Company: DKI
Filing Date: 2025-07-29
Form Type: F-1/A
Source: 0001641172-25-021310
Chunk: 97

Company: DarkIris Inc.
Filing Date: 2025-07-29
Form: F-1/A
Chunk 97
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1 million due to revenue generated from game players.

Investing activity

Net cash used in investing activity was approximately $0.8 million for the six months ended March 31, 2025, which mainly consisted of prepayment for game development.

Net cash used in investing activity was $7,389 for the six months ended March 31, 2024, which mainly consisted of purchases of plant and equipment.

Financing activities

Net cash used in financing activities was approximately $0.2 million for the six months ended March 31, 2025, which mainly consisted of (i) proceeds of approximately $0.6 million capital contribution from shareholders; and (ii) advances of approximately $1.0 million from shareholders. The cash provided by financing was partially offset by repayments of approximately $1.2 million to shareholders and deferred initial public offering costs of $0.5 million.

Net cash used in financing activities was approximately $0.8 million for the six months ended March 31, 2024, which mainly consisted of (i) proceeds of approximately $2.2 million capital contribution from shareholders; and (ii) advances of approximately $1.8 million from shareholders. The cash provided by financing was partially offset by repayments of approximately $4.7 million to shareholders.

Contractual Obligations and Commitments

As of March 31, 2025, the Company does not have any contractual obligations and commitments.

For the Years Ended September 30, 2024 and 2023

Daily Active Users

We define Daily Active Users (DAU) as the number of individuals who played one of our games on a given calendar day. Under this metric, a player who plays two different games on the same day is counted as two DAUs. The Average DAU for a particular period is calculated by averaging the number of DAUs for each day within that period. We believe DAU is a useful metric to measure the scale and usage of our games on a specific day, and it more accurately reflects player engagement with our games.

|                              |     | For the Years Ended September 30, |       |     |      |       |
| Quarterly Average DAU(1)     |     |                              2024 |       |     | 2023 |       |
| Q1 (October 1 – December 31) |     |                                   | 5,627 |     |      | 3,380 |
| Q2 (January 1 – March 31)