Company: JL
Filing Date: 2025-07-28
Form Type: 20-F
Source: 0001213900-25-068049
Chunk: 77

Company: J-Long Group Ltd
Filing Date: 2025-07-28
Form: 20-F
Item: Item 4
Chunk 77
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Chart

The
chart below illustrates our corporate structure and identifies our subsidiaries as of the date of this Annual Report:

Subsidiaries

A
description of our subsidiaries is set out below.

Stratum
Star Limited.

J-Long
Limited (Hong Kong).

Alpine
Eagle Limited.

Sun
Choice Enterprises Limited.

J-Long Trims Vietnam
Co., Ltd. On May 27, 2024, J-Long Trims Vietnam Co., Ltd (“ JLVN”) was incorporated as a company with limited liability
under the laws of Vietnam. JLHK is the parent company of JLVN with 51% controlling stake and J-Long Trims Pte. Ltd is the non-controlling
shareholder of JLVN with 49% controlling stake. JLVN is our VN Operating Subsidiary engaged in business operations in Vietnam.

BUSINESS
OF J-LONG LIMITED (HONG KONG)

Overview

We are a holding company
incorporated in the Cayman Islands with majority operations conducted by our Operating Subsidiary in Hong Kong, JLHK.

We are an established distributor
in Hong Kong of reflective and non-reflective garment trims including, among others, heat transfers, fabrics, woven labels and tapes,
sewing badges, piping, zipper pulls and drawcords, with a manufacturing plant in Vietnam. We have nearly 30 years of experience in
the apparel industry and have served over 100 international brands globally, including outerwear and sportswear brands, uniform and safety
workwear brands and fashion brands. We have a 25 year working relationship with a leading U. S. multinational conglomerate listed
on the New York Stock Exchange, who is also our primary supplier of materials. It produces, among other things, reflective products
for use in the fields of industry, work safety, U. S. health care and consumer goods. We have been its authorized distributor of 3M™
Scotchlite™ reflective materials since the year 2000. The leading U. S. multinational conglomerate sells its 3M™ Scotchlite™
reflective materials through regional distributors around the world. We are a long-standing channel partner and one of the leading converters
of 3M™ Scotchlite™ reflective materials, serving a range of global brands. As a converter for 3M™ Scotchlite™
reflective materials, we provide adhesive solutions by offering custom shaped parts designed to the specification requirements