Company: BCAR
Filing Date: 2025-06-30
Form Type: S-1/A
Source: 0001829126-25-004773
Chunk: 350

Company: D. Boral ARC Acquisition I Corp.
Filing Date: 2025-06-30
Form: S-1/A
Chunk 350
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 the “Market Value”) is below $9.20 per share, then the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to 115% of the higher of the Market Value and the Newly Issued Price, and the $18.00 per share redemption trigger prices will be adjusted (to the nearest cent) to be equal to 180% of the higher of the Market Value and the Newly Issued Price.

<div align='center'>F-16

D. BORAL ARC ACQUISITION I CORP.

NOTES TO FINANCIAL STATEMENTS</div>

NOTE 8. 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:

|                               |     | For the          
 Period from      
 March 20,        
 2025 (inception) 
 through          
 March 31,        
 2025             |        |   |
|:------------------------------|:----|:-----------------|:-------|:--|
|                               |     | -Audited         |        |   |
| Formation and operating costs |     | $                | (5,420 | ) |

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 and forecast cash to ensure enough capital is available to complete a Proposed Offering and eventually a Business Combination within the Combination Period. The CODM also reviews formation and operating costs to manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and budget.

NOTE 9. SUBSEQUENT EVENTS

In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are