Company: DKI
Filing Date: 2025-08-11
Form Type: 424B4
Source: 0001641172-25-022921
Chunk: 219

Company: DarkIris Inc.
Filing Date: 2025-08-11
Form: 424B4
Chunk 219
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 8,800 |
| Thereafter                         |     |              |  2,933 |
| Total                              |     | $            | 42,533 |

Note 6. Property and equipment, net

Property and equipment, net consisted of the following:

|                                |     | As of       
 March 31,   
 2025        
 (unaudited) |         |   |     | As of         
 September 30, 
 2024          |         |   |
|:-------------------------------|:----|:------------|--------:|:--|:----|:--------------|--------:|:--|
| Office equipment               |     | $           |  32,605 |   |     | $             |  56,835 |   |
| Less: accumulated depreciation |     |             | (17,759 | ) |     |               | (40,184 | ) |
| Total                          |     | $           |  14,846 |   |     | $             |  16,651 |   |

Depreciation expense for the six months ended March 31, 2025 and 2024 amounted to $4,985 and $3,780, respectively.

Note 7. Accrued expenses

Accrued expenses consisted of the following:

|                  |     | As of       
 March 31,   
 2025        
 (unaudited) |        |     | As of         
 September 30, 
 2024          |        |
|:-----------------|:----|:------------|-------:|:----|:--------------|-------:|
| Salaries payable |     | $           | 61,230 |     | $             | 36,360 |
| Accrued expenses |     |             |  1,196 |     |               |  4,714 |
| Total            |     | $           | 62,426 |     | $             | 41,074 |

| F-16 |

Note 8. Income taxes

The Company is subject to income taxes on an entity basis on income derived from the location in which each entity is domiciled.

Cayman Islands

DarkIris is incorporated in the Cayman Islands. Under the current laws of the Cayman Islands, DarkIris is not subject to income or capital gains taxes. In addition, dividend payments are not subject to withholdings tax in the Cayman Islands.

Hong Kong

In accordance with the relevant