Company: GRAN
Filing Date: 2025-03-14
Form Type: F-1/A
Source: 0001213900-25-023979
Chunk: 247

Company: Grande Group Ltd/HK
Filing Date: 2025-03-14
Form: F-1/A
Chunk 247
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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 (“HK SAR”), the People’s Republic of China (the “PRC”); 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. The following is an organization chart of the Company and its subsidiary as of March 31, 2024: NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES As of March 31, 2024, the Company’s subsidiaries are detailed in the table as follows:

| Name of Company        |     | Place of      
 incorporation |     | Attributable 
       equity 
   interest % |     |                   Issued 
                  capital |
| Grande Group Limited   |     | BVI           |     |          100 |     | $                    100 |
| Grande Capital Limited |     | HK SAR        |     |          100 |     |          HK$  12,000,000 |

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 -companybalances 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 (“US 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 US 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 the allowance for expected credit losses on accounts receivable and other current assets, useful life of leasehold improvement and equipment, recognition and

F-7

NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(cont.) measurement of operating lease right -of -use(“ROU”)