Company: DKI
Filing Date: 2025-07-29
Form Type: F-1/A
Source: 0001641172-25-021310
Chunk: 219

Company: DarkIris Inc.
Filing Date: 2025-07-29
Form: F-1/A
Chunk 219
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 |   |
|:-------------------------------|:----|:------------|-------:|:--|:----|:--------------|:--|
| Purchased games                |     | $           | 44,000 |   |     |               | - |
| Less: accumulated amortization |     |             | (1,467 | ) |     |               | - |
| Intangible assets, net         |     | $           | 42,533 |   |     |               | - |

Amortization expense for the six months ended March 31, 2025 and 2024 amounted to $1,467 and nil, respectively.

Estimated future amortization expense is as follows:

|                                    |     | Amortization |        |
| Twelve months ending September 30, |     | expense      |        |
| Fiscal 2025                        |     |              |  4,400 |
| Fiscal 2026                        |     |              |  8,800 |
| Fiscal 2027                        |     |              |  8,800 |
| Fiscal 2028                        |     |              |  8,800 |
| Fiscal 2029                        |     |              |  8,800 |
| Thereafter                         |     |              |  2,933 |
| Total                              |     | $            | 42,533 |

Note 6. Property and equipment, net

Property and equipment, net consisted of the following:

|                                |     | As of       
 March 31,   
 2025        
 (unaudited) |         |   |     | As of         
 September 30, 
 2024          |         |   |
|:-------------------------------|:----|:------------|--------:|:--|:----|:--------------|--------:|:--|
| Office equipment               |     | $           |  32,605 |   |     | $             |  56,835 |   |
| Less: accumulated depreciation |     |             | (17,759 | ) |     |               | (40,184 | ) |
| Total                          |     | $           |  14,846 |   |     | $             |  16,651 |   |

Depreciation expense for the six months ended March 31, 2025 and 2024 amounted to $4,985 and $3,780, respectively.

Note 7. Accrued expenses

Acc