Company: JL
Filing Date: 2025-07-28
Form Type: 20-F
Source: 0001213900-25-068049
Chunk: 67

Company: J-Long Group Ltd
Filing Date: 2025-07-28
Form: 20-F
Item: Item 3
Chunk 67
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 of the United States.

Shareholders
of Cayman Islands-exempted companies like us have no general rights under Cayman Islands law to obtain copies of the register of members
or corporate records of the company. They will, however, have such rights as may be set out in the company’s articles of association.
A Cayman Islands exempted company may maintain its principal register of members and any branch registers in any country or territory,
whether within or outside the Cayman Islands, as the company may determine from time to time. There is no requirement for an exempted
company to make any returns of members to the Registrar of Companies in the Cayman Islands. The names and addresses of the members are,
accordingly, not a matter of public record and are not available for public inspection. However, an exempted company shall make available
at its registered office, in electronic form or any other medium, such register of members, including any branch register of member,
as may be required of it upon service of an order or notice by the Tax Information Authority pursuant to the Tax Information Authority
Act (2013 Revision) of the Cayman Islands. This may make it more difficult for you to obtain the information needed to establish any
facts necessary for a shareholder motion or to solicit proxies from other shareholders in connection with a proxy contest.

Certain
corporate governance practices in the Cayman Islands, which is our home country, differ significantly from requirements for companies
incorporated in other jurisdictions such as the United States. To the extent we choose to follow home country practices with respect
to corporate governance matters, our shareholders may be afforded less protection than they otherwise would under rules and regulations
applicable to U. S. domestic issuers.

As
a result of all of the above, our public shareholders may have more difficulty in protecting their interests in the face of actions taken
by management or members of our Board of Directors than they would as public shareholders of a company incorporated in the United States.

Cayman
Islands economic substance requirements may have an effect on our business and operations.

Pursuant
to the International Tax Cooperation (Economic Substance) Act, 2018 of the Cayman Islands (“ ES Act”) that came into force
on January 1, 2019, a “relevant entity” is required to satisfy the economic substance test set out in the ES Act. A “relevant
entity” includes an exempted company incorporated in the Cayman Islands as is the Company; however, it does not include