Company: GRAN
Filing Date: 2025-03-14
Form Type: F-1/A
Source: 0001213900-25-023979
Chunk: 292

Company: Grande Group Ltd/HK
Filing Date: 2025-03-14
Form: F-1/A
Chunk 292
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,167 |   |
| Office equipment and others    |     |       |        67,764 |   |     |   |    67,764 |   |
|                                |     |       |       150,931 |   |     |   |   150,931 |   |
| Less: accumulated depreciation |     |       |      (145,645 | ) |     |   |  (135,777 | ) |
| Total                          |     | $     |         5,286 |   |     | $ |    15,154 |   |

Depreciation expense for the six months ended September 30, 2024 and 2023 was $9,868 and $10,398, respectively. NOTE 6 — CONCENTRATIONS OF RISK Customer concentrations For the six months ended September 30, 2024 and 2023, revenue from top five customers of the Company accounted for an aggregate of 75.0% and 87.5% of the Company’s total revenue, respectively. None of these customers are related parties of the Company. And there were three and one customers that each accounted for 10% or more of total revenues for the six months ended September 30, 2024 and 2023, respectively. Customers accounting for 10% or more of the Company’s revenue were as follows:

|            |     | September 30, |     |      |   |
|            |     |          2024 |     | 2023 |   |
| Customer A |     |         32.5% |     |  N/A | * |
| Customer B |     |         15.5% |     |  N/A | * |
| Customer C |     |         13.4% |     |  N/A | * |
| Customer D |     |          N/A* |     | 71.0 | % |

____________ *Revenue from these customers is individually less than 10% of the total revenue of the Company for the respective period. As of September 30, 2024 and March 31, 2024, there were three and four customers each with accounts receivable accounting for 10% or more of the Company’s total accounts receivable, respectively. The details are as follows:

|            |     |         As of 
 September 30, 
          2024 |   |     | March 31, 
      2024 |