Company: GRAN
Filing Date: 2025-03-14
Form Type: F-1/A
Source: 0001213900-25-023979
Chunk: 139

Company: Grande Group Ltd/HK
Filing Date: 2025-03-14
Form: F-1/A
Chunk 139
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 for increasing our liquid capital to establish our Equity Capital Market services for Hong Kong market, in particular, participating in the underwriting of IPOs on the HKSE led by other sponsors and other secondary fund -raisingexercises; and •The balance of US$1.46million or 25.0% for general working capital and corporate purposes. Cash Flow The following table sets forth a summary of our consolidated cash flows for the six months ended September30, 2024 and 2023, respectively:

|                                                      |     |   |       2024 |   |     |   |    2023 |
|:-----------------------------------------------------|:----|:--|-----------:|:--|:----|:--|--------:|
| Net cash provided by operating activities            |     | $ |    331,322 |   |     | $ | 193,982 |
| Net cash used in financing activities                |     |   | (1,010,715 | ) |     |   |       — |
| Net (decrease) increase in cash and cash equivalents |     | $ |   (679,393 | ) |     | $ | 193,982 |

The following table sets forth a summary of our consolidated cash flows for the years ended March 31, 2024 and 2023, respectively:

|                                                     |     |   |      2024 |   |     |   |    2023 |
|:----------------------------------------------------|:----|:--|----------:|:--|:----|:--|--------:|
| Net cash provided by operating activities           |     | $ | 1,157,742 |   |     | $ | 228,964 |
| Net cash (used in) provided by financing activities |     |   |  (331,021 | ) |     |   | 293,842 |
| Net increase in cash and cash equivalents           |     | $ |   826,721 |   |     | $ | 522,806 |

76 Cash provided by operating activities For the six months ended September30, 2024, our net cash provided by operating activities was $0.3million, which primarily reflected cash inflow from our net income of $0.4million adjusted for (i) net non -cashexpenses of $0.1million, representing non -cashlease expense, depreciation, reversal of provision for expected credit losses and deferred tax expenses, and (ii) net decrease in cash