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Phoenix Plus Corp. – ‘10-K’ for 7/31/22 – ‘EX-101.DEF’

On: Friday, 10/28/22, at 12:51pm ET · For: 7/31/22 · Accession #: 1493152-22-29798 · File #: 333-233778

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

10/28/22  Phoenix Plus Corp.                10-K        7/31/22   79:4.4M                                   M2 Compliance LLC/FA

Annual Report — Form 10-K

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML    859K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     27K 
 3: EX-32.1     Certification -- §906 - SOA'02                      HTML     23K 
 9: R1          Cover                                               HTML     91K 
10: R2          Consolidated Balance Sheets                         HTML    125K 
11: R3          Consolidated Balance Sheets (Parenthetical)         HTML     39K 
12: R4          Consolidated Statements of Operations and           HTML     94K 
                Comprehensive Loss                                               
13: R5          Consolidated Statements of Changes in               HTML     47K 
                Stockholders' Equity                                             
14: R6          Consolidated Statements of Changes in               HTML     23K 
                Stockholders' Equity (Parenthetical)                             
15: R7          Consolidated Statement of Cash Flows                HTML     90K 
16: R8          Description of Business and Organization            HTML     44K 
17: R9          Summary of Significant Accounting Policies          HTML     76K 
18: R10         Common Stock                                        HTML     44K 
19: R11         Property, Plant and Equipment                       HTML     32K 
20: R12         Equity Method Investment                            HTML     31K 
21: R13         Trade Receivables                                   HTML     27K 
22: R14         Other Receivables, Prepayment and Deposits          HTML     30K 
23: R15         Deferred Cost                                       HTML     23K 
24: R16         Trade Payable                                       HTML     27K 
25: R17         Other Payables and Accrued Liabilities              HTML     28K 
26: R18         Revenue                                             HTML     34K 
27: R19         Income Taxes                                        HTML     60K 
28: R20         Lease Right-Of-Use Asset and Lease Liabilities      HTML     72K 
29: R21         Concentration of Risk                               HTML     53K 
30: R22         Segment Information                                 HTML     43K 
31: R23         Going Concern                                       HTML     26K 
32: R24         Subsequent Events                                   HTML     27K 
33: R25         Summary of Significant Accounting Policies          HTML    114K 
                (Policies)                                                       
34: R26         Description of Business and Organization (Tables)   HTML     38K 
35: R27         Summary of Significant Accounting Policies          HTML     36K 
                (Tables)                                                         
36: R28         Property, Plant and Equipment (Tables)              HTML     29K 
37: R29         Equity Method Investment (Tables)                   HTML     28K 
38: R30         Trade Receivables (Tables)                          HTML     27K 
39: R31         Other Receivables, Prepayment and Deposits          HTML     27K 
                (Tables)                                                         
40: R32         Trade Payable (Tables)                              HTML     26K 
41: R33         Other Payables and Accrued Liabilities (Tables)     HTML     27K 
42: R34         Revenue (Tables)                                    HTML     28K 
43: R35         Income Taxes (Tables)                               HTML     51K 
44: R36         Lease Right-Of-Use Asset and Lease Liabilities      HTML     71K 
                (Tables)                                                         
45: R37         Concentration of Risk (Tables)                      HTML     51K 
46: R38         Segment Information (Tables)                        HTML     38K 
47: R39         Schedule of Details of Company's Subsidiary         HTML     38K 
                (Details)                                                        
48: R40         Description of Business and Organization (Details   HTML     25K 
                Narrative)                                                       
49: R41         Schedule of Property, Plant and Equipment           HTML     29K 
                Estimated Useful Life (Details)                                  
50: R42         Schedule of Foreign Currency Translation (Details)  HTML     32K 
51: R43         Summary of Significant Accounting Policies          HTML     44K 
                (Details Narrative)                                              
52: R44         Common Stock (Details Narrative)                    HTML     52K 
53: R45         Schedule of Property, Plant and Equipment           HTML     36K 
                (Details)                                                        
54: R46         Property, Plant and Equipment (Details Narrative)   HTML     23K 
55: R47         Schedule of Equity Method Investment (Details)      HTML     29K 
56: R48         Equity Method Investment (Details Narrative)        HTML     29K 
57: R49         Schedule of Trade Receivables (Details)             HTML     25K 
58: R50         Scehedule of Other Receivables Prepayment and       HTML     31K 
                Deposits (Details)                                               
59: R51         Schedule of Trade Payable (Details)                 HTML     26K 
60: R52         Schedule of Other Payables and Accrued Liabilities  HTML     27K 
                (Details)                                                        
61: R53         Schedule of Revenue (Details)                       HTML     31K 
62: R54         Schedule of Local and Foreign Components of Income  HTML     35K 
                (Loss) Before Income Tax (Details)                               
63: R55         Schedule of Provision for Income Tax (Details)      HTML     36K 
64: R56         Income Taxes (Details Narrative)                    HTML     38K 
65: R57         Schedule of Initial Recognition of Operating Lease  HTML     26K 
                Right and Lease Liability (Details)                              
66: R58         Schedule of Operating Lease Right of Use Asset      HTML     35K 
                (Details)                                                        
67: R59         Schedule of Operating Lease Liability (Details)     HTML     39K 
68: R60         Schedule of Maturities of Operating Lease           HTML     25K 
                Obligation (Details)                                             
69: R61         Schedule of Other Information (Details)             HTML     35K 
70: R62         Lease Right-Of-Use Asset and Lease Liabilities      HTML     30K 
                (Details Narrative)                                              
71: R63         Schedule of Concentration of Risk (Details)         HTML     54K 
72: R64         Schedule of No Inter-Segment Sales (Details)        HTML     62K 
73: R65         Going Concern (Details Narrative)                   HTML     39K 
74: R66         Subsequent Events (Details Narrative)               HTML     23K 
77: XML         IDEA XML File -- Filing Summary                      XML    144K 
75: XML         XBRL Instance -- form10-k_htm                        XML    884K 
76: EXCEL       IDEA Workbook of Financial Reports                  XLSX    111K 
 5: EX-101.CAL  XBRL Calculations -- pxpc-20220731_cal               XML    158K 
 6: EX-101.DEF  XBRL Definitions -- pxpc-20220731_def                XML    264K 
 7: EX-101.LAB  XBRL Labels -- pxpc-20220731_lab                     XML    734K 
 8: EX-101.PRE  XBRL Presentations -- pxpc-20220731_pre              XML    556K 
 4: EX-101.SCH  XBRL Schema -- pxpc-20220731                         XSD    145K 
78: JSON        XBRL Instance as JSON Data -- MetaLinks              285±   403K 
79: ZIP         XBRL Zipped Folder -- 0001493152-22-029798-xbrl      Zip    247K

‘EX-101.DEF’ — XBRL Definitions — pxpc-20220731_def

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1 Previous Filing that this Filing References

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

12/20/19  Phoenix Plus Corp.                S-1/A¶                 9:1.8M                                   DeNunzio Jeffrey

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Filing Submission 0001493152-22-029798 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Phoenix Plus Corp. – ‘10-K’ for 7/31/22 – ‘EX-101.DEF’

On: Friday, 10/28/22, at 12:51pm ET · For: 7/31/22 · Accession #: 1493152-22-29798 · File #: 333-233778

Previous ‘10-K’: ‘10-K’ on 11/12/21 for 7/31/21 · Next & Latest: ‘10-K’ on 10/30/23 for 7/31/23 · 1 Reference: To: Phoenix Plus Corp. – ‘S-1/A’ on 12/20/19

Annual Report — Form 10-KFiling Table of Contents

‘EX-101.DEF’ — XBRL Definitions — pxpc-20220731_def

This Exhibit is an XBRL XML File.

1 Previous Filing that this Filing References

Annual Report — Form 10-K

Filing Table of Contents