Company: BCAR
Filing Date: 2025-09-03
Form Type: 10-Q
Source: 0001829126-25-007047
Chunk: 33

Company: D. Boral ARC Acquisition I Corp.
Filing Date: 2025-09-03
Form: 10-Q
Item: Part I, Item 1
Chunk 33
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 judgement. It is at least reasonably possible that the estimate of the effect of a condition, situation
or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate,
could change in the near term due to one or more future confirming events. Accordingly, the actual results could materially differ from
those estimates. As of June 30, 2025, we did not have any critical accounting estimates to be disclosed.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

We are a smaller reporting
company as defined by Rule 12b-2 of the Exchange Act and are not required to provide the information otherwise required under this item.

ITEM 4. CONTROLS AND PROCEDURES

Disclosure controls and procedures are controls and other procedures that are designed
         to ensure that information required to be disclosed in our reports filed or submitted
         under the Exchange Act is recorded, processed, summarized and reported within the
         time periods specified in the SEC’s rules and forms. Disclosure controls and procedures include, without limitation,
         controls and procedures designed to ensure that information required to be disclosed
         in our reports filed or submitted under the Exchange Act is accumulated and communicated
         to our management, including our Chief Executive Officer, to allow timely decisions
         regarding required disclosure.

Evaluation of Disclosure Controls and Procedures

Disclosure controls and procedures are designed to ensure that information required
         to be disclosed by us in our Exchange Act reports is recorded, processed, summarized,
         and reported within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to our
         management, including our principal executive officer and principal financial officer
         or persons performing similar functions, as appropriate to allow timely decisions
         regarding required disclosure.

Under the supervision and with the participation of our management, including our
         principal executive officer and principal financial officer, we conducted an evaluation of the effectiveness of our disclosure controls
         and procedures as of the end of the fiscal quarter ended June 30, 2025, as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act. Based on this evaluation, our principal
         executive officer and principal financial officer have concluded our disclosure controls
         and procedures were effective at a reasonable assurance level and, accordingly, provided
         reasonable assurance that the information required to be disclosed by us in reports
         filed under the Exchange