J-Long Group Ltd

JLdata completeness 100%4 fiscal years on file
The thesis, from the filings

J-Long Group Ltd earns about 44% on invested capital, far above its ~9% cost of capital, and has bought back 89% of its shares over 4 years — the marks of a durable business run for its owners. The estimate methods put fair value between $10.59 and $11.26 a share.Whether it’s worth owning at today’s price is the last question — and yours to answer, below.

i. The business — what you’d actually own
FigureFY 2022FY 2023FY 2024FY 2025
Revenue$38.3M1$38.3M2$28.4M2$39.1M2
Net income$4.48M3$6.66M4$783,6604$2.59M4
Operating cash flow$5.66M5$1.96M6−$1.5M6$7.23M6
Capital expenditure$83,4547$49,9608$198,7018$1.02M8
Free cash flow (derived)$5.58M5$1.91M6−$1.7M6$6.2M6
Total debt$2.64M9$2.04M10$1.39M10
Cash & equivalents$7.36M11$5.96M12$4.16M13$10.7M13
Diluted shares30.0M3.0M3.0M3.3M

Superscripts are receipts. Each links to the SEC filing the number came from (full list at the bottom).

ii. Your slice — ownership made literal
If you owned
shares
Net assets behind them
$46.21
your share of equity
Profit it earned you last year
$7.96
Free cash flow it threw off
$19.06
Debt you’d be carrying
$4.27

10 shares is a claim on $46.21 of net worth that earned you $7.96 and generated $19.06 of cash last year, against $4.27 of debt.

iii. Is this a good business?
Moat signal · return on invested capital
44% avg · 4y
FY22 FY23 81%FY24 8%FY25 44%

It earned about 44% on invested capital, year after year, against a ~9% cost of capital — the footprint of real pricing power. Competition usually drags returns like this back down; here it hasn't.

seeing a moat in the numbers →
Management signal · capital allocation
−89% shares · 4y

Share count is down 89% over 4 years — management has been buying back stock, quietly handing owners a bigger slice. Total debt has fallen 47% — deleveraging.

reading capital allocation →

Signals, not verdicts — read from the filings above. Numbers don’t prove a moat; they show its footprint. You decide.

iv. What it’s worth — engine v0.1.0

The 3 estimate methods that apply put fair value between $10.59 and $11.26 a share. They rest on different assumptions, so where they diverge is the story; the Graham Number is a stricter floor, not a target.

DCF · Growth Exit 10Y
$10.59
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears10
  • fcfGrowth0.0%
  • fcfBase$1.91M
DCF · Growth Exit 5Y
$11.22
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears5
  • fcfGrowth0.0%
  • fcfBase$1.91M
Earnings Power Value
$11.26
assumptions (8)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • normalizedEarnings$3.54M
  • growthAssumed0.0%
Graham Number
$9.12
assumptions (1)
  • grahamMultiplier2250.0%

Different models answer different questions — which to trust when →

v. The price question — last, on purpose
Is today’s price fair?
See live price ↗
Type a price. The ledger answers.
Or set your own belief
FCF growth, next 5 years0.0%
Discount rate (WACC)8.93%
Terminal growth2.5%
At your growth, a share is worth $11.22
The three cases
Bear0.0%$11.22
Base0.0%$11.22
Bull5.0%$13.25

Bear/base/bull growth = 0% / filed history / history + 5pp. Type a price to see the return each case implies.

Default growth 0.0%= this company’s own filed history (median-to-median FCF CAGR, clamped 0–20%). Your adjustments are recorded anonymously. They become the “what do owners actually believe” dataset.

Sources — the receipts
  1. 20-F/A · period ending 2022-03-31 · accession 0001213900-25-045507 (Revenues)
  2. 20-F · period ending 2023-03-31 · accession 0001213900-25-068049 (Revenues)
  3. 20-F/A · period ending 2022-03-31 · accession 0001213900-25-045507 (NetIncomeLoss)
  4. 20-F · period ending 2023-03-31 · accession 0001213900-25-068049 (NetIncomeLoss)
  5. 20-F/A · period ending 2022-03-31 · accession 0001213900-25-045507 (NetCashProvidedByUsedInOperatingActivities)
  6. 20-F · period ending 2023-03-31 · accession 0001213900-25-068049 (NetCashProvidedByUsedInOperatingActivities)
  7. 20-F/A · period ending 2022-03-31 · accession 0001213900-25-045507 (PaymentsToAcquirePropertyPlantAndEquipment)
  8. 20-F · period ending 2023-03-31 · accession 0001213900-25-068049 (PaymentsToAcquirePropertyPlantAndEquipment)
  9. 20-F/A · period ending 2023-03-31 · accession 0001213900-25-045507 (LongTermDebtCurrent)
  10. 20-F · period ending 2024-03-31 · accession 0001213900-25-068049 (LongTermDebtCurrent)
  11. 20-F · period ending 2022-03-31 · accession 0001213900-25-068049 (CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents)
  12. 20-F/A · period ending 2023-03-31 · accession 0001213900-25-045507 (CashAndCashEquivalentsAtCarryingValue)
  13. 20-F · period ending 2024-03-31 · accession 0001213900-25-068049 (CashAndCashEquivalentsAtCarryingValue)