Company: DKI
Filing Date: 2025-08-11
Form Type: 424B4
Source: 0001641172-25-022921
Chunk: 220

Company: DarkIris Inc.
Filing Date: 2025-08-11
Form: 424B4
Chunk 220
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 tax laws and regulations of Hong Kong, a company registered in Hong Kong is subject to income taxes within Hong Kong at the applicable tax rate on taxable income. From year of assessment of 2018/2019 onwards, Hong Kong profit tax rates are 8.25% on assessable profits up to HK$2 million and 16.5% on any part of assessable profits over HK$2 million on corporations.

PRC

Generally, entities that are considered PRC resident enterprises under PRC tax law, are subject to enterprise income tax on their worldwide taxable income as determined under PRC tax laws and accounting standards at a rate of 25%.

The income tax expenses consisted of the following components:

|                              |     | For the Six Months Ended March 31, |    2025 |     |   |   2024 |
|:-----------------------------|:----|:-----------------------------------|--------:|:----|:--|-------:|
| Current income tax expenses  |     | $                                  | 115,253 |     | $ | 99,946 |
| Deferred income tax expenses |     |                                    |       - |     |   |      - |
| Total income tax expenses    |     | $                                  | 115,253 |     | $ | 99,946 |

A reconciliation of the Company’s Hong Kong (“HK”) statutory tax rate to the effective income tax rate during the periods is as follows:

|                                               |     | For the Six Months Ended March 31, |      |    |     |            |      |    |
|                                               |     |                               2025 |      |    |     |       2024 |      |    |
|                                               |     |                         -unaudited |      |    |     | -unaudited |      |    |
| Income tax expense with HK statutory tax rate |     |                                    | 16.5 | %  |     |            | 16.5 | %  |
| Tax effect of preferential tax treatments     |     |                                    | (2.7 | %) |     |            | (2.7 | %) |
| Change of valuation allowance                 |     |                                    | (1.2 | %) |     |            | (1.2 | %) |
| Effective income tax rate                     |     |                                    | 12.6 | %  |     |            | 12.6 | %  |

| F-17 |

Deferred tax liabilities and