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Addentax Group Corp. – ‘S-1/A’ on 12/13/21 – ‘EX-23.1’

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:   

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  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-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.15 to Registration Statement on Form S-1 (No. 333-230943) of our report dated June 29, 2021, relating to the consolidated financial statements of Addentax Group Corp. as of and for the years ended March 31, 2021 and 2020, to all references to our firm included in this Registration Statement filed with the U.S. Securities and Exchange Commission on December 13, 2021.

 

/s/ B F Borgers CPA PC

Lakewood, Colorado

 

December 13, 2021

 

 C: 
 


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘S-1/A’ Filing    Date    Other Filings
Filed on:12/13/21
6/29/2110-K
3/31/2110-K
3/31/2010-K
 List all Filings 


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.)

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