Company: JL
Filing Date: 2025-04-03
Form Type: 20-F/A
Source: 0001213900-25-028675
Chunk: 195

Company: J-Long Group Ltd
Filing Date: 2025-04-03
Form: 20-F/A
Chunk 195
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from the sale of bonds with the amount of USD reclassified from other comprehensive income into earnings.

In January 2017, the Company
bought the bond — BLUE SKYVIEW Co. Ltd % Perpetual Corp at the consideration of USD with no maturity date
and there was no credit rating of the bond.

At March 31, 2023 and
2024, the cost, net of allowance for credit losses, gross unrealized gains and losses and fair value of investment in marketable debt
securities were as follow:

| March 31, 2023    |     | Cost |         |     | Gross      
 Unrealized 
 Gains,     
 before tax |   |     | Gross      
 Unrealized 
 Losses,    
 before tax |      |   |     | Allowance  
 for Credit 
 Losses     |          |   |     | Fair Value |         |
|:------------------|:----|:-----|--------:|:----|:-----------|:--|:----|:-----------|:-----|:--|:----|:-----------|:---------|:--|:----|:-----------|--------:|
|                   |     | USD  |         |     | USD        |   |     | USD        |      |   |     | USD        |          |   |     | USD        |         |
| Corporate Bonds   |     |      | 398,130 |     |            | — |     |            | (496 | ) |     |            | (154,350 | ) |     |            | 243,284 |
| Total Investments |     |      | 398,130 |     |            | — |     |            | (496 | ) |     |            | (154,350 | ) |     |            | 243,284 |

| March 31, 2024    |     | Cost |         |     | Gross      
 Unrealized 
 Gains,     
 before tax |   |     | Gross      
 Unrealized 
 Losses,    
 before tax |   |     | Allowance  
 for Credit 
 Losses     |          |   |     | Fair Value |       |
|:------------------|:----|:-----|--------:|:----|:-----------|:--|:----|:-----------|:--|:----|:-----------|:---------|:--|:----|:-----------|------:|
|                   |     | USD  |