import android.os.Handler;

public class Counter {

    private Handler handler;
    private int time;
    private int min;
    private int sec;
    private String minPrefix;
    private String secPrefix;
    private iCounter counter;

    public Counter init() {
        this.handler = new Handler();
        return this;
    }

    public Counter time(int time) {
        this.time = time;
        return this;
    }

    public Counter listener(iCounter counter) {
        this.counter = counter;
        return this;
    }

    public Counter startTime() {
        CounterTime();
        return this;
    }

    public void stopTime() {
        this.time = 0;
    }

    public boolean isRun() {
        if (time > 0) {
            return true;
        }
        return false;
    }

    public interface iCounter {
        void counterTime(String time);

        void counterFinish();
    }

    private void CounterTime() {
        if (time > 0) {
            handler.postDelayed(new Runnable() {
                public void run() {
                    time--;

                    min = (int) Math.floor(time / 60);
                    sec = time % 60;

                    minPrefix = "";
                    if (min < 10) {
                        minPrefix = "0";
                    }

                    secPrefix = "";
                    if (sec < 10) {
                        secPrefix = "0";
                    }
                    if (time > 0) {
                        counter.counterTime(String.valueOf(minPrefix + min + ":" + secPrefix + sec));
                    } else {
                        counter.counterTime(String.valueOf("00:00"));
                    }
                    CounterTime();
                }
            }, 1000);
        } else {
            counter.counterFinish();
        }
    }

}

private Counter counter;

if (counter != null && counter.isRun()) {
    return;
}

counter = new Counter().init().time(120).listener(new Counter.iCounter() {
    @Override
    public void counterTime(String time) {
        txtResendSms.setText(time);
    }

    @Override
    public void counterFinish() {

    }
}).startTime();