Company: GRAN
Filing Date: 2025-07-01
Form Type: 424B4
Source: 0001213900-25-060039
Chunk: 277

Company: Grande Group Ltd/HK
Filing Date: 2025-07-01
Form: 424B4
Chunk 277
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 Securities is the Hong Kong dollar (“HK$”). The assets and liabilities of Grande Capital and Grande Securities are translated into $ from HK$ at the period/year -endexchange rate. Their revenues and expenses are translated at the average exchange rate during the period. Capital accounts are translated at their historical exchange rates when the capital transactions occurred. The period/year -endand period/year -averageexchange rates are as follows:

|       |     | September 30, 2024 |        |     |                |     | March 31, 2024 |     |              |     | September 30, 2023 |     |                |
|:------|:----|:-------------------|-------:|:----|---------------:|:----|---------------:|:----|-------------:|:----|-------------------:|:----|---------------:|
|       |     | Period-end         |        |     | Period-average |     |       Year-end |     | Year-average |     |         Period-end |     | Period-average |
| $: HK |     | $                  | 7.8000 |     |         7.8000 |     |         7.8000 |     |       7.8000 |     |             7.8000 |     |         7.8000 |

Accounts receivables, net Accounts receivable, net includes amounts billed under the contract terms. The amounts are stated at their net realizable value. The Company maintains an allowance for expected credit loss to provide for the estimated number of receivables that will not be collected. The Company considers several factors in its estimate of the allowance, including knowledge of a client’s financial condition, its historical collection experience, and other factors relevant to assessing the collectability of such receivables. Bad debts are written off against allowances. Leasehold improvement and equipment, net Leasehold improvement and equipment are carried at cost less accumulated depreciation. Depreciation is provided over their estimated useful lives, using the straight -linemethod. The Company typically applies a salvage value of 0%. The estimated useful lives of leasehold improvement and equipment are as follows:

| Leasehold improvement       |     | the lesser of useful life or term of lease |
| Office equipment and others |     | 4 years                                    |

The cost and related accumulated depreciation of assets sold or otherwise retired are eliminated from the accounts, and any gain or loss are included in the Company’s results of operations. The costs of maintenance and repairs are