Company: JL
Filing Date: 2025-05-20
Form Type: 20-F/A
Source: 0001213900-25-045507
Chunk: 135

Company: J-Long Group Ltd
Filing Date: 2025-05-20
Form: 20-F/A
Chunk 135
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 to do so, we may utilize these exemptions for as long as we continue to qualify as a foreign private issuer. Duties of Directors As a matter of Cayman Islands law, a director of a Cayman Islands company is in the position of a fiduciary with respect to the company and therefore it is considered that he owes the following duties to the company — a duty to act bona fide in the best interests of the company, a duty not to make a profit based on his or her position as director (unless the company permits him to do so) and a duty not to put himself in a position where the interests of the company conflict with his or her personal interest or his or her duty to a third party. A director of a Cayman Islands company owes to the company a duty to act with skill and care. It was previously considered that a director need not exhibit in the performance of his or her duties a greater degree of skill than may reasonably be expected from a person of his or her knowledge and experience. However, English and Commonwealth courts have moved towards an objective standard with regard to the required skill and care and these authorities are likely to be followed in the Cayman Islands. Code of Conduct and Code of Ethics As of this Annual Report, we have adopted a written code of business conduct and ethics that applies to our directors, officers and employees, including our chief executive officer, chief financial officer, principal accounting officer or controller or persons performing similar functions. A current copy of this code has been filed as Exhibit 11.1 to this Annual Report. Compensation of Directors and Senior Management/Executive Personnel Our directors and members of our senior management receive compensation in the form of salaries, allowances, bonuses and other benefits-in-kind, including our contribution to the pension scheme. Our compensation committee determines the salaries of our directors and members of our senior management based on their qualifications, positions and seniority. 86 The following table summarizes all compensation received by our directors, executive officers and key employees during the fiscal years ended March 31, 2024, 2023 and 2022: Summary Compensation Table

|                                    |     | Compensation Paid |      |     |        |           |     |          |           |     |                    |        |
| Name and Principal Position        |     | Fiscal            
 Year              |      |     | Salary 
 (HK$)  |           |     | Bonus(1) 
 (HK$)    |           |     | Other(2)           
 Compensation (HK$) |        |
|