Company: JL
Filing Date: 2025-07-28
Form Type: 20-F
Source: 0001213900-25-068049
Chunk: 68

Company: J-Long Group Ltd
Filing Date: 2025-07-28
Form: 20-F
Item: Item 3
Chunk 68
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 an entity
that is tax resident outside the Cayman Islands. Accordingly, for so long as the Company is a tax resident outside the Cayman Islands,
including in Hong Kong, it is not required to satisfy the economic substance test set out in the ES Act.

We
are a foreign private issuer within the meaning of the rules under the Exchange Act, and, as such, we are exempt from certain provisions
applicable to U. S. domestic public companies.

Because
we qualify as a foreign private issuer under the Exchange Act, we are exempt from certain provisions of the securities rules and
regulations in the United States that are applicable to U. S. domestic issuers, including:

  the                                                                                                                     
  rules under the Exchange Act requiring the filing with the SEC of quarterly reports on Form 10-Q or current reports on  
  Form 8-K;                                                                                                               
 ──────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────

  the                                                                                                                                   

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We
are required to file an annual report on Form 20-F within four months of the end of each fiscal year. Press releases relating
to financial results and material events will also be furnished to the SEC on Form 6-K. However, the information we are required
to file with or furnish to the SEC will be less extensive and less timely compared to that required to be filed with the SEC by U. S. domestic
issuers. As a result, you may not be afforded the same protections or information that would be made available to you if investing in
a U. S. domestic issuer.

As
a foreign private issuer, we are permitted to adopt certain home country practices in relation to corporate governance matters that differ
significantly from Nasdaq corporate governance listing standards. These practices may afford less protection to shareholders than they
would enjoy if we complied fully with Nasdaq corporate governance listing standards.

As
a foreign private issuer, we are permitted to take advantage of certain provisions in the Nasdaq rules that allow us to follow our home
country law for certain governance matters. Certain corporate governance practices in our home country, the Cayman Islands, may differ
significantly from corporate governance listing standards. Currently, we do not intend to rely on home country practices with respect
to our corporate governance. However, if we choose to follow home country practices in the future, our shareholders may be afforded less
protection than they would otherwise enjoy under the Nasdaq corporate governance listing