Company: PMVC
Filing Date: 2025-08-13
Form Type: 10-Q
Source: 0001213900-25-075638
Chunk: 148

Company: PMV Consumer Acquisition Corp.
Filing Date: 2025-08-13
Form: 10-Q
Item: Part I, Item 2
Chunk 148
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 significant impact on the results
of operations.

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Item 3. Quantitative and Qualitative Disclosures about Market Risk

Through June 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 June 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 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.

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PART II –