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Addentax Group Corp. – ‘S-1/A’ on 5/17/21 – ‘EX-23.1’

On:  Monday, 5/17/21, at 11:12am ET   ·   Accession #:  1493152-21-11713   ·   File #:  333-230943

Previous ‘S-1’:  ‘S-1/A’ on 4/15/21   ·   Next:  ‘S-1/A’ on 5/19/21   ·   Latest:  ‘S-1/A’ on 3/2/23   ·   27 References:   

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

 5/17/21  Addentax Group Corp.              S-1/A                100:6.9M                                   M2 Compliance LLC/FA

Pre-Effective Amendment to Registration Statement (General Form)   —   Form S-1   —   SA’33

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: S-1/A       Pre-Effective Amendment to Registration Statement   HTML   1.05M 
                (General Form)                                                   
 2: EX-1.1      Underwriting Agreement or Conflict Minerals Report  HTML    203K 
 3: EX-4.1      Instrument Defining the Rights of Security Holders  HTML     65K 
 4: EX-23.1     Consent of Expert or Counsel                        HTML     27K 
11: R1          Document and Entity Information                     HTML     45K 
12: R2          Condensed Consolidated Balance Sheets               HTML    116K 
13: R3          Condensed Consolidated Balance Sheets               HTML     36K 
                (Parenthetical)                                                  
14: R4          Condensed Consolidated Statements of Loss and       HTML     92K 
                Comprehensive Loss                                               
15: R5          Condensed Consolidated Statements of Changes in     HTML     70K 
                Equity                                                           
16: R6          Condensed Consolidated Statements of Cash Flows     HTML    117K 
17: R7          Organization and Business Acquisitions              HTML     37K 
18: R8          Basis of Presentation                               HTML     38K 
19: R9          Summary of Significant Accounting Policies          HTML     65K 
20: R10         Risks and Uncertainties                             HTML     61K 
21: R11         Accounts Receivables                                HTML     33K 
22: R12         Related Party Transactions                          HTML     43K 
23: R13         Inventories                                         HTML     37K 
24: R14         Advances to Suppliers                               HTML     31K 
25: R15         Property, Plant and Equipment                       HTML     41K 
26: R16         Short-term Bank Loan                                HTML     33K 
27: R17         Income Taxes                                        HTML     52K 
28: R18         Consolidated Segment Data                           HTML     83K 
29: R19         Accrued Expenses and Other Payables                 HTML     37K 
30: R20         Lease Right-of-Use Asset and Lease Liabilities      HTML     56K 
31: R21         Share Capital                                       HTML     32K 
32: R22         Disposition of Subsidiaries                         HTML     30K 
33: R23         Reserves                                            HTML     31K 
34: R24         Reverse Stock Split                                 HTML     32K 
35: R25         Subsequent Events                                   HTML     31K 
36: R26         Summary of Significant Accounting Policies          HTML    101K 
                (Policies)                                                       
37: R27         Summary of Significant Accounting Policies          HTML     30K 
                (Tables)                                                         
38: R28         Risks and Uncertainties (Tables)                    HTML     50K 
39: R29         Accounts Receivables (Tables)                       HTML     32K 
40: R30         Related Party Transactions (Tables)                 HTML     41K 
41: R31         Inventories (Tables)                                HTML     37K 
42: R32         Property, Plant and Equipment (Tables)              HTML     38K 
43: R33         Income Taxes (Tables)                               HTML     41K 
44: R34         Consolidated Segment Data (Tables)                  HTML     75K 
45: R35         Accrued Expenses and Other Payables (Tables)        HTML     36K 
46: R36         Lease Right-of-Use Asset and Lease Liabilities      HTML     60K 
                (Tables)                                                         
47: R37         Organization and Business Acquisitions (Details     HTML     43K 
                Narrative) (10-K)                                                
48: R38         Basis of Presentation (Details Narrative)           HTML     43K 
49: R39         Basis of Presentation, Liquidity (Details           HTML     43K 
                Narrative) (10-K)                                                
50: R40         Summary of Significant Accounting Policies          HTML     56K 
                (Details Narrative) (10-K)                                       
51: R41         Summary of Significant Accounting Policies -        HTML     37K 
                Schedule of Plant and Equipment Useful Lives                     
                (Details) (10-K)                                                 
52: R42         Risks and Uncertainties (Details Narrative)         HTML     47K 
53: R43         Risks and Uncertainties (Details Narrative) (10-K)  HTML     42K 
54: R44         Risks and Uncertainties - Schedule of               HTML     45K 
                Concentration of Risk by Customers (Details)                     
55: R45         Risks and Uncertainties - Schedule of               HTML     45K 
                Concentration of Risk by Customers (Details)                     
                (10-K)                                                           
56: R46         Risks and Uncertainties - Schedule of Inventory     HTML     37K 
                Purchases from Suppliers (Details)                               
57: R47         Accounts Receivables (Details Narrative) (10-K)     HTML     30K 
58: R48         Accounts Receivables - Schedule of Accounts         HTML     35K 
                Receivables and Allowance Balances (Details)                     
                (10-K)                                                           
59: R49         Related Party Transactions (Details Narrative)      HTML     31K 
60: R50         Related Party Transactions - Schedule of Related    HTML     39K 
                Parties (Details)                                                
61: R51         Related Party Transactions - Schedule of Related    HTML     39K 
                Parties (Details) (10-K)                                         
62: R52         Related Party Transactions - Schedule of Related    HTML     38K 
                Parties Transactions (Details)                                   
63: R53         Related Party Transactions - Schedule of Related    HTML     36K 
                Parties Transactions (Details) (10-K)                            
64: R54         Inventories (Details Narrative)                     HTML     29K 
65: R55         Inventories (Details Narrative) (10-K)              HTML     29K 
66: R56         Inventories - Schedule of Inventories (Details)     HTML     36K 
67: R57         Inventories - Schedule of Inventories (Details)     HTML     36K 
                (10-K)                                                           
68: R58         Property, Plant and Equipment (Details Narrative)   HTML     48K 
69: R59         Property, Plant and Equipment (Details Narrative)   HTML     30K 
                (10-K)                                                           
70: R60         Property, Plant and Equipment - Schedule of         HTML     40K 
                Property, Plant and Equipment (Details)                          
71: R61         Plant and Equipment - Schedule of Plant and         HTML     40K 
                Equipment (Details) (10-K)                                       
72: R62         Short-term Bank Loan (Details Narrative)            HTML     69K 
73: R63         Short-term Bank Loan (Details Narrative) (10-K)     HTML     60K 
74: R64         Income Taxes (Details Narrative)                    HTML     55K 
75: R65         Income Taxes (Details Narrative) (10-K)             HTML     51K 
76: R66         Income Taxes - Schedule of Reconciliation of        HTML     44K 
                Income Taxes (Details)                                           
77: R67         Income Taxes - Schedule of Reconciliation of        HTML     44K 
                Income Taxes (Details) (10-K)                                    
78: R68         Consolidated Segment Data (Details Narrative)       HTML     30K 
79: R69         Consolidated Segment Data (Details Narrative)       HTML     33K 
                (10-K)                                                           
80: R70         Consolidated Segment Data - Schedule of Segment     HTML     60K 
                Reporting Information, by Segment (Details)                      
81: R71         Consolidated Segment Data - Schedule of Segment     HTML     98K 
                Reporting Information, by Segment (Details) (10-K)               
82: R72         Accrued Expenses and Other Payables - Schedule of   HTML     41K 
                Accrued Expenses and Other Payables (Details)                    
83: R73         Accrued Expenses and Other Payables - Schedule of   HTML     41K 
                Accrued Expenses and Other Payables (Details)                    
                (10-K)                                                           
84: R74         Lease Right-of-Use Asset and Lease Liabilities      HTML     43K 
                (Details Narrative)                                              
85: R75         Lease Right-of-Use Asset and Lease Liabilities      HTML     35K 
                (Details Narrative) (10-K)                                       
86: R76         Lease Right-of-Use Asset and Lease Liabilities -    HTML     36K 
                Schedule of Right-of Use Asset and Lease Liability               
                (Details) (10-K)                                                 
87: R77         Lease Right-of-Use Asset and Lease Liabilities -    HTML     35K 
                Schedule of Components of Lease Expense (Details)                
88: R78         Lease Right-of-Use Asset and Lease Liabilities -    HTML     35K 
                Schedule of Lease Cost (Details) (10-K)                          
89: R79         Lease Right-of-Use Asset and Lease Liabilities -    HTML     38K 
                Schedule of Supplemental Information for Right-of                
                Use Asset and Lease Liabilities (Details)                        
90: R80         Lease Right-of-Use Asset and Lease Liabilities -    HTML     43K 
                Summary of Maturity of Operating Lease Liabilities               
                (Details)                                                        
91: R81         Lease Right-of-Use Asset and Lease Liabilities -    HTML     38K 
                Schedule of Other Information for Right-of Use                   
                Asset and Lease Liabilities (Details) (10-K)                     
92: R82         Share Capital (Details Narrative)                   HTML     32K 
93: R83         Disposition of Subsidiaries (Details Narrative)     HTML     31K 
94: R84         Disposition of Subsidiaries - Summary of Financial  HTML     39K 
                Position of Entities and Gain or Loss on Disposal                
                (Details)                                                        
95: R85         Reserves (Details Narrative) (10-K)                 HTML     34K 
96: R86         Reverse Stock Split (Details Narrative) (10-K)      HTML     36K 
97: R87         Subsequent Events (Details Narrative) (10-K)        HTML     42K 
99: XML         IDEA XML File -- Filing Summary                      XML    191K 
98: EXCEL       IDEA Workbook of Financial Reports                  XLSX    118K 
 5: EX-101.INS  XBRL Instance -- atxg-20201231                       XML   1.57M 
 7: EX-101.CAL  XBRL Calculations -- atxg-20201231_cal               XML    212K 
 8: EX-101.DEF  XBRL Definitions -- atxg-20201231_def                XML    631K 
 9: EX-101.LAB  XBRL Labels -- atxg-20201231_lab                     XML    819K 
10: EX-101.PRE  XBRL Presentations -- atxg-20201231_pre              XML    853K 
 6: EX-101.SCH  XBRL Schema -- atxg-20201231                         XSD    197K 
100: ZIP         XBRL Zipped Folder -- 0001493152-21-011713-xbrl      Zip    128K  


‘EX-23.1’   —   Consent of Expert or Counsel


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



 

Exhibit 23.1

 

 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 

We hereby consent to the incorporation in this Amendment No.8 to Registration Statement on Form S-1 (No. 333-230943) of our report dated January 22, 2021, relating to the consolidated financial statements of Addentax Group Corp. as of and for the years ended March 31, 2020 and 2019, to all references to our firm included in this Registration Statement filed with the U.S. Securities and Exchange Commission on May 17, 2021.

 

/s/ B F Borgers CPA PC

Lakewood, Colorado

 

May 17, 2021

 

 C: 
 


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘S-1/A’ Filing    Date    Other Filings
Filed on:5/17/21
1/22/21S-1/A
3/31/2010-K
3/31/1910-K
 List all Filings 


14 Subsequent Filings that Reference this Filing

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

 8/04/22  Addentax Group Corp.              S-1/A                 74:6M                                     M2 Compliance LLC/FA
 7/26/22  Addentax Group Corp.              S-1/A                 74:6M                                     M2 Compliance LLC/FA
 6/29/22  Addentax Group Corp.              S-1/A                 74:6M                                     M2 Compliance LLC/FA
 4/28/22  Addentax Group Corp.              S-1/A                 73:9.7M                                   M2 Compliance LLC/FA
 3/29/22  Addentax Group Corp.              S-1/A                 73:9.7M                                   M2 Compliance LLC/FA
 2/24/22  Addentax Group Corp.              S-1/A                 73:9.8M                                   M2 Compliance LLC/FA
 1/28/22  Addentax Group Corp.              S-1/A                 81:8.7M                                   M2 Compliance LLC/FA
12/13/21  Addentax Group Corp.              S-1/A                 81:8.7M                                   M2 Compliance LLC/FA
11/23/21  Addentax Group Corp.              S-1/A                 81:8.7M                                   M2 Compliance LLC/FA
10/20/21  Addentax Group Corp.              S-1/A                 81:8.3M                                   M2 Compliance LLC/FA
 9/16/21  Addentax Group Corp.              S-1/A                 81:8.3M                                   M2 Compliance LLC/FA
 8/20/21  Addentax Group Corp.              S-1/A                 81:8.2M                                   M2 Compliance LLC/FA
 7/06/21  Addentax Group Corp.              S-1/A                 74:4.9M                                   M2 Compliance LLC/FA
 5/19/21  Addentax Group Corp.              S-1/A                  1:169K                                   M2 Compliance LLC/FA


13 Previous Filings that this Filing References

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

 8/11/20  Addentax Group Corp.              8-K:5,9     8/11/20    2:104K                                   M2 Compliance LLC/FA
 9/20/19  Addentax Group Corp.              S-1/A                  5:3.3M                                   M2 Compliance LLC/FA
 4/18/19  Addentax Group Corp.              S-1                    3:3.3M                                   M2 Compliance LLC/FA
 3/15/19  Addentax Group Corp.              8-K:5,9     3/13/19    2:102K                                   M2 Compliance LLC/FA
 3/11/19  Addentax Group Corp.              8-K:5,9     3/08/19    7:416K                                   M2 Compliance LLC/FA
 3/05/19  Addentax Group Corp.              8-K:3,5,9   2/27/19    2:136K                                   M2 Compliance LLC/FA
 9/21/18  Addentax Group Corp.              10-K/A      3/31/18   71:3.6M                                   M2 Compliance LLC/FA
 3/07/17  Addentax Group Corp.              8-K:1,5,9   3/06/17    2:97K                                    M2 Compliance LLC/FA
 2/22/17  Addentax Group Corp.              8-K/A:4,9   2/18/17    2:48K                                    M2 Compliance LLC/FA
12/28/16  Addentax Group Corp.              8-K:1,5,9  12/26/16    2:110K                                   M2 Compliance LLC/FA
 7/21/16  Addentax Group Corp.              8-K:5       7/20/16    1:81K
10/27/15  Addentax Group Corp.              8-K:4,9    10/14/15    2:7K                                     Global Fin’l Corp./FA
 8/05/15  Addentax Group Corp.              S-1                   10:1.2M                                   Global Fin’l Corp./FA
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Filing Submission 0001493152-21-011713   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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