Company: BCAR
Filing Date: 2025-09-03
Form Type: 10-Q
Source: 0001829126-25-007047
Chunk: 12

Company: D. Boral ARC Acquisition I Corp.
Filing Date: 2025-09-03
Form: 10-Q
Item: Part I, Item 1
Chunk 12
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 control of the Company. The Company recognizes
         changes in redemption value immediately as they occur and will adjust the carrying
         value of redeemable shares to equal the redemption value at the end of each reporting
         period. Immediately upon the closing of the Initial Public Offering, the Company recognized
         the accretion from initial book value to redemption amount value. The change in the
         carrying value of redeemable shares will result in charges against additional paid-in
         capital (to the extent available) and accumulated deficit. Accordingly, Class A ordinary
         shares subject to possible redemption are presented at redemption value as temporary
         equity, outside of the shareholders’ equity section of the Company’s balance sheet. As of June 30, 2025, there was no Class A ordinary shares subject to redemption. As of August 13, 2025, the 28,000,000 Class A ordinary shares subject to redemption reflected in the balance sheet
         are reconciled in the following table:

    Schedule of ordinary shares subject to redemption 

    Gross proceeds from IPO, August 1, 2025 
    $250,000,000 
  
    Less: 

    Proceeds allocated to Public Warrants 
     (8,061,250)
  
    Proceeds allocated to Over-allotment Option 
     (1,290,375)
  
    Class A ordinary shares issuance costs 
     (3,438,859)
  
    Plus: 

    Accretion of carrying value to redemption value 
     12,790,484 
  
    Class A Ordinary Shares subject to possible redemption, August 1, 2025 
    $250,000,000 
  
    Gross proceeds from over-allotment, August 13, 2025 
     30,000,000 
  
    Proceeds allocated to Public Warrants 
     (967,350)
  
    Accretion of carrying value to redemption value 
     967,350 
  
    Class A Ordinary Shares subject to possible redemption, August 13, 2025 
    $280,000,000 

      Net loss per share
       
      The Company complies with accounting and disclosure requirements of ASC Topic 260,
         “Earnings Per Share.” Net loss per share is computed by dividing net loss by the weighted
         average number of ordinary shares outstanding during the period, excluding ordinary
         shares subject to forfeiture. At June 30, 2025