$AUC Cashflow Statement | Understand Stock

$AUC

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Financial Statements

Income Statement Balance Sheet Cashflow Statement

Consolidated Statements of Cash Flows

In USD, except per-share amounts

	FY2025 12 months to Jul 31, 2025	FY2024 12 months to Jul 31, 2024	FY2023 12 months to Jul 31, 2023	FY2022 12 months to Jul 31, 2022	FY2021 12 months to Jul 31, 2021
Net loss
Cash flows from operating activities:
Net loss
Less: net loss from discontinued operations
Net loss from continuing operations

Adjustments to reconcile net income to net cash used in operating activities:
Amortization of right-of-use assets
Depreciation and amortization
Amortization of right of use assets
Provision against accounts receivable due from a related party
Reversal of provision against accounts receivable due from a related party
Loss from disposal of property and equipment
Loss (Gain) from investment in trading securities
(Gain) loss from investment in trading securities
Loss on disposal of property and equipment
Loss from investment in trading securities
Provision against due from buyers of LGC
Loss from disposal of a subsidiary

Changes in operating assets and liabilities:
Accounts receivable
Accounts receivable - related parties
Due from buyers of Leaping Group Corporation
Deposits
Prepaid expenses and other current assets
Deferred revenue
Taxes payable
Accrued expenses and other current liabilities
Lease liabilities
Net cash used in operating activities from continuing operations
Net cash used in operating activities from discontinued operations

Net cash used in operating activities
Cash flows from investing activities
Purchases of property and equipment
Investment in an equity investee
Collection of investment deposit for life insurance contract
Net cash (used in) provided by investing activities from continuing operations
Net cash provided by investing activities from discontinued operations
Payment for investment in trading securities
Proceeds from redemption of trading securities
Investment in an equity investee
Proceeds from disposal of investment in an equity investee
Proceeds from disposal of investment in an equity investee
Loans to a related party
Proceeds from disposal of property and equipment
Net investment in short-term investments
Collection (prepayment) made to a related party
Collection of loans from a related party
Loans to (collection of loans from) a related party

Net cash provided by (used in) investing activities
Cash flows from financing activities:
Withdrawal of capital contribution limited partners of ATIF LP
Payment of investment gains to the limited partner of ATIF LP
Proceeds from exercise of warrants
Net cash (used in) provided by financing activities from continuing operations
Borrowings from a related party
Proceeds from issuance of ordinary shares
Proceeds from issuance of ordinary shares pursuant to a registered direct offering, net of issuance cost

Net cash provided by financing activities
Effect of exchange rate changes on cash
Cash from discontinued operations, beginning of year
Net increase (decrease) in cash
Net increase (decrease) in cash from discontinued operations
Cash, beginning of period
Cash, end of period
Supplemental disclosure of cash flow information:
Collection of ordinary shares in connection with disposal of LGC
Receivable in connection with disposal of LGC
Cash paid for income tax

Supplemental disclosure of Non-cash financing activities
Right-of-use assets obtained in exchange for operating lease obligations
Issuance of ordinary shares to settle payroll payable due to a management
Waive of liabilities by a related party
Disposal of right-of-use assets with decrease of operating lease obligations
Capital contribution from a shareholder in the form of trading securities

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