Company: JL
Filing Date: 2025-04-03
Form Type: 20-F/A
Source: 0001213900-25-028675
Chunk: 208

Company: J-Long Group Ltd
Filing Date: 2025-04-03
Form: 20-F/A
Chunk 208
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 | 2024 |           |
|                                                    |     |                 USD |            |     |  USD |           |
| Name                                               |     |                     |            |     |      |           |
| Guangdong Rongmian Accessories Technology Co., Ltd |     |                     |  7,431,504 |     |      | 5,853,973 |
| New Sole (Shanghai) Technology Ltd                 |     |                     |  3,182,535 |     |      |   308,093 |
| Jiaxing Newsole Reflective Material Co., Ltd.      |     |                     |  1,561,334 |     |      | 1,250,837 |
| Total purchase from related parties                |     |                     | 12,175,373 |     |      | 7,412,903 |

| g. | Administration charges received from a related party |

|                                                            |     | For the Years Ended 
           March 31, |       |     |      |   |
|                                                            |     |                2023 |       |     | 2024 |   |
|                                                            |     |                 USD |       |     |  USD |   |
| Name                                                       |     |                     |       |     |      |   |
| Xsafe Limited                                              |     |                     | 5,962 |     |      | - |
| Total Administration charges received from a related party |     |                     | 5,962 |     |      | - |

| h. | Other related party transactions |

Mr. Danny Tze Ching Wong
provide guarantee in connection with certain loans the Company borrowed (see Note 9).

| i. | Operating lease with related party |

During April 2022, the Company
entered into four lease agreements with Charm Vision Holdings Limited, which is % owned by Mr. Danny Tze Ching Wong, for J-Long’s
office and warehouse. The lease term is two years. We paid aggregate rent related to J-Long’s office and warehouse was USD216,831
and USD for the year ended March 31, 2023 and 2024, respectively. Those lease agreements have been renewed during May 2024,
the lease term is , and the monthly rent is USD, USD2,812, USD and USD respectively. As of March 31, 2023
and 2024, the Company recognized operating lease liabilities, including both current and noncurrent portions, in the