Company: BCAR
Filing Date: 2025-11-05
Form Type: 10-Q
Source: 0001829126-25-008854
Chunk: 27

Company: D. Boral ARC Acquisition I Corp.
Filing Date: 2025-11-05
Form: 10-Q
Item: Part I, Item 1
Chunk 27
---
 volatility

    22.7
    %
  
    Exercise price
     
    $
    10.00

    Fair value of over-allotment option
     
    $
    0.3441

The fair value of Public Warrants was determined using Monte Carlo Simulation Model. The Public Warrants have been classified within shareholders’ equity and will not require remeasurement after issuance. The following table presents the quantitative information regarding market assumptions used in the valuation of the Public Warrants:

    Schedule of market assumptions

    August 1, 2025

    Estimated share price
     
    $
    9.68

    Exercise price
     
    $
    11.50

    Term (years)

    2.75

    Annual risk-free rate (term-matched)

    3.75
    %
  
    Expected warrant implied volatility based on warrants from comparable SPAC securities

    14.44
    %

    18

NOTE 9. 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:

    Schedule of segment information

        For the
        Period from March 20, 2025 (inception) throughSeptember 30,2025

    (Unaudited)

    Formation and operating costs
     
    $
    (135,085
    )
  
    Interest income on cash held in trust account
     
    $
    1,963,221

    Cash held in Trust Account
     
    $
    281,963,221

The key measures of segment profit or loss reviewed
by the CODM are formation and operating costs, interest income on cash held in trust account, and cash held in trust account. The CODM
reviews interest earned on cash or