STOCK TITAN

D. Boral Acquisition I Corp. (DBCA) files Rule 12b-25 late notice for 2025 10-K

Filing Impact
(High)
Filing Sentiment
(Negative)
Form Type
NT 10-K

Rhea-AI Filing Summary

D. Boral Acquisition I Corp. notified the SEC that it could not timely file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025. The company states the financial statements were not completed in sufficient time to obtain required review and signatures before the due date. The notification was signed by John Darwin, Chief Financial Officer on March 31, 2026.

Positive

  • None.

Negative

  • None.

Insights

Late filing due to incomplete financial statements and outstanding review/signatures.

The filing indicates the annual report for the period ended December 31, 2025 was not completed because required financial statement review and sign-offs were not finished before the deadline. The company executed a Rule 12b-25 notification signed by the CFO on March 31, 2026.

Key dependencies are completion of the financial statements and required signatory approvals; subsequent periodic filings or a finalized 10-K will show whether any material changes occur. Future submissions will reveal timing and any quantified changes in results.

Fiscal period end December 31, 2025 period for the late Annual Report on Form 10-K
Form 12b-25 signature date March 31, 2026 date the notification was signed by the CFO
CUSIP G2616T 101 identifier shown on the cover table
Rule 12b-25 regulatory
"We could not timely file its Annual Report on Form 10-K"
Rule 12b-25 is an SEC filing provision that lets a company notify regulators and the public that it cannot file a required periodic report (like a quarterly or annual report) on time and explains the reason for the delay. For investors, the notice is a formal heads-up that financial information will arrive late—similar to a company calling to say it will be late turning in homework—so it signals increased uncertainty and may affect trading and risk assessments until the filing is available.
Form 10-K financial
"Annual Report on Form 10-K for the fiscal year ended December 31, 2025"
A Form 10-K is a comprehensive report that publicly traded companies are required to file annually with regulators. It provides a detailed overview of a company's financial health, operations, and risks, similar to a detailed health report. Investors use this information to assess the company's performance and make informed decisions about buying or selling its stock.
signature/sign-off regulatory
"could not be completed in sufficient time to solicit and obtain the necessary review of the subject report and signatures"

 

 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

FORM 12b-25

 

  NOTIFICATION OF LATE FILING SEC FILE NUMBER
 
     
    CUSIP NUMBER
    G2616T 101

 

(Check One): Form 10-K Form 20-F Form 11-K Form 10-Q Form 10-D Form N-CEN Form N-CSR

 

For Period Ended: December 31, 2025

 

  Transition Report on Form 10-K
  Transition Report on Form 20-F
  Transition Report on Form 11-K
  Transition Report on Form 10-Q

 

For the Transition Period Ended: _______________

 

Read Instruction (on back page) Before Preparing Form. Please Print or Type.

Nothing in this form shall be construed to imply that the Commission has verified any information contained herein.

 

If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates:

 

 

PART I – REGISTRANT INFORMATION

 

D. Boral Acquisition I Corp.

Full Name of Registrant

 

 

Former Name if Applicable

 

590 Madison Ave.

Address of Principal Executive Office (Street and Number)

 

New York, NY 10022

City, State and Zip Code

 

 

 

 

PART II – RULES 12b-25(b) AND (c)

 

If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed. (Check box if appropriate)

 

  (a) The reasons described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;
(b) The subject annual report, semi-annual report, transition report on Form10-K, Form 20-F, Form 11-K, Form N-CEN or Form N-CSR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 10-Q or subject distribution report on Form 10-D, or portion thereof, will be filed on or before the fifth calendar day following the prescribed due date; and
  (c) The accountant’s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.

 

PART III – NARRATIVE

 

State below in reasonable detail why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-CEN, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.

 

We could not timely file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025, because the financial statements could not be completed in sufficient time to solicit and obtain the necessary review of the subject report and signatures thereto in a timely fashion prior to the due date of the report.

 

PART IV – OTHER INFORMATION

 

(1) Name and telephone number of person to contact in regard to this notification

 

 

John Darwin

 

(332)

 

266-7344

  (Name)   (Area Code)   (Telephone Number)

 

(2) Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to file such report(s) been filed? If answer is no, identify report(s). Yes No
     
(3) Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof? Yes No

 

If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made.

 

2

 

 

D. Boral Acquisition I Corp.

(Name of Registrant as Specified in Charter)

 

has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.

 

Date : March 31, 2026 By: /s/ John Darwin
    Name: John Darwin
    Title: Chief Financial Officer

 

INSTRUCTION: The form may be signed by an executive officer of the registrant or by any other duly authorized representative. The name and title of the person signing the form shall be typed or printed beneath the signature. If the statement is signed on behalf of the registrant by an authorized representative (other than an executive officer), evidence of the representative’s authority to sign on behalf of the registrant shall be filed with the form.

 

  ATTENTION  
   
Intentional misstatements or omissions of fact constitute Federal Criminal Violations (See 18 U.S.C. 1001).

 

 

 

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FAQ

Why did D. Boral (DBCA) file a late notice for its 2025 Form 10-K?

They state the financial statements could not be completed in time for required review and signatures. The Form 12b-25 explains missing sign-offs prevented timely filing before the due date.

Who signed the late filing notice for DBCA and when was it signed?

The notice was signed by John Darwin, Chief Financial Officer. The signature date on the Form 12b-25 is March 31, 2026, as shown in the filing.

Does the Form 12b-25 say the 2025 results will materially change for DBCA?

The filing does not state any anticipated significant change in results. It limits the explanation to timing issues tied to completing and reviewing financial statements.

What period does the late Form 10-K cover for D. Boral (DBCA)?

The late filing concerns the annual report for the fiscal year ended December 31, 2025, which is the period referenced on the Form 12b-25 cover.