Company: GRAN
Filing Date: 2025-07-01
Form Type: 424B4
Source: 0001213900-25-060039
Chunk: 263

Company: Grande Group Ltd/HK
Filing Date: 2025-07-01
Form: 424B4
Chunk 263
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 that exist at each reporting period. Subsequent changes in judgment based upon new information may lead to changes in recognition, derecognition, and measurement. Adjustment may result, for example, upon resolution of an issue with the taxing authorities or expiration of a statute of limitations barring an assessment for an issue. As of March 31, 2024 and 2023, the Company has no uncertain tax positions. The Company files income tax returns in the HK SAR. The Company’s tax returns from inception through March 31, 2024 remain open and subject to examination. The Company is not currently under examination by any taxing authorities. The Company’s policy is to recognize interest and penalties related to income tax matters as a component of income tax expense. The Company has not recognized interest or penalties in its consolidated statements of operations since inception.

F-21

NOTE 13 — DISAGGREGATED REVENUES Information for the Company’s breakdown of revenues by service type for the years ended March 31, 2024 and 2023 are as follows:

| Total revenues as of:                   
 2024                                    |     | March 31, |      2023 |     |   |           |
|:----------------------------------------|:----|:----------|----------:|:----|:--|----------:|
| IPO sponsorship services                |     | $         | 2,872,152 |     | $ | 2,548,291 |
| Underwriting and placing services       |     |           |   469,667 |     |   |   226,923 |
| General advisory services               |     |           |   594,872 |     |   |   486,794 |
| Independent financial advisory services |     |           |   145,949 |     |   |    57,696 |
| Compliance advisory services            |     |           |   446,556 |     |   |   551,263 |
| Total                                   |     | $         | 4,529,196 |     | $ | 3,870,967 |

All the revenue for the years ended March 31, 2024 and 2023 originated in the HK SAR. NOTE 14 — REGULATORY REQUIREMENTS The following table illustrates the minimum liquid capital as established by the Securities and Futures Commission of Hong Kong that the Company’s subsidiary is required to maintain as of March 31, 2024 and 2023 and the actual amounts of capital that were maintained: