Company: JL
Filing Date: 2025-02-21
Form Type: 6-K
Source: 0001213900-25-015867
Chunk: 2

Company: J-Long Group Ltd
Filing Date: 2025-02-21
Form: 6-K
Chunk 2
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 average number of ordinary shares used in computing net income per share |     |                          |            |   |     |            |            |   |
| Basic and diluted                                                                 |     |                          |  3,000,000 |   |     |            |  3,140,000 |   |

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Management’s Discussion and Analysis of Results of Operations and Liquidity and Capital Resources

Overview:

| ● | Revenue was approximately US$19.0 million for the six months ended September 30, 2024, representing an increase of approximately 30.6% from the same period in 2023. |

| ● | Net income was approximately                                                                                                               
 US$2.3 million for the six months ended September 30, 2024 (2023: approximately US$1.4 million), representing an increase of approximately 
 62.6% from the same period in 2023.                                                                                                        |

Six-Month Financial Results Ended September 30, 2024

Revenue. Revenue
increased by approximately 30.6% from approximately US$14.6 million for the six months ended September 30, 2023, to approximately US$19.0
million for the six months ended September 30, 2024. The growth in revenue during the six-month period ended September 30, 2024, was primarily
driven by a rise in orders from key customers, who had previously cleared excess inventory from the prior year.

Selling, general and administrative expenses. Selling, general and administrative expenses increased by approximately 18.3% from approximately US$2.4
million for the six months ended September 30, 2023, to approximately US$2.9 million for the six months ended September 30, 2024, which
was mainly due to an increase in payroll to our staff and fees to our directors.

Other income, net.
Other net income increased by approximately US$0.2 million from approximately US$0.2 million for the six months ended September 30, 2023,
to approximately US$0.4 million for the six months ended September 30, 2024, which was mainly due to an increase in interest income.

Income tax expense. Income tax expense increased to US$0.5 million for the six months ended September 30, 2024 (for the six months ended
September 30, 2023: approximately US$0.