Company: DKI
Filing Date: 2025-07-29
Form Type: F-1/A
Source: 0001641172-25-021310
Chunk: 250

Company: DarkIris Inc.
Filing Date: 2025-07-29
Form: F-1/A
Chunk 250
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       | 3,992,925 |     | $         | 1,478,653 |

For the year ended September 30, 2023, the Company’s related parties provided working capital to support the Company’s operations when needed. The borrowings were unsecured, due on demand, and interest free. The following table summarizes borrowing transactions with the Company’s related parties:

| Name of related parties |     | Payment 
 Amount  |           |     | Borrowing 
 Amount    |           |
|:------------------------|:----|:--------|----------:|:----|:----------|----------:|
| Xiqi                    |     | $       | 4,970,289 |     | $         | 5,605,046 |

| F-39 |

Note 12. Commitments and Contingencies

Capital commitment

As of September 30, 2024, the Company does not have any capital commitment.

Contingencies

To the Company’s knowledge, there are no claims, lawsuits, investigations and proceedings, including unasserted claims against the Company that reasonably could have a material effect on the Company’s financial position, results, or cash flow.

Note 13. Subsequent events

The Company has evaluated subsequent events through March 17, 2025, the date the financial statements were issued and filed with the U.S. Securities and Exchange Commission. Based on the Company’s evaluation, no event has occurred requiring adjustment or disclosure in the notes to the combined financial statements, except for:

In February 2025, an investor subscribed 1,900
ordinary shares of the Company at $300 per share for 3.8% equity interest of the Company and the total consideration was $570,000.

Note 14. Condensed financial information of the parent company

Pursuant to the requirements of Rule 12-04(a), 5-04(c) and 4-08(e)(3) of Regulation S-X, the condensed financial information of the parent company shall be filed when the restricted net assets of combined subsidiaries exceed 25 percent of combined net assets as of the end of the most recently completed fiscal year. The Company performed a test on the restricted net assets of combined subsidiaries in accordance with such requirement and concluded that it was applicable to the Company as the restricted net assets of the Company’s mainland China subsidiary exceeded 25% of the combined net assets of the Company. Therefore, the condensed financial statements for the parent company are included herein.

For purposes of