J-Long Group (JL) Cash Flow: Operating & Free Cash Flow

J-Long Group Cash Flow Statement Analysis

Values in millions USD

Income Statement Balance Sheet Cash Flow Ratios

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Cash flow statement showing operating, investing, and financing activities for J-Long Group Limited (JL) - Annual data in millions USD
Breakdown	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period ending	Mar 2026	Mar 2025	Mar 2024	Mar 2023	Mar 2022	Mar 2021
Operating Activities
Net Income	0.35	2.51	0.78	6.66	4.48	0.29
Depreciation & Amortization	0.38	0.22	0.15	0.17	0.20	0.03
Deferred Income Tax	0.00	0.00	-0.01	-0.01	-0.03	0.00
Stock Based Compensation	1.24	0.65	0.00	0.00	0.00	0.00
Change in Working Capital	-1.56	3.28	-2.93	-0.50	0.13	0.15
Change in Accounts Receivable	0.08	-0.68	-0.02	0.13	0.02	-0.04
Change in Inventory	-1.69	1.20	1.22	-0.42	-0.08	0.23
Change in Accounts Payable	0.24	1.76	-2.73	-0.20	0.24	0.03
Change in Other Working Capital	0.58	-0.34	-0.65	-0.02	-0.05	-0.07
Other Operating Activities	0.58	0.56	0.50	-4.35	0.84	0.00
Net Cash from Operating Activities	3.90	7.23	-1.50	0.25	0.76	0.46
Investing Activities
Capital Expenditures	-0.69	-1.02	-0.20	-0.01	-0.01	-0.01
Acquisitions	0.00	0.00	0.00	0.25	0.00	0.01
Purchases of Investments	0.00	0.00	0.20	0.00	0.00	0.00
Sales/Maturities of Investments	0.00	0.00	0.20	0.19	0.00	0.00
Other Investing Activities	0.00	0.00	0.00	1.63	-0.07	0.01
Net Cash from Investing Activities	-0.68	-1.02	0.00	2.06	-0.08	0.01
Financing Activities
Debt Repayment	-1.39	-4.20	-23.53	-1.66	0.54	0.20
Common Stock Issued	0.00	0.00	6.34	0.00	0.00	0.00
Common Stock Repurchased	-1.14	0.00	0.00	0.00	0.00	0.00
Dividends Paid	0.00	-0.40	-1.68	0.00	-0.38	-0.20
Other Financing Activities	0.13	0.18	-3.36	-3.76	-2.34	0.00
Net Cash from Financing Activities	0.79	-0.67	0.70	-5.42	-2.18	0.00
Summary
Effect of Forex Changes on Cash	0.05	-0.03	0.00	0.00	0.00	0.05
Net Change in Cash	4.06	5.51	-0.80	-1.40	3.40	0.51
Cash at Beginning of Period	10.67	5.16	5.96	0.94	0.51	0.41
Cash at End of Period	14.73	10.67	5.16	0.76	0.94	0.51
Free Cash Flow	3.21	6.20	-1.70	0.24	0.75	0.45
Supplemental Disclosures
Interest Paid	-	0.10	0.15	0.12	0.08	0.04
Income Taxes Paid	-	-0.70	1.22	1.33	1.21	-0.14

Source: Company financial statements from annual and quarterly filings. Data as of Mar 31, 2026. Data sources and methodology

Frequently Asked Questions About J-Long Group Cash Flow

What is J-Long Group's free cash flow?

J-Long Group generated free cash flow of $3.21M in fiscal 2026 (fiscal year ended Mar 31, 2026), operating cash flow of $3.90M minus $693.73K of capital expenditures. That was down 48.3% from $6.20M a year earlier. Free cash flow equaled 7.6% of revenue.

How much does J-Long Group spend on capital expenditures?

J-Long Group spent $693.73K on capital expenditures in fiscal 2026, compared with $1.02M a year earlier. That equals 17.8% of operating cash flow.

Does J-Long Group pay dividends or buy back shares?

Yes. In fiscal 2026 J-Long Group returned $1.14M in share buybacks to shareholders, according to its cash flow statement.

What is free cash flow?

Free cash flow is operating cash flow minus capital expenditures. It is the cash a company has left for dividends, buybacks, debt repayment or acquisitions after funding its operations and investment. Full definition