Company: DKI
Filing Date: 2025-07-29
Form Type: F-1/A
Source: 0001641172-25-021310
Chunk: 81

Company: DarkIris Inc.
Filing Date: 2025-07-29
Form: F-1/A
Chunk 81
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 income (looking through certain 25% or more-owned subsidiaries)
is passive income or (2) at least 50% of the average value of our assets (looking through certain 25% or more-owned subsidiaries) is
attributable to assets that produce, or are held for the production of, passive income. Passive income generally includes, without limitation,
dividends, interest, rents, royalties, and gains from the disposition of passive assets. If we are determined to be a PFIC for any taxable
year (or portion thereof) that is included in the holding period of a U.S. Holder (as defined in the Section of this prospectus captioned
“Material United States Federal Income Tax Considerations”) of our securities, the U.S. Holder may be subject to increased
U.S. federal income tax liability and may be subject to additional reporting requirements. The determination of whether we are a PFIC
is a fact-intensive determination made on an annual basis applying principles and methodologies that in some circumstances are unclear
and subject to varying interpretation. Our actual PFIC status for any taxable year will not be determinable until after the end of such
taxable year. Accordingly, there can be no assurance with respect to our status as a PFIC for our current taxable year or any subsequent
taxable year. We urge U.S. Holders to consult their own tax advisors regarding the possible application of the PFIC rules in light of
their individual circumstances.

<div align='center'>SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS</div>

This prospectus contains forward-looking statements that involve risks and uncertainties. All statements other than statements of current or historical facts are forward-looking statements. These statements involve known and unknown risks, uncertainties and other factors, including those listed under “ Risk Factors,” that may cause our actual results, performance or achievements to be materially different from those expressed or implied by the forward-looking statements.

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In some cases, you can identify these forward-looking statements by words or phrases such as “may,” “will,” “expect,” “anticipate,” “aim,” “estimate,” “potential,” “intend,” “plan,” “believe,” “likely to” or other similar expressions. We have based these forward-looking statements largely on our current expectations and projections about future events and financial trends that we believe may affect our financial condition, results of operations, business strategy and financial needs. These forward-looking statements include statements about:

| ● | changes                                                                                                                          
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