Company: GRAN
Filing Date: 2025-04-09
Form Type: F-1/A
Source: 0001213900-25-030179
Chunk: 301

Company: Grande Group Ltd/HK
Filing Date: 2025-04-09
Form: F-1/A
Chunk 301
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 at each reporting period. Subsequent changes in judgment based upon new information may lead to changes in recognition, derecognition, and measurement. Adjustment may result, for example, upon resolution of an issue with the taxing authorities or expiration of a statute of limitations barring an assessment for an issue. As of September 30, 2024 and March 31, 2024, the Company has no uncertain tax positions. The Company files income tax returns in the HK SAR. The Company’s tax returns from inception through September 30, 2024 remain open and subject to examination. The Company is not currently under examination by any taxing authorities. The Company’s policy is to recognize interest and penalties related to income tax matters as a component of income tax expense. The Company has not recognized interest or penalties in its unaudited interim condensed consolidated statements of operations since inception. As of September30, 2024 and March31, 2024, the Company has no significant unrecognized deferred tax assets or deferred tax liabilities.

F-48

NOTE 15 — DISAGGREGATED REVENUES Information for the Company’s breakdown of revenues by service type for the six months ended September 30, 2024 and 2023 are as follows:

| Total revenues as of:                   |     | September 30, |      2024 |     |   |      2023 |
|:----------------------------------------|:----|:--------------|----------:|:----|:--|----------:|
| IPO sponsorship services                |     | $             |   234,686 |     | $ |   814,723 |
| Underwriting and placing services       |     |               |         — |     |   |   251,077 |
| Referral services                       |     |               |   568,978 |     |   |         — |
| General advisory services               |     |               |   506,410 |     |   |   152,564 |
| Independent financial advisory services |     |               |   147,628 |     |   |    90,603 |
| Compliance advisory services            |     |               |   292,341 |     |   |   239,228 |
| Total                                   |     | $             | 1,750,043 |     | $ | 1,548,195 |

All the revenue for the six months ended September 30, 2024 and 2023 originated in the HK SAR. NOTE 16 —