Company: GRAN
Filing Date: 2025-07-01
Form Type: 424B4
Source: 0001213900-25-060039
Chunk: 273

Company: Grande Group Ltd/HK
Filing Date: 2025-07-01
Form: 424B4
Chunk 273
---
 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, the Company’s subsidiaries are detailed in the table as follows:

| Name of Company   |     | Place of      
 incorporation |     | Attributable 
       equity 
   interest % |     | Issued              
 capital             |
| Grande Capital    |     | HK SAR        |     |          100 |     | HK$ 12,000,000      |
| Grande Securities |     | HK SAR        |     |           51 |     | HK$             100 |

Principles of consolidation and basis of presentation The accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“US GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The unaudited interim condensed consolidated financial statements do not include all the information and footnotes required by the US GAAP for complete financial statements. Certain information and note disclosures normally included in the annual consolidated financial statements prepared in accordance with the US GAAP have been condensed or omitted consistent with Article 10 of Regulation

F-32

NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont.) S -X. In the opinion of the Company’s management, the unaudited interim condensed consolidated financial statements have been prepared on the same basis as the audited consolidated financial statements and include all adjustments, in normal recurring nature, as necessary for the fair statement of the Company’s consolidated financial position as of September30, 2024, and results of operations and cash flows for the six months ended September30, 2024 and 2023. The consolidated balance sheet as of March31, 2024 has been derived from the audited consolidated financial statements at that date but does not include all the information and footnotes required by the US GAAP. Interim results of operations are not necessarily indicative of the results expected for the full fiscal year or for any future period. These consolidated financial statements should be read in conjunction with the audited consolidated financial statements as of and for the years ended March31, 2024 and 2023, and related notes included in the Company’s audited consolidated financial statements. The accompanying unaudited interim condensed consolidated financial statements include the accounts