Company: JL
Filing Date: 2025-07-28
Form Type: 20-F
Source: 0001213900-25-068049
Chunk: 22

Company: J-Long Group Ltd
Filing Date: 2025-07-28
Form: 20-F
Item: Item 3
Chunk 22
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 If listing had been deemed an “indirect overseas offering and listing by companies in
mainland China” under the Trial Measures, we would have had to complete the filing procedures for listing if: (i) we could not
obtain the approval of our listing before the effective date of the Trial Measures; or (ii) we obtained the approval before the
effective date of the Trial Measures but could not complete the overseas listing before September 30, 2023. If we had been subject
to the filing requirements, we could not have assured you that we would be able to complete such filings in a timely manner or even
at all.

On
December 28, 2021, the CAC jointly with the relevant authorities formally published Measures for Cybersecurity Review (2021) which
took effect on February 15, 2022, and replaced the former Measures for Cybersecurity Review (2020) issued on July 10, 2021.
Measures for Cybersecurity Review (2021) stipulates that operators of critical information infrastructure purchasing network products
and services, and online platform operators (together with the operators of critical information infrastructure, the “ Operators”)
carrying out data processing activities that affect or may affect national security, shall conduct a cybersecurity review, and any online
platform operator who controls more than one million users’ personal information must go through a cybersecurity review by the
cybersecurity review office if it seeks to be listed in a foreign country.

Given
that: (i) JLHK, our HK Operating Subsidiary, is incorporated and located in Hong Kong; (ii) we have no subsidiary, VIE structure or direct
operations in mainland China; and (iii) pursuant to the Basic Law, which is a national law of the PRC and the constitutional document
for Hong Kong, national laws of the PRC shall not be applied in Hong Kong except for those listed in Annex III of the Basic Law (which
is confined to laws relating to defense and foreign affairs, as well as other matters outside the autonomy of Hong Kong), we do not currently
expect the Measures for Cybersecurity Review (2021), the PRC Personal Information Protection Law, and the Draft Overseas Listing Regulations
to have an impact on our business, operations, or any future offerings. Our belief is based on the following: (i) we do not believe that
JLHK falls within the definition of an “ Operator” that is required to file for cybersecurity review before listing in