Company: DKI
Filing Date: 2025-04-25
Form Type: DRS/A
Source: 0001641172-25-006135
Chunk: 225

Company: DarkIris Inc.
Filing Date: 2025-04-25
Form: DRS/A
Chunk 225
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 footnote disclosures normally included in financial statements prepared in accordance with U.S GAAP have been condensed or omitted.

The Company did not pay any dividend for the periods presented. As of September 30, 2024 and 2023, there were no material contingencies, significant provisions for long-term obligations, or guarantees of the Company, except for those which have been separately disclosed in the combined financial statements, if any.

| F-20 |

Condensed balance sheets

| Assets                                                                                                   
 Non-current assets                                                                                       |     | As of         
 September 30, 
 2024          |            |   |     | As of         
 September 30, 
 2023          |            |   |
|:---------------------------------------------------------------------------------------------------------|:----|:--------------|-----------:|:--|:----|:--------------|-----------:|:--|
| Investment in subsidiaries                                                                               |     | $             |    934,994 |   |     |               |          - |   |
| Total assets                                                                                             |     |               |    934,994 |   |     |               |          - |   |
| Liabilities and Shareholders’ Equity                                                                     |     |               |            |   |     |               |            |   |
| Non-current liabilities                                                                                  |     |               |            |   |     |               |            |   |
| Loss in excess of investment in subsidiaries                                                             |     |               |          - |   |     |               |  2,853,068 |   |
| Total liabilities                                                                                        |     |               |          - |   |     |               |  2,853,068 |   |
| Commitments and contingencies                                                                            |     |               |            |   |     |               |            |   |
| Shareholders’ equity (deficit)                                                                           |     |               |            |   |     |               |            |   |
| Class A ordinary shares ($0.0001 par value, 450,000,000                                                  
 shares authorized, 32,970 shares issued and outstanding as of September 30, 2024 and 2023, respectively) |     |               |          3 |   |     |               |          3 |   |
| Class B ordinary shares ($0.0001 par value, 50,000,000                                                   
 shares authorized, 17,030 shares issued and outstanding as of September 30, 2024 and 2023, respectively) |     |               |          2