Company: JL
Filing Date: 2025-07-28
Form Type: 20-F
Source: 0001213900-25-068049
Chunk: 82

Company: J-Long Group Ltd
Filing Date: 2025-07-28
Form: 20-F
Item: Item 4
Chunk 82
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 widely used across industries and applications as consumer apparel
and sportswear, uniform and safety workwear, outerwear accessories and outdoor hard gear. The pictures below illustrate some of the applications
of our products:

Pricing
Strategy

We
usually determine the price of a product on a cost-plus basis, and our prices are quoted in HKD, RMB or USD. In determining our quote,
we take into account the costs of materials, the quantity of the purchase orders, the complexity of the product design, delivery costs,
the costs of the converted products quoted by the manufacturing services suppliers (if applicable) and the estimated time required.

Customers

Our
customers mainly consist of (i) owners of apparel brands; (ii) apparel manufacturers that manufacture apparel products for
owners of apparel brands; and (iii) local buying offices of apparel brands.

We
do not enter into long-term agreements with our customers, which is in line with the common industry practice. In a typical sales transaction,
our customers will place a purchase order with us, and we will confirm the purchase by issuing a confirmation in return. Set out below
are the salient terms of a sales transaction:

  Product          A                                                                                                                                   
  description      brief description of the product, the product design and specification, materials to be used, color and size                        
 ───────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Order            The                                                                                                                                 
  Payment          We                                                                                                                                  
  Delivery         The                                                                                                                                 

Product
Returns and Warranty

We
do not have a product warranty policy. As a general policy, we accept product returns due to defects caused by us after conducting an
investigation to ascertain the cause of the defects. Depending on the circumstances of each case, we may replace the defective products
or may issue a refund to our customer if the defect is caused by us. Upon receiving a complaint from our customer in relation to a potential
product defect, we will perform proper inspection and examination of the defective products such as by comparing the defective products
to our sample products. We did not record any material sales returns nor were we subject to any material product liability claims during
the years ended March 31, 2025 and 2024.

Sales
and Marketing Team

We
conduct our sales and marketing through our sales and marketing team in Hong Kong and also through the sales and marketing services
consultants that we have engaged for other geographical regions outside Hong Kong and mainland China. Our sales and