Company: PMVC
Filing Date: 2025-11-07
Form Type: 10-Q
Source: 0001213900-25-107610
Chunk: 343

Company: PMV Consumer Acquisition Corp.
Filing Date: 2025-11-07
Form: 10-Q
Item: Part II, Item 1A
Chunk 343
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 the exclusive forum provision will not apply to suits brought
to enforce any duty or liability created by the Exchange Act or any other claim for which the federal courts have exclusive jurisdiction.

30

Cyber
incidents or attacks directed at us could result in information theft, data corruption, operational disruption and/or financial loss.

We
will likely depend on digital technologies, including information systems, infrastructure and cloud applications and services, including
those of third parties with which we may deal. Sophisticated and deliberate attacks on, or security breaches in, our systems or infrastructure,
or the systems or infrastructure of third parties or the cloud, could lead to corruption or misappropriation of our assets, proprietary
information and sensitive or confidential data. As an early-stage company without significant investments in data security protection,
we may not be sufficiently protected against such occurrences. We may not have sufficient resources to adequately protect against, or
to investigate and remediate any vulnerability to, cyber incidents. It is possible that any of these occurrences, or a combination of
them, could have adverse consequences on our business and lead to financial loss or inability to effect a business opportunity.

There
may be tax consequences that may adversely affect us.

While
we expect to undertake any business opportunity so as to minimize taxes, a particular transaction could result in the imposition of substantial
taxes. Additionally, depending on the date and size of our initial business combination, it is possible that at least 60% of our adjusted
ordinary gross income may consist of personal holding company income. In addition, depending on the concentration of our stock in the
hands of individuals, including the members of our Sponsor and certain tax-exempt organizations, pension funds, and charitable trusts,
it is possible that more than 50% of our stock will be owned or deemed owned (pursuant to the constructive ownership rules) by such persons
during the last half of a taxable year. Thus, no assurance can be given that we will not become a personal holding company following
this offering or in the future. If we are or were to become a personal holding company in a given taxable year, we would be subject to
an additional personal holding company tax, currently 20%, on our undistributed taxable income, subject to certain adjustments.

There
may be uncertain or adverse U.S. federal income tax consequences.

There
may be uncertain U.S. federal income tax consequences pertaining to certain transactions. For instance, the U.S. federal income tax consequences
of a cashless exercise of warrants is unclear