Company: GRAN
Filing Date: 2025-03-14
Form Type: F-1/A
Source: 0001213900-25-023979
Chunk: 295

Company: Grande Group Ltd/HK
Filing Date: 2025-03-14
Form: F-1/A
Chunk 295
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 Total                                 |     | $     |       237,598 |     | $ |   312,268 |

During the six months ended September 30, 2024 and 2023, the Company incurred total operating lease expenses of $82,934 and $82,934, respectively. Other lease information is as follows:

|                                                          |     |         As of 
 September 30, 
          2024 |   |     | March 31, 
      2024 |   |
|:---------------------------------------------------------|:----|--------------:|:--|:----|----------:|:--|
| Weighted-average remaining lease term – operating leases |     |     1.5 years |   |     | 2.0 years |   |
| Weighted-average discount rate – operating leases        |     |          5.88 | % |     |      5.88 | % |

The following is a schedule of future minimum payments under operating leases as of September 30, 2024:

| 2025                                               |     | $ | 165,868 |   |
| 2026                                               |     |   |  82,934 |   |
| Total lease payments                               |     |   | 248,802 |   |
| Less: imputed interest                             |     |   | (11,204 | ) |
| Total operating lease liabilities, net of interest |     | $ | 237,598 |   |

F-46

NOTE 11 — EQUITY The equity of the Company as of September 30, 2024 and March 31, 2024 represents 5,000,000,000 ordinary shares authorized, 10,000,000 ordinary shares issued and outstanding with a par value of $0.00001 per share, amounting to $100. The subdivision of 100shares to 10,000,000shares on June 4, 2024 was retroactively applied as if the transaction occurred at the beginning of the period presented. On July4, 2024, Grande Holding Limited, the then sole shareholder of the Company, entered into the instruments of transfers with Beyond Worth Limited, Charming Apex Limited and Merleos 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 ab