Company: DKI
Filing Date: 2025-04-25
Form Type: DRS/A
Source: 0001641172-25-006135
Chunk: 204

Company: DarkIris Inc.
Filing Date: 2025-04-25
Form: DRS/A
Chunk 204
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,068 | ) |
| Capital contribution              |     |                 |      - |     |        | - |     |                 |      - |     |        | - |     |            | 2,741,925 |     |              |          - |   |     |                   |       - |   |     |               |  2,741,925 |   |
| Net income for the year           |     |                 |      - |     |        | - |     |                 |      - |     |        | - |     |            |         - |     |              |  1,096,805 |   |     |                   |       - |   |     |               |  1,096,805 |   |
| Foreign currency translation loss |     |                 |      - |     |        | - |     |                 |      - |     |        | - |     |            |         - |     |              |          - |   |     |                   | (50,668 | ) |     |               |    (50,668 | ) |
| Balance as of September 30, 2024  |     |                 | 32,970 |     | $      | 3 |     |                 | 17,030 |     | $      | 2 |     | $          | 4,703,343 |     | $            | (3,706,377 | ) |     | $                 | (61,977 | ) |     | $             |    934,994 |   |

<div align='center'>The accompanying notes are an integral part of these combined financial statements.</div>

| F-5 |

<div align='center'>DARKIRIS INC.

COMBINED STATEMENTS OF CASH FLOWS

(Expressed in U.S. Dollars, except for the number of shares)</div>

| Cash flows from operating activities:                                                              |     | For the financial years ended September 30, 
 2024                                        |            |   |     | 2023 |            |   |
|:---------------------------------------------------------------------------------------------------|:----|:--------------------------------------------|-----------:|:--|:----|:-----|-----------:|:--|
| Net income (loss)                                                                                  |     | $                                           |  1,096,805 |   |     | $    | (1,257,824 | ) |
| Adjustments to reconcile net income (loss) to net cash