{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-038214","form_type":"8-K","ticker":"ZBAI","cik":"0001755058","company_name":"ATIF Holdings Ltd","filed_at":"2024-05-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.905088+00:00","generated_at":"2026-06-03T03:06:21.973907+00:00","sec_items":["1.01","3.02","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"ATIF Holdings converts $349,875 deferred CEO salary into 384,478 shares at $0.91/share","bullets":["Entered deferred salary conversion agreement with CEO Jun Liu to convert $349,875 unpaid salary into 384,478 ordinary shares.","Price per share of $0.91 based on Nasdaq closing bid on April 29, 2024.","Shares issued as restricted securities under the Securities Act, not registered.","Conversion eliminates the deferred salary liability from the balance sheet."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-038214","json":"https://secwatch.observer/filing/0001213900-24-038214.json","markdown":"https://secwatch.observer/filing/0001213900-24-038214.md","text":"https://secwatch.observer/filing/0001213900-24-038214.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1755058/000121390024038214/0001213900-24-038214-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1755058/000121390024038214/ea0205055-8k_atifhold.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T03:06:21.973907+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}