Company: GRAN
Filing Date: 2025-01-30
Form Type: F-1/A
Source: 0001213900-25-008225
Chunk: 120

Company: Grande Group Ltd/HK
Filing Date: 2025-01-30
Form: F-1/A
Chunk 120
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540,080 |     |   |   (299,730 | ) |
| Provision for income taxes (benefit)                   |     |   |     97,248 |     |   |    (29,001 | ) |
| Net income (loss)                                      |     | $ |    442,832 |     | $ |   (270,729 | ) |
| Income (loss) per share – Basic and diluted            |     | $ |       0.04 |     | $ |      (0.03 | ) |
| Basic and diluted weighted average shares outstanding* |     |   | 10,000,000 |     |   | 10,000,000 |   |

____________ * Shares presented on a retroactive basis to reflect the Share Subdivision. Revenue Revenue increased by approximately $0.2 million or 12.5% from $1.6 million in the six months ended September 30, 2023 to $1.8 million in the six months ended September 30, 2024, mainly because of the increase in revenue from referral services and general advisory services offset by the decrease in IPO sponsorship services. Grande Capital has started to provide referral services to other professional parties such as financial institutions, for equity and debt fund raising exercises, for referral fees. Grande Capital also provides a wide range of corporate financial advisory services to clients which mainly include (i) advisory works for private companies, public companies listed on HKSE, as well as their shareholders advising them on the terms and structures of proposed transactions, such as takeovers, merger and acquisition or investment, and the relevant implications of the Hong Kong regulatory framework, which primarily included the HK Listing Rules and HK Takeovers Codes, in relation to the transactions; and (ii) project coordination works for clients pursuing listing on other stock exchanges, such as the U.S. exchanges, in return for general advisory fee.

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The table below sets out our revenue resulting from fixed fees and commissions and performance based fees for the six months ended September 30, 2024 and 2023.

|                                        |     | September 30, |      2024 |     |     | % |     |   |      2023 |     |      | % |
|:---------------------------------------|:----|:--------------|----------:|:----|----:|:--|:----|:--|----------:|:----|-----:|:--|
| Fixed fees                             |     | $