Company: GRAN
Filing Date: 2025-07-31
Form Type: 20-F
Source: 0001213900-25-069627
Chunk: 166

Company: Grande Group Ltd/HK
Filing Date: 2025-07-31
Form: 20-F
Item: Item 19
Chunk 166
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”) was incorporated
in the British Virgin Islands (“ BVI”) on August 6, 2020 as an investment holding company. The Company conducts its primary
operations through its directly wholly owned subsidiary Grande Capital Limited (“ Grande Capital”) which is incorporated and
domiciled in Hong Kong (“ Hong Kong”), the People’s Republic of China; Grande Capital is a licensed corporation
under the Hong Kong Securities and Futures Ordinance to carry out regulated activities Type 1 “dealing in securities”
and Type 6 “ Advisory on corporate finance” under the Hong Kong Securities and Futures Ordinance. The principal activity
of Grande Capital is the provision of corporate finance advisory services.

Effective
May 22, 2024, the Company changed its name from Hero Intelligence Group Limited to Grande Group Limited.

On
June 12, 2024, the Company acquired 51 51 6.5

The
following is an organization chart of the Company and its subsidiary as of March 31, 2025:

NOTE
2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

As
of March 31, 2025, the Company’s subsidiaries are detailed in the table as follows:

  Name of Company             Place of           Attributable               Issued                   
                              incorporation      equity                     capital                  
                                                 interest %                                          
 ─────────────────────────────────────────────────────────────────────────────────────────────────────
  Grande Capital Limited      Hong Kong                            100      HK$          12,000,000  
  Grande Securities           Hong Kong                             51      HK$                 100  

Principles
of consolidation and basis of presentation

The
accompanying consolidated financial statements include the accounts of the Company and its subsidiary (collectively the “ Company”).
Management has eliminated all significant inter-company balances and transactions in preparing the accompanying consolidated financial
statements.

Management
has prepared the accompanying consolidated financial statements and these notes in accordance to generally accepted accounting principles
in the United States (“ U. S. GAAP”). The Company maintains its general ledger and journals with the accrual method accounting.

Use
of estimates

The
preparation of the consolidated financial statements in conformity with the U. S. GAAP, requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the consolidated
financial statements and the reported amounts of revenues and expenses during the reporting periods. Significant estimates include revenue
recognition. Management makes these estimates using the best information