这家23人的游戏公司，计划赴美上市

Core Viewpoint - DarkIris Inc. (referred to as the Group) is planning to go public on NASDAQ, with a focus on overseas game development and distribution, despite having a small team of only 23 employees as of March 31, 2025 [1][20]. Financial Performance - For the fiscal year ending September 30, 2024, the Group reported revenues of $7.92 million, a significant increase from $3.95 million in the previous year, representing a growth of approximately 100% [2]. - The net income for the fiscal year 2024 was approximately $1.1 million, a turnaround from a net loss of $1.26 million in the previous year [2]. - For the six months ending March 31, 2025, revenues reached $5.2 million, up 78% from $2.92 million in the same period the previous year [19]. Business Structure and Strategy - The Group operates primarily through two entities: Quantum, focused on game development and overseas distribution, and Stellar, which engages in video marketing [6]. - Quantum has become the main revenue driver for the Group, following its acquisition from Xiamen Xiqi Network [6]. - The Group's game development strategy involves a combination of in-house teams and external collaborations, maintaining a lean workforce of around 40 employees [8]. Game Portfolio and Revenue Sources - The Group has developed two games and holds distribution rights for 12 others, with three key titles generating a significant portion of revenue: "Nine Heavens Spirit Snake Record," "Talk of Wei, Shu, and Wu," and "Floating Myth" [9][10][13]. - In the fiscal year 2024, these three games accounted for 62% of total revenue, highlighting the reliance on a few successful titles [9]. - The average daily active users (DAU) for the Group's products do not exceed 5,000, while the monthly paying users (MPU) are around 30,000 [17]. Future Plans and Funding - The Group aims to raise approximately $6 million through the IPO, with net proceeds expected to be between $4.3 million and $5.1 million after expenses [19]. - The planned allocation of funds includes 40% for expanding the operational team and incentivizing existing members, 40% for product development, and the remainder for working capital and other uses [19].