ZBAIHIGH SIGNALFINANCIAL10-K

ZBAI experienced a severe revenue decline of nearly 75% year-over-year while maintaining substantial operating losses, indicating significant business deterioration.

The dramatic revenue contraction from $2.5M to $620K suggests either loss of major clients, market challenges, or fundamental business model issues that investors should investigate closely. While the company improved its cash burn and reduced liabilities, the core revenue generation capability appears severely compromised, raising questions about the sustainability of current operations and future growth prospects.

Comparing 2024-11-13 vs 2023-11-13View on EDGAR →
FINANCIAL ANALYSIS

ZBAI's financial position shows a mixed but concerning picture with revenue declining by three-quarters to just $620K while net losses remained substantial at $3.2M. The company did improve its cash management with operating cash flow losses narrowing meaningfully from -$2.3M to -$120K, and reduced total liabilities by 44% to $1.3M. Despite the severe revenue decline, stockholders equity grew modestly to $1.8M, suggesting some balance sheet strengthening even as core business performance deteriorated significantly.

FINANCIAL STATEMENT CHANGES
Operating Cash Flow
Cash Flow
+94.8%
-$2.3M-$120K

Operating cash flow surged 94.8% — exceptional cash generation, highest quality earnings signal.

Revenue
P&L
-74.7%
$2.5M$620K

Revenue declined 74.7% — significant demand weakness or market share loss warrants investigation.

Total Liabilities
Balance Sheet
-43.5%
$2.2M$1.3M

Liabilities reduced 43.5% — deleveraging improves balance sheet strength and financial flexibility.

Current Liabilities
Balance Sheet
-35.8%
$1.5M$988K

Current liabilities reduced — improved short-term financial position and working capital health.

Total Assets
Balance Sheet
-20.1%
$3.8M$3.0M

Total assets contracted 20.1% — asset sales, write-downs, or balance sheet optimization underway.

Current Assets
Balance Sheet
+14%
$2.5M$2.9M

Current assets grew 14% — improving short-term liquidity or inventory/receivables build.

Stockholders Equity
Balance Sheet
+13.9%
$1.5M$1.8M

Equity base grew 13.9% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Net Income
P&L
-10.7%
-$2.9M-$3.2M

Net income declined 10.7% — review whether driven by operations, interest costs, or non-recurring items.

LANGUAGE CHANGES
NEW — 2024-11-13
PRIOR — 2023-11-13
ADDED
As of November 12, 2024, the registrant had 11,917,452 ordinary shares outstanding.
Unless the context otherwise requires, in this annual report on Form 10-K references to: ATIF BVI shall hereinafter refer to ATIF Holdings Limited, a British Virgin Islands business company.
ATIF USA shall hereinafter refer to ATIF Inc., a California corporation and a wholly-owned subsidiary of ATIF.
ATIF Investment shall hereinafter refer to ATIF Investment Limited, a British Virgin Islands business company and a wholly-owned subsidiary of ATIF.
ATIF BD shall hereinafter refer to ATIF BD LLC, a California limited liability company and a wholly-owned subsidiary of ATIF USA.
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REMOVED
Employer Incorporation or Organization) Identification Number) 25391 Commercentre Dr.
As of November 13, 2023, the registrant had 9,627,452 ordinary shares outstanding.
a limited liability organized under the laws of Cayman Islands; preferred shares, or Preferred Shares are to the Class A preferred shares of the Company, par value $0.001 per share; RMB and Renminbi are to the legal currency of the PRC; SEC are to the Securities and Exchange Commission; Securities Act are to the Securities Act of 1933, as amended; shares, Shares, or Ordinary Shares are to the Ordinary Shares of the Company, par value $0.001 per share; and U.S.
This annual report on Form 10-K includes our audited consolidated financial statements for the fiscal years ended July 31, 2023 and 2022.
This annual report contains translations of certain Renminbi ( RMB ) and Hong Kong Dollar ( HK$ ) amounts into U.S.
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