F-1 F-1 EX-FILING FEES 0002058584 DarkIris Inc. N/A N/A 0002058584 2026-09-30 2026-09-30 0002058584 1 2026-09-30 2026-09-30 0002058584 2 2026-09-30 2026-09-30 0002058584 3 2026-09-30 2026-09-30 0002058584 4 2026-09-30 2026-09-30 0002058584 5 2026-09-30 2026-09-30 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

F-1

DarkIris Inc.

Table 1: Newly Registered and Carry Forward Securities ☐Not Applicable

Security Type

Security Class Title

Fee Calculation or Carry Forward Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

Carry Forward Form Type

Carry Forward File Number

Carry Forward Initial Effective Date

Filing Fee Previously Paid in Connection with Unsold Securities to be Carried Forward

Newly Registered Securities
Fees to be Paid 1 Equity Units, each consisting of: 457(o) $ 5,000,000.00 0.0001381 $ 690.50
Fees to be Paid 2 Equity (i) One Class A Ordinary Share or one Pre-Funded Warrant and Other 0.0001381 $ 0.00
Fees to be Paid 3 Equity (ii) One Warrant to Purchase Class A Ordinary Share and Other 0.0001381 $ 0.00
Fees to be Paid 4 Equity Class A Ordinary Shares issuable upon exercise of the Pre-Funded Warrants Other 0.0001381 $ 0.00
Fees to be Paid 5 Equity Class A Ordinary Shares issuable upon exercise of the Warrants 457(o) $ 106,857,125.76 0.0001381 $ 14,756.97
Fees Previously Paid
Carry Forward Securities
Carry Forward Securities

Total Offering Amounts:

$ 111,857,125.76

$ 15,447.47

Total Fees Previously Paid:

$ 0.00

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 15,447.47

Offering Note

1

Pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"), the Class A ordinary shares, par value $0.0016 per share (the "Class A Ordinary Shares"), of DarkIris Inc. (the "Registrant") registered hereby also include an indeterminate number of additional Class A Ordinary Shares as may from time to time become issuable by reason of share splits, share dividends, recapitalizations or other similar transactions. Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457 under the Securities Act.

2

Pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"), the Class A ordinary shares, par value $0.0016 per share (the "Class A Ordinary Shares"), of DarkIris Inc. (the "Registrant") registered hereby also include an indeterminate number of additional Class A Ordinary Shares as may from time to time become issuable by reason of share splits, share dividends, recapitalizations or other similar transactions. Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457 under the Securities Act. No separate fee is required pursuant to Rule 457(i) under the Securities Act.

3

Pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"), the Class A ordinary shares, par value $0.0016 per share (the "Class A Ordinary Shares"), of DarkIris Inc. (the "Registrant") registered hereby also include an indeterminate number of additional Class A Ordinary Shares as may from time to time become issuable by reason of share splits, share dividends, recapitalizations or other similar transactions. Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457 under the Securities Act. No separate fee is required pursuant to Rule 457(i) under the Securities Act.

4

Pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"), the Class A ordinary shares, par value $0.0016 per share (the "Class A Ordinary Shares"), of DarkIris Inc. (the "Registrant") registered hereby also include an indeterminate number of additional Class A Ordinary Shares as may from time to time become issuable by reason of share splits, share dividends, recapitalizations or other similar transactions. Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457 under the Securities Act. The proposed maximum offering price of the Class A Ordinary Shares proposed to be sold in the offering will be reduced on a dollar-for-dollar basis for any Pre-Funded Warrants offered and sold in the offering, and as such, the proposed aggregate maximum offering price of the Units is $5,000,000.

5

Pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"), the Class A ordinary shares, par value $0.0016 per share (the "Class A Ordinary Shares"), of DarkIris Inc. (the "Registrant") registered hereby also include an indeterminate number of additional Class A Ordinary Shares as may from time to time become issuable by reason of share splits, share dividends, recapitalizations or other similar transactions. Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457 under the Securities Act. As estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(g) under the Securities Act, the proposed maximum offering price of the Class A Ordinary Shares issuable upon exercise of the Warrants included in the Units that are proposed to be sold in the offering is $106,857,125.76, as Warrant is exercisable at the exercise price equal to $2.04 per share and the maximum number of Class A Ordinary Shares upon cash exercise is 4,166,666. However, a holder of the Warrants may also effect the zero exercise price option at any time while the Warrants are outstanding. The aggregate number of Class A Ordinary Shares issuable in such zero exercise price option pursuant to any given notice of exercise electing to effect a zero exercise price option under a Warrant shall be up to 52,380,944. We do not expect to receive any proceeds from the zero exercise price option of the Warrants because it is highly unlikely that a holder of the Warrants would elect to exercise the Warrants by paying cash or via cashless exercise in lieu of the zero exercise price option. The maximum number of Class A Ordinary Shares issuable under all Warrants (including the zero exercise price option) shall not exceed 52,380,944. As such, holders of the Warrants may elect to be issued up to 52,380,944 Class A Ordinary Shares upon the zero exercise price option.
Table 2: Fee Offset Claims and Sources ☑Not Applicable
Registrant or Filer Name Form or Filing Type File Number Initial Filing Date Filing Date Fee Offset Claimed Security Type Associated with Fee Offset Claimed Security Title Associated with Fee Offset Claimed Unsold Securities Associated with Fee Offset Claimed Unsold Aggregate Offering Amount Associated with Fee Offset Claimed Fee Paid with Fee Offset Source
Rules 457(b) and 0-11(a)(2)
Fee Offset Claims
Fee Offset Sources
Rule 457(p)
Fee Offset Claims
Fee Offset Sources
Table 3: Combined Prospectuses ☑Not Applicable

Security Type

Security Class Title

Amount of Securities Previously Registered

Maximum Aggregate Offering Price of Securities Previously Registered

Form Type

File Number

Initial Effective Date