Company: GRAN
Filing Date: 2025-01-30
Form Type: F-1/A
Source: 0001213900-25-008225
Chunk: 225

Company: Grande Group Ltd/HK
Filing Date: 2025-01-30
Form: F-1/A
Chunk 225
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im Condensed Consolidated Balance Sheets as of September 30, 2024 (unaudited) and Consolidated Balance Sheets as of March 31, 2024 (audited) |     | F-28    |
| Unaudited Interim Condensed Consolidated Statements of Operations                                                                                 |     | F-29    |
| Unaudited Interim Condensed Consolidated Statements of Changes in Equity                                                                          |     | F-30    |
| Unaudited Interim Condensed Consolidated Statements of Cash Flows                                                                                 |     | F-31    |
| Notes to Unaudited Interim Condensed Consolidated Financial Statements                                                                            |     | F-32    |
| Schedule I — Parent Only Financial Information                                                                                                    |     | F-53    |

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, 2024 and 2023, and the related consolidated statements of operations, changes in shareholders’ equity (deficit), and cash flows for each of the years in the two -yearperiod ended March 31, 2024, 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, 2024 and 2023, and the results of its operations and its cash flows for each of the years in the two -yearperiod ended March 31, 2024, 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 and the PCAOB. We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were