Atif Holdings Ltd. (AUC) intrinsic value & 10-year financials

Atif Holdings Ltd. (AUC) has a Graham intrinsic value of $34.75 per share. At $8.70 on Oct 17, 2026, the stock trades 75% below that value. Over the last 5 fiscal years revenue shrank 69.2% a year to $70.0K, with an average return on invested capital of -121.6%.

Graham intrinsic value
$34.75
Share price (Oct 17, 2026)
$8.70
Price vs Graham value
75% below
Market cap
$89.2M
Revenue (FY2024)
$70.0K
Revenue growth (5-yr CAGR)
-69.2%
ROIC (10-yr avg)
-121.6%
Free cash flow (FY2024)
-$125.6K

AUC 10-year financial history

Fiscal year Revenue Net income EPS (diluted) Free cash flow Operating margin ROIC
FY2024 $70.0K -$3.2M -$0.31 -$125.6K -2800.0% -182.5%
FY2023 $20.8K -$2.9M -$0.30 -$2.3M -3660.6% -27.3%
FY2022 $3.4M -$2.9M -$0.31 -$248.9K -65.1% -70.0%
FY2021 $2.4M -$9.0M -$0.90 -$2.8M -100.9% -206.7%
FY2020 — — — — — —

Source: annual 10-K filings on SEC EDGAR. Figures in USD.

Executive summary

ATIF Holdings Ltd revenue growth over the past decade is N/A; insufficient history prevents a reliable 10-year CAGR calculation.

ATIF Holdings Ltd has historically struggled to out-earn its cost of capital, averaging just -25.3% ROIC.

ATIF Holdings Ltd capital allocation metrics are N/A for the decade; share count and net debt history are incomplete.

Benjamin Graham lens

Under Benjamin Graham's formula using SEC EDGAR fundamentals, ATIF Holdings Ltd is modeled at -69.2% normalized earnings growth with a 5.1% bond-yield adjustment. The resulting Graham intrinsic value estimate is $34.75 per share.

AUC stock: frequently asked questions

What is the intrinsic value of Atif Holdings Ltd. (AUC) stock?

Using Benjamin Graham's revised formula, V = EPS × (8.5 + 2g) × 4.4 / Y, with reported diluted earnings per share, a -69.2% normalized growth rate (capped at 15%) and a 5.1% AAA corporate bond yield, AUC's intrinsic value is about $34.75 per share.

Is AUC stock undervalued?

At $8.70 (close on Oct 17, 2026), AUC trades 75% below its Graham value of $34.75. On Graham's terms that leaves a margin of safety. A formula is a starting point for research, not a recommendation.

Does Atif Holdings Ltd. generate free cash flow?

Atif Holdings Ltd. generated -$125.6K of free cash flow (operating cash flow minus capital expenditures) in fiscal 2024. Free cash flow was positive in 0 of the last 4 reported years.

What is AUC's return on invested capital?

Average ROIC over the last 5 fiscal years was -121.6%, and average return on equity was -91.8%. Sustained ROIC above about 15% usually points to a durable competitive advantage.

Where does this AUC data come from?

From Atif Holdings Ltd.'s annual 10-K filings on SEC EDGAR, most recently filed Dec 9, 2025. Prices are end-of-day snapshots; valuations are formula outputs, not investment advice.

Similar management consulting services stocks