Company: GRAN
Filing Date: 2025-04-09
Form Type: F-1/A
Source: 0001213900-25-030179
Chunk: 296

Company: Grande Group Ltd/HK
Filing Date: 2025-04-09
Form: F-1/A
Chunk 296
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 of September 30, 2024 and March 31, 2024, there were three and four customers each with accounts receivable accounting for 10% or more of the Company’s total accounts receivable, respectively. The details are as follows:

|            |     |         As of 
 September 30, 
          2024 |   |     | March 31, 
      2024 |   |
|:-----------|:----|--------------:|:--|:----|----------:|:--|
| Customer B |     |          48.5 | % |     |       N/A | * |
| Customer A |     |          16.5 | % |     |       N/A | * |
| Customer E |     |          11.8 | % |     |       N/A | * |
| Customer F |     |           N/A | * |     |      47.7 | % |
| Customer G |     |           N/A | * |     |      16.1 | % |
| Customer H |     |           N/A | * |     |      16.1 | % |
| Customer I |     |           N/A | * |     |      16.1 | % |

____________ *Accounts receivable from these customers is individually less than 10% of the total accounts receivable of the Company for the respective period.

F-44

NOTE 7 — DEFERRED IPO COSTS Deferred IPO costs consisted of the following:

|                          |     | As of | September 30, 
          2024 |     |   | March 31, 
      2024 |
|:-------------------------|:----|:------|--------------:|:----|:--|----------:|
| Legal fees               |     | $     |       204,428 |     | $ |    86,845 |
| Accounting related fees  |     |       |       278,830 |     |   |   238,446 |
| Underwriting fees        |     |       |        90,249 |     |   |         — |
| Other miscellaneous fees |     |       |       109,422 |     |   |         — |
| Total                    |     | $     |       682,929 |     | $ |   325,291 |

NOTE 8 — ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES Accrued expenses and