Company: DKI
Filing Date: 2025-07-29
Form Type: F-1/A
Source: 0001641172-25-021310
Chunk: 244

Company: DarkIris Inc.
Filing Date: 2025-07-29
Form: F-1/A
Chunk 244
---
:|:--|
| Office equipment               |     | $     |        56,835 |   |     | $     |        42,671 |   |
| Less: accumulated depreciation |     |       |       (40,184 | ) |     |       |       (30,410 | ) |
| Total                          |     | $     |        16,651 |   |     | $     |        12,261 |   |

Depreciation expense for the years ended September 30, 2024 and 2023 amounted to $8,346 and $7,383, respectively.

| F-35 |

Note 6. Accrued expenses

Accrued expenses consisted of the following:

|                  |     | As of 
 2024  | September 30, |     | As of 
 2023  | September 30, |
|:-----------------|:----|:------|--------------:|:----|:------|--------------:|
| Salaries payable |     | $     |        36,360 |     | $     |        48,919 |
| Accrued expenses |     |       |         4,714 |     |       |        16,405 |
| Total            |     | $     |        41,074 |     | $     |        65,324 |

Note 7. Income taxes

The Company is subject to income taxes on an entity basis on income derived from the location in which each entity is domiciled.

Cayman Islands

DarkIris is incorporated in the Cayman Islands. Under the current laws of the Cayman Islands, DarkIris is not subject to income or capital gains taxes. In addition, dividend payments are not subject to withholdings tax in the Cayman Islands.

Hong Kong

In accordance with the relevant tax laws and regulations of Hong Kong, a company registered in Hong Kong is subject to income taxes within Hong Kong at the applicable tax rate on taxable income. From year of assessment of 2018/2019 onwards, Hong Kong profit tax rates are 8.25% on assessable profits up to HK$2 million and 16.5% on any part of assessable profits over HK$2 million on corporations.

PRC

Generally, entities that are considered PRC resident enterprises under PRC tax law, are subject to enterprise income tax on their worldwide taxable income as determined under PRC tax laws and accounting standards at a