Company: JL
Filing Date: 2025-04-03
Form Type: 20-F/A
Source: 0001213900-25-028675
Chunk: 196

Company: J-Long Group Ltd
Filing Date: 2025-04-03
Form: 20-F/A
Chunk 196
---
 |     | USD        |   |     | USD        |   |     | USD        |          |   |     | USD        |       |
| Corporate Bonds   |     |      | 198,916 |     |            | — |     |            | — |     |            | (196,641 | ) |     |            | 2,275 |
| Total Investments |     |      | 198,916 |     |            | — |     |            | — |     |            | (196,641 | ) |     |            | 2,275 |

Impairment Losses on Investment in Marketable Debt Securities

For the fiscal years ended
March 31, 2024, 2023 and 2022, losses resulting from the impairment of investment in marketable debt securities to reflect the decline
in value considered to be other-than-temporary were USD, USD and nil, respectively.

The following table shows our
investments’ gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities
has been in a continuous unrealized loss position for which an OTTI has not been recognized in net income, at March 31, 2023 and
2024:

| March 31, 2023    |     | Less than 12 months 
 Fair                
 Value               |         |     | Unrealized 
 Losses,    
 before tax |     |     | 12 Months or more 
 Fair              
 Value             |   |     | Unrealized 
 Losses,    
 before tax |   |     | Total 
 Fair  
 Value |         |     | Unrealized 
 Losses,    
 before tax |     |
|:------------------|:----|:--------------------|--------:|:----|:-----------|----:|:----|:------------------|:--|:----|:-----------|:--|:----|:------|--------:|:----|:-----------|----:|
|                   |     | USD                 |         |     | USD        |     |     | USD               |   |     | USD        |   |     | USD   |         |     | USD        |     |
| Corporate Bonds   |     |                     | 198,718 |     |            | 496 |     |                   | — |     |            | — |     |       | 198,718 |     |            | 496 |
| Total Investments |     |                     | 198,