Company: DKI
Filing Date: 2025-04-25
Form Type: DRS/A
Source: 0001641172-25-006135
Chunk: 90

Company: DarkIris Inc.
Filing Date: 2025-04-25
Form: DRS/A
Chunk 90
---
 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 [*]:

| ● | on                                                                                                                                    
 an actual basis; and                                                                                                                  |
| ● | on                                                                                                                                    
 a pro forma as adjusted basis to reflect the issuance and sale of the [*] Class A Ordinary Shares at an assumed initial               
 public Offer Price of $[*] per share (the midpoint of the price range set forth on the cover page of this prospectus) after deducting 
 the underwriting discounts and commissions and estimated 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 the information under “ Management’s Discussion and Analysis of Financial Condition and Results of Operations.”

| 47 |

|                                                                                                                |     | As     
 of [*] |     |   |     |     |     |   |     |             |     |   |
|                                                                                                                |     | Actual |     |   |     |     |     |   |     | As          
 Adjusted(1) |     |   |
|                                                                                                                |     | RMB    |     |   |     | USD |     |   |     | USD         |     |   |
| Short-term                                                                                                     
 borrowings                                                                                                     |     |        | [*] |   |     |     | [*] |   |     |             | [*] |   |