Company: JL
Filing Date: 2025-05-20
Form Type: 20-F/A
Source: 0001213900-25-045507
Chunk: 173

Company: J-Long Group Ltd
Filing Date: 2025-05-20
Form: 20-F/A
Chunk 173
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ables and trade payables in foreign currencies.

|                  |     |                                          | At March 31, 2022 |     |                                                    |         |     |                                                    |          |     |                                          | At March 31, 2023 |     |                                                    |         |     |                                                    |          |     |                                          | At March 31, 2024 |     |                                                    |        |     |                                                    |         |
|:-----------------|:----|:-----------------------------------------|------------------:|:----|:---------------------------------------------------|--------:|:----|:---------------------------------------------------|---------:|:----|:-----------------------------------------|------------------:|:----|:---------------------------------------------------|--------:|:----|:---------------------------------------------------|---------:|:----|:-----------------------------------------|------------------:|:----|:---------------------------------------------------|-------:|:----|:---------------------------------------------------|--------:|
| Foreign Currency |     | Notional profit before tax expense (US$) |                   |     | Impact on profit before tax expense +500 bps (US$) |         |     | Impact on profit before tax expense -500 bps (US$) |          |     | Notional profit before tax expense (US$) |                   |     | Impact on profit before tax expense +500 bps (US$) |         |     | Impact on profit before tax expense -500 bps (US$) |          |     | Notional profit before tax expense (US$) |                   |     | Impact on profit before tax expense +500 bps (US$) |        |     | Impact on profit before tax expense -500 bps (US$) |         |
| RMB              |     |                                          |         5,360,038 |     |                                                    | 268,002 |     |                                                    | -268,002 |     |                                          |         7,753,877 |     |                                                    | 387,694 |     |                                                    | -387,694 |     |                                          |           910,501 |     |                                                    | 45,525 |     |                                                    | -45,525 |

We currently do not have a foreign currency hedging policy. However, management monitors foreign exchange exposure and will consider hedging significant foreign exchange exposure should the need arise. Price Risk We held investment in marketable debt securities which are exposed to market price fluctuation risk. To manage this risk, our management continuously monitors the financial condition of the security issuers and