ZBAIHIGH SIGNALFINANCIAL10-K

ZBAI experienced a severe 75% revenue decline while operating losses nearly tripled, despite improved cash flow and debt reduction.

The dramatic revenue collapse from $2.5M to $620K combined with operating losses expanding from -$761K to -$2.0M indicates severe business deterioration that threatens the company's viability. While the company improved its balance sheet by reducing liabilities and increasing cash, the fundamental business performance suggests critical operational challenges that investors should view as a major red flag.

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

ZBAI's financial performance deteriorated dramatically with revenue plummeting 75% from $2.5M to $620K while operating losses nearly tripled to -$2.0M, indicating severe business challenges. However, the company strengthened its balance sheet by doubling cash to $1.2M, reducing total liabilities by 44% to $1.3M, and significantly improving operating cash flow from -$2.3M to -$120K. This mixed picture suggests either a major business pivot, significant operational restructuring, or potential funding activities that temporarily improved liquidity while core operations struggled severely.

FINANCIAL STATEMENT CHANGES
Capital Expenditure
Cash Flow
+252.2%
$1K$5K

Capital expenditure jumped 252.2% — major investment cycle underway; assess returns on deployment.

Operating Income
P&L
-157.6%
-$761K-$2.0M

Operating income deteriorated sharply — investigate whether driven by one-time charges or structural cost issues.

Gross Profit
P&L
+143.2%
$1.0M$2.5M

Gross profit expanding — improving pricing power or product mix shift toward higher-margin offerings.

Cash & Equivalents
Balance Sheet
+106.2%
$606K$1.2M

Cash position surged 106.2% — strong cash generation or capital raise providing significant financial cushion.

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.

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.
+7 more — sign up free →
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.
+7 more — sign up free →
MORE FINANCIAL SIGNALS
PNRGHIGHPNRG achieved exceptional profitability improvement with net income surging 2,21...
2026-04-16
BNAIHIGHBNAI underwent a dramatic reverse stock split that reduced share count by 86% wh...
2026-04-16
LAKEHIGHLAKE's financial performance deteriorated significantly with operating losses wo...
2026-04-16
NXXTHIGHNextNRG experienced massive financial deterioration with operating losses explod...
2026-04-16
ANALYZE ANY FILING FREE

See what changed in your portfolio's filings

500+ US-listed companies analyzed. Language delta, financial analysis, instant signal scoring.

Try Tracenotes free →