Company: DKI
Filing Date: 2025-07-29
Form Type: F-1/A
Source: 0001641172-25-021310
Chunk: 14

Company: DarkIris Inc.
Filing Date: 2025-07-29
Form: F-1/A
Chunk 14
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<div align='center'>Presentation of Financial and Other Information</div>

The functional and reporting currency of the Company is the United States Dollar (“US$”). The Company’s operating subsidiaries in Hong Kong uses HKD as the functional currency, and the Company’s disposed subsidiary in mainland China used RMB as the functional currency. Our consolidated financial statements are presented in United States Dollar. Amounts in US$ are presented for the convenience of the reader and are translated at the rate of US$1.00 = RMB7.07432 and US$1.00=HK$7.7693, representing the noon buying rate set forth in the H.10 statistical release of the U.S. Federal Reserve Board on September 30, 2024. The equity accounts were stated at their historical rate. Cash flows were also translated at average translation rates for the periods, therefore, amounts reported on the statements of cash flows will not necessarily agree with changes in the corresponding balances on the consolidated balance sheets.

All references in this prospectus to “U.S. dollars,” “US$,” “$” and “USD” refer to the currency of the United States of America. Unless otherwise indicated, all references to currency amounts in this prospectus are in USD.

We have made rounding adjustments to some of the figures contained in this prospectus. Accordingly, numerical figures shown as totals in some tables may not be exact arithmetic aggregations of the figures that preceded them.

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PROSPECTUS SUMMARY The following summary is qualified in its entirety by, and should be read in conjunction with, the more detailed information and consolidated financial statements included elsewhere in this prospectus. In addition to this summary, we urge you to read the entire prospectus carefully, especially the risks of investing in our Class A Ordinary Shares, discussed under “Risk Factors” before deciding whether to buy our Class A Ordinary Shares. This prospectus also contains information and statistics relating to Hong Kong’s and China’s economy and the industries in which we operate which are derived from various publications issued by market research companies and the Hong Kong and PRC governmental entities, and have not been independently verified by us, the underwriter or any of its respective affiliates or advisers. The information in such sources may not be consistent with other information compiled in or outside of Hong Kong and China. Overview DarkIris Inc. is a holding company incorporated