Company: GRAN
Filing Date: 2025-07-01
Form Type: 424B4
Source: 0001213900-25-060039
Chunk: 292

Company: Grande Group Ltd/HK
Filing Date: 2025-07-01
Form: 424B4
Chunk 292
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os Technology Limited, independent third parties, respectively, whereby Grande Holding Limited sold an aggregate of 1,440,000 ordinary shares issued of the Company, representing an aggregate 14.4% of ordinary shares issued as of July 4, 2024, to the abovementioned parties at a price of $0.0561 per ordinary share with an aggregate amount of $80,757. After the share transfer transaction by Grande Holding Limited, there is no change in the total number of ordinary shares issued. NOTE 12 — DIVIDENDS On June25, 2024, the Company declared a cash dividend of $769,231 (equivalent to HK$6,000,000) to Grande Holding Limited, the then sole shareholder of the Company. The dividends were paid on July 3, 2024 and were deducted from retained earnings and are presented in the unaudited interim condensed consolidated statements of changes in equity. NOTE 13 — EMPLOYEE BENEFIT PLANS HK SAR The Company has a defined contribution pension scheme for its qualifying employees. The scheme assets are held under a provident fund managed by an independent fund manager. The Company and its employees are each required to make contributions to the scheme calculated at 5% of the employees’ basic salaries on monthly basis. NOTE 14 — PROVISION FOR INCOME TAXES BVI Grande Group are not subject to tax on income or capital gains under current BVI law. In addition, upon payments of dividends by these entities to their shareholders, no BVI withholding tax will be imposed. HK SAR Under the two -tieredprofits tax rates regime, the first HK$2 million of the estimated assessable profits of the qualifying group entity will be taxed at 8.25%, and profits above HK$2 million will be taxed at 16.5%. The assessable profits of group entities not qualifying for the two -tieredprofits tax rates regime will continue to be taxed at a flat rate of 16.5%. Accordingly, the HK SAR profits tax is calculated at 8.25% on the first HK$2 million of the estimated assessable profits and at 16.5% on the estimated assessable profits above HK$2 million. The effective tax rates on income or loss before income tax for the six months ended September 30, 2024 and 2023 was 18.01% and 9.68%, respectively.

F-47

NOTE 14 — PROVISION FOR INCOME TAXES (cont.)