) data.

2. Joel Greenblatt's definition of Return on Capital:

ATIF Holdings's annualized ROC (Joel Greenblatt) % for the quarter that ended in Jan. 2026 is calculated as:

ROC (Joel Greenblatt) %(Q: Jan. 2026 )
=EBIT/Average of (Net fixed Assets + Net Working Capital)
=EBIT/Average of (Property, Plant and Equipment+Net Working Capital)
     Q: Jul. 2025  Q: Jan. 2026
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=-0.532/( ( (0 + max(0.596, 0)) + (0 + max(37.186, 0)) )/ 2 )
=-0.532/( ( 0.596 + 37.186 )/ 2 )
=-0.532/18.891
=-2.82 %

where Working Capital is:

Working Capital(Q: Jul. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(0.75 + 0 + 0.622) - (0.768 + 0 + 0.008)
=0.596

Working Capital(Q: Jan. 2026 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(2.35 + 0 + 36.543) - (1.7 + 0 + 0.0070000000000001)
=37.186

When net working capital is negative, 0 is used.

Note: The EBIT data used here is two times the semi-annual (Jan. 2026) EBIT data.

3. It is also linked to Joel Greenblatt's definition of Earnings Yield:

ATIF Holdings's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Jan. 2026 )
=-0.236/61.373
=-0.38 %

* 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 EBIT Related Terms

ATIF Holdings EBIT Historical Data

* Premium members only.

The historical data trend for ATIF Holdings's EBIT 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 EBIT Chart

ATIF Holdings Annual Data
Trend Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
EBIT
Get a 7-Day Free Trial Premium Member Only -2.42 -2.21 -0.76 -1.96 -0.84

ATIF Holdings Semi-Annual Data
Jul17 Jan18 Jul18 Jan19 Jul19 Jan20 Jul20 Jan21 Jul21 Jan22 Jul22 Jan23 Jul23 Jan24 Jul24 Jan25 Jul25 Jan26
EBIT 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 -1.20 -0.76 -0.87 0.03 -0.27

AUC vs NAKA, SRL, STEX: EBIT Comparison

For the Capital Markets subindustry, ATIF Holdings's EV-to-EBIT, along with its competitors' market caps and EV-to-EBIT data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.

ATIF Holdings EV-to-EBIT vs Capital Markets Industry

For the Capital Markets industry and Financial Services sector, ATIF Holdings's EV-to-EBIT distribution charts can be found below:

* The bar in red indicates where ATIF Holdings's EV-to-EBIT falls into.


AUC
61GF Score
ATIF Holdings Ltd AUC
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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ATIF Holdings EBIT Calculation

EBIT, sometimes also called Earnings Before Interest and Taxes, is a measure of a firm's profit that includes all expenses except interest and income tax expenses. It is the difference between operating revenues and operating expenses. When a firm does not have non-operating income, then Operating Income is sometimes used as a synonym for EBIT and operating profit.

EBIT 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 $-0.24 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 EBIT →
What does a EBIT of $-0.24 Mil mean?
ATIF Holdings (AUC) has a EBIT of $-0.24 Mil as of Jan. 2026. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on ATIF Holdings.
Is ATIF Holdings' EBIT too high?
ATIF Holdings' current EBIT is $-0.24 Mil. Overall, ATIF Holdings has a GF Score™ of 61/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does ATIF Holdings' EBIT compare to NAKA and SRL?
ATIF Holdings' EBIT of $-0.24 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 EBIT for a Capital Markets company?
A good EBIT depends on the Capital Markets industry context. However, EBIT 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 EBIT mean?
A high EBIT can signal that a stock is expensive relative to its fundamentals. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on ATIF Holdings. ATIF Holdings's current EBIT is $-0.24 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 $1.52, compared to a current price of $6.83 — trading 349.3% above its estimated fair value. The current EBIT is $-0.24 Mil. ATIF Holdings' overall GF Score™ is 61/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EBIT calculated?
EBIT is calculated from a company's financial statements. For ATIF Holdings (AUC), the current EBIT is $-0.24 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 $6.83 is trading 349.3% above its estimated GF Value™ of $1.52. GuruFocus considers ATIF Holdings to be Significantly Overvalued.

Key valuation signals for AUC:

  • EBIT: $-0.24 Mil
  • GF Value™: $1.52 vs. price of $6.83 (349.3% above fair value)
  • GF Score™: 61/100 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.
61GF Score

Get the complete analysis for AUC

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

$6.83
Price
$1.52
GF Value