Company: JL
Filing Date: 2025-04-03
Form Type: 20-F/A
Source: 0001213900-25-028675
Chunk: 175

Company: J-Long Group Ltd
Filing Date: 2025-04-03
Form: 20-F/A
Chunk 175
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178 |
| Additional Paid-in Capital                                                                                                                              |     |                    |    256,410 |   |     |      |  4,297,632 |
| Accumulated other comprehensive income/(loss)                                                                                                           |     |                    |       (414 | ) |     |      |          - |
| Retained earnings                                                                                                                                       |     |                    | 11,090,678 |   |     |      |  5,874,338 |
| Total shareholders’ equity                                                                                                                              |     |                    | 11,347,799 |   |     |      | 10,173,148 |
| TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY                                                                                                              |     |                    | 20,605,613 |   |     |      | 16,894,061 |

| (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:                                                               |     |