Company: BCAR
Filing Date: 2025-06-11
Form Type: S-1/A
Source: 0001829126-25-004386
Chunk: 325

Company: D. Boral ARC Acquisition I Corp.
Filing Date: 2025-06-11
Form: S-1/A
Chunk 325
---
 auditing.

<div align='center'>Where you can find additional information</div>

We have filed with the SEC a registration statement on Form S-1 under the Securities Act with respect to the securities we are offering by this prospectus. This prospectus does not contain all of the information included in the registration statement. For further information about us and our securities, you should refer to the registration statement and the exhibits and schedules filed with the registration statement. Whenever we make reference in this prospectus to any of our contracts, agreements or other documents, the references are materially complete but may not include a description of all aspects of such contracts, agreements or other documents, and you should refer to the exhibits attached to the registration statement for copies of the actual contract, agreement or other document.

Upon the effectiveness of this offering, we will be subject to the information requirements of the Exchange Act and will file annual, quarterly and current event reports, proxy statements and other information with the SEC. You can read our SEC filings, including the registration statement, over the Internet at the SEC’s website at www.sec.gov.

<div align='center'>203

D. BORAL ARC ACQUISITION I CORP.

INDEX TO FINANCIAL STATEMENTS</div>

|                                                                                                                               |     | Page(s)    |
| Report of Independent Registered Public Accounting Firm (PCAOB ID: 7254)                                                      |     | F-2        |
| Financial Statements:                                                                                                         |     |            |
| Balance Sheet as of March 31, 2025 (Audited)                                                                                  |     | F-3        |
| Statement of Operations for the period from March 20, 2025 (inception) through March 31, 2025 (Audited)                       |     | F-4        |
| Statement of Changes in Shareholders’ Deficit for the period from March 20, 2025 (inception) through March 31, 2025 (Audited) |     | F-5        |
| Statement of Cash Flows for the period from March 20, 2025 (inception) through March 31, 2025 (Audited)                       |     | F-6        |
| Notes to the Financial Statements                                                                                             |     | F-7 – F-17 |

<div align='center'>F-1

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

To the Shareholders and Board of Directors of

D. Boral ARC Acquisition I