Company: DKI
Filing Date: 2025-07-29
Form Type: F-1/A
Source: 0001641172-25-021310
Chunk: 207

Company: DarkIris Inc.
Filing Date: 2025-07-29
Form: F-1/A
Chunk 207
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Upon completion of the reorganizations and acquisition mentioned above, the Company has subsidiaries in countries and jurisdictions including the Cayman Islands, PRC, and Hong Kong. Details of the Company and its subsidiaries are set out below:

| Name of Entity 
 DarkIris       
 Quantum        |     | Date of Incorporation 
 May 31, 2024          
 March 19, 2021        |     | Place of Incorporation 
 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-7 |

Note 2 — Summary of significant accounting policies

Basis of presentation and principles of consolidation

The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and have been consistently applied. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. These financial statements should be read in conjunction with the audited financial statements and notes thereto for the fiscal years ended September 30, 2024 and 2023. Operating results for the six months ended March 31, 2025 are not necessarily indicative of the results that may be expected for the year ending September 30, 2025.

The unaudited condensed consolidated financial statements of the Company reflect the principal activities of the Company’s main operation subsidiaries. All intercompany transactions and balances have been eliminated upon consolidation.

Use of estimates

In preparing the unaudited condensed consolidated financial statements in conformity with U.S. GAAP, management makes estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures