Company: DKI
Filing Date: 2025-05-23
Form Type: DRS/A
Source: 0001641172-25-012167
Chunk: 82

Company: DarkIris Inc.
Filing Date: 2025-05-23
Form: DRS/A
Chunk 82
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                           |     |        | [*] |   |     |     | [*] |   |     |             | [*] |   |
| Total                                                                                                          
 capitalization                                                                                                 |     |        | [*] |   |     |     | [*] |   |     |             | [*] |   |

| (1) | Pro                                                                                                                                    
 forma additional paid in capital reflects the net proceeds we expect to receive, after deducting underwriting fee, underwriter expense 
 allowance and other expenses. We expect to receive net proceeds of approximately $[*] (offering proceeds of $[*] less underwriting     
 discounts of $[*], non-accountable expense of $[*] and offering expenses of $[*] The Class A Ordinary Shares reflects the              
 net proceeds we expect to receive, after deducting underwriting discounts, Underwriter expense allowance and other expenses.           |

<div align='center'>DILUTION</div>

If you invest in our Class A Ordinary Shares, your interest will be diluted to the extent of the difference between the initial public offer price per share and our net tangible book value per share after this offering. Dilution results from the fact that the initial public offer price per share is substantially in excess of the book value per ordinary share attributable to the existing Shareholders for our presently outstanding shares.

Net tangible book value represents the amount of our total assets, excluding goodwill and other intangible assets, less our total liabilities. Our net tangible book value as of [*] was US$[*], or US$[*] per ordinary share.

After giving effect to the issuance and sale of [*] Class A Ordinary Shares in this offering at an assumed initial public offer price of US$[*] per share (the midpoint of the estimated price range set forth on the cover of this prospectus), and after deducting underwriting discounts and estimated offering expenses payable by us, our pro forma as adjusted net tangible book value as of [*] would have been US$[*], or US$[*] per outstanding ordinary share. This represents an immediate increase in net tangible book value of US$[*] per Class A ordinary share to existing shareholders and an immediate dilution in net tangible book value of US$[*] Class A ordinary share to investors purchasing Class A Ordinary Shares in this offering. The following table illustrates such dilution:

| Assumed                                                                                               
 initial public offer price per Class A Ordinary Share                                                 
 Net                                                                                                   
 tangible book value per Class A Ordinary Share as of September 30, 2024                               |