Company: DMAAR
Filing Date: 2025-11-18
Form Type: 10-Q
Source: 0001213900-25-112096
Chunk: 31

Company: Drugs Made In America Acquisition Corp.
Filing Date: 2025-11-18
Form: 10-Q
Item: Part I, Item 1
Chunk 31
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 it (or, if applicable, it and any transferees of Private Units) shall surrender for
cancellation any and all rights to up to an aggregate of 110,000 Private Units at $10.00 per unit. As of September 30, 2025, there
was $608,822 outstanding and reported as share subscription receivable on the unaudited balance sheet.

NOTE
8 — FAIR VALUE MEASUREMENTS

The
fair value of the Company’s financial assets and liabilities reflects management’s estimate of amounts that the Company would
have received in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction
between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company
seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable
inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is
used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and
liabilities:

    Level 1:
    Quoted
    prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions
    for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis.

    Level 2:
    Observable
    inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets
    or liabilities and quoted prices for identical assets or liabilities in markets that are not active.

    Level 3:
    Unobservable
    inputs based on our assessment of the assumptions that market participants would use in pricing the asset or liability.

16

DRUGS
MADE IN AMERICA ACQUISITION CORP.

NOTES
TO FINANCIAL STATEMENTS

SEPTEMBER
30, 2025

(Unaudited)

The
following table presents information about the Company’s financial instruments that are measured at fair value as of September
30, 2025 and January 29, 2025 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair
value. There were no assets or liabilities measured at fair value as of December 31, 2024.

    Level  
    September
    30, 2025 
  
    Assets