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Bon Natural Life Ltd. – IPO: ‘F-1/A’ on 5/14/21 – ‘EX-23.1’

On:  Friday, 5/14/21, at 2:40pm ET   ·   Accession #:  1493152-21-11470   ·   File #:  333-251182

Previous ‘F-1’:  ‘F-1/A’ on 3/30/21   ·   Next & Latest:  ‘F-1/A’ on 6/22/21   ·   10 References:   

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

 5/14/21  Bon Natural Life Ltd.             F-1/A                103:8.2M                                   M2 Compliance LLC/FA

Initial Public Offering (IPO):  Pre-Effective Amendment to Registration Statement by a Foreign Issuer   —   Form F-1

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: F-1/A       Pre-Effective Amendment to Registration Statement   HTML   1.17M 
                by a Foreign Issuer                                              
 2: EX-1.1      Underwriting Agreement or Conflict Minerals Report  HTML    258K 
 3: EX-4.1      Instrument Defining the Rights of Security Holders  HTML     26K 
 4: EX-23.1     Consent of Expert or Counsel                        HTML     28K 
11: R1          Document and Entity Information                     HTML     40K 
12: R2          Condensed Consolidated Balance Sheets               HTML    138K 
13: R3          Condensed Consolidated Balance Sheets               HTML     39K 
                (Parenthetical)                                                  
14: R4          Condensed Consolidated Statements of Income and     HTML    127K 
                Comprehensive Income                                             
15: R5          Condensed Consolidated Statements of Changes in     HTML     66K 
                Shareholders' Equity                                             
16: R6          Condensed Consolidated Statements of Cash Flows     HTML    121K 
17: R7          Organization and Business Description               HTML     69K 
18: R8          Summary of Significant Accounting Policies          HTML     85K 
19: R9          Liquidity                                           HTML     34K 
20: R10         Accounts Receivable, Net                            HTML     43K 
21: R11         Inventories, Net                                    HTML     33K 
22: R12         Advances to Suppliers, Net                          HTML     33K 
23: R13         Acquisition Deposit                                 HTML     30K 
24: R14         Property, Plant and Equipment, Net                  HTML     40K 
25: R15         Intangible Asset, Net                               HTML     36K 
26: R16         Debt                                                HTML     61K 
27: R17         Related Party Transactions                          HTML     37K 
28: R18         Taxes                                               HTML     56K 
29: R19         Capital Lease Liabilities                           HTML     32K 
30: R20         Shareholders' Equity                                HTML     42K 
31: R21         Concentration                                       HTML     33K 
32: R22         Commitments and Contingencies                       HTML     31K 
33: R23         Segment Reporting                                   HTML     42K 
34: R24         Subsequent Events                                   HTML     34K 
35: R25         Unaudited Subsequent Events                         HTML     31K 
36: R26         Condensed Financial Information of the Parent       HTML     55K 
                Company                                                          
37: R27         Summary of Significant Accounting Policies          HTML    154K 
                (Policies)                                                       
38: R28         Organization and Business Description (Tables)      HTML     53K 
39: R29         Summary of Significant Accounting Policies          HTML     35K 
                (Tables)                                                         
40: R30         Accounts Receivable, Net (Tables)                   HTML     46K 
41: R31         Inventories, Net (Tables)                           HTML     33K 
42: R32         Advances to Suppliers, Net (Tables)                 HTML     32K 
43: R33         Property, Plant and Equipment, Net (Tables)         HTML     39K 
44: R34         Intangible Asset, Net (Tables)                      HTML     38K 
45: R35         Debt (Tables)                                       HTML     69K 
46: R36         Related Party Transactions (Tables)                 HTML     35K 
47: R37         Taxes (Tables)                                      HTML     53K 
48: R38         Capital Lease Liabilities (Tables)                  HTML     31K 
49: R39         Shareholders' Equity (Tables)                       HTML     34K 
50: R40         Segment Reporting (Tables)                          HTML     39K 
51: R41         Condensed Financial Information of the Parent       HTML     51K 
                Company (Tables)                                                 
52: R42         Organization and Business Description (Details      HTML     38K 
                Narrative)                                                       
53: R43         Organization and Business Description - Schedule    HTML     67K 
                of Subsidiaries Company (Details)                                
54: R44         Organization and Business Description - Schedule    HTML     79K 
                of Financial Statement Amounts and Balances of VIE               
                (Details)                                                        
55: R45         Summary of Significant Accounting Policies          HTML     84K 
                (Details Narrative)                                              
56: R46         Summary of Significant Accounting Policies -        HTML     38K 
                Schedule of Useful Lives of Property, Plant and                  
                Equipment (Details)                                              
57: R47         Summary of Significant Accounting Policies -        HTML     34K 
                Schedule of Currency Exchange Rates (Details)                    
58: R48         Liquidity (Details Narrative)                       HTML     94K 
59: R49         Accounts Receivable, Net (Details Narrative)        HTML     34K 
60: R50         Accounts Receivable, Net - Schedule of Accounts     HTML     35K 
                Receivable, Net (Details)                                        
61: R51         Accounts Receivable, Net - Schedule of Accounts     HTML     55K 
                Receivable and Subsequent Collection by Aging                    
                Bucket (Details)                                                 
62: R52         Accounts Receivable, Net - Schedule of Allowance    HTML     37K 
                for Doubtful Accounts (Details)                                  
63: R53         Inventories, Net - Schedule of Inventories, Net     HTML     36K 
                (Details)                                                        
64: R54         Advances to Suppliers, Net (Detail Narrative)       HTML     34K 
65: R55         Advances to Suppliers, Net - Schedule of Advances   HTML     34K 
                to Suppliers, Net (Details)                                      
66: R56         Acquisition Deposit (Details Narrative)             HTML     41K 
67: R57         Property, Plant and Equipment, Net (Details         HTML     30K 
                Narrative)                                                       
68: R58         Property, Plant and Equipment, Net - Schedule of    HTML     43K 
                Property, Plant and Equipment, Net (Details)                     
69: R59         Property, Plant and Equipment, Net - Schedule of    HTML     41K 
                Property, Plant and Equipment, Net (Details)                     
                (Parenthetical)                                                  
70: R60         Property, Plant and Equipment, Net - Schedule of    HTML     40K 
                Future Minimum Capital Expenditures on the                       
                Construction-in-progress (Details)                               
71: R61         Intangible Asset, Net (Details Narrative)           HTML     30K 
72: R62         Intangible Assets, Net - Schedule of Intangible     HTML     34K 
                Assets, Net (Details)                                            
73: R63         Intangible Assets, Net - Schedule of Estimated      HTML     44K 
                Future Amortization Expense for Intangible Assets                
                (Details)                                                        
74: R64         Debt (Details Narrative)                            HTML     50K 
75: R65         Debt - Schedule of Short-Term Loans (Details)       HTML     52K 
76: R66         Debt - Schedule of Short-Term Loans (Details)       HTML    215K 
                (Parenthetical)                                                  
77: R67         Debt - Schedule of Long-Term Loans (Details)        HTML     45K 
78: R68         Debt - Schedule of Long-Term Loans (Details)        HTML     93K 
                (Parenthetical)                                                  
79: R69         Debt - Schedule of Line of Credit (Details)         HTML     36K 
80: R70         Debt - Schedule of Third Party Loans (Details)      HTML     39K 
81: R71         Debt - Schedule of Third Party Loans (Details)      HTML     29K 
                (Parenthetical)                                                  
82: R72         Related Party Transactions - Schedule Due to        HTML     43K 
                Related Parties (Details)                                        
83: R73         Taxes (Details Narrative)                           HTML     54K 
84: R74         Taxes - Schedule of Effective Tax Rate (Details)    HTML     42K 
85: R75         Taxes - Schedule of Components of the Income Tax    HTML     42K 
                Provision (Benefit) (Details)                                    
86: R76         Taxes - Schedule of Deferred Tax Assets (Details)   HTML     34K 
87: R77         Taxes - Schedule of Taxes Payable (Details)         HTML     35K 
88: R78         Capital Lease Liabilities (Details Narrative)       HTML     29K 
89: R79         Capital Lease Liabilities - Schedule of Maturities  HTML     31K 
                of the Company's Capital Lease Liabilities                       
                (Details)                                                        
90: R80         Shareholders' Equity (Details Narrative)            HTML     61K 
91: R81         Shareholders' Equity - Schedule of Table            HTML     42K 
                Reconciles the Non-controlling Interest (Details)                
92: R82         Concentration (Details Narrative)                   HTML     49K 
93: R83         Commitments and Contingencies (Details Narrative)   HTML     29K 
94: R84         Segment Reporting - (Details Narrative)             HTML     29K 
95: R85         Segment Reporting - Schedule of Segment Reporting   HTML     34K 
                (Details)                                                        
96: R86         Segment Reporting - Schedule of Revenue (Details)   HTML     36K 
97: R87         Subsequent Events (Details Narrative)               HTML     73K 
98: R88         Unaudited Subsequent Events (Details Narrative)     HTML     48K 
99: R89         Condensed Financial Information of the Parent       HTML     91K 
                Company - Schedule of Consolidated Financial                     
                Statements (Details)                                             
100: R90         Condensed Financial Information of the Parent       HTML     37K  
                Company - Schedule of Consolidated Financial                     
                Statements (Details) (Parenthetical)                             
102: XML         IDEA XML File -- Filing Summary                      XML    195K  
101: EXCEL       IDEA Workbook of Financial Reports                  XLSX    146K  
 5: EX-101.INS  XBRL Instance -- bnll-20200930                       XML   1.75M 
 7: EX-101.CAL  XBRL Calculations -- bnll-20200930_cal               XML    235K 
 8: EX-101.DEF  XBRL Definitions -- bnll-20200930_def                XML    705K 
 9: EX-101.LAB  XBRL Labels -- bnll-20200930_lab                     XML   1.08M 
10: EX-101.PRE  XBRL Presentations -- bnll-20200930_pre              XML    986K 
 6: EX-101.SCH  XBRL Schema -- bnll-20200930                         XSD    230K 
103: ZIP         XBRL Zipped Folder -- 0001493152-21-011470-xbrl      Zip    176K  


‘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 inclusion in this amendment to the Registration Statement on Form F-1 of our report dated March 30, 2021, with respect to the consolidated financial statements of Bon Natural Life Limited as of September 30, 2020 and 2019, and for the years then ended. We also consent to the reference to our firm under the heading “Experts” in such Registration Statement.

 

/s/ Friedman LLP  
   
New York, New York  
May 14, 2021  

 

 C: 
 

 


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘F-1/A’ Filing    Date    Other Filings
Filed on:5/14/21
3/30/21CORRESP,  F-1/A
9/30/20
9/30/19
 List all Filings 


9 Subsequent Filings that Reference this Filing

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

 2/09/24  Bon Natural Life Ltd.             20-F        9/30/23  108:13M                                    M2 Compliance LLC/FA
 5/15/23  Bon Natural Life Ltd.             20-F/A      9/30/22  112:12M                                    M2 Compliance LLC/FA
 2/10/23  Bon Natural Life Ltd.             20-F        9/30/22  112:12M                                    M2 Compliance LLC/FA
11/22/22  Bon Natural Life Ltd.             F-3/A                  2:1.1M                                   M2 Compliance LLC/FA
10/31/22  Bon Natural Life Ltd.             F-3/A                  2:1.2M                                   M2 Compliance LLC/FA
10/03/22  Bon Natural Life Ltd.             F-3/A                  2:1.1M                                   M2 Compliance LLC/FA
 8/26/22  Bon Natural Life Ltd.             F-3                    4:828K                                   M2 Compliance LLC/FA
 1/31/22  Bon Natural Life Ltd.             20-F        9/30/21  114:13M                                    M2 Compliance LLC/FA
 6/22/21  Bon Natural Life Ltd.             F-1/A                  2:175K                                   M2 Compliance LLC/FA


1 Previous Filing that this Filing References

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

12/07/20  Bon Natural Life Ltd.             F-1                  168:51M                                    M2 Compliance LLC/FA
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Filing Submission 0001493152-21-011470   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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