Company: DKI
Filing Date: 2025-07-29
Form Type: F-1/A
Source: 0001641172-25-021310
Chunk: 218

Company: DarkIris Inc.
Filing Date: 2025-07-29
Form: F-1/A
Chunk 218
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 |     | As of       
 March 31,   
 2025        
 (unaudited) |           |     | As of         
 September 30, 
 2024          |           |
|:----------------------------------|:----|:------------|----------:|:----|:--------------|----------:|
| Accounts receivable               |     | $           | 1,976,508 |     | $             | 1,349,808 |
| Less: allowance for credit losses |     |             |         - |     |               |         - |
| Accounts receivable, net          |     | $           | 1,976,508 |     | $             | 1,349,808 |

Note 4. Prepaid expenses and other current assets

Prepaid expenses and other current assets consisted of the following:

|                                                |     | As of       
 March 31,   
 2025        
 (unaudited) |         |     | As of         
 September 30, 
 2024          |         |
|:-----------------------------------------------|:----|:------------|--------:|:----|:--------------|--------:|
| Security deposits                              |     | $           |   8,113 |     | $             | 300,000 |
| Prepaid income sharing                         |     |             |  90,926 |     |               | 109,317 |
| Prepaid expenses                               |     |             |  27,090 |     |               |  52,075 |
| VAT receivables                                |     |             |  18,962 |     |               |  16,348 |
| Total                                          |     |             | 145,091 |     |               | 477,740 |
| Less: allowance for doubtful accounts          |     |             |       - |     |               |       - |
| Prepaid expenses and other current assets, net |     | $           | 145,091 |     | $             | 477,740 |

As of March 31, 2025 and September 30, 2024, allowance for doubtful accounts was nil and nil, respectively.

| F-15 |

Note 5. Intangible assets, net

Intangible assets, net consisted of the following:

|                                |     | As of       
 March 31,   
 2025        
 (unaudited) |        |   |     | As of         
 September 30, 
 2024