Company: DKI
Filing Date: 2025-08-11
Form Type: 424B4
Source: 0001641172-25-022921
Chunk: 81

Company: DarkIris Inc.
Filing Date: 2025-08-11
Form: 424B4
Chunk 81
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 in short-term money market instruments.

<div align='center'>DIVIDEND POLICY</div>

We have no formal dividend policy. We currently intend to retain all available funds and any future earnings to fund the development and growth of our business and to repay indebtedness and, therefore, we do not anticipate paying any cash dividends in the foreseeable future. Additionally, our ability to pay dividends on our Shares is limited by various factors such as our future financial performance and bank covenants. Any future determination to pay dividends will be at the discretion of our board of directors, subject to compliance with covenants in current and future agreements governing our and our subsidiaries’ indebtedness, and will depend on our results of operations, financial condition, capital requirements and other factors that our board of directors may deem relevant.

Our board of directors has complete discretion in deciding whether to distribute dividends, subject to certain restrictions under Cayman Islands law, namely that our company may only pay dividends out of profits or share premium, and provided always that in no circumstances may a dividend be paid if this would result in our company being unable to pay its debts as they fall due in the ordinary course of business. In addition, our shareholders may by ordinary resolution declare a dividend, but no dividend may exceed the amount recommended by our board of directors. Even if our board of directors decides to pay dividends, the timing, amount and form of future dividends, if any, will depend on, among other things, our future results of operations and cash flow, our capital requirements and surplus, the amount of distributions, if any, received by us from our subsidiaries, our financial condition, contractual restrictions and other factors deemed relevant by our board of directors. Please see the section entitled “Taxation” of this prospectus for information on the potential tax consequences of any cash dividends declared.

<div align='center'>CAPITALIZATION</div>

The following tables set forth our capitalization as of March 31, 2025:

| ● | on                                                                                                                            
 an actual basis; and                                                                                                          |
| ● | on                                                                                                                            
 a pro forma as adjusted basis to reflect the issuance and sale of the 1,500,000 Class A Ordinary Shares at the initial public 
 Offer Price of $4.00 per share after deducting the underwriting discounts and commissions and offering expenses payable       
 by us, assuming the underwriters do not exercise the over-allotment option.                                                   |

You should read the tables together with our consolidated financial statements and the related notes included elsewhere in this prospectus and