Company: BCAR
Filing Date: 2025-07-21
Form Type: S-1/A
Source: 0001829126-25-005234
Chunk: 111

Company: D. Boral ARC Acquisition I Corp.
Filing Date: 2025-07-21
Form: S-1/A
Chunk 111
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 institutions, could adversely affect our business, financial condition or results of operations, or our prospects.

The funds in our operating account and our trust
account will initially be held in banks or other financial institutions and will be invested only in U.S. government treasury obligations
with a maturity of 185 days or less or in money market funds meeting certain conditions under Rule 2a-7 under the Investment Company
Act which invest only in direct U.S. government treasury obligations; the holding of these assets in this form is intended to be temporary
and for the sole purpose of facilitating the intended business combination. To mitigate the risk that we might be deemed to be an investment
company for purposes of the Investment Company Act, which risk increases the longer that we hold investments in the trust account, we
may, at any time (based on our management team’s ongoing assessment of all factors related to our potential status under the Investment
Company Act) instruct the trustee to liquidate the investments held in the trust account and instead to hold the funds in the trust account
in cash or in an interest-bearing demand deposit account. Our cash held in these accounts may exceed any applicable Federal Deposit Insurance Corporation (“FDIC”) insurance
limits. Should events, including limited liquidity, defaults, non-performance or other adverse developments occur with respect to the
banks or other financial institutions that hold our funds, or that affect financial institutions or the financial services industry generally,
or concerns or rumors about any events of these kinds or other similar risks, the value of the assets in our trust account could be impaired,
which could have a material impact on our operating results, liquidity, financial condition and prospects. For example, on March 10,
2023, the FDIC announced that Silicon Valley Bank had been closed by the California Department of Financial Protection and Innovation.
We cannot guarantee that the banks or other financial institutions that will hold our funds will not experience similar issues.

Because we must furnish our shareholders with target business financial statements, we may lose the ability to complete an otherwise advantageous initial business combination with some prospective target businesses.

The federal proxy rules require that the proxy statement with respect to the vote on an initial business combination include historical and pro forma financial statement disclosure. We will include the same financial statement disclosure in connection with our tender offer documents, whether or not they are required under the tender offer rules. These financial statements may be required to be prepared in accordance with, or be reconciled to, accounting principles generally accepted in the United States of America (“GAAP”) or international financial reporting