{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-044589","form_type":"8-K","ticker":"ZBAI","cik":"0001755058","company_name":"ATIF Holdings Ltd","filed_at":"2024-05-17T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.905389+00:00","generated_at":"2026-06-01T16:25:56.575374+00:00","sec_items":["3.01"],"event_type":"regulatory","sentiment":"positive","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"ATIF Holdings regains Nasdaq equity compliance via private placements, salary conversion","bullets":["Previously reported stockholders' equity of $1,539,353 fell short of Nasdaq's $2.5M minimum.","Two private placements raised gross proceeds of ~$2.34M combined at $1.23/share.","Deferred salary conversion issued 384,478 shares to CEO Jun Liu for $349,875 in unpaid salary.","Pro forma equity as of April 30, 2024 totals $2,683,042.","Nasdaq granted extension until May 20, 2024 to file evidence; compliance regained but monitored."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-044589","json":"https://secwatch.observer/filing/0001213900-24-044589.json","markdown":"https://secwatch.observer/filing/0001213900-24-044589.md","text":"https://secwatch.observer/filing/0001213900-24-044589.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1755058/000121390024044589/0001213900-24-044589-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1755058/000121390024044589/ea0206432-8k_atifhold.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-01T16:25:56.575374+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":"a251b21c9fa796eebe437c2ffe1348f1624f89c6","claim":"ATIF Holdings Ltd received a nasdaq compliance regained notice regarding late filing (rules 5550(b)(1), 789.76, 002.38).","evidence_excerpt":"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, and, as a result, did not satisfy Nasdaq Marketplace Rule 5550(b)(1). As previously reported in a Current Report on Form 8-K April 16, 2024 the Company entered into a Securities Purchase Agreement (the “Purchase Agreement”) with a non- U.S investor named in the Purchase Agreement (the “Purchas","evidence_source":"SEC 8-K Item 3.01","evidence_url":"https://www.sec.gov/Archives/edgar/data/1755058/000121390024044589/0001213900-24-044589-index.htm","confidence":0.82,"family_label":"Listing & Compliance Notices","details":[{"label":"Exchange","value":"nasdaq"},{"label":"Notice","value":"compliance regained"},{"label":"Deficiency","value":"late filing"},{"label":"Rules","value":"5550(b)(1), 789.76, 002.38"}],"fact_type":"exchange_compliance_notice"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}