君长数码 2026年年度报告和过渡报告

(Mark One)☐REGISTRATION STATEMENT PURSUANT TO SECTION12(B)OR 12(G)OF THE SECURITIES EXCHANGE ACTOF1934 OR ☒ANNUAL REPORT PURSUANT TO SECTION13 OR 15(D)OF THE SECURITIES EXCHANGE ACT OF1934 OR OR ☐SHELL COMPANY REPORT PURSUANT TO SECTION13 OR 15(D)OF THE SECURITIES EXCHANGE ACTOF1934 For the transition period fromto Commission file number: 001-42154 Eshallgo Inc(Exact name of registrant as specified in its charter) Cayman Islands(Jurisdiction of incorporation or organization) No. 37, Haiyi Villa, Lane 97, Songlin RoadPudong New District,Shanghai, China 200120+86 400 100 7299(Address of principal executive offices) Securities registered or to be registered pursuant to Section12(b)of the Act: Indicate the number of outstanding shares of each of the issuer’s classes of capital or common stock as of the close of the periodcovered by the annual report: 1,656,609 classA ordinary shares and 366,000 classB ordinary shares issued and outstanding as ofMarch31, 2026. Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule405 of the SecuritiesAct. ☐Yes☒No If this report is an annual or transition report, indicate by check mark if the registrant is not required to file reports pursuant toSection13 or15(d)of the Securities Exchange Act of1934. ☐Yes☒No Indicate by check mark whether the registrant: (1)has filed all reports required to be filed by Section13 or15(d)of the SecuritiesExchange Act of 1934 during the preceding 12months (orfor such shorter period that the registrant was required to file such reports),and (2)has been subject to such filing requirements for the past 90days. ☒Yes☐No Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule405 of RegulationS-T (§232.405 of this chapter) during the preceding 12months (orfor such shorter period that theregistrant was required to submit suchfiles). ☒Yes☐No Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or an emerginggrowth company. See definition of “large accelerated filer,” “accelerated filer,” and “emerging growth company” in Rule12b-2 of theExchange Act. Large accelerated filer☐ If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if theregistrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards†provided pursuant to Section13(a)of the Exchange Act.☐ Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectivenessof its internal control over financial reporting under Section404(b)of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registeredpublic accounting firm that prepared or issued its audit report.☐ If securities are registered pursuant to Section12(b)of the Act, indicate by check mark whether the financial statements of theregistrant included in the filing reflect the correction of an error to previously issued financial statements.☒ Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive basedcompensation received by any of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b).☒ Indicate by check mark which basis of accounting the registrant has used to prepare the financial statements included in thisfiling: International Financial Reporting Standards as issued by the InternationalAccounting Standards Board☐ If “Other” has been checked in response to the previous question, indicate by check mark which financial statement item the registranthas elected tofollow. ☐Item17☐Item18 If this is an annual report, indicate by check mark whether the registrant is a shell company (asdefined in Rule12b-2 of the SecuritiesExchange Act of1934). ☐Yes☒No (APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PAST FIVEYEARS) Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections12, 13 or15(d)ofthe Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by acourt. ☐Yes☐No Table of Contents PART I 1ITEM 1.IDENTITY OF DIRECTORS, SENIOR MANAGEMENT AND ADVISERS1ITEM 2.OFFER STATISTICS AND EXPECTED TIMETABLE1ITEM 3.KEY INFORMATION1ITEM 4.INFORMATION ON THE COMPANY61ITEM 4A.UNRESOLVED STAFF COMMENTS104ITEM 5.OPERATING AND FINANCIAL REVIEW AND PROSPECTS104ITEM 6.DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES122ITEM 7.MAJOR SHAREHOLDERS AND RELATED PARTY TRANSACTIONS129ITEM 8.FINANCIAL INFORMATION132ITEM 9.THE OFFER AND LISTING133ITEM 10.ADDITIONAL INFORMATION134ITEM 11.QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK148ITEM 12.DESCRIPTION OF SECURITIES OTHER THAN EQUITY SECURITIES148PART II149ITEM 13.D