Company: DKI
Filing Date: 2025-04-25
Form Type: DRS/A
Source: 0001641172-25-006135
Chunk: 203

Company: DarkIris Inc.
Filing Date: 2025-04-25
Form: DRS/A
Chunk 203
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 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:                                                                                     |     |               |            |   |     |               |            |   |
| Accounts payable                                                                                         |     |               |    206,661