Company: GRAN
Filing Date: 2025-03-14
Form Type: F-1/A
Source: 0001213900-25-023979
Chunk: 275

Company: Grande Group Ltd/HK
Filing Date: 2025-03-14
Form: F-1/A
Chunk 275
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                                                                    |     |      |            |   |     |      |           |   |
| Listing fee paid                                                                                         |     | $    |    228,664 |   |     | $    |         — |   |
| Non-cash investing and financing activities:                                                             |     |      |            |   |     |      |           |   |
| Operating lease right-of-use asset obtained in exchange for operating lease liability                    |     | $    |          — |   |     | $    |   455,201 |   |
| Recognition of deferred initial public offering costs recorded in accrued expenses and other liabilities |     | $    |    128,974 |   |     | $    |         — |   |

The accompanying notes are an integral part of these unaudited interim condensed consolidated financial statements.

F-31

NOTE 1 — ORGANIZATION AND PRINCIPAL ACTIVITIES Grande Group Limited (formerly known as Hero Intelligence Group Limited) (“Grande Group” or the “Company”) was incorporated in the British Virgin Islands (“BVI”) on August 6, 2020 as an investment holding company. The Company conducts its primary operations through its directly wholly owned subsidiary Grande Capital Limited (“Grande Capital”) which is incorporated and domiciled in Hong Kong (“HK SAR”), the People’s Republic of China (the “PRC”); Grande Capital is a licensed corporation under the Hong Kong Securities and Futures Ordinance to carry out regulated activities Type 1 “dealing in securities” and Type 6 “Advisory on corporate finance” under the Hong Kong Securities and Futures Ordinance. The principal activity of Grande Capital is the provision of corporate finance advisory services. Effective May 22, 2024, the Company changed its name from Hero Intelligence Group Limited to Grande Group Limited. On June12, 2024, the Company acquired 51% of the equity interest in Grande Securities Limited (“Grande Securities”), a company incorporated in HK SAR, from the sole shareholder for a total consideration of HK$51, approximately equivalent to $6.5 for the purpose of further developing the Company’s equity capital market services. Grande Securities has not commenced its operational activities as of the date when the Company issues the unaudited interim condensed consolidated financial statements. The following is an organization chart of the Company and its subsidiaries as of September 30, 2024: NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES As of September 30, 2024