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Bon Natural Life Ltd. – IPO: ‘F-1/A’ on 5/14/21 – ‘EX-101.DEF’

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-101.DEF’   —   XBRL Definitions — bnll-20200930_def


This Exhibit is an XBRL XML File.


                                                                                                                                                                                
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<!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
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<link:roleRef roleURI="http://bonnaturallife.com/role/StatementsOfCashFlows" xlink:href="bnll-20200930.xsd#StatementsOfCashFlows" xlink:type="simple"/>
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<link:roleRef roleURI="http://bonnaturallife.com/role/Liquidity" xlink:href="bnll-20200930.xsd#Liquidity" xlink:type="simple"/>
<link:roleRef roleURI="http://bonnaturallife.com/role/AccountsReceivableNet" xlink:href="bnll-20200930.xsd#AccountsReceivableNet" xlink:type="simple"/>
<link:roleRef roleURI="http://bonnaturallife.com/role/InventoriesNet" xlink:href="bnll-20200930.xsd#InventoriesNet" xlink:type="simple"/>
<link:roleRef roleURI="http://bonnaturallife.com/role/AdvancesToSuppliersNet" xlink:href="bnll-20200930.xsd#AdvancesToSuppliersNet" xlink:type="simple"/>
<link:roleRef roleURI="http://bonnaturallife.com/role/AcquisitionDeposit" xlink:href="bnll-20200930.xsd#AcquisitionDeposit" xlink:type="simple"/>
<link:roleRef roleURI="http://bonnaturallife.com/role/PropertyPlantAndEquipmentNet" xlink:href="bnll-20200930.xsd#PropertyPlantAndEquipmentNet" xlink:type="simple"/>
<link:roleRef roleURI="http://bonnaturallife.com/role/IntangibleAssetNet" xlink:href="bnll-20200930.xsd#IntangibleAssetNet" xlink:type="simple"/>
<link:roleRef roleURI="http://bonnaturallife.com/role/Debt" xlink:href="bnll-20200930.xsd#Debt" xlink:type="simple"/>
<link:roleRef roleURI="http://bonnaturallife.com/role/RelatedPartyTransactions" xlink:href="bnll-20200930.xsd#RelatedPartyTransactions" xlink:type="simple"/>
<link:roleRef roleURI="http://bonnaturallife.com/role/Taxes" xlink:href="bnll-20200930.xsd#Taxes" xlink:type="simple"/>
<link:roleRef roleURI="http://bonnaturallife.com/role/CapitalLeaseLiabilities" xlink:href="bnll-20200930.xsd#CapitalLeaseLiabilities" xlink:type="simple"/>
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<link:roleRef roleURI="http://bonnaturallife.com/role/Concentration" xlink:href="bnll-20200930.xsd#Concentration" xlink:type="simple"/>
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<link:roleRef roleURI="http://bonnaturallife.com/role/UnauditedSubsequentEvents" xlink:href="bnll-20200930.xsd#UnauditedSubsequentEvents" xlink:type="simple"/>
<link:roleRef roleURI="http://bonnaturallife.com/role/FinancialInformationOfParentCompany" xlink:href="bnll-20200930.xsd#FinancialInformationOfParentCompany" xlink:type="simple"/>
<link:roleRef roleURI="http://bonnaturallife.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:href="bnll-20200930.xsd#SummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple"/>
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<link:roleRef roleURI="http://bonnaturallife.com/role/InventoriesNetTables" xlink:href="bnll-20200930.xsd#InventoriesNetTables" xlink:type="simple"/>
<link:roleRef roleURI="http://bonnaturallife.com/role/AdvancesToSuppliersNetTables" xlink:href="bnll-20200930.xsd#AdvancesToSuppliersNetTables" xlink:type="simple"/>
<link:roleRef roleURI="http://bonnaturallife.com/role/PropertyPlantAndEquipmentNetTables" xlink:href="bnll-20200930.xsd#PropertyPlantAndEquipmentNetTables" xlink:type="simple"/>
<link:roleRef roleURI="http://bonnaturallife.com/role/IntangibleAssetNetTables" xlink:href="bnll-20200930.xsd#IntangibleAssetNetTables" xlink:type="simple"/>
<link:roleRef roleURI="http://bonnaturallife.com/role/DebtTables" xlink:href="bnll-20200930.xsd#DebtTables" xlink:type="simple"/>
<link:roleRef roleURI="http://bonnaturallife.com/role/RelatedPartyTransactionsTables" xlink:href="bnll-20200930.xsd#RelatedPartyTransactionsTables" xlink:type="simple"/>
<link:roleRef roleURI="http://bonnaturallife.com/role/TaxesTables" xlink:href="bnll-20200930.xsd#TaxesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://bonnaturallife.com/role/CapitalLeaseLiabilitiesTables" xlink:href="bnll-20200930.xsd#CapitalLeaseLiabilitiesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://bonnaturallife.com/role/ShareholdersEquityTables" xlink:href="bnll-20200930.xsd#ShareholdersEquityTables" xlink:type="simple"/>
<link:roleRef roleURI="http://bonnaturallife.com/role/SegmentReportingTables" xlink:href="bnll-20200930.xsd#SegmentReportingTables" xlink:type="simple"/>
<link:roleRef roleURI="http://bonnaturallife.com/role/FinancialInformationOfParentCompanyTables" xlink:href="bnll-20200930.xsd#FinancialInformationOfParentCompanyTables" xlink:type="simple"/>
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<link:roleRef roleURI="http://bonnaturallife.com/role/OrganizationAndBusinessDescription-ScheduleOfSubsidiariesCompanyDetails" xlink:href="bnll-20200930.xsd#OrganizationAndBusinessDescription-ScheduleOfSubsidiariesCompanyDetails" xlink:type="simple"/>
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<link:roleRef roleURI="http://bonnaturallife.com/role/AccountsReceivableNet-ScheduleOfAccountsReceivableNetDetails" xlink:href="bnll-20200930.xsd#AccountsReceivableNet-ScheduleOfAccountsReceivableNetDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://bonnaturallife.com/role/AccountsReceivableNet-ScheduleOfAccountsReceivableAndSubsequentCollectionByAgingBucketDetails" xlink:href="bnll-20200930.xsd#AccountsReceivableNet-ScheduleOfAccountsReceivableAndSubsequentCollectionByAgingBucketDetails" xlink:type="simple"/>
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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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