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&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;b&gt;Offering Note&lt;/b&gt;&lt;/p&gt;



















&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

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    &lt;td style="text-align: justify; width: 0.25in"&gt;1&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Represents Common Stock issuable, pursuant to the Business Combination described in the proxy statement/prospectus forming part of this registration statement, to holders of (i) 29,000,000 Class A ordinary shares of BCAR, (ii) 12,000,000 Class B ordinary shares of BCAR, and (iii) 200,000 Class A ordinary shares of BCAR underlying the private units, each consisting of one Class A ordinary share and one -half of one warrant (the &#x201c;Private Units&#x201d;), issued in a private placement that closed concurrently with BCAR&#x2019;s initial public offering. The per unit price is estimated solely for purposes of calculating the registration fee in accordance with Rule&#160;457(c) under the Securities Act. The proposed maximum aggregate is based on the average of the high and low prices of BCAR Class A Ordinary Shares, as quoted on the Nasdaq Global Market on May&#160;8, 2026, which was approximately $10.67 per share&#160;&lt;/td&gt; &lt;/tr&gt;
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    &lt;td style="text-align: justify"&gt;2&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Represents the warrants issuable to holders of 14,000,000 public warrants of BCAR and 100,000 private warrants of BCAR. Consistent with the response to Question 240.06 of the Securities Act Rules Compliance and Disclosure Interpretations and pursuant to Rule&#160;457(g) of the Securities Act, the registration fee with respect to the warrants has been allocated to the Common Stock underlying BCAR&#x2019;s public warrants, and those shares of Class A Common Stock are included in the total registration fee.&#160;&lt;/td&gt; &lt;/tr&gt;
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    &lt;td style="text-align: justify"&gt;3&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Represents 14,000,000 shares of Common Stock underlying BCAR&#x2019;s public warrants and 100,000 shares of Common Stock underlying BCAR&#x2019;s private warrants, with the per unit price estimated solely for purposes of calculating the registration fee in accordance with Rule&#160;457(c) under the Securities Act. The proposed maximum offering price per share is based on the average of the high and low prices of BCAR&#x2019;s public warrants as quoted on Nasdaq Global Market on May&#160;8, 2026, which was $1.59 per warrant.&#160;&lt;/td&gt; &lt;/tr&gt;
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    &lt;td style="text-align: justify"&gt;4&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Rule&#160;457(f) Fee Calculation Details &lt;br/&gt;&lt;br/&gt;The amount to be registered represents the maximum amount of Class A Common Stock issuable to the stockholders of Exascale in connection with the Business Combination described in the proxy statement/prospectus forming part of this registration statement. The value per share of the securities to be received by Exascale upon the issuance of such securities and the proposed maximum offering price per share is estimated solely for purposes of calculating the registration fee in accordance with Rule&#160;457(f)(2) under the Securities Act. Exascale is a private company, no market exists for its securities, and Exascale has an accumulated deficit. Therefore, the proposed maximum offering price per share is one-third of the aggregate par value of the securities expected to be exchanged in the Business Combination. No cash is to be received or paid by BCAR in connection with the securities to be exchanged in the Business Combination.&#160;&lt;/td&gt; &lt;/tr&gt;
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&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

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    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Amount of&lt;br/&gt; Securities&lt;br/&gt; to be Received &lt;br/&gt; or Cancelled&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Value per &lt;br/&gt; Share of Securities&lt;br/&gt; to be Received&lt;br/&gt; or Cancelled&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Total Value &lt;br/&gt; of Securities &lt;br/&gt; to be Received &lt;br/&gt; or Cancelled&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Cash Consideration&lt;br/&gt; Received by&lt;br/&gt; the registrant&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Cash Consideration&lt;br/&gt; (Paid) by the&lt;br/&gt; registrant&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Maximum Aggregate &lt;br/&gt; Offering Price&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style="vertical-align: middle; width: 15%; text-align: center"&gt;19,256,000&lt;/td&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; width: 15%; text-align: center"&gt;$0.003&lt;/td&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; width: 15%; text-align: center"&gt;$57,768&lt;/td&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; width: 15%; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; width: 15%; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; width: 15%; text-align: center"&gt;$57,768&lt;/td&gt;&lt;/tr&gt;
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&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

</ffd:OfferingNote>
    <ffd:OfferingNote contextRef="From2026-06-102026-06-10_2" id="Fact000059">

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;b&gt;Offering Note&lt;/b&gt;&lt;/p&gt;



















&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
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    &lt;td style="text-align: justify"&gt;Represents Common Stock issuable, pursuant to the Business Combination described in the proxy statement/prospectus forming part of this registration statement, to holders of (i) 29,000,000 Class A ordinary shares of BCAR, (ii) 12,000,000 Class B ordinary shares of BCAR, and (iii) 200,000 Class A ordinary shares of BCAR underlying the private units, each consisting of one Class A ordinary share and one -half of one warrant (the &#x201c;Private Units&#x201d;), issued in a private placement that closed concurrently with BCAR&#x2019;s initial public offering. The per unit price is estimated solely for purposes of calculating the registration fee in accordance with Rule&#160;457(c) under the Securities Act. The proposed maximum aggregate is based on the average of the high and low prices of BCAR Class A Ordinary Shares, as quoted on the Nasdaq Global Market on May&#160;8, 2026, which was approximately $10.67 per share&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="text-align: justify"&gt;2&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Represents the warrants issuable to holders of 14,000,000 public warrants of BCAR and 100,000 private warrants of BCAR. Consistent with the response to Question 240.06 of the Securities Act Rules Compliance and Disclosure Interpretations and pursuant to Rule&#160;457(g) of the Securities Act, the registration fee with respect to the warrants has been allocated to the Common Stock underlying BCAR&#x2019;s public warrants, and those shares of Class A Common Stock are included in the total registration fee.&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="text-align: justify"&gt;3&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Represents 14,000,000 shares of Common Stock underlying BCAR&#x2019;s public warrants and 100,000 shares of Common Stock underlying BCAR&#x2019;s private warrants, with the per unit price estimated solely for purposes of calculating the registration fee in accordance with Rule&#160;457(c) under the Securities Act. The proposed maximum offering price per share is based on the average of the high and low prices of BCAR&#x2019;s public warrants as quoted on Nasdaq Global Market on May&#160;8, 2026, which was $1.59 per warrant.&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="text-align: justify"&gt;4&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Rule&#160;457(f) Fee Calculation Details &lt;br/&gt;&lt;br/&gt;The amount to be registered represents the maximum amount of Class A Common Stock issuable to the stockholders of Exascale in connection with the Business Combination described in the proxy statement/prospectus forming part of this registration statement. The value per share of the securities to be received by Exascale upon the issuance of such securities and the proposed maximum offering price per share is estimated solely for purposes of calculating the registration fee in accordance with Rule&#160;457(f)(2) under the Securities Act. Exascale is a private company, no market exists for its securities, and Exascale has an accumulated deficit. Therefore, the proposed maximum offering price per share is one-third of the aggregate par value of the securities expected to be exchanged in the Business Combination. No cash is to be received or paid by BCAR in connection with the securities to be exchanged in the Business Combination.&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Amount of&lt;br/&gt; Securities&lt;br/&gt; to be Received &lt;br/&gt; or Cancelled&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Value per &lt;br/&gt; Share of Securities&lt;br/&gt; to be Received&lt;br/&gt; or Cancelled&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Total Value &lt;br/&gt; of Securities &lt;br/&gt; to be Received &lt;br/&gt; or Cancelled&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Cash Consideration&lt;br/&gt; Received by&lt;br/&gt; the registrant&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Cash Consideration&lt;br/&gt; (Paid) by the&lt;br/&gt; registrant&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Maximum Aggregate &lt;br/&gt; Offering Price&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: middle; width: 15%; text-align: center"&gt;19,256,000&lt;/td&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; width: 15%; text-align: center"&gt;$0.003&lt;/td&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; width: 15%; text-align: center"&gt;$57,768&lt;/td&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; width: 15%; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; width: 15%; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; width: 15%; text-align: center"&gt;$57,768&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

</ffd:OfferingNote>
    <ffd:OfferingNote contextRef="From2026-06-102026-06-10_3" id="Fact000060">

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;b&gt;Offering Note&lt;/b&gt;&lt;/p&gt;



















&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="text-align: justify; width: 0.25in"&gt;1&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Represents Common Stock issuable, pursuant to the Business Combination described in the proxy statement/prospectus forming part of this registration statement, to holders of (i) 29,000,000 Class A ordinary shares of BCAR, (ii) 12,000,000 Class B ordinary shares of BCAR, and (iii) 200,000 Class A ordinary shares of BCAR underlying the private units, each consisting of one Class A ordinary share and one -half of one warrant (the &#x201c;Private Units&#x201d;), issued in a private placement that closed concurrently with BCAR&#x2019;s initial public offering. The per unit price is estimated solely for purposes of calculating the registration fee in accordance with Rule&#160;457(c) under the Securities Act. The proposed maximum aggregate is based on the average of the high and low prices of BCAR Class A Ordinary Shares, as quoted on the Nasdaq Global Market on May&#160;8, 2026, which was approximately $10.67 per share&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="text-align: justify"&gt;2&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Represents the warrants issuable to holders of 14,000,000 public warrants of BCAR and 100,000 private warrants of BCAR. Consistent with the response to Question 240.06 of the Securities Act Rules Compliance and Disclosure Interpretations and pursuant to Rule&#160;457(g) of the Securities Act, the registration fee with respect to the warrants has been allocated to the Common Stock underlying BCAR&#x2019;s public warrants, and those shares of Class A Common Stock are included in the total registration fee.&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="text-align: justify"&gt;3&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Represents 14,000,000 shares of Common Stock underlying BCAR&#x2019;s public warrants and 100,000 shares of Common Stock underlying BCAR&#x2019;s private warrants, with the per unit price estimated solely for purposes of calculating the registration fee in accordance with Rule&#160;457(c) under the Securities Act. The proposed maximum offering price per share is based on the average of the high and low prices of BCAR&#x2019;s public warrants as quoted on Nasdaq Global Market on May&#160;8, 2026, which was $1.59 per warrant.&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="text-align: justify"&gt;4&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Rule&#160;457(f) Fee Calculation Details &lt;br/&gt;&lt;br/&gt;The amount to be registered represents the maximum amount of Class A Common Stock issuable to the stockholders of Exascale in connection with the Business Combination described in the proxy statement/prospectus forming part of this registration statement. The value per share of the securities to be received by Exascale upon the issuance of such securities and the proposed maximum offering price per share is estimated solely for purposes of calculating the registration fee in accordance with Rule&#160;457(f)(2) under the Securities Act. Exascale is a private company, no market exists for its securities, and Exascale has an accumulated deficit. Therefore, the proposed maximum offering price per share is one-third of the aggregate par value of the securities expected to be exchanged in the Business Combination. No cash is to be received or paid by BCAR in connection with the securities to be exchanged in the Business Combination.&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Amount of&lt;br/&gt; Securities&lt;br/&gt; to be Received &lt;br/&gt; or Cancelled&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Value per &lt;br/&gt; Share of Securities&lt;br/&gt; to be Received&lt;br/&gt; or Cancelled&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Total Value &lt;br/&gt; of Securities &lt;br/&gt; to be Received &lt;br/&gt; or Cancelled&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Cash Consideration&lt;br/&gt; Received by&lt;br/&gt; the registrant&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Cash Consideration&lt;br/&gt; (Paid) by the&lt;br/&gt; registrant&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Maximum Aggregate &lt;br/&gt; Offering Price&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: middle; width: 15%; text-align: center"&gt;19,256,000&lt;/td&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; width: 15%; text-align: center"&gt;$0.003&lt;/td&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; width: 15%; text-align: center"&gt;$57,768&lt;/td&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; width: 15%; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; width: 15%; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; width: 15%; text-align: center"&gt;$57,768&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

</ffd:OfferingNote>
    <ffd:OfferingNote contextRef="From2026-06-102026-06-10_4" id="Fact000061">

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;b&gt;Offering Note&lt;/b&gt;&lt;/p&gt;



















&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="text-align: justify; width: 0.25in"&gt;1&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Represents Common Stock issuable, pursuant to the Business Combination described in the proxy statement/prospectus forming part of this registration statement, to holders of (i) 29,000,000 Class A ordinary shares of BCAR, (ii) 12,000,000 Class B ordinary shares of BCAR, and (iii) 200,000 Class A ordinary shares of BCAR underlying the private units, each consisting of one Class A ordinary share and one -half of one warrant (the &#x201c;Private Units&#x201d;), issued in a private placement that closed concurrently with BCAR&#x2019;s initial public offering. The per unit price is estimated solely for purposes of calculating the registration fee in accordance with Rule&#160;457(c) under the Securities Act. The proposed maximum aggregate is based on the average of the high and low prices of BCAR Class A Ordinary Shares, as quoted on the Nasdaq Global Market on May&#160;8, 2026, which was approximately $10.67 per share&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="text-align: justify"&gt;2&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Represents the warrants issuable to holders of 14,000,000 public warrants of BCAR and 100,000 private warrants of BCAR. Consistent with the response to Question 240.06 of the Securities Act Rules Compliance and Disclosure Interpretations and pursuant to Rule&#160;457(g) of the Securities Act, the registration fee with respect to the warrants has been allocated to the Common Stock underlying BCAR&#x2019;s public warrants, and those shares of Class A Common Stock are included in the total registration fee.&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="text-align: justify"&gt;3&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Represents 14,000,000 shares of Common Stock underlying BCAR&#x2019;s public warrants and 100,000 shares of Common Stock underlying BCAR&#x2019;s private warrants, with the per unit price estimated solely for purposes of calculating the registration fee in accordance with Rule&#160;457(c) under the Securities Act. The proposed maximum offering price per share is based on the average of the high and low prices of BCAR&#x2019;s public warrants as quoted on Nasdaq Global Market on May&#160;8, 2026, which was $1.59 per warrant.&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="text-align: justify"&gt;4&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Rule&#160;457(f) Fee Calculation Details &lt;br/&gt;&lt;br/&gt;The amount to be registered represents the maximum amount of Class A Common Stock issuable to the stockholders of Exascale in connection with the Business Combination described in the proxy statement/prospectus forming part of this registration statement. The value per share of the securities to be received by Exascale upon the issuance of such securities and the proposed maximum offering price per share is estimated solely for purposes of calculating the registration fee in accordance with Rule&#160;457(f)(2) under the Securities Act. Exascale is a private company, no market exists for its securities, and Exascale has an accumulated deficit. Therefore, the proposed maximum offering price per share is one-third of the aggregate par value of the securities expected to be exchanged in the Business Combination. No cash is to be received or paid by BCAR in connection with the securities to be exchanged in the Business Combination.&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Amount of&lt;br/&gt; Securities&lt;br/&gt; to be Received &lt;br/&gt; or Cancelled&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Value per &lt;br/&gt; Share of Securities&lt;br/&gt; to be Received&lt;br/&gt; or Cancelled&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Total Value &lt;br/&gt; of Securities &lt;br/&gt; to be Received &lt;br/&gt; or Cancelled&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Cash Consideration&lt;br/&gt; Received by&lt;br/&gt; the registrant&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Cash Consideration&lt;br/&gt; (Paid) by the&lt;br/&gt; registrant&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Maximum Aggregate &lt;br/&gt; Offering Price&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: middle; width: 15%; text-align: center"&gt;19,256,000&lt;/td&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; width: 15%; text-align: center"&gt;$0.003&lt;/td&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; width: 15%; text-align: center"&gt;$57,768&lt;/td&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; width: 15%; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; width: 15%; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; width: 15%; text-align: center"&gt;$57,768&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

</ffd:OfferingNote>
    <ffd:OfferingNote contextRef="From2026-06-102026-06-10_5" id="Fact000062">

&lt;p style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"&gt;&lt;b&gt;Offering Note&lt;/b&gt;&lt;/p&gt;



















&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="text-align: justify; width: 0.25in"&gt;1&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Represents Common Stock issuable, pursuant to the Business Combination described in the proxy statement/prospectus forming part of this registration statement, to holders of (i) 29,000,000 Class A ordinary shares of BCAR, (ii) 12,000,000 Class B ordinary shares of BCAR, and (iii) 200,000 Class A ordinary shares of BCAR underlying the private units, each consisting of one Class A ordinary share and one -half of one warrant (the &#x201c;Private Units&#x201d;), issued in a private placement that closed concurrently with BCAR&#x2019;s initial public offering. The per unit price is estimated solely for purposes of calculating the registration fee in accordance with Rule&#160;457(c) under the Securities Act. The proposed maximum aggregate is based on the average of the high and low prices of BCAR Class A Ordinary Shares, as quoted on the Nasdaq Global Market on May&#160;8, 2026, which was approximately $10.67 per share&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="text-align: justify"&gt;2&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Represents the warrants issuable to holders of 14,000,000 public warrants of BCAR and 100,000 private warrants of BCAR. Consistent with the response to Question 240.06 of the Securities Act Rules Compliance and Disclosure Interpretations and pursuant to Rule&#160;457(g) of the Securities Act, the registration fee with respect to the warrants has been allocated to the Common Stock underlying BCAR&#x2019;s public warrants, and those shares of Class A Common Stock are included in the total registration fee.&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="text-align: justify"&gt;3&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Represents 14,000,000 shares of Common Stock underlying BCAR&#x2019;s public warrants and 100,000 shares of Common Stock underlying BCAR&#x2019;s private warrants, with the per unit price estimated solely for purposes of calculating the registration fee in accordance with Rule&#160;457(c) under the Securities Act. The proposed maximum offering price per share is based on the average of the high and low prices of BCAR&#x2019;s public warrants as quoted on Nasdaq Global Market on May&#160;8, 2026, which was $1.59 per warrant.&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="text-align: justify"&gt;4&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Rule&#160;457(f) Fee Calculation Details &lt;br/&gt;&lt;br/&gt;The amount to be registered represents the maximum amount of Class A Common Stock issuable to the stockholders of Exascale in connection with the Business Combination described in the proxy statement/prospectus forming part of this registration statement. The value per share of the securities to be received by Exascale upon the issuance of such securities and the proposed maximum offering price per share is estimated solely for purposes of calculating the registration fee in accordance with Rule&#160;457(f)(2) under the Securities Act. Exascale is a private company, no market exists for its securities, and Exascale has an accumulated deficit. Therefore, the proposed maximum offering price per share is one-third of the aggregate par value of the securities expected to be exchanged in the Business Combination. No cash is to be received or paid by BCAR in connection with the securities to be exchanged in the Business Combination.&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Amount of&lt;br/&gt; Securities&lt;br/&gt; to be Received &lt;br/&gt; or Cancelled&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Value per &lt;br/&gt; Share of Securities&lt;br/&gt; to be Received&lt;br/&gt; or Cancelled&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Total Value &lt;br/&gt; of Securities &lt;br/&gt; to be Received &lt;br/&gt; or Cancelled&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Cash Consideration&lt;br/&gt; Received by&lt;br/&gt; the registrant&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Cash Consideration&lt;br/&gt; (Paid) by the&lt;br/&gt; registrant&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1pt; vertical-align: bottom"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center"&gt;Maximum Aggregate &lt;br/&gt; Offering Price&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: middle; width: 15%; text-align: center"&gt;19,256,000&lt;/td&gt;
    &lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: middle; width: 15%; text-align: center"&gt;$0.003&lt;/td&gt;
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