Company: GRAN
Filing Date: 2025-07-31
Form Type: 20-F
Source: 0001213900-25-069627
Chunk: 164

Company: Grande Group Ltd/HK
Filing Date: 2025-07-31
Form: 20-F
Item: Item 19
Chunk 164
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  By:                /s/                                                                   
                     Name:            Yujie,                                               
                     Title:           Chief                                                

Date: July
31, 2025

GRANDE GROUP LIMITED

                                                                                                                          Page(s)  
  Report of Independent Registered Public Accounting Firm                                                                 F-2      
  Consolidated Balance Sheets as of March 31, 2025 and 2024                                                               F-3      
  Consolidated Statements of Operations for the years ended March 2025, 2024 and 2023                                     F-4      
  Consolidated Statements of Changes in Shareholders’ Equity (Deficit) for the years ended March 2025, 2024 and 2023      F-5      
  Consolidated Statements of Cash Flows for the years ended March 2025, 2024 and 2023                                     F-6      
  Notes to Consolidated Financial Statements                                                                              F-7      
  Schedule I — Parent Only Financial Information                                                                          F-27     

F-1

REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

  To:      The Board of Directors and Shareholders of  

Grande Group Limited

Opinion on the Financial Statements

We have audited the accompanying consolidated
balance sheets of Grande Group Limited and its subsidiaries (collectively the “ Company”) as of March 31, 2025 and 2024, and
the related consolidated statements of operations, changes in shareholders’ equity (deficit), and cash flows for each of the years
in the three-year period ended March 31, 2025, and the related notes (collectively referred to as the “financial statements”).
In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of March 31,
2025 and 2024, and the results of its operations and its cash flows for each of the years in the three-year period ended March 31, 2025,
in conformity with accounting principles generally accepted in the United States of America.

Basis for Opinion

These financial statements are the responsibility
of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our
audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“ PCAOB”)
and are required to be independent with respect to the Company in accordance with the U. S. federal securities laws and the applicable
rules and regulations of the Securities and Exchange Commission