Company: DMAAR
Filing Date: 2025-01-22
Form Type: POS AM
Source: 0001213900-25-005176
Chunk: 277

Company: Drugs Made In America Acquisition Corp.
Filing Date: 2025-01-22
Form: POS AM
Chunk 277
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 incurred and expects to continue to incur significant costs in pursuit of its financing and acquisition plans. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. Management plans to address this uncertainty through a Proposed Public Offering as discussed in Note 3. There is no assurance that the Company’s plans to raise capital or to consummate a Business Combination will be successful within the Combination Period. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements are presented in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC. The accompanying unaudited financial statements as of September30, 2024 and for the period from May23, 2024 (inception) through September30, 2024 have been prepared in accordance with GAAP and the rules of the SEC. In the opinion of management, all adjustments (consisting of a normal accruals), considered for a fair presentation have been included. The unaudited financial statements should be read in conjunction with the Company’s audited financials included herein for the period from May23, 2024 (inception) through June30, 2024. The interim results for the period from May23, 2024 (inception) through September30, 2024 are not necessarily indicative of the results to be expected for the year ending December31, 2024 or for any future interim periods. Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes -OxleyAct, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. F-9 DRUGS MADE IN AMERICA ACQUISITION CORP.
NOTES TO FINANCIAL STATEMENTS
MAY 23, 2024 (INCEPTION) THROUGH