Company: DKI
Filing Date: 2025-07-29
Form Type: F-1/A
Source: 0001641172-25-021310
Chunk: 243

Company: DarkIris Inc.
Filing Date: 2025-07-29
Form: F-1/A
Chunk 243
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 consisted of the following:

|                                   |     | As of 
 2024  | September 30, |     | As of 
 2023  | September 30, |
|:----------------------------------|:----|:------|--------------:|:----|:------|--------------:|
| Accounts receivable               |     | $     |     1,349,808 |     | $     |       433,470 |
| Less: allowance for credit losses |     |       |             - |     |       |             - |
| Accounts receivable, net          |     | $     |     1,349,808 |     | $     |       433,470 |

Note 4. Prepaid expenses and other current assets

Prepaid expenses and other current assets consisted of the following:

|                                                |     | As of 
 2024  | September 30, |     | As of 
 2023  | September 30, |
|:-----------------------------------------------|:----|:------|--------------:|:----|:------|--------------:|
| Security deposits                              |     | $     |       300,000 |     |       |             - |
| Prepaid income sharing                         |     |       |       109,317 |     |       |             - |
| Prepaid expenses                               |     |       |        52,075 |     | $     |        22,256 |
| VAT receivables                                |     |       |        16,348 |     |       |        19,360 |
| Total                                          |     |       |       477,740 |     |       |        41,616 |
| Less: allowance for doubtful accounts          |     |       |             - |     |       |             - |
| Prepaid expenses and other current assets, net |     | $     |       477,740 |     | $     |        41,616 |

As of September 30, 2024 and 2023, allowance for doubtful accounts was nil and nil, respectively.

Note 5. Property and equipment, net

Property and equipment, net consisted of the following:

|                                |     | As of 
 2024  | September 30, |   |     | As of 
 2023  | September 30, |   |
|:-------------------------------|:----|:------|--------------:|:--|:----|:------|--------------