Company: BCAR
Filing Date: 2025-07-21
Form Type: S-1/A
Source: 0001829126-25-005234
Chunk: 328

Company: D. Boral ARC Acquisition I Corp.
Filing Date: 2025-07-21
Form: S-1/A
Chunk 328
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|:----|:------------|:-------|:--|:----|:-------------|:--------|:--|:----|:--------------|:-------|:--|
| Class B ordinary shares issued to Sponsor(1) |     |                 | 12,321,429 |     |        | 1,232 |     |            | 23,768 |     |             | -      |   |     |              | (25,000 | ) |     |               | -      |   |
| Net loss                                     |     |                 |          - |     |        |     - |     |            |      - |     |             | (5,420 | ) |     |              | -       |   |     |               | (5,420 | ) |
| Balance – March 31, 2025                     |     |                 | 12,321,429 |     | $      | 1,232 |     | $          | 23,768 |     | $           | (5,420 | ) |     | $            | (25,000 | ) |     | $             | (5,420 | ) |

| (1) | Includes an aggregate of 1,607,143 Ordinary Shares subject to forfeiture to the extent that the underwriters’ over-allotment is not exercised in full or in part. |

<div align='center'>The accompanying notes are an integral part of these financial statements.

F-5

D. BORAL ARC ACQUISITION I CORP.

STATEMENTS OF CASH FLOWS</div>

|                                                                                     |     | For the          
 Period from      
 March 20,        
 2025 (inception) 
 through          
 March 31,        
 2025             |        |   |
|:------------------------------------------------------------------------------------|:----|:-----------------|-------:|:--|
|                                                                                     |     | -Audited         |        |   |
| Cash flows from Operating Activities:                                               |     |                  |        |   |
| Net Loss                                                                            |     | $                | (5,420 | ) |
| Adjustments to reconcile net loss to net cash used in operating activities:         |     |                  |        |   |
| Formation and operating costs paid by Sponsor under Promissory Note – Related Party |     |                  |  5,420 |   |
| Net cash provided by operating activities                                           |     |                  |      - |   |
|