Stopping generational quality loss
Every time a JPG is edited and re-saved as JPG, it is compressed again, and the artifacts compound — the digital equivalent of photocopying a photocopy. Converting to PNG first freezes the image losslessly: you can crop, annotate, and re-save the PNG as many times as you like without any further decay.
That makes JPG to PNG the right first step before heavy editing, annotation rounds, or any workflow where the file will be opened and saved repeatedly.