Company: GRAN
Filing Date: 2025-01-30
Form Type: F-1/A
Source: 0001213900-25-008225
Chunk: 240

Company: Grande Group Ltd/HK
Filing Date: 2025-01-30
Form: F-1/A
Chunk 240
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31, |    2024 |   |     |   |    2023 |   |
|:-----------------------------------------|:----|:----------|--------:|:--|:----|:--|--------:|:--|
| Accounts receivable, gross               |     | $         | 638,181 |   |     | $ | 506,107 |   |
| Less: allowance for expected credit loss |     |           |  (4,306 | ) |     |   |  (8,002 | ) |
| Total                                    |     | $         | 633,875 |   |     | $ | 498,105 |   |

The aging analysis of accounts receivable, gross based on the due date is as follow:

|                        |     | March 31, |    2024 |     |   |    2023 |
|:-----------------------|:----|:----------|--------:|:----|:--|--------:|
| Not yet past due       |     | $         | 612,027 |     | $ | 483,030 |
| 31 to 60 days past due |     |           |  26,154 |     |   |  23,077 |
| Total                  |     | $         | 638,181 |     | $ | 506,107 |

The movement of allowances for expected credit loss is as follow:

|                                  |     | March 31, 
 2024      |        |   |     | 2023 |        |   |
|:---------------------------------|:----|:----------|-------:|:--|:----|:-----|:-------|:--|
| Balance at beginning of the year |     | $         | (8,002 | ) |     | $    | —      |   |
| Reversal (Provision)             |     |           |  3,696 |   |     |      | (8,002 | ) |
| Ending balance                   |     | $         | (4,306 | ) |     | $    | (8,002 | ) |

NOTE 4 — PREPAID EXPENSES AND OTHER CURRENT ASSETS, NET Prepaid expenses and other current assets, net consist of the following:

|                                          |     | March 31, |   2024 |   |     |   |   2023 |   |
|:-----------------------------------------|: