{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-089901","form_type":"8-K","ticker":"ZBAI","cik":"0001755058","company_name":"ATIF Holdings Ltd","filed_at":"2023-11-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:30.320659+00:00","generated_at":"2026-06-07T21:54:09.337444+00:00","sec_items":["3.01"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"ATIF Holdings receives Nasdaq deficiency notice for stockholders' equity below $2.5M minimum","bullets":["Stockholders' equity of $1,539,353 as of July 31, 2023, below Nasdaq's $2,500,000 minimum.","Has until January 8, 2024 to submit a compliance plan under Nasdaq Listing Rule 5550(b)(1).","If plan accepted, company may have until May 20, 2024 to regain compliance.","Notice does not immediately affect trading on Nasdaq Capital Market."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-089901","json":"https://secwatch.observer/filing/0001213900-23-089901.json","markdown":"https://secwatch.observer/filing/0001213900-23-089901.md","text":"https://secwatch.observer/filing/0001213900-23-089901.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1755058/000121390023089901/0001213900-23-089901-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1755058/000121390023089901/ea188956-8k_atifhold.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T21:54:09.337444+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":"446563b2f13be7ede750e81eebe5ffa8e81fe1d8","claim":"ATIF Holdings Ltd received a nasdaq deficiency notice notice regarding stockholders equity (rules 5550(b)(1)).","evidence_excerpt":"November 22, 2023, ATIF Holdings Limited (the “Company”) received a notice (the “Notice”) from the Listing Qualifications staff of The Nasdaq Stock Market (“Nasdaq”) notifying the Company that the Company’s stockholders’ equity as reported in its Annual Report on Form 10-K for the period ended July 31, 2023 (“2023 10-K”), did not satisfy the continued listing requirement under Nasdaq Listing Rule 5550(b)(1) for the Nasdaq Capital Market, which requires that a listed company’s stockholders’ equity be at least $2,500,000. In its 2023 10-K, the Company reported stockholders’ equity of $1,539,353","evidence_source":"SEC 8-K Item 3.01","evidence_url":"https://www.sec.gov/Archives/edgar/data/1755058/000121390023089901/0001213900-23-089901-index.htm","confidence":0.9,"family_label":"Listing & Compliance Notices","details":[{"label":"Exchange","value":"nasdaq"},{"label":"Notice","value":"deficiency notice"},{"label":"Deficiency","value":"stockholders equity"},{"label":"Rules","value":"5550(b)(1)"}],"fact_type":"exchange_compliance_notice"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}