Company: BCAR
Filing Date: 2025-09-03
Form Type: 10-Q
Source: 0001829126-25-007047
Chunk: 26

Company: D. Boral ARC Acquisition I Corp.
Filing Date: 2025-09-03
Form: 10-Q
Item: Part I, Item 1
Chunk 26
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 1, 2025 
  
    Risk-free interest rate 
     4.31%
  
    Expected term (years) 
     0.12 
  
    Expected volatility 
     22.7%
  
    Exercise price 
    $10.00 
  
    Fair value of over-allotment option 
    $0.3441 

      The fair value of Public Warrants was determined using Monte Carlo Simulation Model.
         The Public Warrants have been classified within shareholders’ equity and will not require remeasurement after issuance. The following table presents
         the quantitative information regarding market assumptions used in the valuation of
         the Public Warrants:

    Schedule of market assumptions 

    August 1, 2025 
  
    Estimated share price 
    $9.68 
  
    Exercise price 
    $11.50 
  
    Term (years) 
     2.75 
  
    Annual risk-free rate (term-matched) 
     3.75%
  
    Expected warrant implied volatility based on warrants from comparable SPAC securities 
     14.44%

    17

NOTE 9. SEGMENT INFORMATION
       
      ASC Topic 280, “Segment Reporting,” establishes standards for companies to report
         in their financial statement information about operating segments, products, services,
         geographic areas, and major customers. Operating segments are defined as components
         of an enterprise for which separate financial information is available that is regularly
         evaluated by the Company’s chief operating decision maker, or group, in deciding how to allocate resources
         and assess performance.
       
      The Company’s chief operating decision maker has been identified as the Chief Financial Officer
         (“CODM”), who reviews the operating results for the Company as a whole to make decisions
         about allocating resources and assessing financial performance. Accordingly, management
         has determined that the Company only has one operating segment.

      When evaluating the Company’s performance and making key decisions regarding resource allocation the CODM reviews
         several key metrics, which include the following:

    Schedule of segment information 

    For the Period from March 20, 2025
(inception) throughJune 30,2025 

    (Unaudited) 
  
    Formation and operating costs 
    $(41,420)

      The key measures of segment profit or loss reviewed by the CODM are formation and
         operating costs. Formation and operating costs are reviewed and monitored by the CODM
         to manage