Company: PMVC
Filing Date: 2025-08-13
Form Type: 10-Q
Source: 0001213900-25-075638
Chunk: 94

Company: PMV Consumer Acquisition Corp.
Filing Date: 2025-08-13
Form: 10-Q
Item: Part I, Item 8
Chunk 94
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    inputs based on an assessment of the assumptions that market participants would use in pricing the asset or liability.

The following tables present information about
the Company’s assets that are measured at fair value on a recurring basis at June 30, 2025 and December 31, 2024, and indicate the
fair value hierarchy of the valuation inputs the Company utilized to determine such fair value.

    Description 
    June 30,
 2025  
    Quoted Prices in Active Markets (Level 1)  
    Significant Other Observable Inputs (Level 2)  
    Significant Other Unobservable Inputs (Level 3) 
  
    Liabilities: 

    Derivative Warrant Liabilities – Public Warrants 
    $1,750  
    $    —  
    $1,750  
    $    — 

    Derivative Warrant Liabilities – Private Placement Warrants 
    $1,230  
    $—  
    $1,230  
    $— 

    Description 
    December 31, 2024  
    Quoted Prices in Active Markets (Level 1)  
    Significant Other Observable Inputs (Level 2)  
    Significant Other Unobservable Inputs (Level 3) 
  
    Liabilities: 

    Derivative Warrant Liabilities – Public Warrants 
    $1,750  
    $     —  
    $1,750  
    $    — 

    Derivative Warrant Liabilities – Private Placement Warrants 
    $1,230  
    $—  
    $1,230  
    $— 

15

PMV CONSUMER ACQUISITION CORP.

NOTES TO CONDENSED FINANCIAL STATEMENTS

JUNE 30, 2025

(Unaudited)

NOTE 7. FAIR VALUE MEASUREMENTS (CONT.)

The fair value of the Company’s Public Warrants
at June 30, 2025 and December 31, 2024, is based on observable inputs. As of June 30, 2025 and December 31, 2024, the measurement of the
Private Warrants is classified as Level 2 due to the use of an observable market quote for a similar asset in an active market.

The aforementioned warrant liabilities are not
subject to qualified hedge accounting.

 Transfers to/from Levels 1, 2