SEC Info - Addentax Group Corp. - ‘S-1/A’ on 12/13/21

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Addentax Group Corp. – ‘S-1/A’ on 12/13/21 – ‘EX-101.CAL’

On: Monday, 12/13/21, at 10:05am ET · Accession #: 1493152-21-31200 · File #: 333-230943

Previous ‘S-1’: ‘S-1/A’ on 11/23/21 · Next: ‘S-1/A’ on 1/28/22 · Latest: ‘S-1/A’ on 3/2/23 · 15 References:

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

12/13/21  Addentax Group Corp.              S-1/A                 81:8.7M                                   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   1.96M 
                (General Form)                                                   
 2: EX-23.1     Consent of Expert or Counsel                        HTML     22K 
 9: R1          Cover                                               HTML     55K 
10: R2          Condensed Consolidated Balance Sheets               HTML    140K 
11: R3          Condensed Consolidated Balance Sheets               HTML     31K 
                (Parenthetical)                                                  
12: R4          Condensed Consolidated Statements of Operations     HTML     96K 
                and Comprehensive Loss                                           
13: R5          Condensed Consolidated Statements of Changes In     HTML     72K 
                Equity                                                           
14: R6          Condensed Consolidated Statements of Cash Flows     HTML    110K 
15: R7          Organization and Business Acquisitions              HTML     28K 
16: R8          Basis of Presentation                               HTML     38K 
17: R9          Summary of Significant Accounting Policies          HTML     84K 
18: R10         Related Party Transactions                          HTML     93K 
19: R11         Inventories                                         HTML     41K 
20: R12         Advances to Suppliers                               HTML     28K 
21: R13         Prepayments and Other Receivables                   HTML     41K 
22: R14         Property, Plant and Equipment                       HTML     51K 
23: R15         Short-Term Bank Loan                                HTML     45K 
24: R16         Income Taxes                                        HTML     78K 
25: R17         Consolidated Segment Data                           HTML    148K 
26: R18         Lease Right-Of-Use Asset and Lease Liabilities      HTML     85K 
27: R19         Risks and Uncertainties                             HTML    127K 
28: R20         Disposition of Subsidiaries                         HTML     42K 
29: R21         Accrued Expenses and Other Payables                 HTML     38K 
30: R22         Share Capital and Reserves                          HTML     30K 
31: R23         Subsequent Events                                   HTML     26K 
32: R24         Summary of Significant Accounting Policies          HTML    116K 
                (Policies)                                                       
33: R25         Related Party Transactions (Tables)                 HTML    110K 
34: R26         Inventories (Tables)                                HTML     38K 
35: R27         Prepayments and Other Receivables (Tables)          HTML     38K 
36: R28         Property, Plant and Equipment (Tables)              HTML     45K 
37: R29         Income Taxes (Tables)                               HTML     51K 
38: R30         Consolidated Segment Data (Tables)                  HTML    136K 
39: R31         Lease Right-Of-Use Asset and Lease Liabilities      HTML     80K 
                (Tables)                                                         
40: R32         Risks and Uncertainties (Tables)                    HTML     99K 
41: R33         Summary of Significant Accounting Policies          HTML     29K 
                (Tables)                                                         
42: R34         Disposition of Subsidiaries (Tables)                HTML     39K 
43: R35         Accrued Expenses and Other Payables (Tables)        HTML     36K 
44: R36         Basis of Presentation (Details Narrative)           HTML     44K 
45: R37         Schedule of Related Parties (Details)               HTML     40K 
46: R38         Schedule of Related Parties Transaction (Details)   HTML     52K 
47: R39         Schedule of Related Parties Transaction (Details)   HTML     33K 
                (Parenthetical)                                                  
48: R40         Schedule of Inventories (Details)                   HTML     31K 
49: R41         Schedule of Prepayments and Other Receivables       HTML     33K 
                (Details)                                                        
50: R42         Schedule of Property, Plant and Equipment           HTML     38K 
                (Details)                                                        
51: R43         Property, Plant and Equipment (Details Narrative)   HTML     24K 
52: R44         Short-Term Bank Loan (Details Narrative)            HTML     81K 
53: R45         Schedule of Reconciliation of Income Taxes          HTML     39K 
                (Details)                                                        
54: R46         Income Taxes (Details Narrative)                    HTML     57K 
55: R47         Schedule of Segment Reporting Information, by       HTML     82K 
                Segment (Details)                                                
56: R48         Schedule of Revenue and Long-Lived Assets, by       HTML     36K 
                Geographical Location (Details)                                  
57: R49         Consolidated Segment Data (Details Narrative)       HTML     24K 
58: R50         Schedule of Components of Lease Expense (Details)   HTML     30K 
59: R51         Schedule of Supplemental Information Related to     HTML     33K 
                Leases (Details)                                                 
60: R52         Schedule of Maturity of Operating Lease             HTML     35K 
                Liabilities (Details)                                            
61: R53         Lease Right-Of-Use Asset and Lease Liabilities      HTML     37K 
                (Details Narrative)                                              
62: R54         Schedule of Concentration of Risk by Customers      HTML     48K 
                (Details)                                                        
63: R55         Schedule of Property Management and Subleasing      HTML     29K 
                (Details)                                                        
64: R56         Schedule of Inventory Purchases From Suppliers      HTML     35K 
                (Details)                                                        
65: R57         Risks and Uncertainties (Details Narrative)         HTML     55K 
66: R58         Schedule of Plant and Equipment Useful Lives        HTML     35K 
                (Details)                                                        
67: R59         Summary of Significant Accounting Policies          HTML     51K 
                (Details Narrative)                                              
68: R60         Summary of Financial Position of Entities and Gain  HTML     34K 
                or Loss on Disposal (Details)                                    
69: R61         Disposition of Subsidiaries (Details Narrative)     HTML     24K 
70: R62         Schedule of Related Parties Transactions (Details)  HTML     60K 
71: R63         Related Party Transactions (Details Narrative)      HTML     25K 
72: R64         Inventories (Details Narrative)                     HTML     24K 
73: R65         Schedule of Plant and Equipment (Details)           HTML     38K 
74: R66         Schedule of Accrued Expenses and Other Payables     HTML     40K 
                (Details)                                                        
75: R67         Summary of Supplemental Information Related to      HTML     33K 
                Leases (Details)                                                 
76: R68         Summary of Maturity of Operating Lease Liabilities  HTML     37K 
                (Details)                                                        
77: R69         Share Capital and Reserves (Details Narrative)      HTML     41K 
79: XML         IDEA XML File -- Filing Summary                      XML    150K 
 8: XML         XBRL Instance -- forms-1a_htm                        XML   1.98M 
78: EXCEL       IDEA Workbook of Financial Reports                  XLSX    101K 
 4: EX-101.CAL  XBRL Calculations -- atxg-20210930_cal               XML    169K 
 5: EX-101.DEF  XBRL Definitions -- atxg-20210930_def                XML    446K 
 6: EX-101.LAB  XBRL Labels -- atxg-20210930_lab                     XML    822K 
 7: EX-101.PRE  XBRL Presentations -- atxg-20210930_pre              XML    714K 
 3: EX-101.SCH  XBRL Schema -- atxg-20210930                         XSD    161K 
80: JSON        XBRL Instance as JSON Data -- MetaLinks              325±   435K 
81: ZIP         XBRL Zipped Folder -- 0001493152-21-031200-xbrl      Zip    410K

‘EX-101.CAL’ — XBRL Calculations — atxg-20210930_cal

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<link:roleRef roleURI="http://addentaxgroup.com/role/RelatedPartyTransactions" xlink:href="atxg-20210930.xsd#RelatedPartyTransactions" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/Inventories" xlink:href="atxg-20210930.xsd#Inventories" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/AdvancesToSuppliers" xlink:href="atxg-20210930.xsd#AdvancesToSuppliers" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/PrepaymentsAndOtherReceivables" xlink:href="atxg-20210930.xsd#PrepaymentsAndOtherReceivables" xlink:type="simple"/>

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<link:roleRef roleURI="http://addentaxgroup.com/role/IncomeTaxes" xlink:href="atxg-20210930.xsd#IncomeTaxes" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/ConsolidatedSegmentData" xlink:href="atxg-20210930.xsd#ConsolidatedSegmentData" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/LeaseRight-of-useAssetAndLeaseLiabilities" xlink:href="atxg-20210930.xsd#LeaseRight-of-useAssetAndLeaseLiabilities" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/RisksAndUncertainties" xlink:href="atxg-20210930.xsd#RisksAndUncertainties" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/DispositionOfSubsidiaries" xlink:href="atxg-20210930.xsd#DispositionOfSubsidiaries" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/AccruedExpensesAndOtherPayables" xlink:href="atxg-20210930.xsd#AccruedExpensesAndOtherPayables" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/ShareCapitalAndReserves" xlink:href="atxg-20210930.xsd#ShareCapitalAndReserves" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/SubsequentEvents" xlink:href="atxg-20210930.xsd#SubsequentEvents" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:href="atxg-20210930.xsd#SummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/RelatedPartyTransactionsTables" xlink:href="atxg-20210930.xsd#RelatedPartyTransactionsTables" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/InventoriesTables" xlink:href="atxg-20210930.xsd#InventoriesTables" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/PrepaymentsAndOtherReceivablesTables" xlink:href="atxg-20210930.xsd#PrepaymentsAndOtherReceivablesTables" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/PropertyPlantAndEquipmentTables" xlink:href="atxg-20210930.xsd#PropertyPlantAndEquipmentTables" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/IncomeTaxesTables" xlink:href="atxg-20210930.xsd#IncomeTaxesTables" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/ConsolidatedSegmentDataTables" xlink:href="atxg-20210930.xsd#ConsolidatedSegmentDataTables" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/LeaseRight-of-useAssetAndLeaseLiabilitiesTables" xlink:href="atxg-20210930.xsd#LeaseRight-of-useAssetAndLeaseLiabilitiesTables" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/RisksAndUncertaintiesTables" xlink:href="atxg-20210930.xsd#RisksAndUncertaintiesTables" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:href="atxg-20210930.xsd#SummaryOfSignificantAccountingPoliciesTables" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/DispositionOfSubsidiariesTables" xlink:href="atxg-20210930.xsd#DispositionOfSubsidiariesTables" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/AccruedExpensesAndOtherPayablesTables" xlink:href="atxg-20210930.xsd#AccruedExpensesAndOtherPayablesTables" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/BasisOfPresentationDetailsNarrative" xlink:href="atxg-20210930.xsd#BasisOfPresentationDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/ScheduleOfRelatedPartiesDetails" xlink:href="atxg-20210930.xsd#ScheduleOfRelatedPartiesDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/ScheduleOfRelatedPartiesTransactionDetails" xlink:href="atxg-20210930.xsd#ScheduleOfRelatedPartiesTransactionDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/ScheduleOfRelatedPartiesTransactionDetailsParenthetical" xlink:href="atxg-20210930.xsd#ScheduleOfRelatedPartiesTransactionDetailsParenthetical" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/ScheduleOfInventoriesDetails" xlink:href="atxg-20210930.xsd#ScheduleOfInventoriesDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/ScheduleOfPrepaymentsAndOtherReceivablesDetails" xlink:href="atxg-20210930.xsd#ScheduleOfPrepaymentsAndOtherReceivablesDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/ScheduleOfPropertyPlantAndEquipmentDetails" xlink:href="atxg-20210930.xsd#ScheduleOfPropertyPlantAndEquipmentDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/PropertyPlantAndEquipmentDetailsNarrative" xlink:href="atxg-20210930.xsd#PropertyPlantAndEquipmentDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/Short-termBankLoanDetailsNarrative" xlink:href="atxg-20210930.xsd#Short-termBankLoanDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/ScheduleOfReconciliationOfIncomeTaxesDetails" xlink:href="atxg-20210930.xsd#ScheduleOfReconciliationOfIncomeTaxesDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/IncomeTaxesDetailsNarrative" xlink:href="atxg-20210930.xsd#IncomeTaxesDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/ScheduleOfSegmentReportingInformationBySegmentDetails" xlink:href="atxg-20210930.xsd#ScheduleOfSegmentReportingInformationBySegmentDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/ScheduleOfRevenueAndLong-livedAssetsByGeographicalLocationDetails" xlink:href="atxg-20210930.xsd#ScheduleOfRevenueAndLong-livedAssetsByGeographicalLocationDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/ConsolidatedSegmentDataDetailsNarrative" xlink:href="atxg-20210930.xsd#ConsolidatedSegmentDataDetailsNarrative" xlink:type="simple"/>

<link:roleRef roleURI="http://addentaxgroup.com/role/ScheduleOfComponentsOfLeaseExpenseDetails" xlink:href="atxg-20210930.xsd#ScheduleOfComponentsOfLeaseExpenseDetails" xlink:type="simple"/>

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<link:roleRef roleURI="http://addentaxgroup.com/role/LeaseRight-of-useAssetAndLeaseLiabilitiesDetailsNarrative" xlink:href="atxg-20210930.xsd#LeaseRight-of-useAssetAndLeaseLiabilitiesDetailsNarrative" xlink:type="simple"/>

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15 Previous Filings that this Filing References

  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
 5/13/21  Addentax Group Corp.              8-K:5,9     5/12/21    2:54K                                    M2 Compliance LLC/FA
 5/10/21  Addentax Group Corp.              8-K:5,9     5/10/21    2:55K                                    M2 Compliance LLC/FA
 4/15/21  Addentax Group Corp.              S-1/A       4/14/21    2:196K                                   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 0001493152-21-031200 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Addentax Group Corp. – ‘S-1/A’ on 12/13/21 – ‘EX-101.CAL’

On: Monday, 12/13/21, at 10:05am ET · Accession #: 1493152-21-31200 · File #: 333-230943

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

‘EX-101.CAL’ — XBRL Calculations — atxg-20210930_cal

This Exhibit is an XBRL XML File.

15 Previous Filings that this Filing References

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

Filing Table of Contents