J-Long Group Ltd

CORPORATE HISTORY AND STRUCTURE J-Long Group Limited J-Long Group Limited (the Company or we ), is the holding company of our operating subsidiaries, J-Long Limited (Hong Kong) ( JLHK or HK Operating Subsidiary ) and J-Long Trims Vietnam Co., Ltd ( JLVN or VN Operating Subsidiary ); collectively with JLHK, the Operating Subsidiaries ). Mainly through our HK Operating Subsidiary, we are an established distributor in Hong Kong of reflective and non-reflective garment trims including, among others, heat transfers, fabrics, woven labels and tapes, sewing badges, piping, zipper pulls and drawcords. The Company was incorporated in July 2022 under the laws of the Cayman Islands as an exempted company with limited liability, with an authorized share capital of US$50,000 divided into 500,000,000 Ordinary Shares, par value US$0.0001 each. On November 8, 2023, as part of a recapitalization in anticipation of our IPO, our shareholders approved an increase in our authorized shares and a stock split at a ratio of 8-for-3, as a result of which the Company’s authorized share capital was changed to US$51,000 divided into 1,360,000,000 Ordinary Shares with a par value of US$0.0000375 each. Immediately after such stock split, the issued share capital of the Company became US$1,125 divided into 30,000,000 Ordinary Shares with a par value of US$0.0000375 each, all of which were fully paid.