Company: JL
Filing Date: 2025-05-20
Form Type: 20-F/A
Source: 0001213900-25-045507
Chunk: 181

Company: J-Long Group Ltd
Filing Date: 2025-05-20
Form: 20-F/A
Chunk 181
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| (1) | Retroactively adjusted for the effects of the Stock Split 
 (see Note 1).                                             |

The accompanying notes are an integral part of these consolidated financial statements. F - 3 J-LONG GROUP LIMITED
CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME
FOR THE YEARS ENDED MARCH 31, 2024, 2023 AND 2022

|                                                                                   |     | For the year ended March 31, |       2022 |   |     |     |       2023 |   |     |     |       2024 |   |
|:----------------------------------------------------------------------------------|:----|:-----------------------------|-----------:|:--|:----|:----|-----------:|:--|:----|:----|-----------:|:--|
|                                                                                   |     | USD                          |            |   |     | USD |            |   |     | USD |            |   |
| Revenues                                                                          |     |                              | 38,292,412 |   |     |     | 38,292,397 |   |     |     | 28,378,669 |   |
| Cost of sales                                                                     |     |                              | 29,436,421 |   |     |     | 28,253,752 |   |     |     | 21,581,411 |   |
| Gross profit                                                                      |     |                              |  8,855,991 |   |     |     | 10,038,645 |   |     |     |  6,797,258 |   |
| Operating expenses:                                                               |     |                              |            |   |     |     |            |   |     |     |            |   |
| Selling and marketing expenses                                                    |     |                              |  1,740,278 |   |     |     |  2,170,570 |   |     |     |  2,068,502 |   |
| General and administrative expenses                                               |     |                              |  1,585,268 |   |     |     |  1,635,222 |   |     |     |  4,348,458 |   |
| Total operating expenses                                                          |     |                              |  3,325,546 |   |     |     |  3,805,792 |   |     |     |  6,416,960 |