SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) - D. Boral ARC Acquisition I Corp [Member]

3 Months Ended

9 Months Ended

Mar. 31, 2026

Dec. 31, 2025

Schedule of earning per share basic and diluted


Class A ordinary shares subject to possible redemption, December 31, 2025		$	284,776,628
Plus:
Accretion of carrying value to redemption value			2,543,059
Class A ordinary shares subject to possible redemption, March 31, 2026		$	287,319,687


Gross proceeds from IPO, August 1, 2025		$	280,000,000
Less:
Proceeds allocated to Public Warrants			(9,028,600	)
Proceeds allocated to Over-allotment Option			(1,290,375	)
Class A ordinary shares issuance costs			(3,438,859	)
Plus:
Accretion of carrying value to redemption value			18,534,462
Class A ordinary shares subject to possible redemption, December 31, 2025		$	284,776,628

Schedule of earning per share basic and diluted


		For the Period from March 20, 2025 (Inception) through March 31, 2025								For the three months ended March 31, 2026
		Class A				Class B				Class A				Class B
Numerator:
Basic and diluted net income per share:
Allocation of (loss)/income – basic and diluted		$	-			$	(5,420	)		$	2,011,318			$	2,011,318

Denominator:
Basic and diluted weighted average share of ordinary shares:			-				10,714,286				29,200,000				12,000,000
Basic and diluted net income per share		$	0.00			$	0.00			$	0.07			$	0.17


		For the Period from March 20, 2025 (Inception) through December 31, 2025
		Class A				Class B
Numerator:
Basic and diluted net income per share:
Allocation of income – basic and diluted		$	2,509,890			$	1,946,080

Denominator:
Basic and diluted weighted average share of ordinary shares:			15,393,007				11,935,190
Basic and diluted net income per share		$	0.16			$	0.16

Tabular disclosure of temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.

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