Company: JL
Filing Date: 2025-07-28
Form Type: 20-F
Source: 0001213900-25-068049
Chunk: 2

Company: J-Long Group Ltd
Filing Date: 2025-07-28
Form: 20-F
Item: Item 3
Chunk 2
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  See “ Risk Factors — Risks Related to Doing Business in Hong Kong — We may become subject to a variety of PRC                           
  laws and other obligations regarding data security with respect to offerings that are conducted overseas and/or foreign investment      
  in China-based issuers, and any failure to comply with applicable laws and obligations could have a material and adverse effect on      
  our business, financial condition and results of operations and may hinder our ability to offer or continue to offer Ordinary Shares    
  to investors and cause the value of our Ordinary Shares to significantly decline or be worthless” on page 14 of this Annual             
  Report.                                                                                                                                 
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  To                                                                                                                                
  the extent cash or assets in the business is in the PRC or Hong Kong or our Hong Kong Operating Subsidiary, the funds or assets   
  may not be available to fund operations or for other use outside of the PRC or Hong Kong due to oversight on or the imposition    
  by the PRC government of restrictions and limitations on our ability or the ability of our Operating Subsidiary to transfer cash  
  or assets. See “ Risk Factors — Risks Related to Doing Business in Hong Kong -- To the extent cash or assets in the               
  business is in our Hong Kong Operating Subsidiary, the funds or assets may not be available to fund operations or for other       
  use outside of the PRC or Hong Kong due to oversight on or the imposition by the PRC government of restrictions and limitations   
  on our ability or the ability of our Operating Subsidiary to transfer cash or assets” on page 19 of this Annual Report.           
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  Although                                                                                                                                    

  Although                                                                                                                                      
  the audit report included in this Annual Report is prepared by U. S. auditors who are currently inspectable by the PCAOB, there               
  is no guarantee that future audit reports will be issued by auditors inspectable by the PCAOB and, as such, in the future, investors          
  may be deprived of the benefits of the PCAOB inspection program. Furthermore, trading in our Ordinary Shares may be prohibited under          
  the HFCA Act if the SEC subsequently determines our audit work is performed by auditors that the PCAOB is unable to inspect or investigate    
  completely, and as a result, U. S.