Company: BCAR
Filing Date: 2025-06-30
Form Type: S-1/A
Source: 0001829126-25-004773
Chunk: 328

Company: D. Boral ARC Acquisition I Corp.
Filing Date: 2025-06-30
Form: S-1/A
Chunk 328
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 procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion.

/s/ Guangdong Prouden CPAs GP

Guangdong Prouden CPAs GP

We have served as the Company’s auditor since 2025.

Guangzhou, China

April 28, 2025

PCAOB ID NO. 7254

<div align='center'>F-2

D. BORAL ARC ACQUISITION I CORP.

BALANCE SHEET</div>

|                                                                                                                |     | March 31, 
 2025      |         |   |
|:---------------------------------------------------------------------------------------------------------------|:----|:----------|--------:|:--|
|                                                                                                                |     | -Audited  |         |   |
| ASSETS                                                                                                         |     |           |         |   |
| Cash                                                                                                           |     |           |       - |   |
| Deferred offering costs                                                                                        |     |           |  43,000 |   |
| Total Assets                                                                                                   |     | $         |  43,000 |   |
| LIABILITIES AND SHAREHOLDERS’ DEFICIT                                                                          |     |           |         |   |
| Current Liabilities                                                                                            |     |           |         |   |
| Promissory note – related party                                                                                |     | $         |  48,420 |   |
| Total Current Liabilities                                                                                      |     |           |  48,420 |   |
| Commitments and Contingencies                                                                                  |     |           |       - |   |
| Shareholder’s Deficit                                                                                          |     |           |         |   |
| Preferred shares, $0.0001 par value; 5,000,000 shares authorized; none issued or outstanding                   |     |           |       - |   |
| Class A ordinary shares, $0.0001 par value; 500,000,000 shares authorized; none issued or outstanding          |     |           |       - |   |
| Class B ordinary Shares, $0.0001 par value; 50,000,000 shares authorized; 12,321,429 issued and outstanding(1) |     |           |   1,232 |   |
| Additional paid-in capital                                                                                     |