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FAIR VALUE MEASUREMENTS (Tables) | 3 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | ---
Mar. 31, 2026 | Mar. 31, 2026 | Dec. 31, 2025 | Jun. 30, 2025
D. Boral ARC Acquisition I Corp [Member] |  |  |  |
Schedule of fair value assets and liabilities |
Schedule of fair value assets and liabilities |  |  |  |  |  |  |  |  |  |  |
|  | Level |  |  | December 31, 2025 |  |  | March 31, 2026 |
Asset: |  |  |  |  |  |  |  |  |  |  |
Cash held in trust |  | 1 |  |  | $ | 284,776,628 |  |  | $ | 287,319,687 |
Schedule of fair value assets and liabilities |  |  |  |  |  |  |
|  | Level |  |  | August 1, 2025 |
Liability: |  |  |  |  |  |  |
Fair value of over-allotment liability |  | 3 |  |  | $ | 1,290,375 |
Equity: |  |  |  |  |  |  |
Fair value of Public Warrants for Class A ordinary shares subject to possible redemption allocation |  | 3 |  |  | $ | 8,061,250 |
|  | Level |  |  | December 31, 2025 |
Asset: |  |  |  |  |  |  |
Cash held in trust |  | 1 |  |  | $ | 284,776,628 |
Schedule of initial measurement |  |  |
Schedule of initial measurement |  |  |  |
|  | August 1, 2025 |
Risk-free interest rate |  |  | 4.31 | %
Expected term (years) |  |  | 0.12 |
Expected volatility |  |  | 22.7 | %
Exercise price |  | $ | 10.00 |
Fair value of over-allotment option |  | $ | 0.3441 |
Schedule of market assumptions |  |  |
Schedule of market assumptions |  |  |  |
|  | August 1, 2025 |
Estimated share price |  | $ | 9.68 |
Exercise price |  | $ | 11.50 |
Term (years) |  |  | 2.75 |
Annual risk-free rate (term-matched) |  |  | 3.75 | %
Expected warrant implied volatility based on warrants from comparable SPAC securities |  |  | 14.44 | %
Schedule of segment information |
Schedule of segment information |  |  |
|  | For the Three Months Ended March 31, 2026 |
|  | (Unaudited) |
Formation and operating costs |  | $ | (531,741 | )
Interest income on cash held in trust account |  | $ | 2,543,059 |
Cash held in Trust Account |  | $ | 287,319,687 |
Schedule of segment information |  |  |  |
|  | For the Period from March 20, 2025 (inception) through December 31, 2025 |
|  | (Unaudited) |
Formation and operating costs |  | $ | (320,658 | )
Interest income on cash held in trust account |  | $ | 4,776,628 |
Cash held in Trust Account |  | $ | 284,776,628 |
Exascale Labs Inc. [Member] |  |  |  |
Schedule of fair value assets and liabilities |  |
Schedule of fair value assets and liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Fair value measurement at reporting date using |
Description |  | Fair value as of June 30, 2025 |  |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Simple agreements for future equity(1) |  | $ | 18,243,885 |  |  | $ | - |  |  | $ | - |  |  | $ | 18,243,885 |
Other payable related to the equity option(2) |  |  | 53,333 |  |  |  | - |  |  |  | - |  |  |  | 53,333 |
|  | Fair value measurement at reporting date using |
Description |  | Fair value as of March 31, 2026 |  |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Simple agreements for future equity(1) |  | $ | 26,842,205 |  |  | $ | - |  |  | $ | - |  |  | $ | 26,842,205 |
Other payable related to the equity option(2) |  |  | 53,333 |  |  |  | - |  |  |  | - |  |  |  | 53,333 |
(1) | The Company classifies its SAFEs as financial liabilities measured at fair value. The value of these agreements depends significantly on future financing activities, liquidity events, or other material milestones, and their valuation relies on significant inputs that are not observable in the public market. Accordingly, they are classified within Level 3 of the fair value hierarchy. The fair value measurement is based on an integrated framework combining scenario analysis and financial instrument decomposition (i.e. Bond Plus Call Method). The proceeds of the SAFEs on the date of issuance were $14,092,500, Refer to Note 8-Simple Agreements for Future Equity for further details.
(2) | Equity options. On May 9, 2023, the Company entered into an agreement with a third-party service provider (the “Service Provider”). The Service Provider received a freestanding equity-linked right exercisable, at the Service Provider’s option, upon the closing of the Company’s next qualified equity financing. The right provides the ability to subscribe for up to the value of $200,000 at a 25% discount price per share on the grant date. The equity option is remeasured at fair value at each reporting date, with changes in fair value recognized in earnings. As of June 30, 2025 and March 31, 2026, the fair value of the equity option was $53,333, and no gain or loss from changes in fair value was recognized for the periods presented. The fair value measurement of the equity option is categorized within Level 3 of the fair value hierarchy and was determined using a scenario-based analysis, which incorporates significant unobservable inputs and management judgment regarding the probability and timing of potential future financing outcomes.
Schedule of fair value assets and liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Fair value measurement at reporting date using |
Description |  | Fair value as of June 30, 2024 |  |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Simple agreements for future equity(1) |  | $ | 9,321,564 |  |  | $ | - |  |  | $ | - |  |  | $ | 9,321,564 |
Other payable related to the equity option(2) |  |  | 53,333 |  |  |  | - |  |  |  | - |  |  |  | 53,333 |
|  | Fair value measurement at reporting date using |
Description |  | Fair value as of June 30, 2025 |  |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Simple agreements for future equity(1) |  | $ | 18,243,885 |  |  | $ | - |  |  | $ | - |  |  | $ | 18,243,885 |
Other payable related to the equity option(2) |  |  | 53,333 |  |  |  | - |  |  |  | - |  |  |  | 53,333 |
(1) | The Company classifies its SAFEs as financial liabilities measured at fair value. The value of the agreements depends significantly on future financing activities, liquidity events, or other material milestones, and their valuation relies on significant inputs that are not observable in the public market. Accordingly, they are classified within Level 3 of the fair value hierarchy. The fair value measurement is based on an integrated framework combining scenario analysis and financial instrument decomposition (i.e. Bond Plus Call Method). The proceeds from the SAFEs on the date of issuance was $10,592,500, Refer to Note 9-Simple Agreements for Future Equity for further details.
(2) | Equity option. On May 9, 2023, the Company entered into an agreement with a third-party service provider (the “Service Provider”). The Service Provider received a freestanding equity-linked right exercisable, at the Service Provider’s option, upon the closing of the Company’s next qualified equity financing. The right provides the ability to subscribe for up to the value of $200,000 at a 25% discount price per share on the grant date. The equity option is remeasured at fair value at each reporting date, with changes in fair value recognized in earnings. As of June 30, 2024 and June 30, 2025, the fair value of the equity option was $53,333, and no gain or loss from changes in fair value was recognized for the periods presented. The fair value measurement of the equity option is categorized within Level 3 of the fair value hierarchy and was determined using a scenario-based analysis, which incorporates significant unobservable inputs and management judgment regarding the probability and timing of potential future financing outcomes.
Schedule of segment information |  |
Schedule of segment information |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | For the Three Months Ended March 31, |  |  | For the Nine Months Ended March 31, |
|  | 2025 |  |  | 2026 |  |  | 2025 |  |  | 2026 |
Revenues |  | $ | 1,862,158 |  |  | $ | 3,754,586 |  |  | $ | 4,475,885 |  |  | $ | 10,561,331 |
Cost of revenues |  |  | (1,649,077 | ) |  |  | (3,167,659 | ) |  |  | (3,827,444 | ) |  |  | (8,902,966 | )
Gross profit |  | $ | 213,081 |  |  | $ | 586,927 |  |  | $ | 648,441 |  |  | $ | 1,658,365 |
Research and development expenses |  |  | (377,999 | ) |  |  | (1,235,476 | ) |  |  | (2,115,853 | ) |  |  | (3,238,185 | )
Selling and marketing expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
– Staff costs, employee benefits and office expenses |  |  | (277,511 | ) |  |  | (104,729 | ) |  |  | (573,648 | ) |  |  | (310,582 | )
– Share-based compensation |  |  | (101,000 | ) |  |  | - |  |  |  | (153,266 | ) |  |  | - |
General and administrative expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
– Staff costs, employee benefits and Others |  |  | (3,890 | ) |  |  | (360,657 | ) |  |  | (33,785 | ) |  |  | (563,641 | )
– Professional service expenses |  |  | (99,217 | ) |  |  | (108,039 | ) |  |  | (234,374 | ) |  |  | (364,614 | )
Loss from operations |  | $ | (646,536 | ) |  | $ | (1,221,974 | ) |  | $ | (2,462,485 | ) |  | $ | (2,818,657 | )
Change in fair value of simple agreements for future equity |  |  | (890,523 | ) |  |  | (1,410,457 | ) |  |  | (3,716,052 | ) |  |  | (5,098,320 | )
Income tax expenses |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Net loss |  | $ | (1,537,059 | ) |  | $ | (2,632,431 | ) |  | $ | (6,178,537 | ) |  | $ | (7,916,977 | )
Schedule of segment information |  |  |  |  |  |  |  |
|  | For the years ended |
|  | June 30, |
|  | 2024 |  |  | 2025 |
Revenues |  |  | 1,319,115 |  |  |  | 7,015,512 |
Cost of revenues |  |  | (1,263,548 | ) |  |  | (5,910,315 | )
Research and development expenses |  |  | (1,365,433 | ) |  |  | (2,797,906 | )
Selling and marketing expenses |  |  |  |  |  |  |  |
– Staff costs, employee benefits and office expenses |  |  | (262,614 | ) |  |  | (835,889 | )
– Share-based compensation |  |  | - |  |  |  | (153,266 | )
General and administrative expenses |  |  |  |  |  |  |  |
– Staff costs, employee benefits and Others |  |  | (244,651 | ) |  |  | (328,662 | )
– Professional service expenses |  |  | (7,594 | ) |  |  | (34,320 | )
– Share-based compensation |  |  | (21,104 | ) |  |  | - |
Loss from operations |  |  | (1,845,829 | ) |  |  | (3,044,846 | )
Change in fair value of simple agreements for future equity |  |  | (3,110,518 | ) |  |  | (4,614,821 | )
Loss before income tax expenses |  |  | (4,956,347 | ) |  |  | (7,659,667 | )
Income tax expense |  |  | - |  |  |  | - |
Net loss |  |  | (4,956,347 | ) |  |  | (7,659,667 | )
Schedule of geographic information |  |
Schedule of geographic information |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | For the Three Months Ended March 31, |  |  | For the Nine Months Ended March 31, |
|  | 2025 |  |  | 2026 |  |  | 2025 |  |  | 2026 |
United States of America |  | $ | 581,009 |  |  | $ | 1,564,836 |  |  | $ | 1,273,279 |  |  | $ | 4,560,992 |
Canada |  |  | 367,107 |  |  |  | 1,139,055 |  |  |  | 1,089,559 |  |  |  | 3,232,326 |
Singapore |  |  | 662,559 |  |  |  | 425,009 |  |  |  | 1,361,844 |  |  |  | 1,237,464 |
Hong Kong |  |  | 150,000 |  |  |  | 417,992 |  |  |  | 450,000 |  |  |  | 1,118,534 |
United Kingdom |  |  | 98,483 |  |  |  | 207,694 |  |  |  | 291,203 |  |  |  | 412,015 |
Others |  |  | 3,000 |  |  |  | - |  |  |  | 10,000 |  |  |  | - |
Total |  | $ | 1,862,158 |  |  | $ | 3,754,586 |  |  | $ | 4,475,885 |  |  | $ | 10,561,331 |
Schedule of geographic information |  |  |  |  |  |  |  |
|  | For the years ended June 30, |
|  | 2024 |  |  | 2025 |
Singapore |  | $ | 260,941 |  |  | $ | 2,484,905 |
United States of America |  |  | 169,600 |  |  |  | 2,085,579 |
Canada |  |  | 574,664 |  |  |  | 1,443,306 |
Hong Kong |  |  | 157,500 |  |  |  | 600,000 |
United Kingdom |  |  | 145,410 |  |  |  | 391,722 |
Others |  |  | 11,000 |  |  |  | 10,000 |
Total |  | $ | 1,319,115 |  |  | $ | 7,015,512 |

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