Company: DMAAR
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001213900-25-026240
Chunk: 439

Company: Drugs Made In America Acquisition Corp.
Filing Date: 2025-03-31
Form: 10-K
Item: Item 4
Chunk 439
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0(e)(1) of FINRA’s NASD Conduct Rules. Pursuant to FINRA Rule 5110(e)(1), these securities will
not be the subject of any hedging, short sale, derivative, put or call transaction that would result in the economic disposition of the
securities by any person for a period of 180 days immediately following the commencement of sales of the Initial Public Offering, nor
may they be sold, transferred, assigned, pledged or hypothecated for a period of 180 days immediately following the commencement of sales
of the Initial Public Offering except to any underwriter and selected dealer participating in the Initial Public Offering and their bona
fide officers or partners.

NOTE 8 — 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, or group, in deciding how to allocate
resources and assess performance.

The Company’s chief operating decision maker
has been identified as the Chief Executive Officer (“CODM”), 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.

When evaluating the Company’s performance
and making key decisions regarding resource allocation the CODM reviews several key metrics, which include general and administrative
expenses.

The key measures of segment profit or loss reviewed
by the CODM are general and administrative expenses. General and administrative expenses 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 Business 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.

F-15

NOTE 9 — SUBSEQUENT EVENTS 

The Company evaluated subsequent events and transactions
that occurred after the balance sheet and through the date that the financial statement was issued. Based upon this review, other than
as noted below, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial
statement.

On January 29, 2025, the Company repaid the Sponsor
$900,000 simultaneously with the closing of the Initial