$DKI

DarkIris Inc.

CIK:0002058584|SEC Filings

Consolidated Statements of Operations and Comprehensive Income (Loss) - USD ($)	12 Months Ended
	Sep. 30, 2025	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
Revenues	$ 10,078,798	$ 7,920,461	$ 3,951,074
Cost of revenues	(7,576,049)	(4,912,281)	(1,551,295)
Gross profit	2,502,749	3,008,180	2,399,779
Operating expenses:
Selling expenses	(9,304,000)	(1,036,243)	(2,734,324)
Research and development expenses	(900,000)
General and administrative expenses	(895,060)	(815,723)	(924,188)
Total operating expenses	(11,099,060)	(1,851,966)	(3,658,512)
(Loss) income from operations	(8,596,311)	1,156,214	(1,258,733)
Other income:
Government subsidy income	842	498	1,994
Interest income	550	1,174	549
Loss on disposal of subsidiary	(52,697)
Other income (expenses)	81,622	37,077	(1,634)
Total other income, net	30,317	38,749	909
(Loss) income before income taxes	(8,565,994)	1,194,963	(1,257,824)
Income tax expenses	(76,171)	(98,158)
Net (loss) income	(8,642,165)	1,096,805	(1,257,824)
Other comprehensive income (loss) :
Foreign currency translation gain (loss)	61,977	(50,668)	55,652
Comprehensive (loss) income	$ (8,580,188)	$ 1,046,137	$ (1,202,172)
(Loss) earnings per share
Loss earning per share, basic	$ (0.52)	$ 0.07	$ (0.08)
Loss earning per share, diluted	$ (0.52)	$ 0.07	$ (0.08)
Weighted average shares outstanding, basic	16,527,261	16,000,000	16,000,000
Weighted average shares outstanding, diluted	16,527,261	16,000,000	16,000,000

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Sep. 30, 2025	Sep. 30, 2024	Sep. 30, 2023
Cash flows from operating activities:
Net (loss) income	$ (8,642,165)	$ 1,096,805	$ (1,257,824)
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities:
Prepaid expenses written off	69,463
Depreciation expense	8,116	8,346	7,383
Loss on disposal of property and equipment	12,233
Amortization of intangible assets	24,867
Loss on disposal of a subsidiary	52,697
Share-based compensation	8,808,000
Changes in operating assets and liabilities:
Accounts receivable	(1,270,348)	(915,209)	(344,297)
Prepayment for game development		(44,000)
Prepaid expenses and other current assets	(12,188)	(431,812)	13,697
Security deposit	(300,000)
Accounts payable	(81,950)	(108,444)	161,316
Contract liabilities	736,507	375,842	80,603
Taxes payable	77,453	98,158
Accrued expenses	59,380	(26,019)	7,438
Net cash (used in) provided by operating activities	(457,935)	53,667	(1,331,684)
Cash flows from investing activities:
Purchase of property and equipment	(5,125)	(12,148)	(2,766)
Proceeds from disposal of property and equipment	876
Prepayment for game development	(2,700,000)
Purchase of intangible assets	(704,000)
Disposal of subsidiary, net of cash	(15,090)
Net cash used in investing activities	(3,423,339)	(12,148)	(2,766)
Cash flows from financing activities:
Proceeds from capital contribution	570,000	2,741,925	406,793
Proceeds from issuance of ordinary shares	5,049,993
Advances from shareholders	970,077	1,478,653	5,605,046
Repayments to shareholders	(1,221,773)	(3,992,925)	(4,970,289)
Deferred initial public offering costs		(28,542)
Net cash provided by financing activities	5,368,297	199,111	1,041,550
Effect of exchange rate changes on cash	(556)	(7,759)	(11,125)
Net increase (decrease) in cash	1,486,467	232,871	(304,025)
Cash, beginning of year	313,735	80,864	384,889
Cash, end of year	1,800,202	313,735	80,864
Supplemental disclosure information:
Cash paid for income tax
Cash paid for interest
Supplemental non-cash activities:
Share-based compensation	$ 8,808,000

Consolidated Balance Sheets - USD ($)	Sep. 30, 2025	Sep. 30, 2024
Current assets:
Cash	$ 1,800,202	$ 313,735
Accounts receivable	2,617,164	1,349,808
Prepayment for game development		44,000
Deferred initial public offering costs		28,542
Prepaid expenses and other current assets	341,105	477,740
Total current assets	4,758,471	2,213,825
Non-current assets:
Prepayment for game development	2,700,000
Intangible assets, net	679,133
Security deposits	300,000
Property and equipment, net	9,294	16,651
Total non-current assets	3,688,427	16,651
Total assets	8,446,898	2,230,476
Current liabilities:
Accounts payable	44,863	206,661
Contract liabilities	1,401,978	705,801
Due to a related party		243,788
Taxes payable	174,329	98,158
Accrued expenses	42,929	41,074
Total current liabilities and total liabilities	1,664,099	1,295,482
Commitments and contingencies
Shareholders’ equity:
Additional paid-in capital	19,129,328	4,701,748
Accumulated deficits	(12,348,542)	(3,706,377)
Accumulated other comprehensive loss		(61,977)
Total shareholders’ equity	6,782,799	934,994
Total liabilities and shareholders’ equity	8,446,898	2,230,476
Common Class A [Member]
Shareholders’ equity:
Ordinary shares value	1,468	1,055
Common Class B [Member]
Shareholders’ equity:
Ordinary shares value	$ 545	$ 545