Company: DKI
Filing Date: 2025-06-13
Form Type: F-1
Source: 0001641172-25-015001
Chunk: 228

Company: DarkIris Inc.
Filing Date: 2025-06-13
Form: F-1
Chunk 228
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    199,111 |   |     |      |  1,041,550 |   |
| Effect of exchange rate changes on cash                                                            |     |                                             |     (7,759 | ) |     |      |    (11,125 | ) |
| Net increase (decrease) in cash                                                                    |     |                                             |    232,871 |   |     |      |   (304,025 | ) |
| Cash in bank, beginning of the financial year                                                      |     |                                             |     80,864 |   |     |      |    384,889 |   |
| Cash in bank, end of the financial year                                                            |     | $                                           |    313,735 |   |     | $    |     80,864 |   |

<div align='center'>The accompanying notes are an integral part of these combined financial statements.</div>

| F-26 |

<div align='center'>DARKIRIS INC.

NOTES TO COMBINED FINANCIAL STATEMENTS

(Expressed in U.S. Dollars, except for the number of shares)</div>

Note 1 – Organization and principal activities

DarkIris Inc. (“DarkIris”) is a holding company incorporated under the laws of the Cayman Islands on May 31, 2024. The principal activities of DarkIris and its subsidiaries (collectively the “Company”) are software development, internet sales, wholesale and retail of cultural products.

Reorganization

In connection with its initial public offering, the Company undertook a reorganization of its legal structure (the “Reorganization”). The Reorganization involved: (1) the incorporation of DarkIris, a Cayman Islands holding company; (2) reorganized Quantum Arts Co., Limited (“Quantum”), incorporated in Hong Kong, China on March 19, 2021, and Guangzhou Turing Interactive Entertainment Technology Co., Ltd (“Turing”), incorporated 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