Opinion on the Financial Statements We have audited the accompanying consolidated
balance sheets of Grande Group Limited and its subsidiaries (collectively the “Company”) as of March 31, 2026 and 2025, and
the related consolidated statements of operations, changes in shareholders’ equity, and cash flows for each of the years in the
three-year period ended March 31, 2026, and the related notes (collectively referred to as the “financial statements”). In
our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of March 31,
2026 and 2025, and the results of its operations and its cash flows for each of the years in the three-year period ended March 31, 2026,
in conformity with accounting principles generally accepted in the United States of America.
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