Company: DKI
Filing Date: 2025-07-29
Form Type: F-1/A
Source: 0001641172-25-021310
Chunk: 92

Company: DarkIris Inc.
Filing Date: 2025-07-29
Form: F-1/A
Chunk 92
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2025 and 2024, respectively:

|                                          |     | For the Six Months Ended March 31, |      2025 |     |   |      2024 |     | Variance |    Amount |   |     |     |     % |    |
|:-----------------------------------------|:----|:-----------------------------------|----------:|:----|:--|----------:|:----|:---------|----------:|:--|:----|:----|------:|:---|
| Platform handling fees                   |     | $                                  | 3,032,345 |     | $ |   832,154 |     | $        | 2,200,191 |   |     |     | 264.4 | %  |
| Revenue sharing with game developers     |     |                                    |   679,034 |     |   |   452,420 |     |          |   226,614 |   |     |     |  50.1 | %  |
| Cloud server costs                       |     |                                    |    41,076 |     |   |    69,574 |     |          |   (28,498 | ) |     |     | (41.0 | )% |
| Stamp duty and value-added tax surcharge |     |                                    |        72 |     |   |       269 |     |          |      (197 | ) |     |     | (73.2 | )% |
| Total cost of revenues                   |     | $                                  | 3,752,527 |     | $ | 1,354,417 |     | $        | 2,398,110 |   |     |     | 177.1 | %  |

Platform handling fees

Platform handling fees increased by approximately $2.2 million, or 264.4%, to approximately $3.0 million for the six months ended March 31, 2025 from $0.8 million for the same period of last year. Revenue generated from game players are shared between the platform and the Company, typically ranging from 15% to 60%. These third party digital platforms have been successful in promoting the games, attracting gamer to make in-game purchase and game revenues increased from approximately $2.9 million for the six months ended March 31, 2024 to approximately $5.2 million for the six months ended March 31, 2025, resulting in a synchronous