Company: GRAN
Filing Date: 2025-07-01
Form Type: 424B4
Source: 0001213900-25-060039
Chunk: 288

Company: Grande Group Ltd/HK
Filing Date: 2025-07-01
Form: 424B4
Chunk 288
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681 |   |     |   |     3,696 |   |
| Ending balance                          |     | $     |        (3,625 | ) |     | $ |    (4,306 | ) |

NOTE 4 — PREPAID EXPENSES AND OTHER CURRENT ASSETS, NET Prepaid expenses and other current assets, net consist of the following:

|                                          |     | As of | September 30, 
          2024 |   |     |   | March 31, 
      2024 |   |
|:-----------------------------------------|:----|:------|--------------:|:--|:----|:--|----------:|:--|
| Prepaid expenses, gross                  |     | $     |        24,589 |   |     | $ |    18,133 |   |
| Deposits, gross                          |     |       |        28,743 |   |     |   |    28,743 |   |
| Less: allowance for expected credit loss |     |       |          (165 | ) |     |   |      (165 | ) |
| Total                                    |     | $     |        53,167 |   |     | $ |    46,711 |   |

The movement of allowances for expected credit loss is as follow:

|                                         |     | As of         
 September 30, 
 2024          |      |   |     | March 31, 
 2024      |      |   |
|:----------------------------------------|:----|:--------------|:-----|:--|:----|:----------|-----:|:--|
| Balance at beginning of the period/year |     | $             | (165 | ) |     | $         | (180 | ) |
| Reversal                                |     |               | —    |   |     |           |   15 |   |
| Ending balance                          |     | $             | (165 | ) |     | $         | (165 | ) |

F-43

NOTE 5 — LEASEHOLD IMPROVEMENT AND EQUIPMENT, NET Leasehold improvement and equipment, net consist of the following:

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