Company: GRAN
Filing Date: 2025-04-09
Form Type: F-1/A
Source: 0001213900-25-030179
Chunk: 144

Company: Grande Group Ltd/HK
Filing Date: 2025-04-09
Form: F-1/A
Chunk 144
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 $0.4million adjusted for (i) net non -cashexpenses of $0.1million, representing non -cashlease expense, depreciation, reversal of provision for expected credit losses and deferred tax expenses, and (ii) net decrease in cash flow from changes in operating assets and liabilities of $0.2million mainly attributable to cash outflow arising from accrued expenses and other liabilities of $0.2million. For the six months ended September30, 2023, our net cash provided by operating activities was $0.2million, which primarily reflected cash inflow from our net loss of $0.3million adjusted for (i) net non -cashexpenses of $0.1million including non -cashlease expense, depreciation, provision for expected credit losses and deferred tax expenses, and (ii) net increase in cash flow from changes in operating assets and liabilities of $0.4million mainly included cash inflow arising from accounts receivable of $0.5million, which were offset by cash outflow arising from lease liability of $0.1million. For the year ended March 31, 2024, our net cash provided by operating activities was $1.2 million, which primarily reflected cash inflow from our net income of $1.8 million adjusted for (i) net non -cashexpenses of $0.2 million, representing non -cashlease expense, depreciation, reversal of provision for expected credit losses and deferred tax expenses, and (ii) net decrease in cash flow from changes in operating assets and liabilities of $0.9 million mainly attributable to cash outflow arising from contract liabilities of $1.1 million, which were offset by cash inflow arising from accrued expenses and other liabilities of $0.3 million. For the year ended March 31, 2023, our net cash provided by operating activities was $0.2 million, which primarily reflected cash inflow from our net income of $1.3 million adjusted for (i) net non -cashexpenses of $0.5 million including non -cashlease expense, depreciation, provision for expected credit losses and deferred tax expenses, and (ii) net decrease in cash flow from changes in operating assets and liabilities of $1.5 million mainly included cash outflow arising from contract liabilities of $0.8 million, accounts receivable of $0.5 million and lease liability of $0.2 million. Cash (used in) provided by financing activities For the six months ended September30, 202