Company: DKI
Filing Date: 2025-08-11
Form Type: 424B4
Source: 0001641172-25-022921
Chunk: 226

Company: DarkIris Inc.
Filing Date: 2025-08-11
Form: 424B4
Chunk 226
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 June 10, 2025, the Company allotted and issued an aggregate of 10,517,430 Class A ordinary shares                                   
 and 5,432,570 Class B ordinary shares of the Company, par value of $0.0001 each respectively, and to all existing shareholders on a    
 pro-rata basis (Issuance). Immediately after the completion of the Issuance, Class A and Class B ordinary shares were 10,550,400 and   
 5,449,600, respectively. The aforementioned Issuance were considered nominal issuance, and were recapitalizations in substance. In     
 applying the requirements of FASB ASC Topic 260, nominal issuances of ordinary shares should be reflected in a manner similar to a     
 share split or share dividend for which retroactive treatment is required by FASB ASC paragraph 260-10-55-12.                          |

| F-21 |

<div align='center'>REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

To the Board of Directors and Shareholders of

DARKIRIS INC.

Opinion on the Financial Statements

We have audited the accompanying combined balance sheets of DARKIRIS INC. and its subsidiary (collectively, “the Company”) as of September 30, 2024 and 2023 and the related combined statements of operations and comprehensive income (loss), combined statements of changes in shareholders’ equity (deficit) and combined statements of cash flows for each of the financial years ended September 30, 2024, and 2023 and the related notes (collectively referred to as the “combined financial statements”). In our opinion, the combined financial statements present fairly, in all material respects, the combined financial position of the Company as of September 30, 2024 and 2023, and the results of its operations and its cash flows for each of the financial years ended September 2024 and 2023, in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”).

Basis for Opinion

These combined financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s combined financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange