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ATIF Holdings Ltd. – ‘20-F’ for 7/31/21 – ‘XML’

On:  Thursday, 12/9/21, at 4:02pm ET   ·   For:  7/31/21   ·   Accession #:  1213900-21-64404   ·   File #:  1-38876

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

12/09/21  ATIF Holdings Ltd.                20-F        7/31/21   94:7.8M                                   EdgarAgents LLC/FA

Annual or Annual-Transition Report by a Foreign Non-Canadian Issuer   —   Form 20-F   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual Report                                       HTML   1.35M 
 2: EX-8.1      List of Subsidiaries of the Registrant              HTML     27K 
 5: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     27K 
 6: EX-13.2     Annual or Quarterly Report to Security Holders      HTML     27K 
 7: EX-23.1     Consent of Zh CPA, LLC                              HTML     27K 
 8: EX-23.2     Consent of Friedman LLP                             HTML     27K 
 9: EX-23.3     Consent of Dentons (Guangzhou) LLP                  HTML     26K 
 3: EX-12.1     Statement re: the Computation of Ratios             HTML     30K 
 4: EX-12.2     Statement re: the Computation of Ratios             HTML     30K 
16: R1          Document And Entity Information                     HTML     96K 
17: R2          Consolidated Balance Sheets                         HTML    150K 
18: R3          Consolidated Balance Sheets (Parentheticals)        HTML     35K 
19: R4          Consolidated Statements of Operations and           HTML    127K 
                Comprehensive Income (Loss)                                      
20: R5          Consolidated Statements of Changes in Equity        HTML     93K 
21: R6          Consolidated Statements of Changes in Equity        HTML     28K 
                (Parentheticals)                                                 
22: R7          Consolidated Statements of Cash Flows               HTML    176K 
23: R8          Organization and Description of Business            HTML     41K 
24: R9          Liquidity and Going Concern                         HTML     33K 
25: R10         Summary of Significant Accounting Policies          HTML    137K 
26: R11         Discontinued Operation of LGC                       HTML     54K 
27: R12         Termination of Vie Agreements with Qianhai          HTML     33K 
28: R13         Business Combination                                HTML     38K 
29: R14         Prepaid Expenses and Other Current Assets           HTML     33K 
30: R15         Property, Plant and Equipment, Net                  HTML     34K 
31: R16         Intangible Assets                                   HTML     33K 
32: R17         Investment in Life Insurance Contract               HTML     30K 
33: R18         Investments in Trading Securities                   HTML     33K 
34: R19         Operating Leases                                    HTML     44K 
35: R20         Related Party Transactions                          HTML     30K 
36: R21         Taxes                                               HTML     61K 
37: R22         Equity                                              HTML     45K 
38: R23         Contigencies                                        HTML     35K 
39: R24         Subsequent Events                                   HTML     32K 
40: R25         Accounting Policies, by Policy (Policies)           HTML    191K 
41: R26         Summary of Significant Accounting Policies          HTML     83K 
                (Tables)                                                         
42: R27         Discontinued Operation of LGC (Tables)              HTML     59K 
43: R28         Business Combination (Tables)                       HTML     36K 
44: R29         Prepaid Expenses and Other Current Assets (Tables)  HTML     32K 
45: R30         Property, Plant and Equipment, Net (Tables)         HTML     33K 
46: R31         Intangible Assets (Tables)                          HTML     32K 
47: R32         Investments in Trading Securities (Tables)          HTML     34K 
48: R33         Operating Leases (Tables)                           HTML     47K 
49: R34         Taxes (Tables)                                      HTML     57K 
50: R35         Organization and Description of Business (Details)  HTML    103K 
51: R36         Liquidity and Going Concern (Details)               HTML     70K 
52: R37         Summary of Significant Accounting Policies          HTML    103K 
                (Details)                                                        
53: R38         Summary of Significant Accounting Policies          HTML     49K 
                (Details) - Schedule of subsidiaries and variable                
                interest entities                                                
54: R39         Summary of Significant Accounting Policies          HTML     51K 
                (Details) - Schedule of financial statement                      
                amounts and balances of the VIEs were included in                
                the accompanying consolidated financial statements               
                after elimination of intercompany transactions and               
                balances                                                         
55: R40         Summary of Significant Accounting Policies          HTML     45K 
                (Details) - Schedule of summarized operating                     
                results of the VIEs                                              
56: R41         Summary of Significant Accounting Policies          HTML     41K 
                (Details) - Schedule of summarized cash flow                     
                information of the VIEs                                          
57: R42         Summary of Significant Accounting Policies          HTML     35K 
                (Details) - Schedule of estimated useful lives of                
                assets                                                           
58: R43         Summary of Significant Accounting Policies          HTML     35K 
                (Details) - Schedule of the disaggregation of                    
                revenues from continuing operations and                          
                discontinued operations                                          
59: R44         Summary of Significant Accounting Policies          HTML     35K 
                (Details) - Schedule of currency exchange rates                  
60: R45         Discontinued Operation of LGC (Details)             HTML     44K 
61: R46         Discontinued Operation of LGC (Details) - Schedule  HTML     52K 
                of consolidated statements of operations and                     
                comprehensive loss                                               
62: R47         Discontinued Operation of LGC (Details) - Schedule  HTML     37K 
                of consolidated statements of operations and                     
                comprehensive loss (Parentheticals)                              
63: R48         Discontinued Operation of LGC (Details) - Schedule  HTML     58K 
                of major classes of assets and liabilities                       
64: R49         Discontinued Operation of LGC (Details) - Schedule  HTML     45K 
                of major classes of operations                                   
65: R50         Termination of Vie Agreements with Qianhai          HTML     56K 
                (Details)                                                        
66: R51         Business Combination (Details)                      HTML     74K 
67: R52         Business Combination (Details) - Schedule of        HTML     57K 
                purchase price allocation to assets acquired and                 
                liabilities assumed in a business combination                    
68: R53         Business Combination (Details) - Schedule of the    HTML     33K 
                amounts of revenue and net loss of LGC included in               
                the Company's consolidated statement of operations               
                and the Company's unaudited pro forma results                    
69: R54         Prepaid Expenses and Other Current Assets           HTML     41K 
                (Details) - Schedule of prepaid expenses and other               
                current assets                                                   
70: R55         Property, Plant and Equipment, Net (Details)        HTML     29K 
71: R56         Property, Plant and Equipment, Net (Details) -      HTML     40K 
                Schedule of property and equipment stated at cost                
                less accumulated depreciation                                    
72: R57         Intangible Assets (Details)                         HTML     30K 
73: R58         Intangible Assets (Details) - Schedule of net       HTML     37K 
                intangible assets                                                
74: R59         Investment in Life Insurance Contract (Details)     HTML     41K 
75: R60         Investments in Trading Securities (Details)         HTML     31K 
76: R61         Investments in Trading Securities (Details) -       HTML     34K 
                Schedule of investments in trading securities                    
77: R62         Operating Leases (Details)                          HTML     28K 
78: R63         Operating Leases (Details) - Schedule of operating  HTML     35K 
                lease related assets and liabilities recorded on                 
                the balance sheets                                               
79: R64         Operating Leases (Details) - Schedule of weighted   HTML     32K 
                average remaining lease terms and discount rates                 
                for all of operating leases for continuing                       
                operations                                                       
80: R65         Operating Leases (Details) - Schedule of weighted   HTML     31K 
                average remaining lease terms and discount rates                 
                for all of operating leases for discontinued                     
                operations                                                       
81: R66         Operating Leases (Details) - Schedule of            HTML     39K 
                maturities of lease liabilities                                  
82: R67         Related Party Transactions (Details)                HTML     29K 
83: R68         Taxes (Details)                                     HTML     49K 
84: R69         Taxes (Details) - Schedule of reconciliation of     HTML     41K 
                statutory rate to effective tax rate                             
85: R70         Taxes (Details) - Schedule of income tax expenses   HTML     42K 
86: R71         Taxes (Details) - Schedule of components of         HTML     38K 
                company's deferred tax assets                                    
87: R72         Taxes (Details) - Schedule of taxes payable         HTML     37K 
88: R73         Equity (Details)                                    HTML    136K 
89: R74         Contigencies (Details)                              HTML     42K 
90: R75         Subsequent Events (Details)                         HTML     34K 
92: XML         IDEA XML File -- Filing Summary                      XML    178K 
15: XML         XBRL Instance -- f20f2021_atifholdings_htm           XML   1.31M 
91: EXCEL       IDEA Workbook of Financial Reports                  XLSX    130K 
11: EX-101.CAL  XBRL Calculations -- atif-20210731_cal               XML    135K 
12: EX-101.DEF  XBRL Definitions -- atif-20210731_def                XML    936K 
13: EX-101.LAB  XBRL Labels -- atif-20210731_lab                     XML   1.80M 
14: EX-101.PRE  XBRL Presentations -- atif-20210731_pre              XML    914K 
10: EX-101.SCH  XBRL Schema -- atif-20210731                         XSD    271K 
93: JSON        XBRL Instance as JSON Data -- MetaLinks              444±   624K 
94: ZIP         XBRL Zipped Folder -- 0001213900-21-064404-xbrl      Zip    405K 


‘XML’   —   IDEA XML File — Filing Summary


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1 Subsequent Filing that References this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 1/31/22  ATIF Holdings Ltd.                F-1/A                  4:622K                                   EdgarAgents LLC/FA


8 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 9/08/21  ATIF Holdings Ltd.                6-K         9/07/21    3:542K                                   EdgarAgents LLC/FA
 4/27/21  ATIF Holdings Ltd.                F-1                    7:1M                                     EdgarAgents LLC/FA
 1/19/21  ATIF Holdings Ltd.                6-K         1/19/21    3:99K                                    Toppan Merrill/FA
11/04/20  ATIF Holdings Ltd.                6-K        11/03/20    5:761K                                   Toppan Merrill/FA
 4/08/20  ATIF Holdings Ltd.                6-K         4/08/20    4:398K                                   Toppan Merrill/FA
12/26/19  ATIF Holdings Ltd.                6-K        12/26/19    3:303K                                   Toppan Merrill/FA
12/02/19  ATIF Holdings Ltd.                20-F        7/31/19   78:6.8M                                   Toppan Merrill/FA
12/11/18  ATIF Holdings Ltd.                F-1                   27:4.1M                                   Toppan Merrill/FA
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