Company: DKI
Filing Date: 2025-03-17
Form Type: DRS
Source: 0001493152-25-010539
Chunk: 187

Company: DarkIris Inc.
Filing Date: 2025-03-17
Form: DRS
Chunk 187
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PCAOB ID: 6907 )                                                   |     | F-2   |
| Combined                                                                                                                    
 Financial Statements:                                                                                                       |     |       |
| Combined Balance Sheets as of September 30, 2024 and 2023                                                                   |     | F-3   |
| Combined Statements of Operations and Comprehensive Income (Loss) for the Financial Years Ended September 30, 2024 and 2023 |     | F-4   |
| Combined Statements of Changes in Shareholders’ Equity (Deficit) for the Financial Years Ended September 30, 2024 and 2023  |     | F-5   |
| Combined Statements of Cash Flows for the Financial Years Ended September 30, 2024 and 2023                                 |     | F-6   |
| Notes to Combined Financial Statements                                                                                      |     | F-7   |

| F-1 |

<div align='center'>REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

To the Board of Directors and Shareholders of

DARKIRIS INC.

Opinion on the Financial Statements

We have audited the accompanying combined balance sheets of DARKIRIS INC. and its subsidiary (collectively, “the Company”) as of September 30, 2024 and 2023 and the related combined statements of operations and comprehensive income (loss), combined statements of changes in shareholders’ equity (deficit) and combined statements of cash flows for each of the financial years ended September 30, 2024, and 2023 and the related notes (collectively referred to as the “combined financial statements”). In our opinion, the combined financial statements present fairly, in all material respects, the combined financial position of the Company as of September 30, 2024 and 2023, and the results of its operations and its cash flows for each of the financial years ended September 2024 and 2023, in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”).

Basis for Opinion

These combined financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s combined financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and