Company: PMVC
Filing Date: 2025-08-13
Form Type: 10-Q
Source: 0001213900-25-075638
Chunk: 232

Company: PMV Consumer Acquisition Corp.
Filing Date: 2025-08-13
Form: 10-Q
Item: Part I, Item 4
Chunk 232
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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 June 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
June 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. Legal Proceedings.

None.

Item 1A. Risk Factors.

In addition to the other information set forth
in this Quarterly Report on Form 10-Q, you should carefully consider the risks discussed in Part I, Item 1A “Risk Factors”
in our Form 10-K filed with the SEC on March 27, 2025, for the year ended December 31, 2024.

You should understand that an investment in our
securities involves a high degree of risk. The occurrence of one or more of the events or circumstances described in this section “Risk
Factors,” alone or in combination with other events or circumstances, may materially adversely affect our business, financial condition
and operating results. In that event, the trading price of our securities could decline, and you could lose all or part of your investment.
The following is a summary of some of the risks and uncertainties that could materially adversely affect our business, financial condition
and results of operations. You should read this summary together with the more detailed description of each risk factor incorporated by
reference or contained herein below.

Summary of Risk Factors

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