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Muliang Viagoo Technology, Inc. – ‘S-1/A’ on 7/26/22 – ‘EX-101.DEF’

On:  Tuesday, 7/26/22, at 5:01pm ET   ·   Accession #:  1213900-22-41758   ·   File #:  333-232378

Previous ‘S-1’:  ‘S-1/A’ on 6/21/22   ·   Next:  ‘S-1/A’ on 8/19/22   ·   Latest:  ‘S-1/A’ on 2/6/23   ·   14 References:   

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

 7/26/22  Muliang Viagoo Technology, Inc.   S-1/A                 93:10M                                    EdgarAgents 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       Amendment No. 11 to Form S-1                        HTML   2.75M 
 2: EX-1.1      Underwriting Agreement or Conflict Minerals Report  HTML    311K 
 3: EX-5.2      Opinion of Ortoli Rosenstadt LLP, as to the         HTML     34K 
                Enforceability of the Underwriter's Warrant                      
 4: EX-23.1     Consent of Wwc, Pc                                  HTML     26K 
 5: EX-99.4     Opinion of Grandall Law Firm (Nanjing Office),      HTML     54K 
                Regarding Certain Prc Law Matters and the Validity               
                of the Vie Agreements                                            
11: R1          Document And Entity Information                     HTML     43K 
12: R2          Condensed Consolidated Balance Sheets               HTML    166K 
13: R3          Condensed Consolidated Balance Sheets               HTML     45K 
                (Parentheticals)                                                 
14: R4          Condensed Consolidated Statements of Income and     HTML    127K 
                Comprehensive Income (Unaudited)                                 
15: R5          Condensed Statements of Changes in Stockholders?    HTML     71K 
                Equity (Unaudited)                                               
16: R6          Condensed Consolidated Statements of Cash Flows     HTML    119K 
17: R7          Organization and Nature of Operations               HTML     79K 
18: R8          Summary of Significant Accounting Policies          HTML    211K 
19: R9          Accounts Receivable                                 HTML     38K 
20: R10         Inventories                                         HTML     38K 
21: R11         Prepayment                                          HTML     29K 
22: R12         Property, Plant and Equipment                       HTML     49K 
23: R13         Right of Use Assets                                 HTML     30K 
24: R14         Deferred Tax Assets, Net                            HTML     43K 
25: R15         Loans Payable                                       HTML     62K 
26: R16         Stockholders Equity                                 HTML     58K 
27: R17         Related Party Transactions                          HTML     43K 
28: R18         Concentrations                                      HTML     76K 
29: R19         Income Taxes                                        HTML     64K 
30: R20         Business Segments                                   HTML     39K 
31: R21         Subsequent Events                                   HTML     31K 
32: R22         Accounting Policies, by Policy (Policies)           HTML    269K 
33: R23         Summary of Significant Accounting Policies          HTML     76K 
                (Tables)                                                         
34: R24         Accounts Receivable (Tables)                        HTML     34K 
35: R25         Inventories (Tables)                                HTML     38K 
36: R26         Property, Plant and Equipment (Tables)              HTML     45K 
37: R27         Deferred Tax Assets, Net (Tables)                   HTML     41K 
38: R28         Loans Payable (Tables)                              HTML     47K 
39: R29         Related Party Transactions (Tables)                 HTML     35K 
40: R30         Concentrations (Tables)                             HTML     76K 
41: R31         Income Taxes (Tables)                               HTML     51K 
42: R32         Business Segments (Tables)                          HTML     36K 
43: R33         Organization and Nature of Operations (Details)     HTML    216K 
44: R34         Summary of Significant Accounting Policies          HTML     64K 
                (Details)                                                        
45: R35         Summary of Significant Accounting Policies          HTML     69K 
                (Details) - Schedule of details of the VIE                       
                agreements                                                       
46: R36         Summary of Significant Accounting Policies          HTML     48K 
                (Details) - Schedule of estimated useful lives                   
47: R37         Summary of Significant Accounting Policies          HTML     33K 
                (Details) - Schedule of intangible assets                        
                estimated useful lives                                           
48: R38         Summary of Significant Accounting Policies          HTML     34K 
                (Details) - Schedule of carrying values of                       
                financial instruments                                            
49: R39         Accounts Receivable (Details)                       HTML     30K 
50: R40         Accounts Receivable (Details) - Schedule of         HTML     35K 
                accounts receivable                                              
51: R41         Inventories (Details) - Schedule of inventories     HTML     35K 
52: R42         Prepayment (Details)                                HTML     29K 
53: R43         Property, Plant and Equipment (Details)             HTML     31K 
54: R44         Property, Plant and Equipment (Details) - Schedule  HTML     49K 
                of property, plant and equipment                                 
55: R45         Right of Use Assets (Details)                       HTML     38K 
56: R46         Deferred Tax Assets, Net (Details) - Schedule of    HTML     37K 
                deferred tax assets                                              
57: R47         Loans Payable (Details)                             HTML     65K 
58: R48         Loans Payable (Details) - Schedule of long-term     HTML     38K 
                loan and current portion of long-term loan                       
59: R49         Loans Payable (Details) - Schedule of long-term     HTML     33K 
                loan and current portion of long-term loan                       
                (Parentheticals)                                                 
60: R50         Loans Payable (Details) - Schedule of future loan   HTML     37K 
                obligations                                                      
61: R51         Stockholders Equity (Details)                       HTML    131K 
62: R52         Related Party Transactions (Details)                HTML     44K 
63: R53         Related Party Transactions (Details) - Schedule of  HTML     39K 
                balance due to related parties                                   
64: R54         Concentrations (Details)                            HTML     33K 
65: R55         Concentrations (Details) - Schedule of              HTML     34K 
                concentration of customers, suppliers & geographic               
                area                                                             
66: R56         Concentrations (Details) - Schedule of              HTML     38K 
                concentration of customers, suppliers & geographic               
                area                                                             
67: R57         Concentrations (Details) - Schedule of              HTML     37K 
                concentration of customers, suppliers & geographic               
                area                                                             
68: R58         Income Taxes (Details)                              HTML     52K 
69: R59         Income Taxes (Details) - Schedule of effective      HTML     34K 
                income tax rate                                                  
70: R60         Income Taxes (Details) - Schedule of provision for  HTML     35K 
                income taxes                                                     
71: R61         Business Segments (Details) - Schedule of revenues  HTML     46K 
                and cost of goods sold from operation                            
72: R62         Summary of Significant Accounting Policies          HTML     82K 
                (Details) - Schedule of details of the VIE                       
                agreements                                                       
73: R63         Summary of Significant Accounting Policies          HTML     48K 
                (Details) - Schedule of estimated useful lives                   
74: R64         Summary of Significant Accounting Policies          HTML     33K 
                (Details) - Schedule of intangible assets                        
                estimated useful lives                                           
75: R65         Summary of Significant Accounting Policies          HTML     33K 
                (Details) - Schedule of details of the VIE                       
                agreements                                                       
76: R66         Accounts Receivable (Details) - Schedule of         HTML     35K 
                accounts receivable                                              
77: R67         Inventories (Details) - Schedule of inventories     HTML     35K 
78: R68         Property, plant and equipment (Details) - Schedule  HTML     49K 
                of property, plant and equipment                                 
79: R69         Deferred Tax Assets, Net (Details) - Schedule of    HTML     37K 
                deferred tax assets                                              
80: R70         Loans Payable (Details) - Schedule of long-term     HTML     40K 
                loan and current portion of long-term loan                       
81: R71         Loans Payable (Details) - Schedule of long-term     HTML     39K 
                loan and current portion of long-term loan                       
                (Parentheticals)                                                 
82: R72         Loans Payable (Details) - Schedule of future loan   HTML     35K 
                obligations                                                      
83: R73         Related Party Transactions (Details) - Schedule of  HTML     39K 
                balance due to related parties                                   
84: R74         Concentrations (Details) - Schedule of              HTML     35K 
                concentration of customers, suppliers & geographic               
                area                                                             
85: R75         Concentrations (Details) - Schedule of              HTML     42K 
                concentration of customers, suppliers & geographic               
                area                                                             
86: R76         Concentrations (Details) - Schedule of              HTML     37K 
                concentration of customers, suppliers & geographic               
                area                                                             
87: R77         Income Taxes (Details) - Schedule of effective      HTML     45K 
                income tax rate                                                  
88: R78         Income Taxes (Details) - Schedule of provision for  HTML     35K 
                income taxes                                                     
91: XML         IDEA XML File -- Filing Summary                      XML    180K 
89: XML         XBRL Instance -- ea162964-s1a11_muliang_htm          XML   1.86M 
90: EXCEL       IDEA Workbook of Financial Reports                  XLSX    198K 
 7: EX-101.CAL  XBRL Calculations -- mulg-20220331_cal               XML    116K 
 8: EX-101.DEF  XBRL Definitions -- mulg-20220331_def                XML    844K 
 9: EX-101.LAB  XBRL Labels -- mulg-20220331_lab                     XML   1.39M 
10: EX-101.PRE  XBRL Presentations -- mulg-20220331_pre              XML    822K 
 6: EX-101.SCH  XBRL Schema -- mulg-20220331                         XSD    256K 
92: JSON        XBRL Instance as JSON Data -- MetaLinks              367±   515K 
93: ZIP         XBRL Zipped Folder -- 0001213900-22-041758-xbrl      Zip    904K 


‘EX-101.DEF’   —   XBRL Definitions — mulg-20220331_def


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
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<loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionAxis"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="mulg_RelatedPartyTransactionsDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="0" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionDomain"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionDomain"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain_0" order="1" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="mulg_MrLirongWangMember" xlink:href="mulg-20220331.xsd#mulg_MrLirongWangMember"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="mulg_MrLirongWangMember" order="0" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="mulg_MrGuohuaLinMember" xlink:href="mulg-20220331.xsd#mulg_MrGuohuaLinMember"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="mulg_MrGuohuaLinMember" order="1" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="mulg_MsXueyingShengMember" xlink:href="mulg-20220331.xsd#mulg_MsXueyingShengMember"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="mulg_MsXueyingShengMember" order="2" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="us-gaap_DueFromRelatedParties" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueFromRelatedParties"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="mulg_RelatedPartyTransactionsDetailsLineItems" xlink:to="us-gaap_DueFromRelatedParties" order="1" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="us-gaap_ShortTermBorrowings" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermBorrowings"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="mulg_RelatedPartyTransactionsDetailsLineItems" xlink:to="us-gaap_ShortTermBorrowings" order="2" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="mulg_RepaymentOfDebt" xlink:href="mulg-20220331.xsd#mulg_RepaymentOfDebt"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="mulg_RelatedPartyTransactionsDetailsLineItems" xlink:to="mulg_RepaymentOfDebt" order="3" xbrldt:closed="true"/>
</definitionLink>
<definitionLink xlink:type="extended" xlink:role="http://mahc.com/role/ConcentrationsDetails">
<loc xlink:type="locator" xlink:label="mulg_ConcentrationsDetailsLineItems" xlink:href="mulg-20220331.xsd#mulg_ConcentrationsDetailsLineItems"/>
<loc xlink:type="locator" xlink:label="mulg_ConcentrationsDetailsTable" xlink:href="mulg-20220331.xsd#mulg_ConcentrationsDetailsTable"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="mulg_ConcentrationsDetailsLineItems" xlink:to="mulg_ConcentrationsDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskByBenchmarkAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="mulg_ConcentrationsDetailsTable" xlink:to="us-gaap_ConcentrationRiskByBenchmarkAxis" order="0" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskBenchmarkDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_ConcentrationRiskByBenchmarkAxis" xlink:to="us-gaap_ConcentrationRiskBenchmarkDomain" order="0" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskBenchmarkDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_ConcentrationRiskByBenchmarkAxis" xlink:to="us-gaap_ConcentrationRiskBenchmarkDomain_0" order="1" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="us-gaap_CustomerConcentrationRiskMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ConcentrationRiskBenchmarkDomain" xlink:to="us-gaap_CustomerConcentrationRiskMember" order="0" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="us-gaap_SupplierConcentrationRiskMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ConcentrationRiskBenchmarkDomain" xlink:to="us-gaap_SupplierConcentrationRiskMember" order="1" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="mulg_ConcentrationsRiskPercentages" xlink:href="mulg-20220331.xsd#mulg_ConcentrationsRiskPercentages"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="mulg_ConcentrationsDetailsLineItems" xlink:to="mulg_ConcentrationsRiskPercentages" order="1" xbrldt:closed="true"/>
</definitionLink>
<definitionLink xlink:type="extended" xlink:role="http://mahc.com/role/IncomeTaxesDetails">
<loc xlink:type="locator" xlink:label="mulg_IncomeTaxesDetailsLineItems" xlink:href="mulg-20220331.xsd#mulg_IncomeTaxesDetailsLineItems"/>
<loc xlink:type="locator" xlink:label="mulg_IncomeTaxesDetailsTable" xlink:href="mulg-20220331.xsd#mulg_IncomeTaxesDetailsTable"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="mulg_IncomeTaxesDetailsLineItems" xlink:to="mulg_IncomeTaxesDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="srt_StatementGeographicalAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_StatementGeographicalAxis"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="mulg_IncomeTaxesDetailsTable" xlink:to="srt_StatementGeographicalAxis" order="0" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="srt_SegmentGeographicalDomain" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_SegmentGeographicalDomain"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_StatementGeographicalAxis" xlink:to="srt_SegmentGeographicalDomain" order="0" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="srt_SegmentGeographicalDomain_0" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_SegmentGeographicalDomain"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_StatementGeographicalAxis" xlink:to="srt_SegmentGeographicalDomain_0" order="1" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeAxis"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="mulg_IncomeTaxesDetailsTable" xlink:to="srt_RangeAxis" order="1" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="srt_RangeMember" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeMember"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember" order="0" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="srt_RangeMember_0" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeMember"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember_0" order="1" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="country_US" xlink:href="https://xbrl.sec.gov/country/2022/country-2022.xsd#country_US"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_SegmentGeographicalDomain" xlink:to="country_US" order="0" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="country_HK" xlink:href="https://xbrl.sec.gov/country/2022/country-2022.xsd#country_HK"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_SegmentGeographicalDomain" xlink:to="country_HK" order="1" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="country_SG" xlink:href="https://xbrl.sec.gov/country/2022/country-2022.xsd#country_SG"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_SegmentGeographicalDomain" xlink:to="country_SG" order="2" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="mulg_ChinaPrcMember" xlink:href="mulg-20220331.xsd#mulg_ChinaPrcMember"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_SegmentGeographicalDomain" xlink:to="mulg_ChinaPrcMember" order="3" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MaximumMember"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MaximumMember" order="0" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MinimumMember"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MinimumMember" order="1" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="us-gaap_OperatingLossCarryforwards" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLossCarryforwards"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="mulg_IncomeTaxesDetailsLineItems" xlink:to="us-gaap_OperatingLossCarryforwards" order="1" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxExaminationDescription" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxExaminationDescription"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="mulg_IncomeTaxesDetailsLineItems" xlink:to="us-gaap_IncomeTaxExaminationDescription" order="2" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="mulg_EffectiveProfitTaxRateContinuingOperations" xlink:href="mulg-20220331.xsd#mulg_EffectiveProfitTaxRateContinuingOperations"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="mulg_IncomeTaxesDetailsLineItems" xlink:to="mulg_EffectiveProfitTaxRateContinuingOperations" order="3" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="us-gaap_EffectiveIncomeTaxRateContinuingOperations" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EffectiveIncomeTaxRateContinuingOperations"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="mulg_IncomeTaxesDetailsLineItems" xlink:to="us-gaap_EffectiveIncomeTaxRateContinuingOperations" order="4" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="us-gaap_OperatingLossCarryforwardsExpirationDate" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLossCarryforwardsExpirationDate"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="mulg_IncomeTaxesDetailsLineItems" xlink:to="us-gaap_OperatingLossCarryforwardsExpirationDate" order="5" xbrldt:closed="true"/>
</definitionLink>
<definitionLink xlink:type="extended" xlink:role="http://mahc.com/role/DocumentAndEntityInformation">
<loc xlink:type="locator" xlink:label="dei_DocumentInformationLineItems" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentInformationLineItems"/>
<loc xlink:type="locator" xlink:label="dei_DocumentInformationTable" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentInformationTable"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentInformationTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="dei_EntityRegistrantName" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityRegistrantName"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityRegistrantName" order="1" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="dei_DocumentType" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentType"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentType" order="2" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="dei_AmendmentFlag" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AmendmentFlag"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AmendmentFlag" order="3" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="dei_AmendmentDescription" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AmendmentDescription"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AmendmentDescription" order="4" xbrldt:closed="true"/>
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<loc xlink:type="locator" xlink:label="dei_EntityFilerCategory" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityFilerCategory"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityFilerCategory" order="6" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="dei_EntitySmallBusiness" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntitySmallBusiness"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntitySmallBusiness" order="7" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="dei_EntityEmergingGrowthCompany" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityEmergingGrowthCompany"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityEmergingGrowthCompany" order="8" xbrldt:closed="true"/>
<loc xlink:type="locator" xlink:label="dei_EntityIncorporationStateCountryCode" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityIncorporationStateCountryCode"/>
<definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityIncorporationStateCountryCode" order="9" xbrldt:closed="true"/>
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</linkbase>


2 Subsequent Filings that Reference this Filing

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 2/06/23  Muliang Viagoo Technology, Inc.   S-1/A       2/03/23   92:11M                                    EdgarAgents LLC/FA
 8/19/22  Muliang Viagoo Technology, Inc.   S-1/A                 92:11M                                    EdgarAgents LLC/FA


12 Previous Filings that this Filing References

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