Company: DKI
Filing Date: 2025-04-25
Form Type: DRS/A
Source: 0001641172-25-006135
Chunk: 188

Company: DarkIris Inc.
Filing Date: 2025-04-25
Form: DRS/A
Chunk 188
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 with respect to our PFIC status for any taxable year.

If we are classified as a PFIC for any taxable year during which a U.S. Holder holds our Class A Ordinary Shares, and unless the U.S. Holder makes a mark-to-market election (as described below), the U.S. Holder will generally be subject to special tax rules that have a penalizing effect, regardless of whether we remain a PFIC, on (i) any excess distribution that we make to the U.S. Holder (which generally means any distribution paid during a taxable year to a U.S. Holder that is greater than 125 percent of the average annual distributions paid in the three preceding taxable years or, if shorter, the U.S. Holder’s holding period for the Class A Ordinary Shares), and (ii) any gain realized on the sale or other disposition of Class A Ordinary Shares. Under these rules,

| ● | the                                                                                                                                         
 U.S. Holder’s gain or excess distribution will be allocated ratably over the U.S. Holder’s holding period for the Class                     
 A Ordinary Shares;                                                                                                                          |
| ● | the                                                                                                                                         
 amount allocated to the current taxable year and any taxable years in the U.S. Holder’s holding period prior to the first taxable           
 year in which we are classified as a PFIC (each, a “pre-PFIC year”), will be taxable as ordinary income;                                    |
| ● | the                                                                                                                                         
 amount allocated to each prior taxable year, other than a pre-PFIC year, will be subject to tax at the highest tax rate in effect           
 for individuals or corporations, as appropriate, for that year; and                                                                         |
| ● | an                                                                                                                                          
 additional tax equal to the interest charge generally applicable to underpayments of tax will be imposed in respect of the tax attributable 
 to each prior taxable year, other than a pre-PFIC year, of the U.S. Holder.                                                                 |

If we are treated as a PFIC for any taxable year during which a U.S. Holder holds our Class A Ordinary Shares, or if any of our subsidiaries is also a PFIC, such U.S. Holder would be treated as owning a proportionate amount (by value) of the shares of any lower-tier PFICs for purposes of the application of these rules. U.S. Holders are urged to consult their tax advisors regarding the application of the PFIC rules to any of our subsidiaries.

As an alternative to the foregoing rules, a U.S. Holder of “marketable stock” in a PFIC