Company: DKI
Filing Date: 2025-06-13
Form Type: F-1
Source: 0001641172-25-015001
Chunk: 205

Company: DarkIris Inc.
Filing Date: 2025-06-13
Form: F-1
Chunk 205
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 China       |     | % of Ownership | Parent 
 100%   |     | Principal Activities                                                            
 Holding company                                                                 
 Software development, internet sales, wholesale and retail of cultural products |
|:---------------|:----|:----------------------|:----|:-----------------------|:----|:---------------|:-------|:----|:--------------------------------------------------------------------------------|
| Stellar        |     | May 11, 2018          |     | Hong Kong, China       |     |                | 100%   |     | Software development, internet sales, wholesale and retail of cultural products |
| Turing         |     | July 11, 2017         |     | Guangdong, China       |     |                | 100%   |     | Software and technical information services                                     |

| F-7 |

Note 2 — Summary of significant accounting policies

Basis of presentation and principles of consolidation

The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and have been consistently applied. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. These financial statements should be read in conjunction with the audited financial statements and notes thereto for the fiscal years ended September 30, 2024 and 2023. Operating results for the six months ended March 31, 2025 are not necessarily indicative of the results that may be expected for the year ending September 30, 2025.

The unaudited condensed consolidated financial statements of the Company reflect the principal activities of the Company’s main operation subsidiaries. All intercompany transactions and balances have been eliminated upon consolidation.

Use of estimates

In preparing the unaudited condensed consolidated financial statements in conformity with U.S. GAAP, management makes estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the dates of the unaudited condensed consolidated financial statements, as well as the reported amounts of revenues and expenses during the reporting periods. Significant items subject to such estimates and assumptions include allowance for doubtful accounts, the useful lives of intangible assets, and property and equipment, and the valuation of deferred tax assets. Actual results could differ from those estimates.

Foreign currency translation and transaction

The functional and reporting currency of the Company is the United States Dollar