10-Q · May 15, 2026
Agape ATP Corporation reported revenue of $399,133 for Q4 2025, a decline of 5.3% from the prior year, with a gross margin improving to 58.6%. EPS came in at -0.35, showing significant operational losses despite reduced…
Earnings analysis · 10-Q
ATPC earnings analysis
Filed August 14, 2026 · Our reading of the company's report
The latest report
The extracted filing text does not include the June 30, 2026 income statement, balance sheet, cash-flow statement, segment disclosures, or MD&A financial discussion, so current-period revenue, margins, EPS, cash flow…
Read full summary
The extracted filing text does not include the June 30, 2026 income statement, balance sheet, cash-flow statement, segment disclosures, or MD&A financial discussion, so current-period revenue, margins, EPS, cash flow and working-capital trends cannot be quantified. The principal disclosure is a high-severity control issue: management concluded controls were not effective as of June 30, 2026 and identified 3 material weaknesses. Remediation is planned, including consulting support and employee training, with implementation anticipated by the end of fiscal year 2026; no numeric operating guidance was provided.
Gross and operating margin
How much of each revenue dollar the business keeps.
One point per quarterly or annual filing. Both margins are shares of that report's revenue.
How we read each report
Our analysis across the last few reports.
Our model's reading of each filing, not the share price or the market's reaction. Annual and quarterly reports each occupy one position.
What stood out
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Internal Control Remediation Planned
Management plans to engage a consulting firm specializing in compliance and internal controls as a temporary remediation measure, and plans additional employee training on U.S. GAAP and internal controls.
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Remediation Target Set
Management anticipates that the remediation initiatives will be at least partially, if not fully, implemented by the end of fiscal year 2026.
What to watch
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Disclosure Controls Not Effective
As of June 30, 2026, the CEO and CFO concluded that disclosure controls and procedures were not effective at the reasonable assurance level, creating risk of untimely detection of material misstatements.
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Three Material Weaknesses
Management identified 3 material weaknesses as of December 31, 2025: insufficient accounting personnel, no functional internal audit capability, and insufficient procedures to assess third-party manager credit risk before investment decisions.
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Unhedged Foreign Exchange Exposure
The company has not hedged its foreign-currency exposures, while revenues are primarily denominated in Malaysian Ringgit and expenses include Malaysian Ringgit, U.S. dollars, Chinese Yuan and Hong Kong dollars.
Management's outlook
No quantitative revenue or EPS outlook was provided in the extracted filing text. Management stated that remediation initiatives are anticipated to be at least partially, if not fully, implemented by the end of fiscal year 2026.
Earlier filings 4
10-K · April 13, 2026
Agape ATP Corporation is a Malaysia-focused health & wellness direct-selling company that reported revenue of $399,133 (actual) with EPS of -0.35 for the reported period. The company has a large distributor/member base…
10-Q · November 13, 2025
Agape ATP reported Q3 2025 revenue of $370,593 (up from $331,289 in Q3 2024) and gross profit of $239,103, while GAAP loss per share improved to $(0.01). The company remains unprofitable with an operating loss of…
10-Q · May 15, 2025
Agape ATP reported revenue of $289,037 for the quarter ended March 31, 2025, down from $318,643 a year earlier (−$29,606 or −9.3%), while GAAP loss per share improved to $(0.07) from $(0.18) in the prior-year quarter.…
This is our reading of a public filing, not the filing itself. Analysis can contain errors; check the source document for full context.