Company: DKI
Filing Date: 2025-08-11
Form Type: 424B4
Source: 0001641172-25-022921
Chunk: 82

Company: DarkIris Inc.
Filing Date: 2025-08-11
Form: 424B4
Chunk 82
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 additional paid in capital reflects the net proceeds we expect to receive, after deducting underwriting fee, underwriter expense 
 allowance and other expenses. We expect to receive net proceeds of approximately $4.3 million (offering proceeds of $6.0               
 million less underwriting discounts of $420,000, non-accountable expense allowance of $60,000 and offering                             
 expenses of $1.2 million. The Class A Ordinary Shares and the additional paid-in capital reflects the net proceeds                     
 we expect to receive, after deducting underwriting discounts, non-accountable expense and offering expenses.                           |
| (2) | On                                                                                                                                     
 June 10, 2025, the Company allotted and issued an aggregate of 10,517,430 Class A Ordinary                                             
 Shares and 5,432,570 Class B OrdinaryShares of the Company, par value of $0.0001 each respectively,                                    
 and to all existing shareholders on a pro-rata basis (Issuance). Immediately after the completion                                      
 of the Issuance, Class A Ordinary Shares and Class B Ordinary Shares were 10,550,400 and                                               
 5,449,600, respectively. The aforementioned Issuance were considered nominal issuance, and                                             
 were recapitalizations in substance. In applying the requirements of FASB ASC Topic 260,                                               
 nominal issuances of ordinary shares should be reflected in a manner similar to a share split                                          
 or share dividend for which retroactive treatment is required by FASB ASC paragraph 260-10-55-12.                                      |

<div align='center'>DILUTION</div>

If you invest in our Class A Ordinary Shares, your interest will be diluted to the extent of the difference between the initial public offer price per share and our net tangible book value per share after this offering. Dilution results from the fact that the initial public offer price per share is substantially in excess of the book value per ordinary share attributable to the existing Shareholders for our presently outstanding shares.

Net tangible book value represents the amount of our total assets less our total liabilities. Our net tangible book value as of March 31, 2025 was US$2.4 million, or US$0.15 per ordinary share.

After giving effect to share allotment on June 10, 2025, the issuance and sale of 1.5 million Class A Ordinary Shares in this offering at the initial public offer price of US$4 per share, and after deducting underwriting discounts