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B2Digital, Inc. – ‘POS AM’ on 7/6/21 – ‘EX-23.1’

On:  Tuesday, 7/6/21, at 5:16pm ET   ·   Accession #:  1683168-21-2843   ·   File #:  333-251846

Previous ‘POS AM’:  ‘POS AM’ on 3/18/03   ·   Latest ‘POS AM’:  This Filing   ·   8 References:   

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

 7/06/21  B2Digital, Inc.                   POS AM                76:5.3M                                   GlobalOne Filings Inc/FA

Post-Effective Amendment of a Registration Statement

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: POS AM      Post-Effective Amendment No. 1 to Form S-1          HTML    632K 
 2: EX-23.1     Consent of Independent Accountants                  HTML     19K 
 9: R1          Cover                                               HTML     41K 
10: R2          Consolidated Balance Sheets                         HTML    126K 
11: R3          Consolidated Balance Sheets (Parenthetical)         HTML     37K 
12: R4          Consolidated Statements of Operations               HTML     99K 
13: R5          Consolidated Statement of Changes in Stockholders'  HTML     82K 
                Deficit                                                          
14: R6          Consolidated Statements of Cash Flows               HTML    135K 
15: R7          1. Organization and Nature of Business              HTML     26K 
16: R8          2. Accounting Policies                              HTML     50K 
17: R9          3. Going Concern                                    HTML     24K 
18: R10         4. Revenue                                          HTML     34K 
19: R11         5. Property and Equipment                           HTML     29K 
20: R12         6. Intangible Assets                                HTML     28K 
21: R13         7. Business Acquisitions                            HTML     56K 
22: R14         8. Notes Payable                                    HTML     35K 
23: R15         9. Convertible Note Payable                         HTML     73K 
24: R16         10. Derivative Financial Instruments                HTML     40K 
25: R17         11. Equity                                          HTML     56K 
26: R18         12. Leases                                          HTML     45K 
27: R19         13. Commitments and Contingencies                   HTML     26K 
28: R20         14. Income Taxes                                    HTML     39K 
29: R21         15. Subsequent Events                               HTML     28K 
30: R22         2. Accounting Policies (Policies)                   HTML     88K 
31: R23         2. Accounting Policies (Tables)                     HTML     27K 
32: R24         4. Revenue (Tables)                                 HTML     30K 
33: R25         5. Property and Equipment (Tables)                  HTML     28K 
34: R26         6. Intangible Assets (Tables)                       HTML     30K 
35: R27         7. Business Acquisitions (Tables)                   HTML     54K 
36: R28         8. Notes Payable (Tables)                           HTML     29K 
37: R29         9. Convertible Note Payable (Tables)                HTML     74K 
38: R30         10. Derivative Financial Instruments (Tables)       HTML     43K 
39: R31         11. Equity (Tables)                                 HTML     33K 
40: R32         12. Leases (Tables)                                 HTML     44K 
41: R33         14. Income Taxes (Tables)                           HTML     40K 
42: R34         2. Accounting Policies (Details)                    HTML     50K 
43: R35         2. Accounting Policies (Details Narrative)          HTML     36K 
44: R36         3. Going Concern (Details Narrative)                HTML     45K 
45: R37         4. Revenue (Details - Net sales by revenue type)    HTML     27K 
46: R38         4. Revenue (Details - Deferred revenue)             HTML     26K 
47: R39         4. Revenue (Details Narrative)                      HTML     24K 
48: R40         5. Property and Equipment (Details)                 HTML     45K 
49: R41         5. Property and Equipment (Details Narrative)       HTML     22K 
50: R42         6. Intangible Assets (Details - Intangible assets,  HTML     31K 
                net)                                                             
51: R43         6. Intangible Assets (Details - Estimated           HTML     32K 
                amortization expense)                                            
52: R44         6. Intangible Assets (Details Narrative)            HTML     28K 
53: R45         7. Business Acquisitions (Details - allocation of   HTML     96K 
                purchase)                                                        
54: R46         8. Notes Payable (Details)                          HTML     58K 
55: R47         9. Convertible Note Payable (Details - Convertible  HTML     77K 
                note payable)                                                    
56: R48         9. Convertible Note Payable (Details - Allocation   HTML     32K 
                of cash proceeds)                                                
57: R49         9. Convertible Note Payable (Details -              HTML     81K 
                Amortization expense, interest expense and accrued               
                interest)                                                        
58: R50         9. Convertible Note Payable (Details - Debt         HTML     87K 
                Conversion)                                                      
59: R51         9. Convertible Note Payable (Details Narrative)     HTML     53K 
60: R52         10. Derivative Financial Instruments (Details -     HTML     29K 
                Derivative liabilities)                                          
61: R53         10. Derivative Financial Instruments (Details -     HTML     30K 
                Significant inputs)                                              
62: R54         10. Derivative Financial Instruments (Details -     HTML     31K 
                Change in fair value)                                            
63: R55         11. Equity (Details)                                HTML     62K 
64: R56         11. Equity (Details Narrative)                      HTML    219K 
65: R57         12. Leases (Details - Right-of-use asset)           HTML     34K 
66: R58         12. Leases (Details - Operating lease liability)    HTML     34K 
67: R59         12. Leases (Details - Maturities)                   HTML     48K 
68: R60         12. Leases (Details Narrative)                      HTML     32K 
69: R61         13. Commitments and Contingencies (Details          HTML     29K 
                Narrative)                                                       
70: R62         14. Income Taxes (Details - Provision for Federal   HTML     39K 
                income tax )                                                     
71: R63         14. Income Taxes (Details - Reconciliation of tax)  HTML     35K 
72: R64         14. Income Taxes (Details - net deferred tax)       HTML     40K 
73: R65         14. Income Taxes (Details Narrative)                HTML     24K 
75: XML         IDEA XML File -- Filing Summary                      XML    143K 
74: EXCEL       IDEA Workbook of Financial Reports                  XLSX     98K 
 3: EX-101.INS  XBRL Instance -- btdg-20210331                       XML   1.58M 
 5: EX-101.CAL  XBRL Calculations -- btdg-20210331_cal               XML    176K 
 6: EX-101.DEF  XBRL Definitions -- btdg-20210331_def                XML    608K 
 7: EX-101.LAB  XBRL Labels -- btdg-20210331_lab                     XML    881K 
 8: EX-101.PRE  XBRL Presentations -- btdg-20210331_pre              XML    818K 
 4: EX-101.SCH  XBRL Schema -- btdg-20210331                         XSD    167K 
76: ZIP         XBRL Zipped Folder -- 0001683168-21-002843-xbrl      Zip    131K 


‘EX-23.1’   —   Consent of Independent Accountants


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



Exhibit 23.1

 

CONSENT OF INDEPENDENT ACCOUNTANTS

 

We hereby consent to the incorporation in this Registration Statement on Form S-1 of B2Digital Incorporated of our report dated June 28, 2021, relating to our audit of the consolidated financial statements, which appears in the Annual Report on Form 10-K of B2Digital Incorporated for the year ended March 31, 2021.

 

We also consent to the reference to our firm under the caption “Experts” in the Prospectus, which is part of this Registration Statement.

 

/s/ Assurance Dimensions, Inc.

Assurance Dimensions

Margate, FL

 

July 6, 2021

 

 


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘POS AM’ Filing    Date    Other Filings
Filed on:7/6/21
6/28/21
3/31/2110-K,  8-K
 List all Filings 


1 Subsequent Filing that References this Filing

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

 9/28/22  B2Digital, Inc.                   10-K        3/31/22   75:7.3M                                   GlobalOne Filings Inc/FA


7 Previous Filings that this Filing References

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

 6/29/21  B2Digital, Inc.                   10-K        3/31/21   79:5.1M                                   GlobalOne Filings Inc/FA
12/31/20  B2Digital, Inc.                   S-1                   85:6M                                     GlobalOne Filings Inc/FA
12/03/20  B2Digital, Inc.                   8-K:1,3,5,711/29/20    3:57K                                    GlobalOne Filings Inc/FA
 2/03/20  B2Digital, Inc.                   8-K:1,9     1/28/20    2:49K                                    GlobalOne Filings Inc/FA
 1/09/20  B2Digital, Inc.                   8-K:4,9     1/07/20    2:34K                                    GlobalOne Filings Inc/FA
12/05/19  B2Digital, Inc.                   8-K:1,9    12/02/19    2:47K                                    GlobalOne Filings Inc/FA
 8/21/18  B2Digital, Inc.                   1-A                   14:1.3M                                   GlobalOne Filings Inc/FA
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Filing Submission 0001683168-21-002843   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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