Lithium & Boron Technology, Inc. – ‘10-Q’ for 3/31/20 – ‘EX-101.PRE’

On:  Friday, 6/19/20, at 9:52am ET   ·   For:  3/31/20   ·   Accession #:  1185185-20-875   ·   File #:  1-34246

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Quarterly Report   —   Form 10-Q   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    428K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     27K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     27K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     23K 
17: R1          Document And Entity Information                     HTML     50K 
59: R2          Consolidated Balance Sheets                         HTML    128K 
68: R3          Consolidated Balance Sheets (Parentheticals)        HTML     30K 
40: R4          Consolidated Statements of Operations and           HTML    114K 
                Comprehensive Loss                                               
18: R5          Consolidated Statements of Cash Flows               HTML     84K 
60: R6          Statements of Changes in Consolidated               HTML     48K 
                Stockholders' Equity (Deficit)                                   
69: R7          Organization and Description of Business            HTML     36K 
41: R8          Summary of Significant Accounting Policies          HTML     73K 
16: R9          Inventories, Net                                    HTML     30K 
54: R10         Notes Receivable - Bank Acceptances                 HTML     24K 
62: R11         Other Receivables                                   HTML     29K 
39: R12         Property and Equipment, Net                         HTML     37K 
15: R13         Construction in Progress (?Cip?)                    HTML     24K 
53: R14         Taxes Payable                                       HTML     29K 
61: R15         Accrued Liabilities and Other Payables              HTML     33K 
38: R16         Related Party Transactions                          HTML     46K 
14: R17         Deferred Income                                     HTML     67K 
52: R18         Subsidy Income                                      HTML     35K 
63: R19         Deferred Tax Assets                                 HTML     30K 
33: R20         Income Taxes                                        HTML     45K 
27: R21         Major Customers and Vendors                         HTML     24K 
51: R22         Statutory Reserves and Restricted Net Assets        HTML     26K 
73: R23         Commitments                                         HTML     23K 
32: R24         Contingencies                                       HTML     24K 
26: R25         Subsequent Events                                   HTML     23K 
50: R26         Accounting Policies, by Policy (Policies)           HTML    145K 
72: R27         Summary of Significant Accounting Policies          HTML     37K 
                (Tables)                                                         
34: R28         Inventories, Net (Tables)                           HTML     31K 
25: R29         Other Receivables (Tables)                          HTML     30K 
11: R30         Property and Equipment, Net (Tables)                HTML     37K 
36: R31         Taxes Payable (Tables)                              HTML     29K 
64: R32         Accrued Liabilities and Other Payables (Tables)     HTML     32K 
55: R33         Related Party Transactions (Tables)                 HTML     39K 
12: R34         Deferred Income (Tables)                            HTML     67K 
37: R35         Subsidy Income (Tables)                             HTML     34K 
65: R36         Deferred Tax Assets (Tables)                        HTML     32K 
56: R37         Income Taxes (Tables)                               HTML     35K 
13: R38         Organization and Description of Business (Details)  HTML     80K 
35: R39         Summary of Significant Accounting Policies          HTML     54K 
                (Details)                                                        
22: R40         Summary of Significant Accounting Policies          HTML     29K 
                (Details) - Schedule of Cash and Cash Equivalents                
29: R41         Summary of Significant Accounting Policies          HTML     38K 
                (Details) - Schedule of Estimated Useful Lives of                
                Property, Plant and Equipment                                    
70: R42         INVENTORIES, NET (Details) - Schedule of            HTML     27K 
                Inventories                                                      
46: R43         Notes Receivable - Bank Acceptances (Details)       HTML     27K 
23: R44         OTHER RECEIVABLES (Details) - Schedule of           HTML     27K 
                Receivables, Prepayments and Deposits                            
30: R45         Property and Equipment, Net (Details)               HTML     23K 
71: R46         Property and Equipment, Net (Details) - Schedule    HTML     36K 
                of Property, Plant and Equipment                                 
47: R47         Construction in Progress (?Cip?) (Details)          HTML     22K 
24: R48         TAXES PAYABLE (Details) - Schedule of Taxes         HTML     28K 
                Payable                                                          
28: R49         Accrued Liabilities and Other Payables (Details)    HTML     37K 
43: R50         Accrued Liabilities and Other Payables (Details) -  HTML     30K 
                Schedule of Accrued Liabilities and Other Payables               
21: R51         Related Party Transactions (Details)                HTML     69K 
58: R52         Related Party Transactions (Details) - Schedule of  HTML     39K 
                Related Party Transactions                                       
67: R53         DEFERRED INCOME (Details) - Schedule of Other       HTML     46K 
                Nonoperating Income, by Component                                
42: R54         Subsidy Income (Details) - Schedule of Other        HTML     32K 
                Nonoperating Income (Expense)                                    
20: R55         Deferred Tax Assets (Details)                       HTML     22K 
57: R56         Deferred Tax Assets (Details) - Schedule of         HTML     29K 
                Deferred Tax Liability                                           
66: R57         Income Taxes (Details)                              HTML     43K 
44: R58         Income Taxes (Details) - Schedule of Effective      HTML     37K 
                Income Tax Rate Reconciliation                                   
19: R59         Major Customers and Vendors (Details)               HTML     46K 
49: R60         Statutory Reserves and Restricted Net Assets        HTML     28K 
                (Details)                                                        
48: XML         IDEA XML File -- Filing Summary                      XML    133K 
31: EXCEL       IDEA Workbook of Financial Reports                  XLSX     74K 
 5: EX-101.INS  XBRL Instance -- lbti-20200331                       XML    813K 
 7: EX-101.CAL  XBRL Calculations -- lbti-20200331_cal               XML    102K 
 8: EX-101.DEF  XBRL Definitions -- lbti-20200331_def                XML    535K 
 9: EX-101.LAB  XBRL Labels -- lbti-20200331_lab                     XML    919K 
10: EX-101.PRE  XBRL Presentations -- lbti-20200331_pre              XML    523K 
 6: EX-101.SCH  XBRL Schema -- lbti-20200331                         XSD    157K 
45: ZIP         XBRL Zipped Folder -- 0001185185-20-000875-xbrl      Zip    117K 

‘EX-101.PRE’   —   XBRL Presentations — lbti-20200331_pre

This Exhibit is an XBRL XML File.