D. Boral Acquisition I Corp-A 2026年季度报告

FORM 10-Q (Mark One)☒QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2026 or ☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period fromto Commission File Number: 001-43115 D. Boral Acquisition I Corp.(Exact name of registrant as specified in its charter) Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports),and (2) has been subject to such filing requirements for the past 90 days. Yes☒No☐ Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, everyInteractive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during thepreceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes☒No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smallerreporting company. See the definitions of “large accelerated filer,” “accelerated filer,” “non-accelerated filer” and “smaller reportingcompany” in Rule 12b-2 of the Exchange Act. Large accelerated filerNon-accelerated filerEmerging growth company Accelerated filerSmaller reporting company If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes☒No☐ As of May 12, 2026, there were 30,950,000 Class A ordinary shares, par value $0.0001 per share, and 12,321,429 Class B ordinaryshares, par value $0.0001 per share, of the registrant issued and outstanding. D. BORAL ACQUISITION I CORP. TABLE OF CONTENTS PagePART I - FINANCIAL INFORMATION:1Item 1.Financial Statements:1Unaudited Balance Sheets as of March 31, 2026 and December 31, 20251Unaudited Statement of Operations for the three months ended March 31, 20262Unaudited Statement of Changes in Shareholders’ Equity for the three months ended March 31, 20263Unaudited Statement of Cash Flows for the three months ended March 31, 20264Notes to Unaudited Financial Statements5Item 2.Management’s Discussion and Analysis of Financial Condition and Results of Operations17Item 3.Quantitative and Qualitative Disclosures About Market Risk20Item 4.Controls and Procedures20PART II - OTHER INFORMATION:21Item 1.Legal Proceedings21Item 1A.Risk Factors21Item 2.Unregistered Sales of Equity Securities and Use of Proceeds21Item 3.Defaults Upon Senior Securities21Item 4.Mine Safety Disclosures21Item 5.Other Information21Item 6.Exhibits22 PART I - FINANCIAL INFORMATION D. BORAL ACQUISITION I CORP.UNAUDITED BALANCE SHEETS March 31,20261,2025ASSETSCurrent Assets:Cash$513,684$25,000Prepaid expenses, current205,11325,000Total Current Assets718,79750,000Cash held in Trust Account288,873,487-Prepaid expenses, non-current73,357-Deferred offering costs-135,954Total Assets$289,665,641$185,954 Class A ordinary shares, $0.0001 par value; 28,750,000 and 0 shares subject to possible redemption asof March 31, 2026 and December 31, 2025, respectively, at $10.05 and $0.00 per share,respectively.288,873,487- 1As of December 31, 2025, included an aggregate of 1,607,143 Class B ordinary shares subject to forfeiture to the extent that theunderwriters’ over-allotment option is not exercised in full or in part (see Note 7). NoClass B ordinary shares were forfeited as, inconnection with the Initial Public Offering, the underwriters fully exercised the over-allotment option. The accompanying notes are an integral part of these unaudited financial statements. D. BORAL ACQUISITION I CORP.UNAUDITED STATEMENT OF OPERATIONSFOR THE THREE MONTHS ENDED MARCH 31, 2026 The accompanying notes are an integral part of these unaudited financial statements. D. BORAL ACQUISITION I CORP.UNAUDITED STATEMENT OF CHANGES IN SHAREHOLDERS’ (DEFICIT) EQUITYFOR THE THREE MONTHS ENDED MARCH 31, 2026 1Includes up to 1,607,143 ClassB ordinary shares subject to forfeiture if the over-allotmentoption is not exercised in full or in partby the underwriters (Note7). NoClass B ordinary shares were forfeited as, in connection with the Initial Public Offering, theunderwriters fully exercised the over-allotment option. The accompanying notes are an integral part of these unaudited financial statements. D. BORAL ACQUISITION I CORP.UNAUDITED STATEMENT OF CASH FLOWSFOR THE THREE MONTHS ENDED MARCH 31, 2026 Cash Flows Used in Operating Activities:Net income Net change in cash48