Company: DKI
Filing Date: 2025-08-11
Form Type: 424B4
Source: 0001641172-25-022921
Chunk: 227

Company: DarkIris Inc.
Filing Date: 2025-08-11
Form: 424B4
Chunk 227
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 Commission and PCAOB.

We conducted our audits in accordance with the standards of PCAOB. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the combined financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.

Our audits included performing procedures to assess the risks of material misstatements of the combined financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the combined 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, except for Note 8 and Note 14 as to which the date
is June 10, 2025

| F-22 |

<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 |   |     |               |          - |   |
|