Company: JL
Filing Date: 2025-07-28
Form Type: 20-F
Source: 0001213900-25-068049
Chunk: 78

Company: J-Long Group Ltd
Filing Date: 2025-07-28
Form: 20-F
Item: Item 4
Chunk 78
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 of the
customer.

Our
customers mainly consist of (i) owners of apparel brands; (ii) apparel manufacturers that manufacture apparel products for
the apparel brands; and (iii) other customers, which primarily consists of local buying offices of apparel brands. We also offer
a wide range of apparel solution services to cater to our customers’ needs for reflective and non-reflective garment trims, ranging
from market trend analysis, product design and development and production to quality control. We work with our customers on their product
requirements for the upcoming season, and we usually provide various suggestions on the product design and use of appropriate materials
using our know-how and extensive industry knowledge we have accumulated over the years.

We
sell our products and materials to apparel manufacturers that handle the manufacturing process for the apparel brands as they are usually
appointed to handle the manufacturing of their apparel products. Through discussions with the apparel brands, we generate new design
concepts and ideas for the apparel brands’ consideration using our know-how and extensive industry knowledge. If they are satisfied
with the results of their due diligence on us, the apparel brands may nominate us as their authorized supplier, in which case the contract
manufacturers of their apparel products would be required to place orders with us, with the quantity, delivery schedule and payment terms
specified. Under this arrangement, the apparel manufacturer would be our direct customer. The apparel brands give us and our manufacturing
services suppliers authorization to use the trademarks of the apparel brands during the conversion of the garment trims.

Owners
of apparel brands and local buying offices of apparel brands may also approach us to purchase materials and products from us directly.
To a smaller extent, we also receive orders from construction companies and government authorities in Hong Kong for our products
for their workwear and safety work apparel.

Since May 2024, we have operated
a manufacturing facility in Vietnam through our subsidiary, J-Long Trims Vietnam Co., Ltd., to support the production of our reflective
and non-reflective garment trims. For certain products requiring specialized conversion processes, we continue to engage trusted manufacturing
services suppliers in the PRC, closely monitored by our quality control team to ensure compliance with our standards.

Business
Operation Flow

Sales
and Marketing

Our
sales and marketing team in Hong Kong and our sales and marketing consultants in Denmark, Italy and Canada are responsible for client
management, including strengthening relationships with our existing customers and approaching potential customers, such as owners of
apparel brands and apparel manufacturers. Our sales