Company: GRAN
Filing Date: 2025-04-09
Form Type: F-1/A
Source: 0001213900-25-030179
Chunk: 279

Company: Grande Group Ltd/HK
Filing Date: 2025-04-09
Form: F-1/A
Chunk 279
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 and Futures Ordinance to maintain its business license and due to the availability of cash balances of this operating subsidiary. As of March 31, 2024 and 2023, there were no material contingencies, significant provisions of long term obligations, mandatory dividend or redemption requirements of redeemable stocks or guarantees of the Company, except for those which have been separately disclosed in the consolidated financial statements, if any.

F-26 REPORTS OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To:The Board of Directors and Shareholders of Grande Group Limited Results of Review Interim Financial Statements We have reviewed the accompanying unaudited interim condensed consolidated balance sheet of Grande Group Limited and its subsidiaries (collectively the “Company”) as of September30, 2024, and the related unaudited interim condensed consolidated statements of operations, statements of changes in equity, and statements of cash flows for six -monthperiods ended September30, 2024 and 2023, and the related notes (collectively referred to as the “unaudited interim condensed consolidated financial statements”). Based on our reviews, we are not aware of any material modification that should be made to the accompanying unaudited interim condensed consolidated financial statements for them to be in conformity with accounting principles generally accepted in the United States of America. We have previously audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated balance sheets of the Company as of March31, 2024 and 2023, and the related consolidated statements of operations, changes in shareholders’ equity (deficit) and cash flows for the year then ended (not presented herein); and in our report dated June28, 2024, we expressed an unqualified opinion on those financial statements. In our opinion, the information set forth in the accompanying condensed consolidated balance sheet as of March31, 2024, is fairly stated, in all material respects, in relation to the balance sheet from which it has been derived. Basis for Review Results These unaudited interim condensed consolidated financial statements are the responsibility of the Company’s management. We conducted our review in accordance with the standards of the PCAOB. A review of interim financial information consists principally of applying analytical procedures and making inquiries of persons responsible for financial and accounting matters. It is substantially less in scope than an audit conducted in accordance with standards of the PCAOB, the objective of which is the expression of an opinion regarding the financial statements taken as a whole. Accordingly, we do not express