Company: DKI
Filing Date: 2025-04-25
Form Type: DRS/A
Source: 0001641172-25-006135
Chunk: 87

Company: DarkIris Inc.
Filing Date: 2025-04-25
Form: DRS/A
Chunk 87
---
 applying principles and methodologies that in some circumstances are unclear
and subject to varying interpretation. Our actual PFIC status for any taxable year will not be determinable until after the end of such
taxable year. Accordingly, there can be no assurance with respect to our status as a PFIC for our current taxable year or any subsequent
taxable year. We urge U.S. Holders to consult their own tax advisors regarding the possible application of the PFIC rules in light of
their individual circumstances.

<div align='center'>SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS</div>

This prospectus contains forward-looking statements that involve risks and uncertainties. All statements other than statements of current or historical facts are forward-looking statements. These statements involve known and unknown risks, uncertainties and other factors, including those listed under “ Risk Factors,” that may cause our actual results, performance or achievements to be materially different from those expressed or implied by the forward-looking statements.

| 45 |

In some cases, you can identify these forward-looking statements by words or phrases such as “may,” “will,” “expect,” “anticipate,” “aim,” “estimate,” “potential,” “intend,” “plan,” “believe,” “likely to” or other similar expressions. We have based these forward-looking statements largely on our current expectations and projections about future events and financial trends that we believe may affect our financial condition, results of operations, business strategy and financial needs. These forward-looking statements include statements about:

| ● | changes                                                                                                                          
 in political, social and economic conditions, the regulatory environment, laws and regulations and interpretation thereof in the 
 jurisdictions where we conduct business or expect to conduct business;                                                           |
| ● | the                                                                                                                              
 risk that we may be unable to realize our anticipated growth strategies and expected internal growth;                            |
| ● | changes                                                                                                                          
 in the availability and cost of professional staff which we require to operate our business;                                     |
| ● | changes                                                                                                                          
 in customers’ preferences and needs;                                                                                             |
| ● | changes                                                                                                                          
 in competitive conditions and our ability to compete under such conditions;                                                      |
| ● | changes                                                                                                                          
 in our future capital needs and the availability of financing and capital to fund such needs;                                    |
| ● | changes                                                                                                                          
 in currency exchange rates or interest rates;                                                                                    |
| ● | projections                                                                                                                      
 of revenue, profits, earnings, capital structure and other financial items; and                                                  |
| ● | other                                                                                                                            
 factors beyond our