{"filing":{"accession_number":"0001213900-26-111421","cik":"0002028614","ticker":"DMAAR","company_name":"Drugs Made In America Acquisition Corp.","form":"8-K","filing_date":"2026-10-21","report_date":"2026-10-13","primary_document":"ea0308860-8k425_drugs.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2028614/000121390026111421/ea0308860-8k425_drugs.htm"},"events":[{"id":36895,"run_id":34014,"accession_number":"0001213900-26-111421","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"summary":"Drugs Made In America Acquisition Corp. entered into Amendment No. 1 to its Amended and Restated Definitive Merger Agreement with Power Analytics Global Corp., dated October 13, 2026, materially modifying the merger consideration structure. The amendment introduces a Standalone Closing Valuation of US$1.71 billion (down from US$2.85 billion) contingent on whether PAGC completes its acquisition of APQC Inc. and UltraSolar intellectual property by November 1, 2026.","company_name":"Drugs Made In America Acquisition Corp.","ticker":"DMAAR","filing_date":"2026-10-21","form":"8-K","submitted_at":null,"items":[{"id":41453,"accession_number":"0001213900-26-111421","item_number":"1.01","item_title":"Entry into a Material Definitive","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"This disclosure reports Amendment No. 1 to an Amended and Restated Definitive Merger Agreement between Drugs Made In America Acquisition Corp. and Power Analytics Global Corp., dated October 13, 2026. The Amendment materially modifies the merger consideration structure by introducing a Standalone Closing Valuation of US$1.71 billion (down from US$2.85 billion) contingent on whether PAGC completes its acquisition of APQC Inc. and UltraSolar intellectual property by November 1, 2026. This is a material amendment to a definitive merger agreement that directly affects deal valuation and closing conditions, squarely within Item 1.01 (Entry into a Material Definitive Agreement) and the ma_activity event type.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-21T21:28:40.721714+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":36896,"run_id":34014,"accession_number":"0001213900-26-111421","anchor_item_number":"8.01","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.72,"summary":"The Company's board engaged Joel A. Gallo as an independent evaluator to render a fairness opinion on PAGC's standalone valuation of $1.71 billion by October 26, 2026, after the original fairness opinion firm terminated its engagement due to inability to provide the dual opinion structure required for intellectual property valuation. This change in fairness opinion engagement is a material procedural development affecting a key closing condition of the merger.","company_name":"Drugs Made In America Acquisition Corp.","ticker":"DMAAR","filing_date":"2026-10-21","form":"8-K","submitted_at":null,"items":[{"id":41454,"accession_number":"0001213900-26-111421","item_number":"8.01","item_title":"Other Events.","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.72,"reasoning":"The disclosure centers on a change in the fairness opinion engagement for a proposed merger: the original firm terminated its engagement because the intellectual property valuation required a dual opinion structure it could not provide, and the Company's board then engaged Joel A. Gallo as an independent evaluator to render the fairness opinion on PAGC's standalone valuation of $1.71 billion by October 26, 2026. This is a material operational/procedural development in the merger process that affects a key closing condition, though it does not fit neatly into the specific M\u0026A activity category (which covers entry, completion, or termination of the transaction itself rather than changes to transaction conditions or advisors).","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-21T21:28:40.721714+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":41453,"accession_number":"0001213900-26-111421","item_number":"1.01","item_title":"Entry into a Material Definitive","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"This disclosure reports Amendment No. 1 to an Amended and Restated Definitive Merger Agreement between Drugs Made In America Acquisition Corp. and Power Analytics Global Corp., dated October 13, 2026. The Amendment materially modifies the merger consideration structure by introducing a Standalone Closing Valuation of US$1.71 billion (down from US$2.85 billion) contingent on whether PAGC completes its acquisition of APQC Inc. and UltraSolar intellectual property by November 1, 2026. This is a material amendment to a definitive merger agreement that directly affects deal valuation and closing conditions, squarely within Item 1.01 (Entry into a Material Definitive Agreement) and the ma_activity event type.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-21T21:28:40.721714+00:00","company_name":"Drugs Made In America Acquisition Corp.","ticker":"DMAAR","filing_date":"2026-10-21"},{"id":41454,"accession_number":"0001213900-26-111421","item_number":"8.01","item_title":"Other Events.","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.72,"reasoning":"The disclosure centers on a change in the fairness opinion engagement for a proposed merger: the original firm terminated its engagement because the intellectual property valuation required a dual opinion structure it could not provide, and the Company's board then engaged Joel A. Gallo as an independent evaluator to render the fairness opinion on PAGC's standalone valuation of $1.71 billion by October 26, 2026. This is a material operational/procedural development in the merger process that affects a key closing condition, though it does not fit neatly into the specific M\u0026A activity category (which covers entry, completion, or termination of the transaction itself rather than changes to transaction conditions or advisors).","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-10-21T21:28:40.721714+00:00","company_name":"Drugs Made In America Acquisition Corp.","ticker":"DMAAR","filing_date":"2026-10-21"}]}