Company: GRAN
Filing Date: 2025-04-09
Form Type: F-1/A
Source: 0001213900-25-030179
Chunk: 299

Company: Grande Group Ltd/HK
Filing Date: 2025-04-09
Form: F-1/A
Chunk 299
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 2024 |
|:--------------------------------------|:----|:------|--------------:|:----|:--|----------:|
| Lease liability – current portion     |     | $     |       156,067 |     | $ |   151,560 |
| Lease liability – non-current portion |     |       |        81,531 |     |   |   160,708 |
| Total                                 |     | $     |       237,598 |     | $ |   312,268 |

During the six months ended September 30, 2024 and 2023, the Company incurred total operating lease expenses of $82,934 and $82,934, respectively. Other lease information is as follows:

|                                                          |     |         As of 
 September 30, 
          2024 |   |     | March 31, 
      2024 |   |
|:---------------------------------------------------------|:----|--------------:|:--|:----|----------:|:--|
| Weighted-average remaining lease term – operating leases |     |     1.5 years |   |     | 2.0 years |   |
| Weighted-average discount rate – operating leases        |     |          5.88 | % |     |      5.88 | % |

The following is a schedule of future minimum payments under operating leases as of September 30, 2024:

| 2025                                               |     | $ | 165,868 |   |
| 2026                                               |     |   |  82,934 |   |
| Total lease payments                               |     |   | 248,802 |   |
| Less: imputed interest                             |     |   | (11,204 | ) |
| Total operating lease liabilities, net of interest |     | $ | 237,598 |   |

F-46

NOTE 11 — EQUITY The equity of the Company as of September 30, 2024 and March 31, 2024 represents 5,000,000,000 ordinary shares authorized, 10,000,000 ordinary shares issued and outstanding with a par value of $0.00001 per share, amounting to $100. The subdivision of 100shares to 10,000,000shares on June 4, 2024 was retroactively applied as if the transaction occurred at the beginning of the period presented. On July4, 2024, Grande