NASDAQ : JL

J-Long Group Limited — Financial statements

Consumer Discretionary · Apparel Manufacturing · Hong Kong

Last price 4.1 USD (Oct 30, 2026, 4:00 PM EDT) · Market cap 15.42M

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Financial statements

J-Long Group Limited (JL) reported revenue of 42.23M USD (TTM). Five years of income statement, balance sheet, cash flow and ratios below.

Income statement

Fiscal year April - March; amounts in USD.

TTMFY2026FY2025FY2024FY2023FY2022
Revenue42.23M42.23M39.08M28.38M38.29M38.29M
Cost of Revenue27.89M27.89M27.82M21.58M28.25M29.44M
Gross Profit14.34M14.34M11.26M6.80M10.04M8.86M
Selling, General & Admin11.39M11.39M8.86M6.42M3.81M3.33M
Operating Expenses11.39M11.39M8.86M6.42M3.81M3.33M
Operating Income2.96M2.96M2.40M380.30K6.23M5.53M
Interest Expense-81.79K-81.79K-126.20K-145.95K-135.62K-75.92K
Currency Exchange Gain (Loss)13.38K13.38K146.05K503.10K443.83K-156.12K
Other Non Operating Income (Expenses)710.77K710.77K751.79K173.05K1.21M61.63K
EBT Excluding Unusual Items3.60M3.60M3.17M910.50K7.75M5.36M
Pretax Income3.60M3.60M3.17M910.50K7.75M5.36M
Income Tax Expense791.87K791.87K657.57K126.84K1.10M876.40K
Earnings From Continuing Operations2.81M2.81M2.51M783.66K6.66M4.48M
Minority Interest in Earnings-41.54K-41.54K80.91K
Net Income2.77M2.77M2.59M783.66K6.66M4.48M
Net Income to Common2.77M2.77M2.59M783.66K6.66M4.48M
Shares Outstanding (Basic)3.26M3.02M3.00M3.00M
Shares Outstanding (Diluted)3.26M3.02M3.00M3.00M
EPS (Basic)0.800.262.221.49
EPS (Diluted)0.800.262.221.49
Free Cash Flow3.21M3.21M6.20M-1.70M1.91M5.58M
Free Cash Flow Per Share1.91-0.560.641.86
Gross Margin33.96%33.96%28.81%23.95%26.22%23.13%
Operating Margin7.00%7.00%6.14%1.34%16.28%14.44%
Profit Margin6.55%6.55%6.64%2.76%17.38%11.71%
Free Cash Flow Margin7.60%7.60%15.88%-5.99%4.98%14.58%
EBITDA3.34M3.34M2.62M528.07K6.40M5.73M
EBITDA Margin7.90%7.90%6.70%1.86%16.72%14.97%
D&A For EBITDA380.94K380.94K221.39K147.77K169.28K202.82K
EBIT2.96M2.96M2.40M380.30K6.23M5.53M
EBIT Margin7.00%7.00%6.14%1.34%16.28%14.44%
Effective Tax Rate22.00%22.00%20.74%13.93%14.16%16.35%

Balance sheet

Fiscal year April - March; amounts in USD.

TTMFY2026FY2025FY2024FY2023FY2022
Cash & Equivalents14.73M14.73M10.67M4.16M5.96M7.36M
Short-Term Investments50.56K50.56K11.22K48.92K311.23K540.56K
Cash & Short-Term Investments14.78M14.78M10.68M4.21M6.27M7.90M
Accounts Receivable2.83M2.83M3.21M2.53M2.50M3.30M
Other Receivables722.92K722.92K307.66K962.35K23.45K23.87K
Receivables3.55M3.55M3.51M3.49M2.52M3.33M
Inventory4.28M4.28M3.07M4.45M5.79M2.51M
Prepaid Expenses303.21K303.21K1.71M557.07K34.81K166.68K
Restricted Cash1.00M
Other Current Assets1.64K1.64K4.63K575.34K2.11M1.86M
Total Current Assets22.92M22.92M18.98M14.28M16.72M15.76M
Property, Plant & Equipment4.74M4.74M4.21M2.51M2.81M3.45M
Long-Term Deferred Tax Assets96.90K96.90K92.03K91.97K79.63K75.72K
Long-Term Deferred Charges989.79K
Other Long-Term Assets221.24K221.24K178.79K11.25K
Total Assets27.97M27.97M23.45M16.89M20.61M19.29M
Accounts Payable4.69M4.69M4.27M2.51M5.24M6.78M
Accrued Expenses436.92K436.92K379.19K451.53K197.44K231.57K
Short-Term Debt438.25K438.25K200.00K
Current Portion of Long-Term Debt541.52K541.52K685.02K655.49K626.66K1.35M
Current Portion of Leases466.44K466.44K405.15K88.14K366.81K21.17K
Current Income Taxes Payable181.64K181.64K423.69K140.24K356.26K
Current Unearned Revenue855.36K855.36K427.11K360.48K260.13K208.02K
Other Current Liabilities444.49K444.49K300.04K1.27M324.92K316.49K
Total Current Liabilities8.06M8.06M7.09M5.34M7.16M9.27M
Long-Term Debt2.41M2.41M706.81K1.38M2.01M2.95M
Long-Term Leases776.85K776.85K615.37K88.14K7.15K
Total Liabilities11.24M11.24M8.41M6.72M9.26M12.23M
Common Stock1.41K1.41K1.41K1.18K1.12K1.12K
Additional Paid-In Capital6.19M6.19M6.19M4.30M256.41K256.41K
Retained Earnings11.23M11.23M8.47M5.87M11.09M6.86M
Treasury Stock-1.14M-1.14M
Comprehensive Income & Other11.75K11.75K-23.36K-414.00-51.95K
Total Common Equity16.30M16.30M14.64M10.17M11.35M7.06M
Minority Interest434.65K434.65K405.12K
Shareholders' Equity16.73M16.73M15.04M10.17M11.35M7.06M
Total Liabilities & Equity27.97M27.97M23.45M16.89M20.61M19.29M
Total Debt4.63M4.63M2.61M2.13M3.10M4.33M
Net Cash (Debt)10.15M10.15M8.07M2.09M3.18M3.57M
Net Cash Per Share2.480.691.061.19
Filing Date Shares Outstanding3.76M3.14M3.00M3.00M
Total Common Shares Outstanding3.76M3.14M3.00M3.00M
Working Capital14.86M14.86M11.89M8.94M9.57M6.49M
Book Value Per Share3.893.243.782.35
Tangible Book Value16.30M16.30M14.64M10.17M11.35M7.06M
Tangible Book Value Per Share3.893.243.782.35
Buildings3.61M3.61M3.61M3.59M3.59M5.13M
Machinery2.35M2.35M2.05M1.52M1.31M1.27M
Construction In Progress177.47K
Leasehold Improvements741.20K741.20K295.48K

Cash flow statement

Fiscal year April - March; amounts in USD.

TTMFY2026FY2025FY2024FY2023FY2022
Net Income2.77M2.77M2.59M783.66K6.66M4.48M
Depreciation & Amortization380.94K380.94K221.39K147.77K169.28K202.82K
Loss (Gain) From Sale of Assets-12.82K-12.82K-987.53K
Loss (Gain) From Sale of Investments55.00496.0010.63K
Stock-Based Compensation1.24M1.24M654.60K
Provision & Write-off of Bad Debts33.51K86.74K35.66K
Other Operating Activities1.08M1.08M476.04K465.94K277.01K180.03K
Change in Accounts Receivable598.76K598.76K-719.10K-271.18K922.74K-134.81K
Change in Inventory-1.69M-1.69M1.20M1.22M-3.28M-593.64K
Change in Accounts Payable423.75K423.75K1.76M-2.73M-1.55M1.89M
Change in Unearned Revenue428.25K428.25K66.64K100.34K23.45K-163.67K
Change in Income Taxes-242.05K-242.05K1.36M-1.08M-216.02K-305.67K
Change in Other Net Operating Assets-1.07M-1.07M-384.03K-171.59K-160.99K70.24K
Operating Cash Flow3.90M3.90M7.23M-1.50M1.96M5.66M
Capital Expenditures-693.73K-693.73K-1.02M-198.70K-49.96K-83.45K
Sale of Property, Plant & Equipment12.82K12.82K1.92M
Investment in Securities2.22K2.22K198.72K188.49K
Investing Cash Flow-678.69K-678.69K-1.02M17.002.06M-83.45K
Short-Term Debt Issued238.25K238.25K200.00K
Long-Term Debt Issued2.95M2.95M1.50M
Total Debt Issued3.19M3.19M200.00K1.50M
Long-Term Debt Repaid-1.39M-1.39M-645.41K-603.79K-1.66M-961.91K
Net Debt Issued (Repaid)1.80M1.80M-445.42K-603.79K-1.66M538.09K
Issuance of Common Stock6.34M
Repurchase of Common Stock-1.14M-1.14M
Common Dividends Paid-400.45K-1.68M
Other Financing Activities134.63K134.63K176.00K-3.36M-3.76M-2.72M
Financing Cash Flow786.22K786.22K-669.87K701.97K-5.42M-2.18M
Foreign Exchange Rate Adjustments51.39K51.39K-27.33K
Net Cash Flow4.06M4.06M5.51M-798.11K-1.40M3.40M
Free Cash Flow3.21M3.21M6.20M-1.70M1.91M5.58M
Free Cash Flow Margin7.60%7.60%15.88%-5.99%4.98%14.58%
Free Cash Flow Per Share1.91-0.560.641.86
Levered Free Cash Flow3.70M3.70M4.25M-1.09M-393.99K4.60M
Unlevered Free Cash Flow3.75M3.75M4.33M-999.43K-309.23K4.64M
Cash Interest Paid39.84K39.84K101.68K145.95K115.01K75.42K
Cash Income Tax Paid1.04M1.04M-705.00K1.22M1.33M1.21M
Change in Working Capital-1.56M-1.56M3.28M-2.93M-4.25M762.68K

Ratios

Fiscal year April - March; amounts in USD.

TTMFY2026FY2025FY2024FY2023FY2022
Market Capitalization15.42M26.11M
Enterprise Value5.27M18.19M
Last Close Price4.326.94
PE Ratio5.589.44
PS Ratio0.370.62
PB Ratio0.921.56
P/TBV Ratio0.951.60
P/FCF Ratio4.818.14
P/OCF Ratio3.956.69
EV/Sales Ratio0.120.43
EV/EBITDA Ratio1.585.45
EV/EBIT Ratio1.786.15
EV/FCF Ratio1.645.67
Debt / Equity Ratio0.280.280.170.210.270.61
Debt / EBITDA Ratio1.101.100.801.770.460.75
Debt / FCF Ratio1.441.440.421.620.78
Net Debt / Equity Ratio-0.61-0.61-0.54-0.20-0.28-0.51
Net Debt / EBITDA Ratio-3.04-3.04-3.08-3.95-0.50-0.62
Net Debt / FCF Ratio-3.16-3.16-1.301.23-1.66-0.64
Asset Turnover1.641.641.941.511.922.19
Inventory Turnover7.597.597.404.226.8112.76
Quick Ratio2.282.282.001.441.231.21
Current Ratio2.852.852.682.672.341.70
Return on Equity (ROE)17.67%17.67%19.93%7.28%72.31%71.11%
Return on Assets (ROA)7.19%7.19%7.43%1.27%19.53%19.80%
Return on Invested Capital (ROIC)35.04%34.02%25.24%4.03%91.75%114.06%
Return on Capital Employed (ROCE)14.80%14.80%14.70%3.30%46.30%55.20%
Earnings Yield17.93%10.59%
FCF Yield20.80%12.29%
Payout Ratio15.44%213.96%
Buyback Yield / Dilution-7.63%-0.83%