Company: BCAR
Filing Date: 2025-07-21
Form Type: S-1/A
Source: 0001829126-25-005234
Chunk: 326

Company: D. Boral ARC Acquisition I Corp.
Filing Date: 2025-07-21
Form: S-1/A
Chunk 326
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 GP

Guangdong Prouden CPAs GP

We have served as the Company’s auditor since 2025.

Guangzhou, China

April 28, 2025

PCAOB ID NO. 7254

<div align='center'>F-2

D. BORAL ARC ACQUISITION I CORP.

BALANCE SHEET</div>

|                                                                                                                |     | March 31, 
 2025      |         |   |
|:---------------------------------------------------------------------------------------------------------------|:----|:----------|--------:|:--|
|                                                                                                                |     | -Audited  |         |   |
| ASSETS                                                                                                         |     |           |         |   |
| Cash                                                                                                           |     |           |       - |   |
| Deferred offering costs                                                                                        |     |           |  43,000 |   |
| Total Assets                                                                                                   |     | $         |  43,000 |   |
| LIABILITIES AND SHAREHOLDERS’ DEFICIT                                                                          |     |           |         |   |
| Current Liabilities                                                                                            |     |           |         |   |
| Promissory note – related party                                                                                |     | $         |  48,420 |   |
| Total Current Liabilities                                                                                      |     |           |  48,420 |   |
| Commitments and Contingencies                                                                                  |     |           |       - |   |
| Shareholder’s Deficit                                                                                          |     |           |         |   |
| Preferred shares, $0.0001 par value; 5,000,000 shares authorized; none issued or outstanding                   |     |           |       - |   |
| Class A ordinary shares, $0.0001 par value; 500,000,000 shares authorized; none issued or outstanding          |     |           |       - |   |
| Class B ordinary Shares, $0.0001 par value; 50,000,000 shares authorized; 12,321,429 issued and outstanding(1) |     |           |   1,232 |   |
| Additional paid-in capital                                                                                     |     |           |  23,768 |   |
| Accumulated deficit                                                                                            |     |           |  (5,420 | ) |
| Subscription receivable                                                                                        |     |           | (25,000 | ) |
| Total Shareholder’s Deficit                                                                                    |     |           |  (5,420 | ) |
| Total Li