Company: DKI
Filing Date: 2025-05-23
Form Type: DRS/A
Source: 0001641172-25-012167
Chunk: 195

Company: DarkIris Inc.
Filing Date: 2025-05-23
Form: DRS/A
Chunk 195
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 in the People’s Republic of China (the “PRC” or “China”) on July 11, 2017, as wholly owned subsidiaries of DarkIris.

Prior to the reorganization, equity interest in Quantum and Turing were owned by Xiamen Xiqi Network Co., Ltd (“Xiqi”) and Xiqi was collectively owned by 11 shareholders. On January 16, 2025, Quantum was reorganized as a wholly owned subsidiary of DarkIris. On February 24, 2025, Turin was reorganized as a wholly owned subsidiary of Quantum.

On November 4, 2024, DarkIris acquired 100% equity interest in Hongkong Stellar Wisdom Co,, Limited (“Stellar”) at nil consideration, in preparation for future business Stellar is a dormant company and has not commenced operations since registration, and its net assets were zero.

Upon completion of the reorganizations and acquisition mentioned above, the Company has subsidiaries in countries and jurisdictions including the Cayman Islands, PRC, and Hong Kong. Details of the Company and its subsidiaries are set out below:

| Name of Entity 
 DarkIris       
 Quantum        |     | Date of        
 Incorporation  
 May 31, 2024   
 March 19, 2021 |     | Place of         
 Incorporation    
 Cayman Islands   
 Hong Kong, China |     | % of      
 Ownership 
 Parent    
 100%      |     | Principal Activities                                                            
 Holding company                                                                 
 Software development, internet sales, wholesale and retail of cultural products |
|:---------------|:----|:---------------|:----|:-----------------|:----|:----------|:----|:--------------------------------------------------------------------------------|
| Stellar        |     | May 11, 2018   |     | Hong Kong, China |     | 100%      |     | Software development, internet sales, wholesale and retail of cultural products |
| Turing         |     | July 11, 2017  |     | Guangdong, China |     | 100%      |     | Software and technical information services                                     |

| F-7 |

Note 2 – Summary of significant accounting policies

Basis of presentation

The accompanying combined financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and have been consistently applied.

Principles of consolidation

The combined financial statements of the Company reflect the principal activities of the Company and its subsidiaries. All significant intercompany balances and transactions