Company: BCAR
Filing Date: 2025-09-03
Form Type: 10-Q
Source: 0001829126-25-007047
Chunk: 13

Company: D. Boral ARC Acquisition I Corp.
Filing Date: 2025-09-03
Form: 10-Q
Item: Part I, Item 1
Chunk 13
---
, the Company did not have any dilutive securities and other contracts that
         could, potentially, be exercised or converted into ordinary shares and then share
         in the earnings of the Company. As a result, diluted loss per share is the same as
         basic loss per share for the periods presented.
       
      Concentration of credit risk
       
      Financial instruments that potentially subject the Company to concentration of credit
         risk consist of a cash account in a financial institution which, at times may exceed
         the Federal depository insurance coverage of $250,000. At June 30, 2025, the Company had not experienced losses on this account and management believes
         the Company is not exposed to significant risks on such account.

    10

      Fair value of financial instruments
       
      The fair value of the Company’s assets
and liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurements and Disclosures,” approximates
the carrying amounts represented in the accompanying balance sheet, primarily due to their short-term nature.
       
      Risks and Uncertainties
       
      The United States and global markets are experiencing volatility and disruption following
         the geopolitical instability resulting from the ongoing Russia-Ukraine conflict and
         the recent escalation of the Israel-Hamas conflict. In response to the ongoing Russia-Ukraine
         conflict, the North Atlantic Treaty Organization (“NATO”) deployed additional military
         forces to eastern Europe, and the United States, the United Kingdom, the European
         Union and other countries have announced various sanctions and restrictive actions
         against Russia, Belarus and related individuals and entities, including the removal
         of certain financial institutions from the Society for Worldwide Interbank Financial
         Telecommunication payment system. Certain countries, including the United States,
         have also provided and may continue to provide military aid or other assistance to
         Ukraine and to Israel, increasing geopolitical tensions among a number of nations.
         The invasion of Ukraine by Russia and the escalation of the Israel-Hamas conflict
         and the resulting measures that have been taken, and could be taken in the future,
         by NATO, the United States, the United Kingdom, the European Union, Israel and its
         neighboring states and other countries have created global security concerns that
         could have a lasting impact on regional and global economies. Although the length
         and impact of the ongoing conflicts are highly unpredictable, they could lead to market
         disruptions, including significant volatility in commodity prices, credit and