D. Boral ARC Acquisition I Corp. (BCAR) earnings per share

Methodology

Annual rows come from the filer's 10-K and Q1–Q3 rows from the matching 10-Q; Q4 is derived as full-year minus nine-month YTD because XBRL doesn't tag Q4 as its own period. EPS Basic and EPS Diluted are reported directly by the filer.

For the exact XBRL concepts and formulas, see the methodology reference for EPS, FCF per share, the Q4 derivation, and split adjustment.