Company: JL
Filing Date: 2025-07-28
Form Type: 20-F
Source: 0001213900-25-068049
Chunk: 37

Company: J-Long Group Ltd
Filing Date: 2025-07-28
Form: 20-F
Item: Item 3
Chunk 37
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 in effecting service of legal process, enforcing foreign judgments or bringing actions in Hong Kong against
us or our management named in this Annual Report based on Hong Kong laws.

Currently, majority of our
operations are conducted in Hong Kong outside the United States, and all of our assets are located outside the United States. A majority
of our directors and officers are Hong Kong nationals or residents and a substantial portion of their assets are located in Hong Kong
outside the United States. You may experience difficulties in effecting service of legal process, enforcing foreign judgments or bringing
actions in Hong Kong against us or our management named in this Annual Report, as judgments entered in the United States can be enforced
in Hong Kong only at common law. If you want to enforce a judgment of the United States in Hong Kong, it must be a final judgment conclusive
upon the merits of the claim, for a liquidated amount in a civil matter and not in respect of taxes, fines, penalties, or similar charges,
the proceedings in which the judgment was obtained were not contrary to natural justice, and the enforcement of the judgment is not contrary
to public policy of Hong Kong. Such a judgment must be for a fixed sum and must also come from a “competent” court as determined
by the private international law rules applied by the Hong Kong courts. In addition, the PRC does not have treaties providing for the
reciprocal recognition and enforcement of judgments of courts with the Cayman Islands and many other countries and regions. Therefore,
recognition and enforcement in the PRC of judgments of a court in any of these non-PRC jurisdictions in relation to any matter not subject
to a binding arbitration provision may be difficult or impossible. For more information regarding the relevant laws of the Cayman Islands
and Hong Kong, see Item 10. “ Additional Information - Enforcement of Civil Liabilities.”

Changes
in international trade policies, trade disputes, barriers to trade, or the emergence of a trade war may dampen growth in Hong Kong,
where the majority of our customers reside.

Political
events, international trade disputes, and other business interruptions could harm or disrupt international commerce and the global economy,
and they could have a material adverse effect on us and our customers, our service providers, and our other partners. International trade
disputes could result in tariffs and other protectionist measures that may materially and adversely affect our business.

Tariffs
could increase the cost of the services and products, which could affect customers’ investment decisions. In addition, political