Company: JL
Filing Date: 2025-05-20
Form Type: 20-F/A
Source: 0001213900-25-045507
Chunk: 198

Company: J-Long Group Ltd
Filing Date: 2025-05-20
Form: 20-F/A
Chunk 198
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 |     |                    | 38,292,412 |     |     | 38,292,397 |     |     | 28,378,669 |

Revenue by geographic areas

|                                     |     | For the year ended 
 March 31,          |       2022 |     |     |       2023 |     |     |       2024 |
|:------------------------------------|:----|:-------------------|-----------:|:----|:----|-----------:|:----|:----|-----------:|
|                                     |     | USD                |            |     | USD |            |     | USD |            |
| Asia (excluded Hong Kong and China) |     |                    | 13,677,980 |     |     | 13,618,640 |     |     | 12,481,669 |
| Hong Kong                           |     |                    | 14,822,478 |     |     | 12,536,891 |     |     |  8,117,692 |
| China                               |     |                    |  5,096,557 |     |     |  3,900,174 |     |     |  2,770,967 |
| Non-Asia                            |     |                    |  4,695,397 |     |     |  8,236,692 |     |     |  5,008,341 |
|                                     |     |                    | 38,292,412 |     |     | 38,292,397 |     |     | 28,378,669 |

Cost of sales

Cost of products sold is primarily
comprised of direct materials and sub-contractor fee. Cost of products sold also includes the cost for products inspection, lease expense
for warehouse, packing and design.

F - 17 J-LONG GROUP LIMITED
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED MARCH 31, 2024, 2023 AND 2022 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(cont.) Selling and marketing expenses Selling expenses mainly consists of commission paid, out-bound shipping cost, travel expenses, exhibition and promotion fees, and staff costs. General and administrative expenses General and administrative expenses mainly consist of administrativestaff costs and directors’ remuneration, travel and transportation expenses , depreciation of property, plant and equipment,office expenses, bank charges, professional fee, audit