Company: GRAN
Filing Date: 2025-03-14
Form Type: F-1/A
Source: 0001213900-25-023979
Chunk: 297

Company: Grande Group Ltd/HK
Filing Date: 2025-03-14
Form: F-1/A
Chunk 297
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 Company files income tax returns in the HK SAR. The Company’s tax returns from inception through September 30, 2024 remain open and subject to examination. The Company is not currently under examination by any taxing authorities. The Company’s policy is to recognize interest and penalties related to income tax matters as a component of income tax expense. The Company has not recognized interest or penalties in its unaudited interim condensed consolidated statements of operations since inception. As of September30, 2024 and March31, 2024, the Company has no significant unrecognized deferred tax assets or deferred tax liabilities.

F-48

NOTE 15 — DISAGGREGATED REVENUES Information for the Company’s breakdown of revenues by service type for the six months ended September 30, 2024 and 2023 are as follows:

| Total revenues as of:                   |     | September 30, |      2024 |     |   |      2023 |
|:----------------------------------------|:----|:--------------|----------:|:----|:--|----------:|
| IPO sponsorship services                |     | $             |   234,686 |     | $ |   814,723 |
| Underwriting and placing services       |     |               |         — |     |   |   251,077 |
| Referral services                       |     |               |   568,978 |     |   |         — |
| General advisory services               |     |               |   506,410 |     |   |   152,564 |
| Independent financial advisory services |     |               |   147,628 |     |   |    90,603 |
| Compliance advisory services            |     |               |   292,341 |     |   |   239,228 |
| Total                                   |     | $             | 1,750,043 |     | $ | 1,548,195 |

All the revenue for the six months ended September 30, 2024 and 2023 originated in the HK SAR. NOTE 16 — REGULATORY REQUIREMENTS The following table illustrates the minimum liquid capital as established by the Securities and Futures Commission of Hong Kong that the Company’s subsidiary is required to maintain as of September30, 2024 and March 31, 2024 and the actual amounts of capital that were maintained:

| Capital requirements as of September 30, 2024 |     | Minimum        
 liquid capital 
 requirements   |         |