Company: GRAN
Filing Date: 2025-01-30
Form Type: F-1/A
Source: 0001213900-25-008225
Chunk: 36

Company: Grande Group Ltd/HK
Filing Date: 2025-01-30
Form: F-1/A
Chunk 36
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 and only two years of related Management’s Discussion and Analysis of Financial Condition and Results of Operations, or “MD&A”; •are not required to provide a detailed narrative disclosure discussing our compensation principles, objectives and elements and analyzing how those elements fit with our principles and objectives, which is commonly referred to as “compensation discussion and analysis;” •are not required to obtain an attestation and report from our auditors on our management’s assessment of our internal control over financial reporting pursuant to the Sarbanes -OxleyAct of 2002; 13 •are not required to obtain a non -bindingadvisory vote from our shareholders on executive compensation or golden parachute arrangements (commonly referred to as the “say -on -pay,” “say -onfrequency” and “say -on - golden-parachute” votes); •are exempt from certain executive compensation disclosure provisions requiring a pay -for -performancegraph and chief executive officer pay ratio disclosure; •are eligible to claim longer phase -inperiods for the adoption of new or revised financial accounting standards under §107 of the JOBS Act; and •will not be required to conduct an evaluation of our internal control over financial reporting until our second annual report on Form 20 -Ffollowing the effectiveness of our initial public offering. We intend to take advantage of all of these reduced reporting requirements and exemptions, including the longer phase -inperiods for the adoption of new or revised financial accounting standards under §107 of the JOBS Act. Our election to use the phase -inperiods may make it difficult to compare our financial statements to those of non -emerginggrowth companies and other emerging growth companies that have opted out of the phase -inperiods under §107 of the JOBS Act. We will remain an emerging growth company until the earliest of (i) the last day of the fiscal year during which we have total annual gross revenues of at least US$1.235 billion; (ii) the last day of our fiscal year following the fifth anniversary of the completion of this Offering; (iii) the date on which we have, during the preceding three -yearperiod, issued more than US$1.0 billion in non -convertibledebt; or (iv) the date on which we are deemed to be a “large accelerated filer” under the Securities Exchange Act of 1934, as amended, or the Exchange Act, which would occur if the market value of our Ordinary Shares that are held by non -affiliatesexceed