Company: JL
Filing Date: 2025-07-28
Form Type: 20-F
Source: 0001213900-25-068049
Chunk: 207

Company: J-Long Group Ltd
Filing Date: 2025-07-28
Form: 20-F
Item: Item 18
Chunk 207
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  Operating lease expense      311,708                374,956                454,275  

Other information about
the Company’s leases is as follows:

                                                                                    As of                                                                         
                                                                                    March 31,                                                                     
                                                                                    2023                          2024                      2025                  
                                                                                    USD                           USD                       USD                   
 ──────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Cash paid for amount included in the measurement of lease liabilities:                                                                                          
  Operating cash flows used in operating leases                                                      304,419                379,510                      414,715  
  Right-of-use assets obtained in exchange for new operating lease liabilities                       710,437                -                          1,338,939  
  Weighted-average remaining lease term                                                            1.1 years                0.58 years                3.31 years  
  Weighted-average discount rate                                                                        4.26                4.26                            8.49  

The following is a maturity
analysis of the annual undiscounted cash flows for lease liabilities as of March 31, 2024:

                                                                      Total    
                                                                      USD      
  Years ending March 31,                                                       
  2025                                                                89,451   
  2026                                                                —        
  2027                                                                —        
  2028                                                                —        
  2029 and thereafter                                                 —        
  Total undiscounted lease payments                                   89,451   
  Less: imputed interest                                              ( 1,312  
  Lease liabilities recognized in the Consolidated Balance Sheet      88,139   

F-24

J-LONG GROUP LIMITED

7.
Leases(cont.)

The following is a maturity
analysis of the annual undiscounted cash flows for lease liabilities as of March 31, 2025:

                                                                          Total  
                                                                            USD  
  Years ending March 31,                                                         
  2026                                                                  478,262  
  2027                                                                  239,349  
  2028                                                                  209,185  
  2029                                                                  209,185  
  2030 and thereafter                                                    52,296  
  Total undiscounted lease payments                                   1,188,277  
  Less: imputed interest                                              ( 167,765  
  Lease liabilities recognized in the Consolidated Balance Sheet      1,020,512  

8. PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment
consists of the following as of March 31,