Company: DKI
Filing Date: 2025-08-11
Form Type: 424B4
Source: 0001641172-25-022921
Chunk: 230

Company: DarkIris Inc.
Filing Date: 2025-08-11
Form: 424B4
Chunk 230
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<div align='center'>The accompanying notes are an integral part of these combined financial statements.</div>

| F-26 |

<div align='center'>DARKIRIS INC.

NOTES TO COMBINED FINANCIAL STATEMENTS

(Expressed in U.S. Dollars, except for the number of shares)</div>

Note 1 – Organization and principal activities

DarkIris Inc. (“DarkIris”) is a holding company incorporated under the laws of the Cayman Islands on May 31, 2024. The principal activities of DarkIris and its subsidiaries (collectively the “Company”) are software development, internet sales, wholesale and retail of cultural products.

Reorganization

In connection with its initial public offering, the Company undertook a reorganization of its legal structure (the “Reorganization”). The Reorganization involved: (1) the incorporation of DarkIris, a Cayman Islands holding company; (2) reorganized Quantum Arts Co., Limited (“Quantum”), incorporated in Hong Kong, China on March 19, 2021, and Guangzhou Turing Interactive Entertainment Technology Co., Ltd (“Turing”), incorporated in the People’s Republic of China (the “PRC” or “China”) on July 11, 2017, as wholly owned subsidiaries of DarkIris.

Prior to the reorganization, equity interest in Quantum and Turing were owned by Xiamen Xiqi Network Co., Ltd (“Xiqi”) and Xiqi was collectively owned by 11 shareholders. On January 16, 2025, Quantum was reorganized as a wholly owned subsidiary of DarkIris. On February 24, 2025, Turin was reorganized as a wholly owned subsidiary of Quantum.

On November 4, 2024, DarkIris acquired 100% equity interest in Hongkong Stellar Wisdom Co,, Limited (“Stellar”) at nil consideration, in preparation for future business Stellar is a dormant company and has not commenced operations since registration, and its net assets were zero.

Upon completion of the reorganizations and acquisition mentioned above, the Company has subsidiaries in countries and jurisdictions including the Cayman Islands, PRC, and Hong Kong. Details of the Company and its subsidiaries are set out below:

| Name of Entity 
 DarkIris       
 Quantum        |     | Date of        
 Incorporation  
 May 31, 2024   
 March 19, 2021 |     | Place of         
 Incorporation