| Schedule of Relationships With Related Parties |
The Company’s relationships with related parties who had transactions with the Company are summarized as follows: | Related Party | | Relationship to the Company | | Mr. Danny Tze Ching Wong | | Director, Chairman of the Board of Director and Controlling Shareholder | | Mr. Edwin Chun Yin Wong | | Director and Chief Executive Office, the son of Mr. Danny Tze Ching Wong | | Ms. Lui Wai Fun | | The spouse of Mr. Danny Tze Ching Wong | | Guangdong Rongmian Accessories Technology Co., Ltd. | | A company owned as to 40% by Mr. Wong Chun Yin Edwin | | Jiaxing Newsole Reflective Material Co., Ltd. | | A company owned as to 90% by New Sole (Shanghai) Technology Ltd, which is owned as to 33% by Mr. Danny Tze Ching Wong | | New Sole (Shanghai) Technology Ltd | | A company owned as to 33% by Mr. Danny Tze Ching Wong | | Charm Vision Holdings Limited | | A company 99.9% owned by Mr. Danny Tze Ching Wong | | J-Long Group Ltd | | A company owned as to 10% by Mr. Danny Tze Ching Wong and 90% by Mr. Edwin Chun Yin Wong | | Mega Image Production Limited | | A company owned as to 90.91% by Charm Vision Holdings Limited and 9.09% by Mr. Danny Tze Ching Wong | | Xsafe Limited | | A company wholly owned by Mr. Danny Tze Ching Wong | | Everlink Enterprises Limited | | A company wholly owned by Mr. Danny Tze Ching Wong | | J-Long Vietnam Company Limited | | A company wholly owned by Mr. Danny Tze Ching Wong | | J-Long Trims Pte. Ltd. | | The Company is controlled by controlling shareholder of Guangdong Rongmian Accessories Technology Co., Ltd, and Wong Tze Ching is the director of the Company, and hold 49.00% stake in J-Long Trims Vietnam Co., Ltd. | | Guanrong Technology (Shaoguan) Co., Ltd. | | A company owned as to 20% by Mr. Edwin Wong |
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| Schedule of Related Parties |
Related parties consisted of the following: | | | As of
March 31, | | | | | 2025 | | | 2026 | | | | | USD | | | USD | | | Name | | | | | | | | Guanrong Technology (Shaoguan) Co., Ltd. | | | — | | | | 16,022 | | | J-Long Vietnam Company Limited | | | — | | | | 20,885 | | | Subtotal | | | — | | | | 36,907 | | | Less: allowance for credit loss | | | — | | | | — | | | Total account receivable, net -related parties | | | — | | | | 36,907 | | Related parties consisted of the following: | | | As of
March 31, | | | | | 2025 | | | 2026 | | | | | USD | | | USD | | | Name | | | | | | | | J-Long Vietnam Company Limited | | | 2,995 | | | | — | | | J-Long Group Ltd | | | 1,639 | | | | 1,639 | | | Total due from related parties | | | 4,634 | | | | 1,639 | | Related parties consisted of the following: | | | As of
March 31, | | | | | 2025 | | | 2026 | | | | | USD | | | USD | | | Name | | | | | | | | Guangdong Rongmian Accessories Technology Co., Ltd | | | 1,785,191 | | | | 1,787,430 | | | New Sole (Shanghai) Technology Ltd | | | 429,630 | | | | 288,728 | | | Jiaxing Newsole Reflective Material Co., Ltd. | | | 123,346 | | | | — | | | Total account payable – related parties | | | 2,338,167 | | | | 2,076,158 | | Related parties consisted of the following: | | | As of
March 31, | | | | | 2025 | | | 2026 | | | | | USD | | | USD | | | Name | | | | | | | | J-Long Trims Pte. Ltd. | | | 200,000 | | | | 438,248 | | | | e. | Prepaid expenses and other current assets, net | | | | | | | | As of
March 31, | | | Name | | Nature | | Classification | | 2025 | | | 2026 | | | | | | | | | US$ | | | US$ | | | Guangdong Rongmian Accessories Technology Co., Ltd | | Commission receivable | | Prepayment, deposit and other receivable | | | 46,854 | | | | 60,524 | | | Jiaxing Newsole Reflective Material Co., Ltd. | | Other receivable | | Prepayment, deposit and other receivable | | | — | | | | 168,921 | | | Charm Vision Holdings Limited | | Security deposit | | Prepayment, deposit and other receivable | | | — | | | | 12,648 | | | Everlink Enterprises Limited | | Security deposit | | Prepayment, deposit and other receivable | | | — | | | | 2,893 | | | | | | | | | | 46,854 | | | | 244,986 | | Related parties consisted of the following: | | | As of
March 31, | | | | | 2025 | | | 2026 | | | | | USD | | | USD | | | Name | | | | | | | | Mr. Danny Tze Ching Wong | | | — | | | | 134,059 | | | J-Long Vietnam Company Limited | | | — | | | | 52,319 | | | Total due to related parties | | | — | | | | 186,378 | | | | g. | Commission income from a related party | | | | For the Years Ended
March 31, | | | | | 2025 | | | 2026 | | | | | USD | | | USD | | | Name | | | | | | | | Guangdong Rongmian Accessories Technology Co., Ltd | | | 111,326 | | | | 118,596 | | | | h. | Sales to a related party | | | | For the Years Ended
March 31, | | | | | 2025 | | | 2026 | | | | | USD | | | USD | | | Name | | | | | | | | Guanrong Technology (Shaoguan) Co., Ltd. | | | — | | | | 49,045 | | | J-Long Vietnam Company Limited | | | — | | | | 52,177 | | | Total | | | — | | | | 101,222 | | | | i. | Purchase from related parties | | | | For the Years Ended
March 31, | | | | | 2025 | | | 2026 | | | | | USD | | | USD | | | Name | | | | | | | | Guangdong Rongmian Accessories Technology Co., Ltd | | | 7,808,587 | | | | 7,874,751 | | | New Sole (Shanghai) Technology Ltd | | | 2,198,891 | | | | 3,028,986 | | | Jiaxing Newsole Reflective Material Co., Ltd. | | | 990,417 | | | | 842,510 | | | J-Long Vietnam Company Limited | | | 66,110 | | | | 17,175 | | | Total | | | 11,064,005 | | | | 11,763,422 | | | | j. | Administrative service provided by related party | | | | For the Years Ended
March 31, | | | | | 2025 | | | 2026 | | | | | USD | | | USD | | | Name | | | | | | | | J-Long Vietnam Company Limited | | | 128,539 | | | | 111,705 | |
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