Company: DKI
Filing Date: 2025-05-23
Form Type: DRS/A
Source: 0001641172-25-012167
Chunk: 210

Company: DarkIris Inc.
Filing Date: 2025-05-23
Form: DRS/A
Chunk 210
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 enterprise income tax on their worldwide taxable income as determined under PRC tax laws and accounting standards at a rate of 25%.

The income tax expenses consisted of the following components:

|                                         |     | For the financial years ended 
 September 30,                 
 2024                          |        |     | 2023 |   |
|:----------------------------------------|:----|:------------------------------|-------:|:----|:-----|:--|
| Current income tax expenses             |     | $                             | 98,158 |     |      | - |
| Deferred income tax expenses (benefits) |     |                               |      - |     |      | - |
| Total income tax expenses               |     | $                             | 98,158 |     |      | - |

| F-16 |

A reconciliation of the Company’s Hong Kong (“HK”) statutory tax rate to the effective income tax rate during the periods is as follows:

|                                               |     | For the financial years ended 
                 September 30, |      |    |     |      |       |    |
|                                               |     |                          2024 |      |    |     | 2023 |       |    |
| Income tax expense with HK statutory tax rate |     |                               | 16.5 | %  |     |      |  16.5 | %  |
| Tax effect of preferential tax treatments     |     |                               | (1.8 | %) |     |      |   1.7 | %  |
| Change of valuation allowance                 |     |                               | (6.5 | %) |     |      | (18.2 | %) |
| Effective income tax rate                     |     |                               |  8.2 | %  |     |      |   0.0 | %  |

Deferred tax liabilities and assets attributable to different tax jurisdictions are not offset. Components of deferred tax assets and liabilities were as follows:

| Deferred tax assets:                      |     | As of         
 September 30, 
 2024          |          |   |     | As of         
 September 30, 
 2023          |          |   |
|:------------------------------------------|:----|:--------------|---------:|:--|:----|:--------------|---------:|:--|
| Net operating loss carryforwards          |     | $             |  964,969 |   |     | $             |  826,563 |   |
|