Company: JL
Filing Date: 2025-07-28
Form Type: 20-F
Source: 0001213900-25-068049
Chunk: 210

Company: J-Long Group Ltd
Filing Date: 2025-07-28
Form: 20-F
Item: Item 18
Chunk 210
---
 as follows:

                             Annual                     
                             USD                        
  Year ending March 31,                                 
  2026                                       685,016    
  2027                                       694,932    
  2028                                       11,879     
  2029                                       —          
  2030 and Thereafter                        —          
                                             1,391,827  

F-26

J-LONG GROUP LIMITED

9. BANK LOANS(cont.)

JLHK entered into (as renewed
or supplemented yearly where required) several banking facilities with banks in Hong Kong. The banking facilities were secured,
details of which are set out as follows:

  (a)      Unlimited joint or personal                                                                                              

  (b)      Legal charge over properties                                                                                                 

10.
accruals and other current liabilities

Accrued and other current liabilities consists of the following:

                        As of                                          
                        March 31,                                      
                        2024                        2025               
 ───────────────────────────────────────────────────────────────────────
                        USD                         USD                
  Other payables                       299,971                290,555  
  Accrued expenses                     451,534                379,185  
  Deposit Received                       9,487                  9,487  
                                       760,992                679,227  

11.
Accumulated other comprehesive loss

                                                                             Accumulated Other Comprehensive Profit/(Loss)                                                  
                                                                             Before tax                                         Income tax        Net-of-tax                
                                                                             USD                                                USD               USD                       
  Balance at March 31, 2022                                                  ( 62,210                                           10,265            ( 51,945        ( 51,945  
  Change in unrealized loss on investment in marketable debt securities      61,714                                             ( 10,183          51,531            51,531  
  Balance at March 31, 2023                                                  ( 496                                              82                ( 414              ( 414  
  Early redemption of investment in marketable debt securities               496                                                ( 82              414                  414  
  Balance at March 31, 2024                                                  —                                                  —                 —                      —  
  Foreign currency translation adjustments                                   ( 23,364                                           —                 ( 23,364        ( 23,364  
  Balance at March 31, 2025                                                  ( 23,364                                           —                 ( 23,364        ( 23,364  

F-27

J-L