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Jerash Holdings (US), Inc. – ‘10-Q’ for 12/31/20 – ‘EX-101.PRE’

On:  Wednesday, 2/10/21, at 4:05pm ET   ·   For:  12/31/20   ·   Accession #:  1213900-21-8043   ·   File #:  1-38474

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/10/21  Jerash Holdings (US), Inc.        10-Q       12/31/20   77:3.8M                                   EdgarAgents LLC/FA

Quarterly Report   —   Form 10-Q
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    328K 
 2: EX-10.1     Renewed Lease Agreement Dated December 15, 2020,    HTML     37K 
                by and Between Ford Glory International Limited                  
                and Treasure Success International Limited                       
 3: EX-31.1     Certification -- §302 - SOA'02                      HTML     24K 
 4: EX-31.2     Certification -- §302 - SOA'02                      HTML     24K 
 5: EX-32.1     Certification -- §906 - SOA'02                      HTML     22K 
 6: EX-32.2     Certification -- §906 - SOA'02                      HTML     21K 
13: R1          Document And Entity Information                     HTML     55K 
14: R2          Condensed Consolidated Balance Sheets               HTML    130K 
15: R3          Condensed Consolidated Balance Sheets               HTML     39K 
                (Parentheticals)                                                 
16: R4          Condensed Consolidated Statements of Income and     HTML    116K 
                Comprehensive Income (Unaudited)                                 
17: R5          Condensed Consolidated Statements of Changes in     HTML     63K 
                Equity                                                           
18: R6          Condensed Consolidated Statements of Cash Flows     HTML    113K 
                (Unaudited)                                                      
19: R7          Organization and Description of Business            HTML     29K 
20: R8          Summary of Significant Accounting Policies          HTML     65K 
21: R9          Recent Accounting Pronouncements                    HTML     34K 
22: R10         Accounts Receivable, Net                            HTML     26K 
23: R11         Inventories                                         HTML     26K 
24: R12         Advance to Suppliers                                HTML     25K 
25: R13         Leases                                              HTML     32K 
26: R14         Property, Plant and Equipment, Net                  HTML     33K 
27: R15         Equity                                              HTML     27K 
28: R16         Stock-Based Compensation                            HTML     34K 
29: R17         Related Party Transactions                          HTML     33K 
30: R18         Credit Facilities                                   HTML     28K 
31: R19         Earnings Per Share                                  HTML     34K 
32: R20         Segment Reporting                                   HTML     35K 
33: R21         Commitments and Contingencies                       HTML     26K 
34: R22         Income Tax                                          HTML     27K 
35: R23         Subsequent Events                                   HTML     24K 
36: R24         Accounting Policies, by Policy (Policies)           HTML    117K 
37: R25         Summary of Significant Accounting Policies          HTML     32K 
                (Tables)                                                         
38: R26         Accounts Receivable, Net (Tables)                   HTML     26K 
39: R27         Inventories (Tables)                                HTML     27K 
40: R28         Advance to Suppliers (Tables)                       HTML     25K 
41: R29         Leases (Tables)                                     HTML     34K 
42: R30         Property, Plant and Equipment, Net (Tables)         HTML     32K 
43: R31         Stock-Based Compensation (Tables)                   HTML     32K 
44: R32         Related Party Transactions (Tables)                 HTML     26K 
45: R33         Earnings Per Share (Tables)                         HTML     33K 
46: R34         Segment Reporting (Tables)                          HTML     29K 
47: R35         Organization and Description of Business (Details)  HTML     41K 
48: R36         Summary of Significant Accounting Policies          HTML     91K 
                (Details)                                                        
49: R37         Summary of Significant Accounting Policies          HTML     43K 
                (Details) - Schedule of estimated useful lives of                
                depreciation and amortization of the principal                   
                classes of assets                                                
50: R38         Summary of Significant Accounting Policies          HTML     36K 
                (Details) - Schedule of currency exchange rates                  
                used in creating consolidated financial statements               
51: R39         Accounts Receivable, Net (Details) - Schedule of    HTML     29K 
                accounts receivable                                              
52: R40         Inventories (Details) - Schedule of components of   HTML     30K 
                inventories                                                      
53: R41         Advance to Suppliers (Details) - Schedule of        HTML     26K 
                advance to suppliers                                             
54: R42         Leases (Details)                                    HTML     25K 
55: R43         Leases (Details) - Schedule of supplemental         HTML     29K 
                balance sheet information related to operating                   
                leases                                                           
56: R44         Leases (Details) - Schedule of weighted average     HTML     26K 
                remaining lease term and discounts rate of                       
                operating leases                                                 
57: R45         Leases (Details) - Schedule of maturities of lease  HTML     38K 
                liabilities                                                      
58: R46         Property, Plant and Equipment, Net (Details)        HTML     39K 
59: R47         Property, Plant and Equipment, Net (Details) -      HTML     48K 
                Schedule of property, plant and equipment, net                   
60: R48         Equity (Details)                                    HTML     36K 
61: R49         Stock-Based Compensation (Details)                  HTML     69K 
62: R50         Stock-Based Compensation (Details) - Schedule of    HTML     32K 
                fair value of the options granted                                
63: R51         Stock-Based Compensation (Details) - Schedule of    HTML     42K 
                stock option activity                                            
64: R52         Related Party Transactions (Details)                HTML     57K 
65: R53         Related Party Transactions (Details) - Schedule of  HTML     37K 
                relationship and the nature of related party                     
                transactions                                                     
66: R54         Related Party Transactions (Details) - Schedule of  HTML     25K 
                relationship and the nature of related party                     
                transactions (Parentheticals)                                    
67: R55         Credit Facilities (Details)                         HTML     54K 
68: R56         Earnings Per Share (Details)                        HTML     32K 
69: R57         Earnings Per Share (Details) - Schedule of          HTML     43K 
                computation of basic and diluted earnings per                    
                share                                                            
70: R58         Segment Reporting (Details)                         HTML     32K 
71: R59         Segment Reporting (Details) - Schedule of sales by  HTML     34K 
                geographic areas                                                 
72: R60         Commitments and Contingencies (Details)             HTML     32K 
73: R61         Income Tax (Details)                                HTML     26K 
74: R62         Subsequent Events (Details)                         HTML     24K 
76: XML         IDEA XML File -- Filing Summary                      XML    140K 
75: EXCEL       IDEA Workbook of Financial Reports                  XLSX     96K 
 7: EX-101.INS  XBRL Instance -- jrsh-20201231                       XML    924K 
 9: EX-101.CAL  XBRL Calculations -- jrsh-20201231_cal               XML    116K 
10: EX-101.DEF  XBRL Definitions -- jrsh-20201231_def                XML    642K 
11: EX-101.LAB  XBRL Labels -- jrsh-20201231_lab                     XML   1.16M 
12: EX-101.PRE  XBRL Presentations -- jrsh-20201231_pre              XML    626K 
 8: EX-101.SCH  XBRL Schema -- jrsh-20201231                         XSD    177K 
77: ZIP         XBRL Zipped Folder -- 0001213900-21-008043-xbrl      Zip    137K

‘EX-101.PRE’   —   XBRL Presentations — jrsh-20201231_pre

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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<roleRef xlink:type="simple" xlink:href="jrsh-20201231.xsd#jrsh_r_AccountsReceivableNetTables" roleURI="http://jerashgarments.com/role/AccountsReceivableNetTables"/>
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1 Subsequent Filing that References this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/05/21  Jerash Holdings (US), Inc.        S-8         4/05/21    3:192K                                   EdgarAgents LLC/FA

3 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 7/24/19  Jerash Holdings (US), Inc.        8-K:1,5,9   7/15/19    3:637K                                   Toppan Merrill/FA
 9/19/18  Jerash Holdings (US), Inc.        POS AM                 6:1.6M                                   Toppan Merrill/FA
 6/27/17  Jerash Holdings (US), Inc.        S-1                   17:2M                                     Toppan Merrill/FA
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