Company: BCAR
Filing Date: 2025-04-29
Form Type: S-1
Source: 0001829126-25-003006
Chunk: 72

Company: D. Boral ARC Acquisition I Corp.
Filing Date: 2025-04-29
Form: S-1
Chunk 72
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 government
regulations and tariffs. and we cannot predict whether, and to what extent, current tariffs will continue or trade policies will change
in the future.

Tariffs, or the threat of tariffs or increased
tariffs, could have a significant negative impact on certain businesses (either due to domestic businesses’ reliance on imported
goods or dependence on access to foreign markets, or foreign businesses’ reliance on sales into the United States). In addition,
retaliatory tariffs could have a significant negative impact on foreign businesses that rely on imports from the United States, and domestic
businesses that rely on exporting goods internationally. These tariffs and threats of tariffs and other potential trade policy changes
could negatively affect the attractiveness of certain initial business combination targets, or lead to material adverse effects on a post-business
combination company. Among other things, historical financial performance of companies affected by trade policies and/or tariffs may not
provide useful guidance as to the future performance of such companies, because future financial performance of those companies may be
materially affected by new U.S. tariffs or foreign retaliatory tariffs, or other changes to trade policies. The business prospects of
a particular target for a business combination could change even after we enter into a business combination agreement, as a result of
tariffs or the threat of tariffs that may have a material impact on that target’s business, and it may be costly or impractical
for us to terminate that business combination agreement. These factors could affect our selection of a business combination target.

We may not be able to adequately address the
risks presented by these tariffs or other potential trade policy changes. As a result, we may deem it costly, impractical or risky to
complete an initial business combination with a particular target or with a target in a particular industry or from a particular country.
Consequently, the pool of potential target companies may be reduced, which could impair our ability to identify a suitable target and
to complete an initial business combination. If we complete an initial business combination with such a target, the post-business combination
company’s operations and financial results could be adversely affected as a result of tariffs or changes to trade policies, which
may cause the market value of the securities of the post-business combination company to decline.

If we are deemed to be an investment company under the Investment Company Act, we may be required to institute burdensome compliance requirements and our activities may be restricted, which may make it difficult for us to complete our initial business combination.

As described in the risk factor above entitled “Changes in