Company: JL
Filing Date: 2025-07-28
Form Type: 20-F
Source: 0001213900-25-068049
Chunk: 180

Company: J-Long Group Ltd
Filing Date: 2025-07-28
Form: 20-F
Item: Item 16G
Chunk 180
---
ITEM
16G. CORPORATE GOVERNANCE

As
a Cayman Islands company listed on the Nasdaq Global Market, we are subject to Nasdaq Stock Market corporate governance listing standards.
However, the Nasdaq rules provide that foreign private issuers may follow home country practice in lieu of the corporate governance requirements
of the Nasdaq Stock Market, subject to certain exceptions and requirements and except to the extent that such exemptions would be contrary
to US federal securities laws and regulations. The significant differences between Cayman Islands companies’ corporate governance
practices and those followed by United States companies under the Nasdaq Rules are summarized as follows:

  Rule                                                                                         

  Rule                                                                                           
  5605(e), which requires that director nominees be selected, or recommended for the Board’s     
  selection, by a majority of the independent directors or by a nominations committee comprised  
  solely of independent directors compared to Cayman Islands corporate law, which contains       
  no requirements for the selection of director nominees. We comply with Rule 5605(e) in that    
  we have a nominations committee comprised solely of independent directors that is responsible  
  for making recommendations to the Board regarding the selection and approval of director       
  nominees.                                                                                      
 ─────────────────────────────────────────────────────────────────────────────────────────────────

  Rule                                                                                              

  Rule                                                                                           

  Rule                                                                                             
  5635(c), which requires us to obtain shareholder approval prior to the issuance of securities    
  when a stock option or purchase plan is established or materially amended compared to Cayman     
  Islands corporate law that does not require shareholder approval for the issuance of securities  
  upon establishment or material amendment of such plans. If we adopt any such plan, we intend     
  to follow our home country law.                                                                  
 ───────────────────────────────────────────────────────────────────────────────────────────────────

Other
than as indicated above, we have followed and intend to continue to follow the applicable corporate governance standards under the Nasdaq
Marketplace Rules.

ITEM
16H. MINE SAFETY DISCLOSURE