Company: DMAAR
Filing Date: 2025-01-22
Form Type: POS AM
Source: 0001213900-25-005176
Chunk: 269

Company: Drugs Made In America Acquisition Corp.
Filing Date: 2025-01-22
Form: POS AM
Chunk 269
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 of Changes in Shareholders’ Deficit for the Period from May 23, 2024 (inception) through September 30, 2024 (Unaudited) and for the period from May 23, 2024 (inception) through June 30, 2024 (Audited) |     | F-5  |
| Statements of Cash Flows for the Period from May 23, 2024 (inception) through September 30, 2024 (Unaudited) and for the Period from May 23, 2024 (inception) through June 30, 2024 (Audited)                       |     | F-6  |
| Notes to Financial Statements                                                                                                                                                                                       |     | F-7  |

F-1 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Shareholders and the Board of Directors of
Drugs Made In America Acquisition Corp. Opinion on the Financial Statements We have audited the accompanying balance sheet of Drugs Made In America Acquisition Corp. (the “Company”) as of June 30, 2024, the related statements of operations, changes in shareholders’ deficit and cash flows for the period from May 23, 2024 (inception) through June 30, 2024, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of June 30, 2024, and the results of its operations and its cash flows for the period from May 23, 2024 (inception) through June 30, 2024, in conformity with accounting principles generally accepted in the United States of America. Going Concern Matter The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As more fully described in Note 1 to the financial statements, the Company’s business plan is dependent on the completion of a business combination within a prescribed period of time and if not completed will cease all operations except for the purpose of liquidating. Additionally, the Company has a net capital deficiency. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plans in regard to these matters are also described in Note 1. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion These financial statements are the responsibility of the Company’s management. Our responsibility is to express an