Company: JL
Filing Date: 2025-07-28
Form Type: 20-F
Source: 0001213900-25-068049
Chunk: 117

Company: J-Long Group Ltd
Filing Date: 2025-07-28
Form: 20-F
Item: Item 5
Chunk 117
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ow of 100,343 for the year ended March 31, 2024 compared to a cash inflow of $23,454 for the same period of       
           2023, which led to an approximately $77,000 increase in net cash inflow from operating activities.                                       
  (7)      Change in tax payables                                                                                                                   
           resulted in a cash outflow of $1,079,215 for the year ended March 31, 2024 compared to a cash outflow of $216,021 for the same period    
           of 2023, which led to an approximately $863,000 increase in net cash outflow from operating activities.                                  
  (8)      Change in inventories resulted                                                                                                           
           in a cash inflow of $1,220,369 for the year ended March 31, 2024 compared to a cash outflow of $3,277,654 for the same period of         
           2023, which led to an approximately $4,498,000 increase in net cash inflow from operating activities.                                    
  (9)      Net income of $783,660                                                                                                                   
           in the year ended March 31, 2024 compared to net income of $6,656,151 for the same period of 2023, which led to an approximately         
           $5,872,000 decrease in net cash inflow from operating activities.                                                                        
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Investing Activities

For the year ended March
31, 2025, net cash used in investing activities was $1,021,495, which was the result of payment of acquiring property, plant and equipment.

For the year ended March
31, 2024, net cash provided by investing activities was $17, which was the result of the net off of payment of acquiring property, plant
and equipment and net proceeds from redemption of marketable debt securities.

For the year ended March
31, 2023, net cash provided by investing activities was $2,061,606, which was the result of the net proceeds from the acquisition and
sale of property, plant and equipment and marketable debt securities.

Financing Activities

For the year ended March 31, 2025, net cash used in financing activities
was $669,868 which was due to the repayment of bank loans of $645,415, payment of dividend