Company: JL
Filing Date: 2025-07-28
Form Type: 20-F
Source: 0001213900-25-068049
Chunk: 139

Company: J-Long Group Ltd
Filing Date: 2025-07-28
Form: 20-F
Item: Item 10
Chunk 139
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ITEM
10. ADDITIONAL INFORMATION

Enforcement
of Civil Liabilities

We
are incorporated under the laws of the Cayman Islands as an exempted company with limited liability. Substantially all of our assets
are located outside the United States. In addition, a majority of our directors and officers are nationals or residents of jurisdictions
other than the United States and all or a substantial portion of their assets are located outside the United States. As a result,
it may be difficult for investors to effect service of process within the United States upon us or these persons or to enforce judgments
obtained in U. S. courts against us or them, including judgments predicated upon the civil liability provisions of the securities
laws of the United States or any state in the United States. It may also be difficult for you to enforce judgments obtained
in U. S. courts based on the civil liability provisions of the U. S. federal securities laws against us and our officers and
directors.

We
have appointed Cogency Global Inc. as our agent upon whom process may be served in any action brought against us under the securities
laws of the United States.

There is uncertainty as to
whether the courts of the Cayman Islands would (i) recognize or enforce judgments of U. S. courts obtained against us or our
directors or officers predicated upon the civil liability provisions of the securities laws of the United States or any state in
the United States, or (ii) entertain original actions brought in the Cayman Islands against us or our directors or officers
predicated upon the securities laws of the United States or any state in the United States.

Any final and conclusive
judgment for a definite sum (not being a sum payable in respect of taxes or other charges of a like nature nor a fine or other penalty)
and/or certain non-monetary judgments rendered in any action or proceedings brought against our Company in a foreign court (other than
certain judgments of a superior court of certain states of the Commonwealth of Australia) will be recognized as a valid judgment by the
courts of the Cayman Islands without re-examination of the merits of the case. On general principles, we would expect such proceedings
to be successful provided that the court which gave the judgment was competent to hear the action in accordance with private international
law principles as applied in the Cayman Islands and the judgment is not contrary to public policy in the Cayman Islands, has not been
obtained by fraud or in proceedings contrary