Company: DKI
Filing Date: 2025-08-11
Form Type: 424B4
Source: 0001641172-25-022921
Chunk: 10

Company: DarkIris Inc.
Filing Date: 2025-08-11
Form: 424B4
Chunk 10
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 Shu & Wu” refers to The Great Story of Wei, Shu and Wu (大話魏蜀吳);                                                                                 |
| ● | “Xiamen Yusanjia” refers to Xiamen Yusanjia                                                                                                     
 Culture Communication Co., Ltd, incorporated as a limited company in the PRC; and                                                               |
| ● | “Xiqi” refers to Xiamen                                                                                                                         
 Xiqi Network Technology Co., Ltd, incorporated as a limited liability company in the PRC.                                                       |

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 these dollar references are based on the exchange rates of HKD to U.S. dollars and RMB to U.S. dollars, determined as of a specific date or for a specific period. Our consolidated financial statements for the years ended September 30, 2024 and 2023, amounts in US$ are translated at the rate of US$1.00 = RMB7.07432 and US$1.00=HK$7.7693, representing the noon buying rate set forth in the H.10 statistical release of the U.S. Federal Reserve Board on September 30, 2024. Our consolidated financial statements for the six months ended March 31, 2025 and 2024, amounts in US$ are translated at the rate of US$1.00 = RMB7.2567 and US$1.00=HK$7.7799, representing the noon buying rate set forth in the H.10 statistical release of the U.S. Federal Reserve Board on March 31, 2025. No representation is made that the RMB amounts could have been, or could be, converted, realized or settled into US$ at that rate, or at any other rate. 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.

The expressions “associated company”, “related corporation” and “subsidiary” shall have the respective meanings ascribed to them in the Companies