Company: BCAR
Filing Date: 2025-09-03
Form Type: 10-Q
Source: 0001829126-25-007047
Chunk: 34

Company: D. Boral ARC Acquisition I Corp.
Filing Date: 2025-09-03
Form: 10-Q
Item: Part I, Item 1
Chunk 34
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 Act is recorded, processed, summarized and reported within
         the time periods specified in the SEC’s rules and forms.

Changes in Internal Control over Financial Reporting

During the most recently completed fiscal quarter ended June 30, 2025, there was no change in our internal control over financial reporting that has materially
         affected, or is reasonably likely to materially affect, our internal control over
         financial reporting.

21

PART II - OTHER INFORMATION

Item 1. Legal Proceedings

To the knowledge of our management, there is no litigation currently pending
against us, any of our officers or directors in their capacity as such or against any of our property.

Item 1A. Risk Factors

As a smaller reporting company
under Rule 12b-2 of the Exchange Act, we are not required to include risk factors in this Report. For additional risks relating to our
operations, other than as set forth below, see the section titled “Risk Factors” contained in our final prospectus for the
IPO filed with the SEC. Any of these factors could result in a significant or material adverse effect on our results of operations or
financial condition. Additional risks could arise that may also affect our business or ability to consummate an initial Business Combination.
We may disclose changes to such risk factors or disclose additional risk factors from time to time in our future filings with the SEC.

Item 1B. Unresolved Staff Comments

None.

Item 1C. Cybersecurity

As a blank check company,
we have no operations and therefore do not have any operations of our own that face material cybersecurity threats. However, we do depend
on the digital technologies of third parties, including information systems, infrastructure and cloud applications and services, any
sophisticated and deliberate attacks on, or security breaches in, systems or infrastructure or the cloud that we utilize, including those
of third parties, could lead to corruption or misappropriation of our assets, proprietary information and sensitive or confidential data.
Because of our reliance on the technologies of third parties, we also depend upon the personnel and the processes of third parties to
protect against cybersecurity threats, and we have no personnel or processes of our own for this purpose. In the event of a cybersecurity
incident impacting us, the management team will report to the board of directors and provide updates on the management team’s incident
response plan for addressing and mitigating any risks associated with such an incident. As an early-stage company without significant
investments in data security protection, we may not be