{"url_path":"/sec/jrsh/10-k/2026/item-15","section_key":"item-15","section_title":"Item 15 Exhibits and Financial Statement Schedules**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-18","source_url":"https://www.sec.gov/Archives/edgar/data/1696558/0001213900-26-070227-index.html","accession_number":"0001213900-26-070227","cik":"0001696558","ticker":"JRSH","issuer_name":"Jerash Holdings (US), Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1696558/0001213900-26-070227-index.html","primary_entity_key":"0001696558","primary_entity_name":"Jerash Holdings (US), Inc."},"word_count":1162,"has_tables":true,"body_markdown":"**Item 15. Exhibits and Financial Statement Schedules**\n\n \n\n(a) *Financial Statements*\n\n \n\nWe have filed the financial statements in Item\n8. Financial Statements and Supplementary Data as a part of this Annual Report on Form 10-K.\n\n \n\n(b) *Exhibits*\n\n \n\nThe following is a list of all exhibits filed\nor incorporated by reference as part of this Annual Report on Form 10-K.\n\n \n\n**Exhibit\nNumber**\n \n**Description**\n \n**Location**\n\n \n \n \n \n \n\n3.1\n \n[Amended and Restated Certificate of Incorporation](https://www.sec.gov/Archives/edgar/data/1696558/000114420418049979/tv503062_ex3-1.htm)\n \nIncorporated herein by reference to Exhibit 3.1 to the Post-Effective Amendment No. 1 to Form S-1, filed with the SEC on September 19, 2018\n\n \n \n \n \n \n\n3.2\n \n[Amended and Restated Bylaws](https://www.sec.gov/Archives/edgar/data/1696558/000114420419035751/tv525817_ex3-1.htm)\n \nIncorporated herein by reference to Exhibit 3.1 to the Form 8-K, filed with the SEC on July 24, 2019\n\n \n \n \n \n \n\n4.1\n \n[Specimen Certificate for Common Stock](https://www.sec.gov/Archives/edgar/data/1696558/000114420417034301/v469509_ex4-1.htm)\n \nIncorporated herein by reference to Exhibit 4.1 to the Form S-1, filed with the SEC on June 27, 2017\n\n \n \n \n \n \n\n4.2\n \n[Description of Securities](https://www.sec.gov/Archives/edgar/data/1696558/000114420419033096/tv523928_ex4-1.htm)\n \nIncorporated herein by reference to Exhibit 4.1 to the Form 10-K, filed with the SEC on June 28, 2019\n\n \n \n \n \n \n\n10.1+\n \n\n[Unified Work Contract for Migrant Workers, dated May 1, 2026, by and between Jerash Garments and Fashions Manufacturing Company Limited and Wei Yang](ea029285901ex10-1.htm)\n\n \n\nFiled herewith\n\n \n \n \n \n \n\n10.2+\n \n[Consulting Agreement, dated January 12, 2018, by and between Treasure Success and Yukwise Limited](https://www.sec.gov/Archives/edgar/data/1696558/000114420418002256/tv483323_ex10-1.htm)\n \nIncorporated herein by reference to Exhibit 10.1 to the Form 8-K, filed with the SEC on January 16, 2018\n\n \n \n \n \n \n\n10.3+\n \n[Consulting Agreement, dated January 16, 2018, by and between Treasure Success and Multi-Glory Corporation Ltd.](https://www.sec.gov/Archives/edgar/data/1696558/000114420418002599/tv483196_ex10-18.htm)\n \nIncorporated herein by reference to Exhibit 10.18 to the Form S-1, filed with the SEC on January 18, 2018\n\n \n \n \n \n \n\n10.4+\n \n[Amended and Restated 2018 Stock Incentive Plan](https://www.sec.gov/Archives/edgar/data/1696558/000114420419045150/tv529719_ex10-1.htm)\n \nIncorporated herein by reference to Exhibit 10.1 to the Current Report on Form 8-K, filed with the SEC on September 19, 2019\n\n \n \n \n \n \n\n10.5+\n \n[Form of Option Award Notice and Agreement (Employee)](https://www.sec.gov/Archives/edgar/data/1696558/000114420418016648/tv489392_ex10-2.htm)\n \nIncorporated herein by reference to Exhibit 10.2 to the Current Report on Form 8-K, filed with the SEC on March 23, 2018\n\n \n \n \n \n \n\n10.6+\n \n[Form of Option Award Notice and Agreement (Consultant)](https://www.sec.gov/Archives/edgar/data/1696558/000114420418016648/tv489392_ex10-3.htm)\n \nIncorporated herein by reference to Exhibit 10.3 to the Current Report on Form 8-K, filed with the SEC on March 23, 2018\n\n \n\n31\n\n \n\n \n\n10.7+\n \n[Employment Agreement dated November 27, 2019 by and between Jerash Holdings and Gilbert K. Lee](https://www.sec.gov/Archives/edgar/data/1696558/000110465919068966/tm1924070d1_ex10-1.htm)\n \nIncorporated herein by reference to Exhibit 10.1 to the Form 8-K, filed with the SEC on December 2, 2019\n\n \n \n \n \n \n\n10.8\n \n[Director Offer Letter dated June 15, 2020 by and between Jerash Holdings and Bill Korn](https://www.sec.gov/Archives/edgar/data/1696558/000121390020014913/ea123032ex10-1_jerashhold.htm)\n \nIncorporated herein by reference to Exhibit 10.1 to the Current Report on Form 8-K, filed with the SEC on June 15, 2020\n\n \n \n \n \n \n\n10.9+\n \n[Option Award Agreement dated November 27, 2019 by and between Jerash Holdings and Gilbert K. Lee](https://www.sec.gov/Archives/edgar/data/1696558/000110465919068966/tm1924070d1_ex10-2.htm)\n \nIncorporated herein by reference to Exhibit 10.2 to the Form 8-K, filed with the SEC on December 2, 2019\n\n \n \n \n \n \n\n10.10+\n \n[Form of Indemnification Agreement](https://www.sec.gov/Archives/edgar/data/1696558/000121390020014913/ea123032ex10-2_jerashhold.htm)\n \nIncorporated herein by reference to Exhibit 10.2 to the Form 8-K, filed with the SEC on June 15, 2020\n\n \n \n \n \n \n\n10.11\n \n\n[Factory Lease Agreement dated January 1, 2026 between Jiangmen Treasure Success and Guangdong Huadian Technology Industry Co., Ltd.](ea029285901ex10-11.htm)\n\n \nFiled herewith\n\n \n \n \n \n \n\n10.12+\n \n[Letter of Employment dated April 22, 2022 between Treasure Success and Choi Lin Hung](https://www.sec.gov/Archives/edgar/data/1696558/000121390022022286/ea158963ex10-1_jerashhold.htm)\n \nIncorporated herein by reference to Exhibit 10.1 to the Current Report on Form 8-K, filed with the SEC on April 28, 2022\n\n \n \n \n \n \n\n10.13+\n \n[Letter of Employment dated April 22, 2022 between Treasure Success and Ng Tsze Lun](https://www.sec.gov/Archives/edgar/data/1696558/000121390022022286/ea158963ex10-2_jerashhold.htm)\n \nIncorporated herein by reference to Exhibit 10.2 to the Current Report on Form 8-K, filed with the SEC on April 28, 2022\n\n \n \n \n \n \n\n10.14\n \n[Facility Letter dated January 12, 2022 by and between Treasure Success and DBS Bank (Hong Kong) Limited](https://www.sec.gov/Archives/edgar/data/1696558/000121390022035190/f10k2022ex10-18_jerashhold.htm)\n \nIncorporated herein by reference to Exhibit 10.18 to the Annual Report on Form 10-K, filed with the SEC on June 27, 2022\n\n \n \n \n \n \n\n10.15\n \n[Joint Venture and Shareholder’s Agreement dated March 20, 2023 by and between Treasure Success and P.T. Eratex](https://www.sec.gov/Archives/edgar/data/1696558/000121390023021578/ea175567ex10-1_jerashhold.htm)\n \nIncorporated herein by reference to Exhibit 10.1 to the Current Report on Form 8-K, filed with the SEC on March 21, 2023\n\n \n \n \n \n \n\n10.16\n \n[The Shareholders’ Agreement dated October 10, 2023 by and between Treasure Success and Newtech Textile (HK) Limited](https://www.sec.gov/Archives/edgar/data/1696558/000101376223003320/ea186636ex10-1_jerashhold.htm)\n \nIncorporated herein by reference to Exhibit 10.1 to the Current Report on Form 8-K, filed with the SEC on October 12, 2023\n\n \n \n \n \n \n\n10.17\n \n[Banking Facilities dated January 4, 2024, by and between Treasure Success and DBSHK](https://www.sec.gov/Archives/edgar/data/1696558/000121390024011589/f10q1223ex10-2_jerashhold.htm)\n \nIncorporated herein by reference to Exhibit 10.2 to the Quarterly Report on Form 10-Q, filed with the SEC on February 8, 2024\n\n \n \n \n \n \n\n10.18\n \n[Property Purchase Request to the Housing Bank for Trade and Finance on January 20, 2026](http://www.sec.gov/Archives/edgar/data/1696558/000121390026012559/ea027575301ex10-1_jerash.htm)\n \nIncorporated herein by reference to Exhibit 10.1 to the Quarterly Report on Form 8-K, filed with the SEC on February 5, 2026\n\n \n \n \n \n \n\n10.19\n \n[Revolving Facility Agreement dated January 15, 2026, by and between Housing Bank and Jerash Garment and Fashions Manufacturing Company Limited](ea029285901ex10-19.htm)\n \nFiled herewith\n\n \n \n \n \n \n\n10.20\n \n\n[Revolving Loan Agreement dated April 9, 2026, by and between Bank of Jordan PLC / Owner of the “Capital Bank” trademark and Jerash Garment and Fashions Manufacturing Company Limited](ea029285901ex10-20.htm)\n\n \nFiled herewith\n\n \n \n \n \n \n\n14.1\n \n[Code of Ethics](https://www.sec.gov/Archives/edgar/data/1696558/000121390020016032/f10k2020ex14-1_jerashhold.htm)\n \nIncorporated herein by reference to Exhibit 14.1 to the Annual Report on Form 10-K, filed with the SEC on June 29, 2020\n\n \n\n32\n\n \n\n \n\n19.1\n \n[Insider Trading Policy](ea029285901ex19-1.htm)\n \nFiled herewith\n\n \n \n \n \n \n\n21.1\n \n[Subsidiaries of Jerash Holdings (US), Inc.](http://www.sec.gov/Archives/edgar/data/1696558/000121390024057324/ea020769101ex21-1_jerash.htm)\n \nIncorporated herein by reference to Exhibit 21.1 to the Annual Report on Form 10-K, filed with the SEC on June 28, 2024\n\n \n \n \n \n \n\n23.1\n \n[Consent of CBIZ CPAs P.C.](ea029285901ex23-1.htm)\n \nFiled herewith\n\n \n \n \n \n \n\n31.1\n \n[Certification of Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002](ea029285901ex31-1.htm)\n \nFiled herewith\n\n \n \n \n \n \n\n31.2\n \n[Certification of Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002](ea029285901ex31-2.htm)\n \nFiled herewith\n\n \n \n \n \n \n\n32.1*\n \n[Certification of Principal Executive Officer pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002](ea029285901ex32-1.htm)\n \nFurnished herewith\n\n \n \n \n \n \n\n32.2*\n \n[Certification of Principal Financial Officer pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002](ea029285901ex32-2.htm)\n \nFurnished herewith\n\n \n \n \n \n \n\n97.1\n \n[Compensation Recovery Policy](http://www.sec.gov/Archives/edgar/data/1696558/000121390024057324/ea020769101ex97-1_jerash.htm)\n \nIncorporated herein by reference to Exhibit 97.1 to the Annual Report on Form 10-K, filed with the SEC on June 28, 2024\n\n \n \n \n \n \n\n101.INS\n \nInline XBRL Instance Document\n \nFiled herewith\n\n \n \n \n \n \n\n101.SCH\n \nInline XBRL Taxonomy Extension Schema Document\n \nFiled herewith\n\n \n \n \n \n \n\n101.CAL\n \nInline XBRL Taxonomy Extension Calculation Linkbase Document\n \nFiled herewith\n\n \n \n \n \n \n\n101.DEF\n \nInline XBRL Taxonomy Extension Definition Linkbase Document\n \nFiled herewith\n\n \n \n \n \n \n\n101.LAB\n \nInline XBRL Taxonomy Extension Label Linkbase Document\n \nFiled herewith\n\n \n \n \n \n \n\n101.PRE\n \nInline XBRL Taxonomy Extension Presentation Linkbase Document\n \nFiled herewith\n\n \n \n \n \n \n\n104\n \nCover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)\n \nFiled herewith\n\n \n\n+\nIndicates a management contract or compensatory plan, contract, or arrangement.\n\n \n\n*\nIn accordance with Item 601(b)(32)(ii) of Regulation S-K and SEC Release No. 34-47986, the certifications furnished in Exhibits 32.1 and 32.2 herewith are deemed to accompany this Form 10-K and will not be deemed filed for purposes of Section 18 of the Exchange Act. Such certifications will not be deemed to be incorporated by reference into any filings under the Securities Act or the Exchange Act."}