Related Party Transactions (Tables)

9 Months Ended

Apr. 30, 2025

The table below sets forth the major related parties and their relationships with the Company, with which the Company entered into transactions during the three and nine months ended April 30, 2025 and 2024, or recorded balances as of April 30, 2025 and July 31, 2024:

Name		Relationship with the Company
Mr. Jun Liu		The former Chief Executive Officer of the Company
Huaya		Wholly owned by Mr. Pishan Chi, the former Chief Executive Officer of the Company
Asia International Securities Exchange Co., Ltd.		Wholly owned by Mr. Jun Liu
Zachary Group LLC (“Zachary Group”)		Wholly owned by Mr. Jun Liu

Schedule of Due from Related Parties

As of April 30, 2025 and July 31, 2024, the balances due from related parties were as follows:

	April 30, 2025		July 31, 2024
	(unaudited)
Accounts receivable:
Asia International Securities Exchange Co., Ltd.	$	-	$	200,000
	$	-	$	200,000
Due from related parties:
Asia International Securities Exchange Co., Ltd. (a)	$	-	$	900,000
Mr. Jun Liu		600,000
	$	600,000	$	900,000

a)	The balance due from Asia International Securities Exchange Co., Ltd. represented a prepayment for security purchase. However the transaction was subsequently canceled. The Company fully collect the prepayments.

ATIF Holdings Ltd 10-Q