Consolidated Balance Sheets - USD ($)		Jul. 31, 2022	Jul. 31, 2021
CURRENT ASSETS
Cash and cash equivalents		$ 1,750,137	$ 5,596,740
Accounts receivable – a related party		762,000
Deposits		141,000	234,580
Investment in trading securities		33,346	1,027,509
Due from buyers of Leaping Group Corporation (“LGC”) (Note 4)		2,654,767	2,300,000
Prepaid expenses and other current assets		651,210	688,451
Total current assets		5,992,460	9,847,280
Long-term investment		335,000
Property and equipment, net		272,700	572,027
Intangible assets, net		153,331	233,331
Right-of- use assets, net		1,383,464	745,125
TOTAL ASSETS		8,136,955	11,397,763
CURRENT LIABILITIES
Accounts payable		482	482
Deferred revenue		90,785	370,948
Taxes payable			58,017
Accrued expenses and other current liabilities		2,274,771	514,863
Operating lease liabilities, current		433,061	382,298
Total current liabilities		2,799,099	1,326,608
Operating lease liabilities, noncurrent		985,249	387,307
TOTAL LIABILITIES		3,784,348	1,713,915
Commitments
EQUITY
Ordinary shares, $0.001 par value, 100,000,000,000 shares authorized, 9,627,452 shares and 9,161,390 shares issued and outstanding as of July 31, 2022 and 2021, respectively	[1]	9,627	9,161
Additional paid-in capital		29,496,350	31,428,619
Statutory reserve		355,912	355,912
Accumulated deficit		(24,965,827)	(22,055,433)
Accumulated other comprehensive loss		(174,410)	(175,220)
Total ATIF Holdings Limited Stockholders’ equity		4,721,652	9,563,039
Noncontrolling interest		(369,045)	120,809
TOTAL LIABILITIES AND EQUITY		$ 8,136,955	$ 11,397,763

[1] Retrospectively restated due to five for one reverse stock split, see Note 16.