Company: BCAR
Filing Date: 2025-11-05
Form Type: 10-Q
Source: 0001829126-25-008854
Chunk: 28

Company: D. Boral ARC Acquisition I Corp.
Filing Date: 2025-11-05
Form: 10-Q
Item: Part I, Item 1
Chunk 28
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 investments held in Trust Account to measure and monitor shareholder value and determine the most effective
strategy of investment with the Trust Account funds while maintaining compliance with the trust agreement. Within the operating expenses,
the CODM specifically reviews professional service fees, which are a significant segment expense, and include legal fees and advisory
fees. These expenses are monitored to manage and forecast cash available to complete a Business Combination within the required period.
Other general and administrative expenses, including accounting expenses, printing expenses, and regulatory filing fees, are reviewed
in the aggregate to ensure alignment with budget and contractual obligations. Funds invested in the Trust Account represent the predominant
portion of the Company’s total assets and are monitored by the CODM to determine the most effective strategy of investment with
the Trust Account funds, while maintaining compliance with the trust agreement.

NOTE 10. SUBSEQUENT EVENTS

In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or transactions that occurred through the date the audited financial statements were available to issue. Based upon this review, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements.

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ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

References in this report (the “Quarterly Report”) to “we,” “us” or the “Company” refer to D. Boral ARC Acquisition I Corp. References to our “management” or our “management team” refer to our officers and directors, and references to the “Sponsor” refer to MFH 1, LLC. The following discussion and analysis of the Company’s financial condition and results of operations should be read in conjunction with the consolidated financial statements and the notes thereto contained elsewhere in this Quarterly Report. Certain information contained in the discussion and analysis set forth below includes forward-looking statements that involve risks and uncertainties.

Special Note Regarding Forward-Looking Statements

This Quarterly Report on Form 10-Q includes “forward-looking statements” within the meaning of Section 27A of the Securities Act and Section 21E of the Exchange Act that are not historical facts, and involve risks and uncertainties that could cause actual results to differ materially from those expected and projected. All statements other than statements of historical fact included in this Form 10-Q including statements in this “Management’s Discussion and Analysis of Financial Condition and Results of