Company: JL
Filing Date: 2025-07-28
Form Type: 20-F
Source: 0001213900-25-068049
Chunk: 126

Company: J-Long Group Ltd
Filing Date: 2025-07-28
Form: 20-F
Item: Item 6
Chunk 126
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 Board is well balanced and diversified in alignment with our business development and strategy.

While
we do not have a formal policy regarding Board diversity, our nomination committee and Board of Directors will consider a broad range
of factors relating to the qualifications and background of nominees, which may include diversity (not limited to race, gender or national
origin). Our nomination committee’s and Board of Directors’ priority in selecting Board members is identification of persons
who will further the interests of our shareholders through their established record of professional accomplishment, the ability to contribute
positively to the collaborative culture among Board members, knowledge of our business, understanding of the competitive landscape and
professional and personal experience and expertise relevant to our growth strategy.

Board
Diversity Matrix as of March 31, 2025

  Country                                      Hong                                             
  Foreign                                      Yes                                              
  Disclosure                                   No                                               
  Total                                        6                                                
                                               Female      Non-Binary      Did                  
  Part                                                                                          
  Directors and Executives                     2           N/A             N/A                  
  Part                                                                                          
  Underrepresented                             0                                                
  LGBTQ+                                       0                                                
  Did                                          0                                                

Committees
of the Board of Directors

We
have established an audit committee, a compensation committee and a nominating and corporate governance committee under the Board of
Directors. Effective December 29, 2023, we adopted a charter for each of the three committees upon the establishment of the committees.
Each committee’s members and functions are described below.

Audit
Committee

Our
audit committee consists of Ms. Pun, Mr. S. S. Chan and Mr. N. C. Chan, and it is chaired by Ms. Pun. We have determined that
each of these three directors satisfies the “independence” requirements of the Nasdaq Listing Rules and meets the independence
standards under Rule 10A-3 under the Exchange Act. We have determined that Ms. Pun qualifies as an “audit committee financial
expert.” The audit committee oversees our accounting and financial reporting processes and the audits of our financial statements.
The responsibilities of the audit committee under the Amended Audit Committee Charter are:

  To                                                                                                                           

  To                                                                                                                                    

  To                                                                                                                                       
  approve all audit engagement fees and terms; and to pre-approve all audit and permitted non-audit and tax services that may be provided  
  by the Company’s independent auditors or other registered public accounting firms, and establish policies and procedures for             
  the Committee’s pre-approval of