Company: JL
Filing Date: 2025-05-20
Form Type: 20-F/A
Source: 0001213900-25-045507
Chunk: 215

Company: J-Long Group Ltd
Filing Date: 2025-05-20
Form: 20-F/A
Chunk 215
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,175,373 |     |      | 7,412,903 |

| g. | Administration charges received from a related party |

|                                                            |     | For the Years Ended 
           March 31, |       |     |      |   |
|                                                            |     |                2023 |       |     | 2024 |   |
|                                                            |     |                 USD |       |     |  USD |   |
| Name                                                       |     |                     |       |     |      |   |
| Xsafe Limited                                              |     |                     | 5,962 |     |      | - |
| Total Administration charges received from a related party |     |                     | 5,962 |     |      | - |

| h. | Other related party transactions |

Mr. Danny Tze Ching Wong
provide guarantee in connection with certain loans the Company borrowed (see Note 9).

| i. | Operating lease with related party |

During April 2022, the Company
entered into four lease agreements with Charm Vision Holdings Limited, which is % owned by Mr. Danny Tze Ching Wong, for J-Long’s
office and warehouse. The lease term is two years. We paid aggregate rent related to J-Long’s office and warehouse was USD216,831
and USD for the year ended March 31, 2023 and 2024, respectively. Those lease agreements have been renewed during May 2024,
the lease term is , and the monthly rent is USD, USD2,812, USD and USD respectively. As of March 31, 2023
and 2024, the Company recognized operating lease liabilities, including both current and noncurrent portions, in the amount of USD
and USD nil respectively, and the corresponding operating lease right-of-use assets of USD and USD nil respectively, for J-Long’s
office and warehouse lease.

During January 2023, the
Company entered into a lease agreement with Charm Vision Holdings Limited, which is % owned by Mr. Danny Tze Ching Wong, for
the carpark. The lease term is two years. We paid aggregate rent related to carpark was USD and USD for the year ended
March 31, 2023 and 2024, respectively. The leases agreement has been renewed during May 2024, the lease term is , and the
monthly rent is USD. As of March 31, 2023 and 2024, the Company recognized operating lease liabilities, including