Company: DKI
Filing Date: 2025-06-13
Form Type: F-1
Source: 0001641172-25-015001
Chunk: 224

Company: DarkIris Inc.
Filing Date: 2025-06-13
Form: F-1
Chunk 224
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 on the Company’s financial position, results, or cash flow.

Note 14. Subsequent events

| 1. | On                                                                                                                                     
 May 14, 2025, Quantum entered into a share transfer agreement with Xiamen Yusanjia Culture Communication Co., Ltd (“Xiamen Yusanjia”), 
 an unaffiliated third party, to transfer all outstanding shares of Turing, at the price approximately at RMB2.0 million (US$268,000)   
 based on its unaudited net assets as of April 30, 2025 (the “Disposition”). After the Disposition, Turing is no longer owned           
 by Quantum, and we have no operating subsidiary in mainland China.                                                                     |
| 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 ordinary shares 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 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.                          |

| F-21 |

<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