Company: DMAAR
Filing Date: 2025-11-18
Form Type: 10-Q
Source: 0001213900-25-112096
Chunk: 33

Company: Drugs Made In America Acquisition Corp.
Filing Date: 2025-11-18
Form: 10-Q
Item: Part I, Item 1
Chunk 33
---
 IN AMERICA ACQUISITION CORP.

NOTES
TO FINANCIAL STATEMENTS

SEPTEMBER
30, 2025

(Unaudited)

NOTE 9
— SEGMENT INFORMATION

ASC
Topic 280, “Segment Reporting,” establishes standards for companies to report in their financial statement information
about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components
of an enterprise for which separate financial information is available that is regularly evaluated by the Company’s chief operating
decision maker (“CODM”), or group, in deciding how to allocate resources and assess performance.

The
Company’s CODM has been identified as the Chief Executive Officer, who reviews the operating results for the Company as a whole
to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that the Company
only has one operating segment.

The
CODM assesses performance for the single segment and decides how to allocate resources based on net income or loss that also is reported
on the unaudited statement of operations as 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