Company: JL
Filing Date: 2025-07-28
Form Type: 20-F
Source: 0001213900-25-068049
Chunk: 174

Company: J-Long Group Ltd
Filing Date: 2025-07-28
Form: 20-F
Item: Item 15
Chunk 174
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 of the Treadway Commission
(“ COSO”).

A material weakness is a
deficiency, or combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility
that a material misstatement of the Company’s annual or interim financial statements will not be prevented or detected on a timely
basis. In its assessment of the effectiveness of internal control over financial reporting as of March 31, 2025, the Company determined
that our internal control over financial reporting was not effective. The material weaknesses identified were as follows:

  the                                                                                             

  limited                                                                                    

  inadequate segregation of duties consistent with control objectives;  

  lack                                                                                                  

To address these weaknesses, the Company has engaged external consultants
with expertise in US accounting and SEC filing to support our financial reporting processes. Additionally, we are actively implementing
improvements, including:

  enhancing the team with external expertise to address complex accounting  

  strengthening information processing controls with additional support from  

  improving segregation of duties through ongoing adjustments to management  

  developing formal policies and procedures to support the review of significant  

These efforts are in progress, and management is committed to continuing
this work to enhance the effectiveness of our internal control over financial reporting.

This
Annual Report does not include an attestation report of our registered public accounting firm regarding internal control over financial
reporting. Management’s report was not subject to attestation by the Company’s registered public accounting firm pursuant
to the exemption provided to issuers that are not “large accelerated filers” nor “accelerated filers” under the
Dodd-Frank Wall Street Reform and Consumer Protection Act.

Changes
in Internal Control over Financial Reporting

During the fiscal year
ended March 31, 2025, there was no change in the Company’s internal control over financial reporting that has materially affected,
or is reasonably likely to materially affect, the Company’s internal control over financial reporting. However, to address prior
material weaknesses, the Company has engaged external accounting consultants with expertise in U. S. GAAP and SEC requirements to support
our finance and accounting team. This effort is ongoing, with planned improvements continuing through the fiscal year ending March 31,
2025, to enhance the effectiveness of our internal controls.

ITEM
16. RESERVED