Company: PMVC
Filing Date: 2025-08-13
Form Type: 10-Q
Source: 0001213900-25-075638
Chunk: 250

Company: PMV Consumer Acquisition Corp.
Filing Date: 2025-08-13
Form: 10-Q
Item: Part I, Item 4
Chunk 250
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 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 under current law. Prospective investors are urged to consult their tax advisors with respect to these and other tax consequences
when purchasing, holding or disposing of our securities.

If we pursue a business opportunity outside
of the United States, we may face additional burdens in connection with investigating, agreeing to and effecting such business opportunity,
and if we effect such business opportunity, we would be subject to a variety of additional risks that may negatively impact our operations.

If we pursue a business opportunity outside of
the United States, we would be subject to risks associated with a variety of cross-border issues, including in connection with investigating,
agreeing to and effecting a business opportunity, conducting due diligence in a foreign jurisdiction, having such transaction approved
by any local governments, regulators or agencies and changes in the purchase price based on fluctuations in foreign exchange rates.

If we effect a business opportunity outside of
the United States, we would be subject to any special considerations or risks associated with operating in an international setting, including
any of the following:

    ●
    costs and difficulties inherent in managing cross-border business operations;

    ●
    rules and regulations regarding currency redemption;

    ●
    complex corporate withholding taxes on individuals;

    ●
    laws governing the manner in which future operations may be affected;

    ●
    exchange listing and/or delisting requirements;

    ●
    tariffs and trade barriers;

    ●
    regulations related to customs and import/export matters;

    ●
    local or regional economic policies and market conditions;

    ●
    unexpected changes in regulatory requirements;

31

    ●
    longer payment cycles;

    ●
    tax issues, such as tax law changes and variations in tax laws as compared to the