Company: JL
Filing Date: 2025-07-28
Form Type: 20-F
Source: 0001213900-25-068049
Chunk: 80

Company: J-Long Group Ltd
Filing Date: 2025-07-28
Form: 20-F
Item: Item 4
Chunk 80
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, we directly proceed
to delivery and arrange for settlement with our customers.

Procurement
and Production Management

Once
our customer service team confirms the order with our customers, based on the product specifications required by our customers, we proceed
to examine the existing inventory of products from our warehouse to check whether it is sufficient to fulfill the order. In the case
of insufficient stock for the required products, our sales and marketing team will procure the needed materials and products from our
U. S. licensor for our licensed U. S. branded products or from our selected suppliers for non-branded materials and products.
If the products are sufficient to satisfy the customer order, we proceed directly to delivery and settlement.

For products that require
conversion, we utilize our Vietnam manufacturing facility, established in May 2024, or, based on the product specifications, delivery
schedule, production capacity and other requirements from our customer, our product design and development team selects a suitable supplier
from our pre-approved list of manufacturing services suppliers in the PRC which may supply the converted products and we engage that manufacturing
supplier to convert our materials into the specified products based on our specifications and requirements with a processing fee.

Our
quality control team will regularly monitor the conversion process. The conversion process of the products normally consists of various
methods of cutting (such as laser cutting and custom cutting) and lamination of the materials by our manufacturing services suppliers.
Our quality control team also requires our manufacturing services suppliers to provide us with regular updates on their progress, and
our customer service team informs our customers on the current status of their order.

Quality
Control

For
the materials and products that we procure from our U. S. licensor and our suppliers, our quality control team performs regular sample
checks in accordance with our internal quality standard and the requirements of our customers, and we usually return any defective products
and request our U. S. licensor and suppliers to rectify by replacing the defective products. In cases where the defective product cannot
be replaced, we will seek to source similar alternatives and propose the alternative to our customers. If the alternative is not acceptable
to the customer, the customer may request a refund of amounts paid under the purchase order.

For
materials and products that require conversion, as the authorized distributor of our licensed U. S. brand, we strictly adhere to
quality control procedures imposed on us for the converted products, and our quality control team is responsible for ensuring that we
apply the equivalent or higher standard of quality control in