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Aura Systems Inc. – ‘10-Q’ for 5/31/22 – ‘EX-101.PRE’

On:  Monday, 7/18/22, at 7:29am ET   ·   For:  5/31/22   ·   Accession #:  1213900-22-39777   ·   File #:  0-17249

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

 7/18/22  Aura Systems Inc.                 10-Q        5/31/22   88:4.9M                                   EdgarAgents LLC/FA

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    594K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     29K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     29K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     26K 
10: R1          Document And Entity Information                     HTML     73K 
11: R2          Condensed Balance Sheets (Unaudited)                HTML    122K 
12: R3          Condensed Balance Sheets (Unaudited)                HTML     38K 
                (Parentheticals)                                                 
13: R4          Condensed Statements of Operations (Unaudited)      HTML     90K 
14: R5          Condensed Statements of Operations (Unaudited)      HTML     27K 
                (Parentheticals)                                                 
15: R6          Condensed Statements of Shareholders? Deficit       HTML     55K 
                (Unaudited)                                                      
16: R7          Condensed Statements of Cash Flows (Unaudited)      HTML    101K 
17: R8          Nature of Operations and Summary of Significant     HTML     61K 
                Accounting Policies                                              
18: R9          Restatement of Previously Issued Unaudited          HTML     79K 
                Condensed Financial Statements for the Three                     
                Months Ended May 31, 2021                                        
19: R10         Inventories                                         HTML     30K 
20: R11         Prepaid and Other Current Assets                    HTML     30K 
21: R12         Property and Equipment, Net                         HTML     32K 
22: R13         Convertible Notes Payable                           HTML     30K 
23: R14         Convertible Note Payable-Related Party              HTML     30K 
24: R15         Notes Payable                                       HTML     38K 
25: R16         Notes Payable-Related Parties                       HTML     39K 
26: R17         Accrued Expenses                                    HTML     31K 
27: R18         Leases                                              HTML     38K 
28: R19         Derivative Warrant Liability                        HTML     35K 
29: R20         Stockholders' Deficit                               HTML     51K 
30: R21         Related Party Transactions                          HTML     29K 
31: R22         Contingencies                                       HTML     33K 
32: R23         Subsequent Events                                   HTML     29K 
33: R24         Accounting Policies, by Policy (Policies)           HTML     86K 
34: R25         Nature of Operations and Summary of Significant     HTML     42K 
                Accounting Policies (Tables)                                     
35: R26         Restatement of Previously Issued Unaudited          HTML     76K 
                Condensed Financial Statements for the Three                     
                Months Ended May 31, 2021 (Tables)                               
36: R27         Inventories (Tables)                                HTML     30K 
37: R28         Prepaid and Other Current Assets (Tables)           HTML     29K 
38: R29         Property and Equipment, Net (Tables)                HTML     31K 
39: R30         Convertible Notes Payable (Tables)                  HTML     29K 
40: R31         Convertible Note Payable-Related Party (Tables)     HTML     29K 
41: R32         Notes Payable (Tables)                              HTML     31K 
42: R33         Notes Payable-Related Parties (Tables)              HTML     33K 
43: R34         Accrued Expenses (Tables)                           HTML     30K 
44: R35         Leases (Tables)                                     HTML     39K 
45: R36         Derivative Warrant Liability (Tables)               HTML     34K 
46: R37         Stockholders' Deficit (Tables)                      HTML     53K 
47: R38         Nature of Operations and Summary of Significant     HTML     40K 
                Accounting Policies (Details)                                    
48: R39         Nature of Operations and Summary of Significant     HTML     38K 
                Accounting Policies (Details) - Schedule of assets               
                and liabilities at fair value                                    
49: R40         Nature of Operations and Summary of Significant     HTML     35K 
                Accounting Policies (Details) - Schedule of                      
                anti-dilutive securities excluded from computation               
                of diluted net loss per share                                    
50: R41         Restatement of Previously Issued Unaudited          HTML     62K 
                Condensed Financial Statements for the Three                     
                Months Ended May 31, 2021 (Details)                              
51: R42         Restatement of Previously Issued Unaudited          HTML     75K 
                Condensed Financial Statements for the Three                     
                Months Ended May 31, 2021 (Details) - Schedule of                
                the company?s previously issued balance                          
52: R43         Restatement of Previously Issued Unaudited          HTML     63K 
                Condensed Financial Statements for the Three                     
                Months Ended May 31, 2021 (Details) - Schedule of                
                the company?s previously issued statement of                     
                operations                                                       
53: R44         Restatement of Previously Issued Unaudited          HTML     96K 
                Condensed Financial Statements for the Three                     
                Months Ended May 31, 2021 (Details) - Schedule of                
                the company?s previously issued statement of                     
                shareholder deficit                                              
54: R45         Restatement of Previously Issued Unaudited          HTML     65K 
                Condensed Financial Statements for the Three                     
                Months Ended May 31, 2021 (Details) - Schedule of                
                the company?s previously issued statement of cash                
                flows                                                            
55: R46         Inventories (Details) - Schedule of inventories     HTML     34K 
56: R47         Prepaid and Other Current Assets (Details) -        HTML     37K 
                Schedule of prepaid and other current assets                     
57: R48         Property and Equipment, Net (Details)               HTML     27K 
58: R49         Property and Equipment, Net (Details) - Schedule    HTML     44K 
                of property and equipment                                        
59: R50         Convertible Notes Payable (Details)                 HTML     40K 
60: R51         Convertible Notes Payable (Details) - Schedule of   HTML     31K 
                convertible notes payable                                        
61: R52         Convertible Note Payable-Related Party (Details)    HTML     35K 
62: R53         Convertible Note Payable-Related Party (Details) -  HTML     32K 
                Schedule of convertible note payable - related                   
                party                                                            
63: R54         Notes Payable (Details)                             HTML     32K 
64: R55         Notes Payable (Details) - Schedule of notes         HTML     46K 
                payable consisted                                                
65: R56         Notes Payable-Related Parties (Details)             HTML     65K 
66: R57         Notes Payable-Related Parties (Details) - Schedule  HTML     49K 
                of notes payable-related parties                                 
67: R58         Accrued Expenses (Details)                          HTML     29K 
68: R59         Accrued Expenses (Details) - Schedule of accrued    HTML     37K 
                expenses                                                         
69: R60         Leases (Details)                                    HTML     32K 
70: R61         Leases (Details) - schedule of lease expense and    HTML     35K 
                supplemental cash flow information related to                    
                leases                                                           
71: R62         Leases (Details) - schedule of supplemental         HTML     32K 
                balance sheet information related to leases                      
72: R63         Leases (Details) - Schedule of maturities of the    HTML     42K 
                Company?s lease liability                                        
73: R64         Derivative Warrant Liability (Details) - Schedule   HTML     42K 
                of derivative warrant liabilities                                
74: R65         Derivative Warrant Liability (Details) - Schedule   HTML     37K 
                of derivative outstanding warrant liabilities                    
75: R66         Stockholders' Deficit (Details)                     HTML     48K 
76: R67         Stockholders' Deficit (Details) - Schedule of       HTML     55K 
                stock options outstanding                                        
77: R68         Stockholders' Deficit (Details) - Schedule of       HTML     43K 
                exercise prices and information related to options               
78: R69         Stockholders' Deficit (Details) - Schedule of       HTML     45K 
                warrants                                                         
79: R70         Stockholders' Deficit (Details) - Schedule of       HTML     45K 
                exercise prices and information related to options               
80: R71         Stockholders' Deficit (Details) - Schedule of       HTML     38K 
                warrants issued                                                  
81: R72         Related Party Transactions (Details)                HTML     33K 
82: R73         Contingencies (Details)                             HTML     54K 
83: R74         Subsequent Events (Details)                         HTML     40K 
86: XML         IDEA XML File -- Filing Summary                      XML    170K 
84: XML         XBRL Instance -- f10q0522_aurasys_htm                XML    918K 
85: EXCEL       IDEA Workbook of Financial Reports                  XLSX    133K 
 6: EX-101.CAL  XBRL Calculations -- ausi-20220531_cal               XML    119K 
 7: EX-101.DEF  XBRL Definitions -- ausi-20220531_def                XML    732K 
 8: EX-101.LAB  XBRL Labels -- ausi-20220531_lab                     XML   1.37M 
 9: EX-101.PRE  XBRL Presentations -- ausi-20220531_pre              XML    731K 
 5: EX-101.SCH  XBRL Schema -- ausi-20220531                         XSD    223K 
87: JSON        XBRL Instance as JSON Data -- MetaLinks              357±   520K 
88: ZIP         XBRL Zipped Folder -- 0001213900-22-039777-xbrl      Zip    206K

‘EX-101.PRE’   —   XBRL Presentations — ausi-20220531_pre

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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