Company: DKI
Filing Date: 2025-08-11
Form Type: 424B4
Source: 0001641172-25-022921
Chunk: 83

Company: DarkIris Inc.
Filing Date: 2025-08-11
Form: 424B4
Chunk 83
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 and offering expenses payable by us, our pro forma as adjusted net tangible book value as of March 31, 2025 would have been US$6.7 million, or US$0.38 per outstanding ordinary share. This represents an immediate increase in net tangible book value of US$0.23 per total Class A and Class B ordinary share to existing shareholders and an immediate dilution in net tangible book value of US$3.62 per total Class A and Class B ordinary share to investors purchasing Class A Ordinary Shares in this offering. The following table illustrates such dilution:

|                                                                                                 |     | Post-       
 Offering(1) |      |
|:------------------------------------------------------------------------------------------------|:----|:------------|-----:|
| Initial public offer price per Class A                                                          
 Ordinary Share                                                                                  |     | $           | 4.00 |
| Net                                                                                             
 tangible book value per total Class A and Class B Ordinary Share as of March 31, 2025           |     | $           | 0.15 |
| Pro                                                                                             
 forma net tangible book value per Class A Ordinary Share after giving effect to this offering   |     | $           | 0.38 |
| Amount                                                                                          
 of dilution in net tangible book value per Class A Ordinary Share to investors in this offering |     | $           | 3.62 |

If the underwriters exercise their over-allotment option in full, the pro forma as adjusted net tangible book value per total Class A and Class B Ordinary Share after this offering would be US$7.6 million, the increase in net tangible book value per total Class A and Class B Ordinary Share to existing shareholders would be US$0.28, and the immediate dilution in net tangible book value per total Class A and Class B Ordinary Share to new investors in this offering would be US$3.57.

To the extent that we issue additional Ordinary Shares in the future, there will be further dilution to new investors participating in this offering.

The following table summarizes, on a pro forma as adjusted basis as of March 31, 2025, the total number of Class A Ordinary Shares purchased from us, the total cash consideration paid to us, and the average price per share paid by existing shareholders and by investors in this offering. The table below reflects the initial public offering price of US$4 per share, for Shares purchased in this offering and excludes underwriting discounts and commissions and offering expenses payable by us.

|                  |     | Shares    
 Purchased 
 Number    |