Company: DKI
Filing Date: 2025-08-11
Form Type: 424B4
Source: 0001641172-25-022921
Chunk: 243

Company: DarkIris Inc.
Filing Date: 2025-08-11
Form: 424B4
Chunk 243
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718, Compensation - Stock Compensation. The illustrative example is intended to reduce 1) complexity in determining whether a profits interest award is subject to the guidance in Topic 718 and 2) existing diversity in practice. For public business entities, the amendments are effective for annual periods beginning after December 15, 2024, and interim periods within those annual periods. Early adoption is permitted for both interim and annual financial statements that have not yet been issued or made available for issuance. The amendments in this Update should be applied either (1) retrospectively to all prior periods presented in the financial statements or (2) prospectively to profits interest and similar awards granted or modified on or after the date at which the entity first applies the amendments. The Company evaluated and does not intend to early adopt this standard.

The Company does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the Company’s consolidated financial position, statements of operations, cash flows, and disclosures.

Other accounting standards that have been issued by the FASB or other standards-setting bodies are not expected to have a material effect on the Company’s financial position, result of operations, or cash flows.

| F-34 |

Note 3. Accounts receivable, net

Accounts receivable consisted of the following:

|                                   |     | As of 
 2024  | September 30, |     | As of 
 2023  | September 30, |
|:----------------------------------|:----|:------|--------------:|:----|:------|--------------:|
| Accounts receivable               |     | $     |     1,349,808 |     | $     |       433,470 |
| Less: allowance for credit losses |     |       |             - |     |       |             - |
| Accounts receivable, net          |     | $     |     1,349,808 |     | $     |       433,470 |

Note 4. Prepaid expenses and other current assets

Prepaid expenses and other current assets consisted of the following:

|                                                |     | As of 
 2024  | September 30, |     | As of 
 2023  | September 30, |
|:-----------------------------------------------|:----|:------|--------------:|:----|:------|--------------:|
| Security deposits                              |     | $     |       300,000 |     |       |             - |
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