Company: DKI
Filing Date: 2025-08-11
Form Type: 424B4
Source: 0001641172-25-022921
Chunk: 231

Company: DarkIris Inc.
Filing Date: 2025-08-11
Form: 424B4
Chunk 231
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 Cayman Islands   
 Hong Kong, China |     | % of      
 Ownership 
 Parent    
 100%      |     | Principal Activities                                                            
 Holding company                                                                 
 Software development, internet sales, wholesale and retail of cultural products |
|:---------------|:----|:---------------|:----|:-----------------|:----|:----------|:----|:--------------------------------------------------------------------------------|
| Stellar        |     | May 11, 2018   |     | Hong Kong, China |     | 100%      |     | Software development, internet sales, wholesale and retail of cultural products |
| Turing         |     | July 11, 2017  |     | Guangdong, China |     | 100%      |     | Software and technical information services                                     |

| F-27 |

Note 2 – Summary of significant accounting policies

Basis of presentation

The accompanying combined financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and have been consistently applied.

Principles of consolidation

The combined financial statements of the Company reflect the principal activities of the Company and its subsidiaries. All significant intercompany balances and transactions are eliminated upon combining the financial statements.

For the purpose of preparing this set of combined financial statements, the combined balance sheet of the Company as at September 30, 2024 and September 30, 2023, the combined statements of operations and comprehensive income, combined statement of changes in shareholders’ equity (deficit) and combined statements of cash flows of the Company for the financial years ended September 30, 2024 and September 30, 2023 have been prepared on a combined basis and include the financial information of the Company as if the current group structure had been in existence throughout the financial years or from the date the entities are under common control, if later.

The preparation of combined financial statements in conformity with U.S. GAAP requires management to exercise judgement in the process of applying the Company’s accounting policies and requires the use of accounting estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the end of the reporting periods, and the reported amounts of revenue and expenses throughout the financial years. Although these estimates are based on management’s best knowledge of historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances, actual results may ultimately differ from those estimates.

The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to