Company: GRAN
Filing Date: 2025-01-30
Form Type: F-1/A
Source: 0001213900-25-008225
Chunk: 271

Company: Grande Group Ltd/HK
Filing Date: 2025-01-30
Form: F-1/A
Chunk 271
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 less than 10% of the total revenue of the Company for the respective period. As of September 30, 2024 and March 31, 2024, there were three and four customers each with accounts receivable accounting for 10% or more of the Company’s total accounts receivable, respectively. The details are as follows:

|            |     |         As of 
 September 30, 
          2024 |   |     | March 31, 
      2024 |   |
|:-----------|:----|--------------:|:--|:----|----------:|:--|
| Customer B |     |          48.5 | % |     |       N/A | * |
| Customer A |     |          16.5 | % |     |       N/A | * |
| Customer E |     |          11.8 | % |     |       N/A | * |
| Customer F |     |           N/A | * |     |      47.7 | % |
| Customer G |     |           N/A | * |     |      16.1 | % |
| Customer H |     |           N/A | * |     |      16.1 | % |
| Customer I |     |           N/A | * |     |      16.1 | % |

____________ *Accounts receivable from these customers is individually less than 10% of the total accounts receivable of the Company for the respective period.

F-44

NOTE 7 — DEFERRED IPO COSTS Deferred IPO costs consisted of the following:

|                          |     | As of | September 30, 
          2024 |     |   | March 31, 
      2024 |
|:-------------------------|:----|:------|--------------:|:----|:--|----------:|
| Legal fees               |     | $     |       204,428 |     | $ |    86,845 |
| Accounting related fees  |     |       |       278,830 |     |   |   238,446 |
| Underwriting fees        |     |       |        90,249 |     |   |         — |
| Other miscellaneous fees |     |       |       109,422 |     |   |         — |
| Total                    |     | $     |       682,929 |     | $ |   325,291 |

NOTE 8