| SIGNIFICANT ACCOUNTING POLICIES | NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES Risks in relation to the VIE structure It is possible that the Company’s operation
of certain of its operations and businesses through its VIE could be found by PRC authorities to be in violation of PRC law and regulations
prohibiting or restricting foreign ownership of companies that engage in such operations and businesses. While the Company’s management
considers the possibility of such a finding by PRC regulatory authorities under current law and regulations to be remote. On January 19,
2015, the Ministry of Commerce of the PRC, or (the “MOFCOM”) released on its Website for public comment a proposed PRC law
(the “Draft FIE Law”) that appears to include VIE within the scope of entities that could be considered to be foreign invested
enterprises (or “FIEs”) that would be subject to restrictions under existing PRC law on foreign investment in certain categories
of industry. Specifically, the Draft FIE Law introduces the concept of “actual control” for determining whether an entity
is considered to be an FIE. In addition to control through direct or indirect ownership or equity, the Draft FIE Law includes control
through contractual arrangements within the definition of “actual control.” If the Draft FIE Law was passed by the People’s
Congress of the PRC and went into effect in its current form and as a result the Company’s VIE could become explicitly subject to
the current restrictions on foreign investment in certain categories of industry. The Draft FIE Law includes provisions that would exempt
from the definition of foreign invested enterprises entities where the ultimate controlling shareholders are either entities organized
under PRC law or individuals who are PRC citizens. The Draft FIE Law is silent as to what type of enforcement action might be taken against
existing VIEs that operate in restricted or prohibited industries and are not controlled by entities organized under PRC law or individuals
who are PRC citizens. If a finding were made by PRC authorities, under existing law and regulations or under the Draft FIE Law if it becomes
effective, about the Company’s operation of certain of its operations and businesses through its VIEs, regulatory authorities with
jurisdiction over the licensing and operation of such operations and businesses would have broad discretion in dealing with such a violation,
including levying fines, confiscating the Company’s income, revoking the business or operating licenses of the affected businesses,
requiring the Company to restructure its ownership structure or operations, or requiring the Company to discontinue all or any portion
of its operations. Any of these actions could cause significant disruption to the Company’s business operations, and have a severe
adverse impact on the Company’s cash flows, financial position and operating performance. In addition, it is possible that the contracts
among Taizhou Suxuantang, WFOE, and the nominee shareholders of Taizhou Suxuantang would not be enforceable in China if PRC government
authorities or courts were to find that such contracts contravene PRC laws and regulations or are otherwise not enforceable for public
policy reasons. In the event that the Company was unable to enforce these contractual arrangements, the Company would not be able to exert
effective control over the VIEs. Consequently, the VIEs’ results of operations, assets and liabilities would not be included in
the Company’s condensed consolidated financial statements. If such were the case, the Company’s cash flows, financial position,
and operating performance would be materially adversely affected. The Company’s contractual arrangements Taizhou Suxuantang, WFOE,
and the nominee shareholders of Taizhou Suxuantang are approved and in place. Management believes that such contracts are enforceable,
and considers the possibility remote that PRC regulatory authorities with jurisdiction over the Company’s operations and contractual
relationships would find the contracts to be unenforceable. The Company’s operations and businesses
rely on the operations and businesses of its VIEs, which hold certain recognized revenue-producing assets. The VIEs also have an assembled
workforce, focused primarily on research and development, whose costs are expensed as incurred. The Company’s operations and businesses
may be adversely impacted if the Company loses the ability to use and enjoy assets held by its VIE. Foreign currency translation Transactions denominated in currencies other than
the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction.
Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency
using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statement of operations. The reporting and functional currencies of the
Company and SXT HK are the United States Dollars (“US$”) and the accompanying financial statements have been expressed in
US$. In addition, the WFOE and the VIE maintain their books and records in their respective local currency, Renminbi (“RMB”),
which is also the respective functional currency for each subsidiary and VIE as they are the primary currency of the economic environment
in which each subsidiary operates. In general, for consolidation purposes, assets
and liabilities of its subsidiaries whose functional currency is not the US$ are translated into US$, in accordance with ASC Topic 830-30,
“Translation of Financial Statement”, using the exchange rate on the balance sheet date. Revenues and expenses are translated
at average rates prevailing during the period. The gains and losses resulting from translation of financial statements of a foreign subsidiary
are recorded as a separate component of accumulated other comprehensive income within the statement of stockholders’ equity. Other
equity items are translated using the exchange rates on the transaction date. Translation of amounts from the local currencies
of the Company into US$ has been made at the following exchange rates for the respective periods:
September 30, 2021 March 31, 2021 September 30, 2020
Balance sheet items, except for equity accounts 6.4434 6.5518 6.7896
Items in the statements of income(loss) and comprehensive income(loss), and statements of cash flows 6.4646 6.7834 6.9997 Use of estimates The preparation of condensed consolidated financial
statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets
and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of
revenue and expenses during the reporting period. Actual results could differ from those estimates. On an ongoing basis, management reviews
these estimates and assumptions using the currently available information. Changes in facts and circumstances may cause the
Company to revise its estimates. The Company bases its estimates on historical experience and on various other assumptions that are believed
to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities. The following
are some of the areas requiring significant judgments and estimates as of September 30, 2021 and March 31, 2021: determinations of the
useful lives of long-lived assets, estimates of allowances for doubtful accounts, sales return rate, valuation assumptions in performing
asset impairment tests of long-lived assets and determinations of fair value of convertible notes (liability component, etc) and warrants. Fair values of financial instruments ASC Topic 825, Financial Instruments (“Topic
825”) requires disclosure of fair value information of financial instruments, whether or not recognized in the balance sheets, for
which it is practicable to estimate that value. In cases where quoted market prices are not available, fair values are based on estimates
using present value or other valuation techniques. Those techniques are significantly affected by the assumptions used, including the
discount rate and estimates of future cash flows. In that regard, the derived fair value estimates cannot be substantiated by comparison
to independent markets and, in many cases, could not be realized in immediate settlement of the instruments. Topic 825 excludes certain
financial instruments and all nonfinancial assets and liabilities from its disclosure requirements. Accordingly, the aggregate fair value
amounts do not represent the underlying value of the Company.
● Level
1 - inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.
● Level
2 - inputs to the valuation methodology include quoted prices for similar assets and liabilities inactive markets, and inputs that are
observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments.
● Level
3 - inputs to the valuation methodology are unobservable and significant to the fair value. As of September 30, 2021 and March 31, 2021, financial
instruments of the Company primarily comprised of cash and cash equivalents, restricted cash, accounts receivables, loan receivable and
accrued interest, due from related parties, prepayments, receivables and other current assets (exclude prepayments and deposits), bank
loans (current and non-current portion), accounts payable, amounts due to related parties and accrued expenses and other liabilities.
The carrying amounts of these financial instruments approximated their fair values because of their generally short maturities. Cash and cash equivalents The Company considers all highly liquid investment
instruments with an original maturity of three months or less from the date of purchase to be cash equivalents. The Company maintains
most of the bank accounts in the PRC. Cash balances in bank accounts in PRC are not insured by the Federal Deposit Insurance Corporation
or other programs. Restricted cash Restricted cash is cash held as collateral for
transactions and a loan the Company has entered into. In November 2016, the FASB issued Accounting Standards
Update No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash, which requires companies to include amounts generally described
as restricted cash and restricted cash equivalents in cash and cash equivalents when reconciling beginning-of-period and end-of-period
total amounts presented in the statement of cash flows. The Company adopted the new standard effective April 1, 2018, using the retrospective
transition method. The ending balance of restricted cash presented on the face of the
condensed consolidated balance sheets as of September 30, 2021 and March 31, 2021 were Nil Accounts receivable Accounts receivable are recorded at the invoiced
amount less an allowance for any uncollectible accounts and do not bear interest, which are due on demand. Management reviews the adequacy
of the allowance for doubtful accounts on an ongoing basis, using historical collection trends and aging of receivables. Management also
periodically evaluates individual customer’s financial condition, credit history, and the current economic conditions to make adjustments
in the allowance when it is considered necessary. Account balances are charged off against the allowance after all means of collection
have been exhausted and the potential for recovery is considered remote. As of September 30, 2021 and March 31, 2021, the Company assessed
the recoverability of its accounts receivable and record an allowance of $275,247 and $270,693, respectively. Inventories Inventories primarily include raw materials and
finished goods. Inventories are stated at the lower of cost or
net realizable value. Cost is determined by the weighted-average method. Raw material cost is based on purchase costs while work-in-progress
and finished goods comprise direct materials, direct labor and an allocation of manufacturing overhead costs. Net realizable value represents
the anticipated selling price, net of distribution cost, less estimated costs to completion for inventories. As of September 30, 2021
and March 31, 2021, the Company assessed the net realizable value of its inventories and record a provision of $116,135 and $114,214,
respectively. Advance to suppliers Advance to suppliers represent amounts advanced
to suppliers for future purchases of raw materials and for other services. The suppliers usually require advance payments when the Company
makes purchase or orders service and the advanced payments will be utilized to offset the Company’s future payments. Property, plant and equipment, net Property and equipment are stated at cost. The
straight-line depreciation method is used to compute depreciation over the estimated useful lives of the assets, as follows:
Residual value rate Useful Lives
Machinery 5 % 10 years
Electric equipment 5 % 3-5 years
Office equipment 5 % 5 years
Vehicles 5 % 4 years
Leasehold improvement cost 5 % 3-10 years The Company reviews property, plant and equipment
for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. An asset
is considered impaired if its carrying amount exceeds the future net undiscounted cash flows that the asset is expected to generate. If
such asset is considered to be impaired, the impairment recognized is the amount by which the carrying amount of the asset, if any, exceeds
its fair value determined using a discounted cash flow model. For the six months ended September 30, 2021 and 2020, there was no impairment
of property, plant and equipment. Costs of repairs and maintenance are expensed
as incurred and asset improvements are capitalized. The cost and related accumulated depreciation and amortization of assets disposed
of or retired are removed from the accounts, and any resulting gain or loss is reflected in the condensed consolidated income statements. Intangible assets, net Intangible assets are stated at cost less accumulated
amortization. Intangible assets represented the trademark registered in the PRC and purchased software which are amortized on a straight-line
basis over a useful life of 10 years. The Company follows ASC Topic 350 in accounting
for intangible assets, which requires impairment losses to be recorded when indicators of impairment are present and the undiscounted
cash flows estimated to be generated by the assets are less than the assets’ carrying amounts. For the six months ended September
30, 2021 and 2020, the Company record no impairment of intangible assets. Construction in process Construction in process records the cost of construction
work, which is not yet completed. A construction in process item is not depreciated until the asset is placed in service. Construction in process respects unfinished factory,
workshop and retail outlet. Construction in process will be transferred to leasehold improvement when it is finished. Depreciation is
recorded starting at the time when assets are ready for the intended use. Impairment of long-lived assets Long-lived assets primarily include property,
plant and equipment and intangible assets. In accordance with the provision of ASC Topic 360-10-5, “Impairment or Disposal of Long-Lived
Assets”, the Company generally conducts its annual impairment evaluation to its long-lived assets, usually in the fourth quarter
of each year, or more frequently if indicators of impairment exist, such as a significant sustained change in the business climate. The
recoverability of long-lived assets is measured at the reporting unit level, which is an operating segment or one level below an operating
segment. If the total of the expected undiscounted future net cash flows is less than the carrying amount of the asset, a loss is recognized
for the difference between the fair value and carrying amount of the asset. The Company record no impairment charge for the six months
ended September 30, 2021 and 2020, respectively. Convertible note, net ASC 470, Debt Upon repurchase of convertible debt instruments,
ASC 470-20 requires the issuer to allocate total settlement consideration, inclusive of transaction costs, amongst the liability and equity
components of the instrument based on the fair value of the liability component immediately prior to repurchase. The difference between
the settlement consideration allocated to the liability component and the net carrying value of the liability component, including unamortized
debt issuance costs, would be recognized as gain (loss) on extinguishment of debt in our audited consolidated statements of operations.
The remaining settlement consideration allocated to the equity component would be recognized as a reduction of additional paid-in capital
in our audited consolidated balance sheets Revenue recognition The Company adopted ASC Topic 606 Revenue from
Contracts with Customers (“ASC 606”), on April 1, 2018, using the modified retrospective method. Revenues for the years ended
March 31, 2021, 2020 and 2019 were presented under ASC 606, and revenues for the year ended March 31, 2018 was not adjusted and continue
to be presented under ASC Topic 605, Revenue Recognition. Revenue is recognized when control of promised
goods is transferred to the Company’s customers in an amount of consideration of which the Company expect to be entitled to in exchange
for the goods, and the Company can reasonably estimates return provision for the goods. The product return provisions are estimated based
on (1) historical rates, (2) specific identification of outstanding returns not yet received from customers and outstanding discounts
and claims and (3) estimated returns, discounts and claims expected, but not yet finalized with customers. As of September 30, 2021 and
March 31, 2021, sales return provision recorded in refund liabilities were $480,227 and $472,282. For the six months ended September 30, 2021 and
2020, the Company did not have any significant incremental costs of obtaining contracts with customers incurred or costs incurred in fulfilling
contracts with customers within the scope of ASC Topic 606, that shall be recognized as an asset and amortized to expenses in a pattern
that matches the timing of the revenue recognition of the related contract. The Company does not have amounts of contract
assets since revenue is recognized as control of goods is transferred. The contract liabilities consist of advance payments from customers.
The contract liabilities are reported in a net position on a customer-by-customer basis at the end of each reporting period. All contract
liabilities are included in advance from customers in the condensed consolidated balance sheets. As of September 30, 2021 and March 31,
2021, the Company record advance from customers of $218,644 and $257,449, respectively Cost of revenue Cost of revenue consists primarily of cost of
materials, direct labors, overhead, and other related incidental expenses that are directly attributable to the Company’s principal
operations. Market development fees Market development fees relate mainly to market
development and advertisements of our pharmaceutical products. For the six months ended September 30, 2021 and 2020, marketing and advertising
expenses are $218,971 and $402,663, respectively, which are included in selling expenses in our condensed consolidated statements of operations
and comprehensive income. Income Taxes Current income tax expenses are provided for in
accordance with the laws of the relevant taxing authorities. As part of the process of preparing the condensed consolidated financial
statements, the Company is required to estimate its income taxes in each of the jurisdictions in which it operates. The Company accounts
for income taxes using the liability method, under which deferred income taxes are recognized for future tax consequences attributable
to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred
tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary
differences are expected to be recovered or settled. The effect on deferred taxes of a change in tax rates is recognized as income or
expense in the period that includes the enactment date. Valuation allowance is provided on deferred tax assets to the extent that it is
more likely than not that the asset will not be realizable in the foreseeable future. The Company adopts ASC 740-10-25 “Income
Taxes” which prescribes a more likely than not threshold for financial statement recognition and measurement of a tax position taken
or expected to be taken in a tax return. It also provides guidance on derecognition of income tax assets and liabilities, classification
of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, accounting
for income taxes in interim periods and income tax disclosures. The Company did not have significant unrecognized uncertain tax positions
or any unrecognized liabilities, interest or penalties associated with unrecognized tax benefit as of September 30, 2021 and March 31,
2021. Comprehensive income (loss) Comprehensive income includes net income and foreign
currency adjustments. Comprehensive income is reported in the condensed consolidated statements of operations and comprehensive income.
Accumulated other comprehensive income, as presented on the balance sheets are the cumulative foreign currency translation adjustments.
As of September 30, 2021 and March 31, 2021, the balance of accumulated other comprehensive income amounted to $758,820 and $527,786,
respectively. Leases Leases are classified as either capital or operating
leases. Leases that transfer substantially all the benefits and risks incidental to the ownership of assets are accounted for as if there
was an acquisition of an asset and incurrence of an obligation at the inception of the lease. All other leases are accounted for as operating
leases wherein rental payments are recognized in the condensed consolidated income statements on a straight-line basis over the lease
terms. The Company had no capital leases for the six months ended September 30, 2021 and 2020, respectively. Segment reporting Operating segments are reported in a manner consistent
with the internal reporting provided to the chief operating decision-maker, which is a strategic committee comprised of members of the
Company’s management team. In the respective periods presented, the Company had one single operating and reportable segment, namely
the manufacture and distribution of TCMP. Although TCMP consist of different business units of the Company, information provided to the
chief operating decision-maker is at the revenue level and the Company does not allocate operating costs or assets across business units,
as the chief operating decision-maker does not use such information to allocate resources or evaluate the performance of the business
units. As the Company’s long-lived assets are substantially all located in the PRC and substantially all of the Company’s
revenue is derived from within the PRC, no geographical information is presented. Significant risks and uncertainties Credit risk Assets that potentially subject the Company to
significant concentration of credit risk primarily consist of cash and cash equivalents, restricted cash, accounts receivable, other receivables,
advances to suppliers, loan receivable and accrued interest, and amounts due from related parties. The maximum exposure of such assets
to credit risk is their carrying amount as at the balance sheet dates. As of September 30, 2021 and March 31, 2021 the Company held cash
and cash equivalents of $31,321 and $13,333,028, respectively, which were primarily deposited in financial institutions located in Mainland
China, which were uninsured by the government authority. To limit exposure to credit risk relating to deposits, the Company primarily
place cash deposits with large financial institutions in China which management believes are of high credit quality. The Company’s
operations are carried out in Mainland China. Accordingly, the Company’s business, financial condition and results of operations
may be influenced by the political, economic and legal environments in the PRC as well as by the general state of the PRC’s economy.
In addition, the Company’s business may be influenced by changes in governmental policies with respect to laws and regulations,
anti-inflationary measures, currency conversion and remittance abroad, and rates and methods of taxation, among other factors. The Company conducts credit evaluations of its
customers and suppliers and generally does not require collateral or other security from them. The Company establishes an accounting policy
for allowance for doubtful accounts on the individual customer’s financial condition, credit history, and the current economic conditions.
As of September 30, 2021 and March 31, the Company record allowances of $275,247 and $270,693, respectively, for accounts receivable.
As of September 30, 2021 and March 31, the Company record allowances of $1,655,817 and $1,090,759, respectively, for prepayments, receivables
and other current assets. Liquidity risk The Company is also exposed to liquidity risk
which is risk that it is unable to provide sufficient capital resources and liquidity to meet its commitments and business needs. Liabilities
that potentially subject the Company to significant concentration of liquidity risk primarily consist of bank loans (current and non-current
portion), accounts payable, amounts due to related parties, and accrued expenses and other liabilities. Liquidity risk is controlled by
the application of financial position analysis and monitoring procedures. When necessary, the Company will turn to other financial institutions
and the owners to obtain short-term funding to meet the liquidity shortage. Foreign currency risk The Company has significant operating activities
in China, thus has assets and liabilities are denominated in RMB, which is not freely convertible into foreign currencies. All foreign
exchange transactions take place either through the Peoples’ Bank of China (“PBOC”) or other authorized financial institutions
at exchange rates quoted by PBOC. Approval of foreign currency payments by the PBOC or other regulatory institutions requires submitting
a payment application form together with suppliers ‘invoices and signed contracts”. The value of RMB is subject to changes
in central government policies and to international economic and political developments affecting supply and demand in the China Foreign
Exchange Trading System market. Where there is a significant change in value of RMB, the gains and losses resulting from translation of
financial statements of a foreign subsidiary will be significantly affected. Concentration risk Significant customers and suppliers are those
that account for greater than 10% of the Company’s revenues and purchases, respectively. The loss of any of the Company’s
significant supplier or the failure to purchase key raw material could have a material adverse effect on our business, consolidated results
of operations and financial condition During the six months ended September 30, 2021,
there are two customer generated sales which accounted for over 10% of total revenues generated for that period. During the six months
ended September 30, 2020, there are one customer generated sales which accounted for over 10% of total revenues generated for that period.
The details are as follows:
For the six months ended September 30,
2021 (Unaudited)
2020 (Unaudited)
Customer A 34.1 % 13.7 %
Customer B 10.0 % 0 % As of September 30, 2021 and March 31, 2021, accounts
receivable due from these customers as a percentage of consolidated accounts receivable were as follows:
As of
September 30, 2021 (Unaudited) March 31, 2021
Customer A 5.4 % 14.11 %
Customer B 6.8 % 0 %
Customer C (related party customer) 20.0 % 19.94 % During the six months ended September 30, 2021 and 2020, there were
three and three suppliers which accounted for over 10% of total purchase for that period, respectively. The details are as follows:
For the six months ended
2021 (Unaudited) 2020 (Unaudited)
Supplier A 31.93 % 21.42 %
Supplier B 23.90 % 19.68 %
Supplier C 15.58 % 17.29 % As of September 30, 2021 and March 31, 2021, accounts
payable due to these suppliers as a percentage of consolidated accounts payable were as follows:
As of
September 30, 2021 (Unaudited) March 31, 2021
Supplier A 18.83 % 23.50 %
Supplier B 8.60 % 8.67 %
Supplier C 11.04 % 7.76 % Recently issued accounting standards In February 2016, the FASB issued ASU No. 2016-02,
Leases, or ASU 2016-02, which modifies lease accounting for lessees to increase transparency and comparability by recording lease assets
and liabilities for operating leases and disclosing key information about leasing arrangements. In July 2018, the FASB issued ASU No.
2018-10, Codification Improvements to Topic 842, Leases, or ASU 2018-10, to supersede ASU 2016-02. In addition, the FASB issued ASU No.
2018-11, Leases (Topic 842): Targeted Improvements, that provide entities with an additional (and optional) transition method to adopt
the new leases standard. Under this new transition method, an entity initially applies the new leases standard at the adoption date and
recognizes a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. Consequently, an entity’s
reporting for the comparative periods presented in the financial statements in which it adopts the new leases standard will continue to
be in accordance with current GAAP (Topic ASC 840, Leases). In June 2020, the FASB issued ASU No. 2020-05, Revenue from Contracts with
Customers (Topic 606) and Leases (Topic 842): Effective Dates for Certain Entities, which amended the effective date of Topic 842, Leases.
ASC 842 is now effective for private companies and nonprofit organizations annual reporting periods beginning after December 15, 2021.
This was done to provide these organizations with accounting relief during the COVID-19 global pandemic. The amendments in these ASUs
are effective for the Company’s fiscal years, and interim periods within those fiscal years beginning April 1, 2022. The Company
does not plan to early adopt the new lease standards and the Company expects that applying the ASU 2016-02 would materially increase its
assets and liabilities due to the recognition of right-of-use assets and lease liabilities on its consolidated balance sheets, with an
immaterial impact on its consolidated statements of comprehensive loss and cash flows. Recently issued accounting standards (continued) In June 2016, the FASB issued ASU No. 2016-13,
Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, or ASU 2016-13. This ASU
is intended to improve financial reporting by requiring timelier recording of credit losses on loans and other financial instruments held
by financial institutions and other organizations. This ASU requires the measurement of all expected credit losses for financial assets
held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. This ASU requires
enhanced disclosures to help investors and other financial statement users better understand significant estimates and judgments used
in estimating credit losses, as well as the credit quality and underwriting standards of the Company’s portfolio. These disclosures
include qualitative and quantitative requirements that provide additional information about the amounts recorded in the financial statements.
In November 2018, the FASB issued ASU No. 2018-19, Codification Improvements to Topic 326, Financial Instruments—Credit Losses,
which clarifies that receivables arising from operating leases should be accounted for in accordance with ASC 842, Leases (“ASC
842”) instead of ASC Subtopic 326-20. In November 2019, the FASB issued ASU No. 2019-10, Financial Instruments—Credit Losses
(Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842): Effective Dates, which amended the effective date of ASU 2016-13.
The amendments in these ASUs are effective for the Company’s fiscal years, and interim periods within those |
