Company: PMVC
Filing Date: 2025-08-13
Form Type: 10-Q
Source: 0001213900-25-075638
Chunk: 50

Company: PMV Consumer Acquisition Corp.
Filing Date: 2025-08-13
Form: 10-Q
Item: Part I, Item 1
Chunk 50
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. 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 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