Exascale partners with Compal for COMPUTEX (BCAR) — June 2–5, 2026

Rhea-AI Filing Summary

D. Boral ARC Acquisition I Corp. furnished an Item 8.01 disclosure reporting that Exascale Labs Inc. issued a press release announcing a partnership with Compal Electronics, Inc. for a joint exhibition at COMPUTEX Taipei 2026, to be held June 2–5, 2026.

The filing notes the underlying Agreement and Plan of Merger among BCAR, PubCo and Exascale dated January 11, 2026, and that PubCo has filed a Form S-4 (proxy/prospectus) in connection with the proposed business combination. The press release is furnished as Exhibit 99.1 and is furnished, not filed.

Insights

M&A Analyst

Partnership announced ahead of a pending SPAC merger; disclosure is informational.

The Item 8.01 disclosure furnishes Exascale's press release about a Compal partnership for COMPUTEX Taipei 2026. It reiterates the existing merger agreement dated January 11, 2026 and the Form S-4 filing tied to the proposed business combination.

Key dependencies are the completion of the S-4/proxy process and any regulatory reviews. Timing and cash-flow treatment are not specified in this excerpt; subsequent proxy filings will contain transaction mechanics and shareholder vote details.

Key Figures

Merger agreement date: January 11, 2026 8-K report date: May 19, 2026 COMPUTEX dates: June 2–5, 2026 +2 more

5 metrics

Merger agreement date January 11, 2026 Agreement and Plan of Merger execution date

8-K report date May 19, 2026 Date of this Current Report on Form 8-K

COMPUTEX dates June 2–5, 2026 Exascale and Compal joint exhibition at COMPUTEX Taipei 2026

SEC Commission File Number 001-42772 BCAR's Commission File Number

Exhibit attached Exhibit 99.1 Press release dated May 19, 2026 furnished with the 8-K

Key Terms

Agreement and Plan of Merger, Form S-4, proxy statement/prospectus, furnished, not filed

4 terms

Agreement and Plan of Merger regulatory

"entered into an Agreement and Plan of Merger by and among BCAR, PubCo, Merger Sub, and Exascale"

An Agreement and Plan of Merger is a formal document where two companies agree to combine into one, outlining how the process will happen. It’s like a step-by-step plan for merging, and it matters because it shows both sides have agreed on the details before the official transition takes place.

Form S-4 regulatory

"PubCo filed a registration statement on Form S-4, which includes a proxy statement/prospectus"

A Form S-4 is a legal document that companies file with the government to announce and explain a major business move, such as a merger or acquisition. It provides detailed information to help investors understand how the deal might affect the company's value and future prospects, similar to a detailed blueprint that clarifies the impact of a significant change.

proxy statement/prospectus regulatory

"includes a proxy statement/prospectus to be mailed to BCAR’s shareholders regarding the proposed transaction"

A proxy statement or prospectus is a document that companies send to shareholders to provide important information about upcoming decisions or investments, such as voting on company issues or offering new shares to the public. It helps investors understand the details and risks involved, enabling them to make informed choices about their ownership or involvement with the company.

furnished, not filed legal

"The press release is being furnished and will not be deemed to be filed for purposes of Section 18"

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of

the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): May 19, 2026

D. Boral ARC Acquisition I Corp.

(Exact name of registrant as specified in its charter)

D8

British Virgin Islands		001-42772		00-0000000 N/A
(State or other jurisdiction of incorporation or organization)		(Commission File Number)		(I.R.S. Employer Identification Number)

10 East 53rd Street, Suite 3001

New York, NY 10022

(Address of principal executive offices, including zip code)

+ (332) 266-7344

(Registrant’s telephone number, including area code)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions

☒	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
☐	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
☐	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
☐	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class		Trading Symbol(s)		Name of each exchange on which registered
Units, each consisting of one Class A ordinary share and one-half of one redeemable warrant		BCARU		The Nasdaq Stock Market LLC
Class A ordinary shares, par value $0.0001 per share		BCAR		The Nasdaq Stock Market LLC
Warrants, each whole warrant exercisable for one Class A ordinary share at an exercise price of $11.50 per share		BCARW		The Nasdaq Stock Market LLC

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 or Rule 12b-2 of the Securities Exchange Act of 1934.

Emerging growth company ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Item 8.01. Other Events.

As previously announced, on January 11, 2026, D. Boral ARC Acquisition I Corp. (“BCAR”) entered into an Agreement and Plan of Merger by and among BCAR, D. Boral ARC Merger Corporation, a Delaware corporation and wholly owned subsidiary of BCAR (“PubCo”), D. Boral Arc Merger Sub Inc., a Delaware corporation and a wholly-owned subsidiary of BCAR, and Exascale Labs Inc., a Delaware corporation (“Exascale”). On May 19, 2026, Exascale issued a press release announcing its partnership with Compal Electronics, Inc. (Compal; TWSE: 2324), a global IT solutions leader, for a joint exhibition at COMPUTEX Taipei 2026. COMPUTEX 2026 (theme: “AI Together”) will be held June 2–5, 2026 in Taipei, spanning Nangang Exhibition Center (Halls 1 & 2), the Taipei World Trade Center (TWTC), and the Taipei International Convention Center (TICC).

Furnished as Exhibit 99.1 hereto and incorporated into this Item 8.01 by reference is the press release that Exascale issued to announce its partnership with Compal for COMPUTEX Taipei 2026.

The information in this Item 8.01, including Exhibit 99.1, is being furnished and will not be deemed to be filed for purposes of Section 18 of the Securities Act of 1934, as amended (the “Exchange Act”), or otherwise be subject to the liabilities of that section, nor will it be deemed to be incorporated by reference in any filing under the Securities Act or Exchange Act.

Forward Looking Statements

This Current Report on Form 8-K contains forward-looking statements within the meaning of the federal securities laws. These forward-looking statements include, but are not limited to, statements regarding the proposed business combination, including the expected structure and timing of the transaction, the anticipated benefits and synergies of the merger, Exascale’s future growth plans, market opportunity and demand for Exascale’s services, the projected growth rate of the global Artificial Intelligence Infrastructure Market, and the expected listing of the combined company’s shares on Nasdaq. These statements are based on the current expectations of Exascale and BCAR management and are not predictions of actual performance. Forward-looking statements are subject to a number of risks and uncertainties that could cause actual results to differ materially from those expressed or implied in this Current Report on Form 8-K, including, for example, changes in general economic conditions, the outcome of regulatory reviews, the rate of adoption of artificial intelligence technologies requiring high-performance computing, and the risk that the transaction may not be completed in a timely manner or at all. Additional risks and uncertainties that could affect the combined company and the business combination are included under the captions “Risk Factors” and “Forward-Looking Statements” in BCAR and PubCo filings with the United States Securities and Exchange Commission (“SEC”), including the Form S-4 registration statement that was filed by PubCo in connection with the proposed transaction. Nothing in this Current Report on Form 8-K should be regarded as a representation by any person that the forward-looking statements set forth herein will be achieved or that any of the contemplated results of such statements will be achieved. Except as required by law, neither Exascale nor BCAR undertakes any duty to update or revise any forward-looking statements, whether as a result of new information, future events, or otherwise.

Additional Information

In connection with the proposed business combination, PubCo filed a registration statement on Form S-4, which includes a proxy statement/prospectus to be mailed to BCAR’s shareholders regarding the proposed transaction. BEFORE MAKING ANY VOTING OR INVESTMENT DECISION, INVESTORS AND SECURITY HOLDERS OF BCAR AND EXASCALE ARE URGED TO READ THE PROXY/PROSPECTUS (INCLUDING ANY AMENDMENTS OR SUPPLEMENTS THERETO) AND ALL OTHER RELEVANT DOCUMENTS FILED OR THAT WILL BE FILED WITH THE SEC CAREFULLY AND IN THEIR ENTIRETY WHEN THEY BECOME AVAILABLE, as they will contain important information about Exascale, BCAR, and the proposed business combination. Investors will be able to obtain free copies of these documents (when available) and other documents filed with the SEC by BCAR and PubCo through the SEC’s website at www.sec.gov.

1

Participants in the Solicitation

BCAR and its directors and executive officers may be deemed participants in the solicitation of proxies from its shareholders with respect to the proposed business combination. A list of the names of those directors and executive officers and a description of their interests in BCAR will be included in the proxy statement/prospectus for the proposed business combination when available at www.sec.gov.

Exascale and its directors and executive officers may also be deemed to be participants in the solicitation of proxies from the stockholders of Exascale in connection with the proposed business combination. A list of the names of such directors and executive officers and information regarding their interests in the proposed business combination will be included in the proxy statement/prospectus for the proposed business combination.

No Offer or Solicitation

This Current Report on Form 8-K is for informational purposes only and shall not constitute an offer to sell or the solicitation of an offer to buy any securities, nor shall there be any sale of securities in any jurisdiction where such offer, solicitation, or sale would be unlawful prior to registration or qualification under the securities laws of that jurisdiction. No offering of securities shall be made except by means of a prospectus meeting the requirements of Section 10 of the Securities Act of 1933, as amended, or an exemption from such requirements.

2

Item 9.01. Financial Statements and Exhibits

(d) Exhibits.

Exhibit No.		Description
99.1*		Press Release, dated May 19, 2026
104		Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)

* Furnished but not filed.

3

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Dated: May 19, 2026
D. BORAL ARC ACQUISITION I CORP.
By:	/s/ John Darwin
Name:	John Darwin
Title:	Chief Financial Officer

4

FAQ

What did BCAR disclose about Exascale's partnership for COMPUTEX 2026?

BCAR furnished a press release stating Exascale partnered with Compal for a joint exhibition at COMPUTEX Taipei 2026. The event is scheduled for June 2–5, 2026, and the press release is attached as Exhibit 99.1 to the Form 8-K.

Does the 8-K change the status of the proposed BCAR–Exascale business combination?

No status change is stated; the filing reiterates the Agreement and Plan of Merger dated January 11, 2026 and notes a Form S-4 has been filed. The 8-K furnishes a press release and does not state consummation or closing details.

Is the Exascale press release considered "filed" with the SEC under this 8-K?

No. The Form 8-K explicitly states the press release is being furnished as Exhibit 99.1 and will not be deemed "filed" for purposes of Section 18 of the Exchange Act according to the language in Item 8.01.

Where can investors find more detailed information about the proposed merger?

Investors are directed to read the proxy/prospectus included in the Form S-4 filed by PubCo. Free copies and future amendments will be available on www.sec.gov once published and mailed to shareholders.

Who may be participants in the solicitation related to the merger?

BCAR and its directors and executive officers, and Exascale and its directors and executive officers, may be participants in the solicitation. Lists of names and interests will appear in the proxy/prospectus that accompanies the Form S-4.