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ATIF HoldingsAUC -0.85%61 Return-on-Tangible-Equity is -2.32% 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. Among 781 Capital Markets companies, ATIF Holdings ranks worse than 85.15% on this metric.
Return-on-Tangible-Equity is calculated as Net Income divided by its average total shareholder tangible equity. Total shareholder tangible equity equals to Total Stockholders Equity minus Intangible Assets. ATIF Holdings's annualized net income for the quarter that ended in Jan. 2026 was $-0.56 Mil. ATIF Holdings's average shareholder tangible equity for the quarter that ended in Jan. 2026 was $24.18 Mil. Therefore, ATIF Holdings's annualized Return-on-Tangible-Equity for the quarter that ended in Jan. 2026 was -2.32%.
The historical rank and industry rank for ATIF Holdings's Return-on-Tangible-Equity or its related term are showing as below:
AUC'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: -198.26 Med: -72.71 Max: 270.23
Current: -13.91
During the past 9 years, ATIF Holdings's highest Return-on-Tangible-Equity was 270.23%. The lowest was -198.26%. And the median was -72.71%.
AUC's Return-on-Tangible-Equity is ranked worse than 85.15% of 781
companies
in the Capital Markets industry
Industry Median: 6.52
vs AUC: -13.91
Return-on-Tangible-Equity measures the rate of return on the ownership interest (shareholder's tangible equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' tangible equity (shareholders equity minus intangibles). Return-on-Tangible-Equity shows how well a company uses investment funds to generate earnings growth. Return-on-Tangible-Equitys between 15% and 20% are considered desirable.
Be Aware
Net Income is used.
Because a company can increase its Return-on-Tangible-Equity by having more financial leverage, it is important to watch the leverage ratio when investing in high Return-on-Tangible-Equity companies. Like Return-on-Tangible-Asset, Return-on-Tangible-Equity is calculated with only 12 months data. Fluctuations in company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.
Asset light businesses require very few assets to generate very high earnings. Their Return-on-Tangible-Equitys can be extremely high.
ATIF Holdings Return-on-Tangible-Equity Related Terms
ATIF Holdings Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for ATIF Holdings's Return-on-Tangible-Equity 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.
AUC vs NAKA, SRL, STEX: Return-on-Tangible-Equity Comparison
For the Capital Markets subindustry, ATIF Holdings's Return-on-Tangible-Equity, along with its competitors' market caps and Return-on-Tangible-Equity 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 Return-on-Tangible-Equity vs Capital Markets Industry
For the Capital Markets industry and Financial Services sector, ATIF Holdings's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where ATIF Holdings's Return-on-Tangible-Equity falls into.
* 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.
In the calculation of annual Return-on-Tangible-Equity, the net income of the last fiscal year and the average total shareholder tangible equity over the fiscal year are used. In calculating the quarterly data,
the net income data used here is two times the semi-annual (Jan. 2026) net income data.
Return-on-Tangible-Equity is displayed in the 10-year financial page.
What does a Return-on-Tangible-Equity of -2.32% mean?
ATIF Holdings (AUC) has a Return-on-Tangible-Equity of -2.32% as of Jan. 2026. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on ATIF Holdings and its competitors. According to the industry distribution chart, ATIF Holdings ranks #665 out of 781 companies in the Capital Markets industry, placing it in the top 85.1%.
Is ATIF Holdings' Return-on-Tangible-Equity too high?
ATIF Holdings' current Return-on-Tangible-Equity is -2.32%. Based on the distribution chart, ATIF Holdings ranks #665 out of 781 companies in the Capital Markets industry, which is in the bottom quartile relative to peers. 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' Return-on-Tangible-Equity compare to NAKA and SRL?
According to the Capital Markets industry distribution chart, ATIF Holdings ranks #665 out of 781 companies for Return-on-Tangible-Equity. This places ATIF Holdings in the lower half of its industry. The industry median Return-on-Tangible-Equity is 6.52. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Return-on-Tangible-Equity for a Capital Markets company?
The median Return-on-Tangible-Equity among Capital Markets companies is 6.52, based on 781 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Equity significantly above this median, while those in the bottom quartile fall well below. However, Return-on-Tangible-Equity 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 Return-on-Tangible-Equity mean?
A high Return-on-Tangible-Equity can signal that a stock is expensive relative to its fundamentals. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on ATIF Holdings and its competitors. For the Capital Markets industry, the median Return-on-Tangible-Equity is 6.52 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ATIF Holdings's current Return-on-Tangible-Equity is -2.32%. 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 Return-on-Tangible-Equity is -2.32%. 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 Return-on-Tangible-Equity calculated?
Return-on-Tangible-Equity is calculated from a company's financial statements. For ATIF Holdings (AUC), the current Return-on-Tangible-Equity is -2.32% 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:
Return-on-Tangible-Equity: -2.32%
GF Value™: $1.52 vs. price of $6.83 (349.3% above fair value)
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 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
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