Company: JL
Filing Date: 2025-07-28
Form Type: 20-F
Source: 0001213900-25-068049
Chunk: 129

Company: J-Long Group Ltd
Filing Date: 2025-07-28
Form: 20-F
Item: Item 6
Chunk 129
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 we choose 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 incorporated by reference to Exhibit 11.1 to the 2024 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.

The
following table summarizes all compensation received by our directors, executive officers and key employees during the fiscal years ended
March 31, 2025 and 2024:

Summary
Compensation Table

                                          Compensation Paid                                             
  Name and Principal Position                        Fiscal                                             
  Mr. Danny Tze                                        2023      358,800        Nil            16,560   
  Chairman                                             2024      4,827,600      5,000,000