Company: BCAR
Filing Date: 2025-07-21
Form Type: S-1/A
Source: 0001829126-25-005234
Chunk: 117

Company: D. Boral ARC Acquisition I Corp.
Filing Date: 2025-07-21
Form: S-1/A
Chunk 117
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 governing the manner in which future business combinations may be effected; |

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| ● | exchange listing and/or delisting requirements; |

| ● | tariffs and trade barriers; |

| ● | regulations related to customs and import/export matters; |

| ● | local or regional economic policies and market conditions; |

| ● | unexpected changes in regulatory requirements; |

| ● | challenges in managing and staffing international operations; |

| ● | longer payment cycles; |

| ● | tax issues, such as tax law changes and variations in tax laws as compared to the United States; |

| ● | currency fluctuations and exchange controls; |

| ● | rates of inflation; |

| ● | challenges in collecting accounts receivable; |

| ● | cultural and language differences; |

| ● | employment regulations; |

| ● | underdeveloped or unpredictable legal or regulatory systems; |

| ● | corruption; |

| ● | protection of intellectual property; |

| ● | social unrest, crime, strikes, riots and civil disturbances; |

| ● | regime changes and political upheaval; |

| ● | terrorist attacks, natural disasters, widespread health emergencies and wars; and |

| ● | deterioration of political relations with the United States. |

We may not be able to adequately address these additional risks. If we were unable to do so, we may be unable to complete such initial business combination, or, if we complete such initial business combination, our operations might suffer, either of which may adversely impact our business, financial condition and results of operations.

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We may reincorporate in another jurisdiction, which may result in taxes imposed on shareholders or warrant holders.

We may, in connection with our initial business combination or otherwise and, to the extent applicable, subject to requisite shareholder approval by ordinary resolution under the Companies Act (with respect to which only holders of Class B ordinary shares will be entitled to vote prior to our initial business combination), reincorporate in the jurisdiction in which the target company or business is located or in another jurisdiction. The transaction may require a shareholder and/or warrant holder to recognize taxable income in the jurisdiction in which the shareholder or warrant holder is a tax resident or in which its members are resident if it is a tax transparent entity (or may otherwise result in adverse tax consequences). We do not intend to make any cash distributions to shareholders or warrant holders to pay such taxes. Shareholders or warrant holders may be subject to withholding taxes or other taxes with respect to their ownership of