Company: PMVC
Filing Date: 2025-11-07
Form Type: 10-Q
Source: 0001213900-25-107610
Chunk: 196

Company: PMV Consumer Acquisition Corp.
Filing Date: 2025-11-07
Form: 10-Q
Item: Part I, Item 3
Chunk 196
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Item
3. Quantitative and Qualitative Disclosures about Market Risk

Through
September 30, 2025, our efforts were limited to organizational activities, activities relating to our initial public offering and, since
the initial public offering, the search for a business opportunity for which to consummate a transaction. We have engaged in limited
operations and have not generated any revenues. We have not engaged in any hedging activities since our inception on March 18, 2020.
We do not expect to engage in any hedging activities with respect to the market risk to which we are exposed.

As
of September 30, 2025, we were not subject to any market or interest rate risk. The Company’s cash was invested in U.S. government
treasury bills with a maturity of 185 days or less or in money market funds meeting certain conditions under Rule 2a-7 under the Investment
Company Act which invest only in direct U.S. government treasury obligations. Due to the short-term nature of these investments, we believe
there was no associated material exposure to interest rate risk.

Item
4. Controls and Procedures

Evaluation
of Disclosure Controls and Procedures

Disclosure
controls and procedures are designed to ensure that information required to be disclosed by us in our Exchange Act reports is recorded,
processed, summarized, and reported within the time periods specified in the SEC’s rules and forms, and that such information is
accumulated and communicated to our management, including our Co-Principal Executive Officers and principal financial officer or persons
performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

As
of September 30, 2025, as required by Rules 13a-15 and 15d-15 under the Exchange Act, our principal executive officers
and principal financial and accounting officer carried out an evaluation of the effectiveness of the design and operation of our disclosure
controls and procedures. Based upon their evaluation, our Co-Chief Executive Officers and Chief Accounting Officer concluded that our
disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) were effective.

Changes
in Internal Control over Financial Reporting

There
were no changes during the quarter ended September 30, 2025, in our internal control over financial reporting that have materially affected,
or are reasonably likely to materially affect, our internal control over financial reporting.

20

PART
II – OTHER INFORMATION

Item
1.