Company: BCAR
Filing Date: 2025-04-29
Form Type: S-1
Source: 0001829126-25-003006
Chunk: 315

Company: D. Boral ARC Acquisition I Corp.
Filing Date: 2025-04-29
Form: S-1
Chunk 315
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 our audit in accordance with the
standards of the PCAOB and in accordance with auditing standards generally accepted in the United States of America. Those standards require
that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement,
whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over
financial reporting. As part of our audit we are required to obtain an understanding of internal control over financial reporting but
not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly,
we express no such opinion.

Our audit included performing procedures to assess
the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond
to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating
the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion.

/s/ Guangdong Prouden CPAs 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                                                                                      |     |