D. Boral ARC Acquisition I Corp. files S-4

D. Boral ARC Acquisition I Corp. is acquiring Exascale Labs Inc. in a merger transaction. The deal is structured as a SPAC merger, with D. Boral ARC Acquisition I Corp. reincorporating into Delaware and then merging with Exascale. The headline deal value is not explicitly stated as a single number in the provided text, but the Business Combination Agreement values Exascale at $500 million.