Company: JL
Filing Date: 2025-05-20
Form Type: 20-F/A
Source: 0001213900-25-045507
Chunk: 119

Company: J-Long Group Ltd
Filing Date: 2025-05-20
Form: 20-F/A
Chunk 119
---
3 compared to a cash outflow of $111,806 for the same period of 2022, which led to an approximately $31,000 increase in net cash outflow from operating activities.                                             |
| (3)  | Change in prepayment, deposits and other receivable resulted in a cash inflow of $163,460 for the year ended March 31, 2023 compared to a cash inflow of $25,859 for the same period of 2022, which led to an approximately $138,000 increase in net cash inflow from operating activities.                       |
| (4)  | Change in accounts payable and accounts payable to related party resulted in a cash outflow of $1,545,485 for the year ended March 31, 2023 compared to a cash inflow of $1,890,227 for the same period of 2022, which led to an approximately $3,436,000 increase in net cash outflow from operating activities. |
| (5)  | Change in accruals and other current liabilities resulted in a cash outflow of $9,228 for the year ended March 31, 2023 compared to a cash inflow of $165,695 for the same period of 2022, which led to an approximately $175,000 increase in net cash outflow from operating activities.                         |
| (6)  | Change in contract liabilities resulted in a cash inflow of $23,454 for the year ended March 31, 2023 compared to a cash outflow of $163,669 for the same period of 2022, which led to an approximately $187,000 increase in net cash inflow from operating activities.                                           |
| (8)  | Change in tax payables resulted in a cash outflow of $216,021 for the year ended March 31, 2023 compared to a cash outflow of $305,665 for the same period of 2022, which led to an approximately $90,000 decrease in net cash outflow from operating activities.                                                 |
| (9)  | Change in inventories resulted in a cash outflow of $3,277,654 for the year ended March 31, 2023 compared to a cash outflow of $593,639 for the same period of 2022, which led to an approximately $2,684,000 increase in net cash outflow from operating activities.                                             |
| (10) |