Company: BCAR
Filing Date: 2025-09-03
Form Type: 10-Q
Source: 0001829126-25-007047
Chunk: 14

Company: D. Boral ARC Acquisition I Corp.
Filing Date: 2025-09-03
Form: 10-Q
Item: Part I, Item 1
Chunk 14
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         markets, as well as supply chain interruptions and increased cyber-attacks against
         U.S. companies. Additionally, any resulting sanctions could adversely affect the global
         economy and financial markets and lead to instability and lack of liquidity in capital
         markets.
       
      Any of the above-mentioned factors, or any other negative impact on the global economy,
         capital markets or other geopolitical conditions resulting from the Russian invasion
         of Ukraine, the escalation of the Israel-Hamas conflict and subsequent sanctions or
         related actions, could adversely affect the Company’s search for an initial Business Combination and any target business with which the
         Company may ultimately consummate an initial Business Combination.
       
      Recent Accounting Pronouncements
       
      In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements
         to Reportable Segment Disclosures, which requires the disclosure of additional segment
         information. ASU No. 2023-07 is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. The Company adopted ASU 2023-07 as of the inception of the Company. Adoption
         of the ASU did not impact the Company’s financial position, results of operations or cash flows.
       
      In December 2023, the FASB issued ASU 2023-09, Income taxes (Topic 740): Improvements to Income Tax Disclosure (“ASU 2023-09”), which enhances
         the transparency and usefulness of income tax disclosures. ASU 2023-09 will be effective
         for fiscal years beginning after December 15, 2024. Early adoption is permitted for annual financial statements that have not
         yet been issued or made available for issuance. The Company adopted ASU 2023-09 as
         of the inception of the Company. Adoption of the ASU did not impact the Company’s financial position, results of operations or cash flows.

NOTE 3. INITIAL PUBLIC OFFERING
       
      On August 1, 2025, the Company consummated its Initial Public Offering of 25,000,000 Units, at
         $10.00 per Unit, generating gross proceeds of $250,000,000. The Company granted the
         underwriter a 45-day option to purchase up to an additional 3,750,000