ATIF Holdings Limited (ZBAI) — Cash Flow Quality Index

Latest as of January 2023: -1.38x

ATIF Holdings Limited (ZBAI) has a Cash Flow Quality Index of -1.38x as of January 2023. Operating cash flow of $-1.12 Million is below net income of $810.98K, suggesting accrual-heavy earnings not yet converted to cash. Explore ZBAI cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

-1.38x
Operating CF / Net Income

Operating Cash Flow

$-1.12 Million
USD

Net Income

$810.98K
USD

Data as of

Jan 2023
Most recent filing

ATIF Holdings Limited Cash Flow Quality Index (2017–2019)

Historical Cash Flow Quality Index for ATIF Holdings Limited across 3 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see ZBAI cash flow metrics.

Annual Cash Flow Quality Index for ATIF Holdings Limited (2017–2019)

Year-by-year earnings quality comparison for ATIF Holdings Limited.

Year Quality Index Operating CF (USD) Net Income YoY Change
2019 -7.03x $-3.02 Million $429.23K ▼ -772.4%
2018 1.05x $2.04 Million $1.95 Million ▲ +336.2%
2017 0.24x $153.72K $640.96K
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.