Company: JL
Filing Date: 2025-04-03
Form Type: 20-F/A
Source: 0001213900-25-028675
Chunk: 207

Company: J-Long Group Ltd
Filing Date: 2025-04-03
Form: 20-F/A
Chunk 207
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 31, |           |     |      |         |
|                                    |     |      2023 |           |     | 2024 |         |
|                                    |     |       USD |           |     |  USD |         |
| Name                               |     |           |           |     |      |         |
| Mr. Danny Tze Ching Wong           |     |           | 2,108,688 |     |      |       - |
| Everlink Enterprises Limited       |     |           |     1,080 |     |      | 488,260 |
| New Sole (Shanghai) Technology Ltd |     |           |         - |     |      |  87,081 |
| Total due from related parties     |     |           | 2,109,768 |     |      | 575,341 |

F - 31 J-LONG GROUP LIMITED
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED MARCH 31, 2024, 2023 AND 2022 18. RELATED PARTY TRANSACTIONS(cont.)

The advance due from related
parties were unsecured, interest free and without fixed terms of repayment.

The outstanding amount due from the related parties as of March 31, 2024, USD 575,341have been settled to the date of this annual report.

| c. | Accounts payable — related parties |

Related parties consisted of the following:

|                                                    |     |     As of 
 March 31, |           |     |      |           |
|                                                    |     |      2023 |           |     | 2024 |           |
|                                                    |     |       USD |           |     |  USD |           |
| Name                                               |     |           |           |     |      |           |
| Guangdong Rongmian Accessories Technology Co., Ltd |     |           |   506,275 |     |      |   807,681 |
| New Sole (Shanghai) Technology Ltd                 |     |           | 1,783,376 |     |      |   105,767 |
| Jiaxing Newsole Reflective Material Co., Ltd.      |     |           |    92,421 |     |      |   235,981 |
| Total account payable – related parties            |     |           | 2,382,072 |     |      | 1,149,429 |

| d. | Due to