{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-022807","form_type":"8-K","ticker":"ZBAI","cik":"0001755058","company_name":"ATIF Holdings Ltd","filed_at":"2023-03-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:46.421080+00:00","generated_at":"2026-06-17T16:53:57.369141+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"medium","headline":"ATIF Q1 revenue rises to $0.8M; US business turns profitable for first time","bullets":["Net revenue $0.8M for quarter ended Jan 31, 2023, vs net loss of $1.3M in prior-year period.","Company achieved first-time profitability in its US business segment.","Shift to North American market drove growth; US became primary service market.","IPO consulting business experienced high growth, contributing to scale effects.","CEO Jun Liu cited long-term focus and value creation for customers."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-022807","json":"https://secwatch.observer/filing/0001213900-23-022807.json","markdown":"https://secwatch.observer/filing/0001213900-23-022807.md","text":"https://secwatch.observer/filing/0001213900-23-022807.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1755058/000121390023022807/0001213900-23-022807-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1755058/000121390023022807/ea175688-8k_atifhold.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T16:53:57.369141+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"eecd9dcdacee6b359c7977da403bd3c51f6cbcc8","claim":"ATIF Holdings Ltd reported financial results for the three months ended January 31, 2023.","evidence_excerpt":"On March 21, 2023, ATIF Holdings Limited (the “Company”) issued a press release announcing the Company’s financial results for the three months ended January 31, 2023.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1755058/000121390023022807/0001213900-23-022807-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the three months ended January 31, 2023"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}