Company: DMAAR
Filing Date: 2025-11-18
Form Type: 10-Q
Source: 0001213900-25-112096
Chunk: 84

Company: Drugs Made In America Acquisition Corp.
Filing Date: 2025-11-18
Form: 10-Q
Item: Part I, Item 8
Chunk 84
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 net income or loss. The measure of segment assets is reported on the unaudited balance sheets
as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews
key metrics, which includes general and administrative expenses and interest earned on cash and investments held in Trust Account which
are included in the accompanying unaudited statements of operations.

The
key metrics included in segment profit or loss reviewed by the CODM are interest earned on cash and investments held in Trust Account
and general and administrative costs. The CODM reviews interest earned on cash and investments held in the Trust Account to measure and
monitor shareholder value and determine the most effective strategy of investment with the Trust Account funds while maintaining compliance
with the trust agreement. General and administrative costs are reviewed and monitored by the CODM to manage and forecast cash to ensure
enough capital is available to complete a Business Combination within the Combination Period. The CODM also reviews general and administrative
costs to manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and budget.

NOTE
10 — SUBSEQUENT EVENTS

The
Company evaluated subsequent events and transactions that occurred after the unaudited balance sheets and through the date that the financial
statements were issued. Based upon this review, the Company did not identify any subsequent events that would have required adjustment
or disclosure in the financial statements.

18

Item
2. Management’s Discussion and Analysis of Financial Condition and Results of Operations.

References
in this report to “we,” “us,” “our” or the “Company” refer to Drugs Made In America Acquisition
Corp. References to our “management” or our “management team” refer to our officers and directors, and references
to the “sponsor” refer to Drugs Made In America Acquisition LLC. The following discussion and analysis of the Company’s
financial condition and results of operations should be read in conjunction with the financial statements and the notes thereto contained
elsewhere in this report. Certain information contained in the discussion and analysis set forth below includes forward-looking statements
that involve risks and uncertainties

Special
Note Regarding Forward-Looking Statements

Some
of the statements contained in this report may constitute “forward-looking statements” for purposes of the federal securities
laws. All statements, other than statements of historical fact included in this report including, without limitation, statements in this
“Management’s Discussion and Analysis of Financial Condition and Results of Operations” regarding the Company’s
financial position, business strategy