Company: JL
Filing Date: 2025-07-28
Form Type: 20-F
Source: 0001213900-25-068049
Chunk: 16

Company: J-Long Group Ltd
Filing Date: 2025-07-28
Form: 20-F
Item: Item 3
Chunk 16
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 policy
that allows for a democratic, autonomous Hong Kong under Beijing’s rule.

If
the PRC were to, in fact, renege on its agreement to allow Hong Kong to function autonomously, this could potentially impact Hong Kong’s
common law legal system and may in turn bring about uncertainty in, for example, the enforcement of our contractual rights. This could,
in turn, materially and adversely affect our business and operation. Accordingly, we cannot predict the effect of future developments
in the Hong Kong legal system, including the promulgation of new laws, changes to existing laws or the interpretation or enforcement
thereof, or the pre-emption of local regulations by national laws. These uncertainties could limit the legal protections available to
you.

By
contrast, the PRC legal system is a civil law system based on written statutes unlike the common law system applicable in Hong Kong;
therefore prior court decisions may be cited for reference but have limited precedential value.

Since
1979, the PRC government has promulgated laws and regulations governing economic matters in general, such as foreign investment, corporate
organization and governance, commerce, taxation and trade. However, China has not developed a fully integrated legal system. As a result,
recently-enacted laws and regulations may not sufficiently cover all aspects of economic activities in China. In particular, because
these laws and regulations are relatively new and due to the limited volume of published cases and their non-binding nature, interpretation
and enforcement of these newer laws and regulations involve greater uncertainties than those in other jurisdictions available to you.
In addition, the PRC’s legal system is based in part on government policies and administrative rules and many have retroactive
effects. As a result, we cannot predict the effect of future developments in China’s legal system, including the promulgation of
new laws, changes to existing laws or the interpretation or enforcement thereof, or the pre-emption of local regulations by national
laws.

Uncertainties
regarding the interpretation and enforcement of PRC laws, rules and regulations, which could change at any time with little advance notice,
could limit the legal protections available to us.

The
PRC legal system is based on written statutes and prior court decisions have limited value as precedents. Since the PRC legal system
continues to rapidly evolve, the interpretations of many laws, regulations and rules, which could change at any time with little advance
notice, are not always uniform and enforcement of these laws, regulations and rules involves uncertainties.

We