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EvoAir Holdings Inc. – ‘S-1/A’ on 2/22/24 – ‘EX-101.DEF’

On: Thursday, 2/22/24, at 4:09pm ET · Accession #: 1493152-24-7550 · File #: 333-275773

Previous ‘S-1’: ‘S-1/A’ on 2/5/24 · Latest ‘S-1’: This Filing · 17 References:

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

 2/22/24  EvoAir Holdings Inc.              S-1/A                 70:8.8M                                   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   2.97M 
                (General Form)                                                   
 2: EX-23.1     Consent of Expert or Counsel                        HTML     21K 
 8: R1          Cover                                               HTML     57K 
 9: R2          Consolidated Balance Sheets                         HTML    148K 
10: R3          Consolidated Balance Sheets (Parenthetical)         HTML     31K 
11: R4          Consolidated Statements of Operations and           HTML    135K 
                Comprehensive Loss                                               
12: R5          Consolidated Statement of Changes in Shareholders'  HTML     91K 
                Equity                                                           
13: R6          Consolidated Statement of Cash Flows                HTML    104K 
14: R7          Organization and Business Operations                HTML    180K 
15: R8          Change of Control                                   HTML     31K 
16: R9          Going Concern                                       HTML     35K 
17: R10         Summary of Significant Accounting Policies          HTML    130K 
18: R11         Inventories                                         HTML     35K 
19: R12         Deposit, Prepayments and Other Receivables          HTML     34K 
20: R13         Property, Plant and Equipment, Net                  HTML     45K 
21: R14         Intangible Assets                                   HTML     40K 
22: R15         Accounts Payable, Accruals, and Other Payables      HTML     35K 
23: R16         Related Party Transactions                          HTML     36K 
24: R17         Stockholders? Equity                                HTML     61K 
25: R18         Income Taxes                                        HTML     76K 
26: R19         Rou Asset and Leases                                HTML     66K 
27: R20         Concentrations                                      HTML     63K 
28: R21         Commitments and Contingencies                       HTML     33K 
29: R22         Subsequent Events                                   HTML     40K 
30: R23         Summary of Significant Accounting Policies          HTML    173K 
                (Policies)                                                       
31: R24         Organization and Business Operations (Tables)       HTML     43K 
32: R25         Summary of Significant Accounting Policies          HTML     31K 
                (Tables)                                                         
33: R26         Inventories (Tables)                                HTML     34K 
34: R27         Deposit, Prepayments and Other Receivables          HTML     32K 
                (Tables)                                                         
35: R28         Property, Plant and Equipment, Net (Tables)         HTML     40K 
36: R29         Intangible Assets (Tables)                          HTML     36K 
37: R30         Accounts Payable, Accruals, and Other Payables      HTML     33K 
                (Tables)                                                         
38: R31         Income Taxes (Tables)                               HTML     51K 
39: R32         Rou Asset and Leases (Tables)                       HTML     59K 
40: R33         Concentrations (Tables)                             HTML     70K 
41: R34         Summary of Consolidated Subsidiaries (Details)      HTML     39K 
42: R35         Organization and Business Operations (Details       HTML    217K 
                Narrative)                                                       
43: R36         Change of Control (Details Narrative)               HTML     33K 
44: R37         Going Concern (Details Narrative)                   HTML     52K 
45: R38         Summary of Estimated Useful Lives of Assets         HTML     32K 
                (Details)                                                        
46: R39         Summary of Significant Accounting Policies          HTML     53K 
                (Details Narrative)                                              
47: R40         Summary of Inventories (Details)                    HTML     29K 
48: R41         Schedule of Deposit Prepayments and Other           HTML     26K 
                Receivables (Details)                                            
49: R42         Schedule of Property, Plant and Equipment           HTML     40K 
                (Details)                                                        
50: R43         Property, Plant and Equipment, Net (Details         HTML     22K 
                Narrative)                                                       
51: R44         Summary of Intangible Assets (Details)              HTML     32K 
52: R45         Intangible Assets (Details Narrative)               HTML     23K 
53: R46         Schedule of Accounts Payables Accruals and Other    HTML     29K 
                Payable (Details)                                                
54: R47         Related Party Transactions (Details Narrative)      HTML     43K 
55: R48         Stockholders? Equity (Details Narrative)            HTML    108K 
56: R49         Schedule of Reconciliation Between the Statutory    HTML     27K 
                Tax Rate and the Actual Provision (Details)                      
57: R50         Schedule of Components on Net Deferred Tax Asset    HTML     26K 
                (Details)                                                        
58: R51         Income Taxes (Details Narrative)                    HTML     35K 
59: R52         Summary of Rou Asset and Operating Lease            HTML     29K 
                Liabilities (Details)                                            
60: R53         Schedule of Maturities of Lease Liabilities         HTML     36K 
                (Details)                                                        
61: R54         Rou Asset and Leases (Details Narrative)            HTML     29K 
62: R55         Schedule of Customers and Vendors (Details)         HTML     57K 
63: R56         Schedule of Inventories (Details)                   HTML     29K 
64: R57         Schedule of Components of Net Deferred Tax Assets   HTML     26K 
                (Details)                                                        
65: R58         Subsequent Events (Details Narrative)               HTML     66K 
67: XML         IDEA XML File -- Filing Summary                      XML    129K 
70: XML         XBRL Instance -- forms-1a_htm                        XML   1.85M 
66: EXCEL       IDEA Workbook of Financial Report Info              XLSX    142K 
 4: EX-101.CAL  XBRL Calculations -- evoh-20231130_cal               XML    184K 
 5: EX-101.DEF  XBRL Definitions -- evoh-20231130_def                XML    485K 
 6: EX-101.LAB  XBRL Labels -- evoh-20231130_lab                     XML    861K 
 7: EX-101.PRE  XBRL Presentations -- evoh-20231130_pre              XML    689K 
 3: EX-101.SCH  XBRL Schema -- evoh-20231130                         XSD    141K 
68: JSON        XBRL Instance as JSON Data -- MetaLinks              362±   512K 
69: ZIP         XBRL Zipped Folder -- 0001493152-24-007550-xbrl      Zip    706K

‘EX-101.DEF’ — XBRL Definitions — evoh-20231130_def

This Exhibit is an XBRL File.

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17 Previous Filings that this Filing References

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

12/21/23  EvoAir Holdings Inc.              S-1/A                 71:7.4M                                   M2 Compliance LLC/FA
12/13/23  EvoAir Holdings Inc.              8-K:1,9    12/13/23   11:5.8M                                   M2 Compliance LLC/FA
11/28/23  EvoAir Holdings Inc.              S-1                   80:8.7M                                   M2 Compliance LLC/FA
11/22/23  EvoAir Holdings Inc.              8-K:1,3,5,911/22/23   11:539K                                   M2 Compliance LLC/FA
 9/08/23  EvoAir Holdings Inc.              8-K:1,9     9/08/23   11:429K                                   M2 Compliance LLC/FA
 8/02/23  Johnson Controls Int’l plc        10-Q        6/30/23  103:10M
 8/02/23  Trane Technologies plc            10-Q        6/30/23   85:8.7M
 7/27/23  Carrier Global Corp.              10-Q        6/30/23   92:10M
 7/27/23  Lennox International Inc.         10-Q        6/30/23   79:6.3M                                   Workiva Inc Wde… FA01/FA
 7/13/23  EvoAir Holdings Inc.              8-K:1,9     7/13/23   11:532K                                   M2 Compliance LLC/FA
 2/23/23  EvoAir Holdings Inc.              8-K:1,9     2/20/23   11:529K                                   M2 Compliance LLC/FA
10/25/22  EvoAir Holdings Inc.              8-K:1,9    10/25/22   13:870K                                   M2 Compliance LLC/FA
10/25/22  EvoAir Holdings Inc.              8-K:1,9    10/19/22   11:219K                                   M2 Compliance LLC/FA
 6/07/22  EvoAir Holdings Inc.              8-K:1,9     6/03/22   11:541K                                   M2 Compliance LLC/FA
 4/19/22  EvoAir Holdings Inc.              8-K:1,9     2/15/22   11:538K                                   M2 Compliance LLC/FA
12/21/21  EvoAir Holdings Inc.              8-K:1,2,3,512/21/21   13:58M                                    M2 Compliance LLC/FA
11/05/18  EvoAir Holdings Inc.              S-1                    4:1.7M

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Filing Submission 0001493152-24-007550 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

EvoAir Holdings Inc. – ‘S-1/A’ on 2/22/24 – ‘EX-101.DEF’

On: Thursday, 2/22/24, at 4:09pm ET · Accession #: 1493152-24-7550 · File #: 333-275773

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

‘EX-101.DEF’ — XBRL Definitions — evoh-20231130_def

This Exhibit is an XBRL File.

17 Previous Filings that this Filing References

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

Filing Table of Contents