v3.26.1

Balance Sheets (Unaudited) - USD ($)	Mar. 31, 2026	Dec. 31, 2025
Current Assets:
Cash	$ 347,720	$ 223
Due from Sponsor, net of reserve for credit losses of $782,113 and $812,113 as of March 31, 2026 and December 31, 2025, respectively.
Prepaid expenses	4,041	25,814
Total Current Assets	351,761	26,037
Non-current Assets:
Cash and investments held in Trust Account	509,373,650	504,933,800
Total Non-current Assets	509,373,650	504,933,800
TOTAL ASSETS	509,725,411	504,959,837
Current liabilities:
Accounts payable	49,166	99,359
Accrued expenses	53,957	88,343
Accrued offering costs	113,162	113,162
Promissory notes	450,000
Total Current Liabilities	666,285	300,864
Non-current Liabilities:
Deferred underwriting fee payable	17,500,000	17,500,000
Total Non-current Liabilities	17,500,000	17,500,000
TOTAL LIABILITIES	18,166,285	17,800,864
Commitments and Contingencies (Note 7)
Ordinary shares subject to possible redemption, 50,000,000 shares at redemption value of $10.19 and $10.10 per share as of March 31, 2026 and December 31, 2025, respectively	509,373,650	504,933,800
Shareholders’ Deficit
Preference shares, $0.0001 par value; 1,000,000 shares authorized; none issued or outstanding
Ordinary shares, $0.0001 par value; 220,000,000 shares authorized; 13,700,000 shares issued and outstanding, excluding 50,000,000 shares subject to redemption as of March 31, 2026 and December 31, 2025	1,369	1,369
Additional paid-in capital
Accumulated deficit	(17,815,893)	(17,776,196)
Total Shareholders’ Deficit	(17,814,524)	(17,774,827)
TOTAL LIABILITIES, ORDINARY SHARES SUBJECT TO POSSIBLE REDEMPTION, AND SHAREHOLDERS’ DEFICIT	$ 509,725,411	$ 504,959,837

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Drugs Made In America Acquisition II Corp. 10-Q