Company: DKI
Filing Date: 2025-05-23
Form Type: DRS/A
Source: 0001641172-25-012167
Chunk: 192

Company: DarkIris Inc.
Filing Date: 2025-05-23
Form: DRS/A
Chunk 192
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 financial statements. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the combined financial statements presentation. We believe that our audits provide a reasonable basis for our opinion.

/s/ Enrome LLP

We have served as the Company’s auditor since 2024.

Singapore,

March 17,2025

| F-2 |

<div align='center'>DARKIRIS INC.

COMBINED BALANCE SHEETS

(Expressed in U.S. Dollars)</div>

| ASSETS                                                                                                   
 Current assets:                                                                                          |     | September 30, 
 2024          |            |   |     | September 30, 
 2023          |            |   |
|:---------------------------------------------------------------------------------------------------------|:----|:--------------|-----------:|:--|:----|:--------------|-----------:|:--|
| Cash in bank                                                                                             |     | $             |    313,735 |   |     | $             |     80,864 |   |
| Accounts receivable, net                                                                                 |     |               |  1,349,808 |   |     |               |    433,470 |   |
| Prepayment for game development                                                                          |     |               |     44,000 |   |     |               |          - |   |
| Deferred initial public offering costs                                                                   |     |               |     28,542 |   |     |               |          - |   |
| Prepaid expenses and other current assets                                                                |     |               |    477,740 |   |     |               |     41,616 |   |
| Total current assets                                                                                     |     |               |  2,213,825 |   |     |               |    555,950 |   |
| Property and equipment, net                                                                              |     |               |     16,651 |   |     |               |     12,261 |   |
| Total non-current assets                                                                                 |     |               |     16,651 |   |     |               |     12,261 |   |
| Total assets                                                                                             |     | $             |  2,230,476 |   |     | $             |    568,211 |   |
| LIABILITIES AND SHAREHOLDERS’ EQUITY (DEFICIT)                                                           |     |               |            |   |     |               |            |   |
| Current liabilities: