Company: PMVC
Filing Date: 2025-05-14
Form Type: 10-Q
Source: 0001213900-25-043278
Chunk: 24

Company: PMV Consumer Acquisition Corp.
Filing Date: 2025-05-14
Form: 10-Q
Item: Part I, Item 1
Chunk 24
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 March 31, 

    2025  
    2024 
  
    General and administrative 
    $54,714  
    $54,777 
  
    Interest earned on money market account 
    $10,870  
    $13,199 

The CODM reviews interest earned on money market
account to measure and monitor stockholder value and determine the most effective strategy of investment.

General and administrative costs are reviewed
and monitored by the CODM to manage and forecast cash to ensure enough capital is available to complete a business opportunity. The CODM
also reviews general and administrative costs to manage, maintain and enforce all contractual agreements to ensure costs are aligned with
all agreements and budget. General and administrative costs, as reported on the statement of operations, are the significant segment expenses
provided to the CODM on a regular basis. The accounting policies used to measure the loss of the segment are the same as those described
in the summary of significant accounting policies.

All other segment items included in net loss are
reported on the statement of operations and described within their respective disclosures.

NOTE 9. SUBSEQUENT EVENTS

The Company evaluated subsequent events and transactions
that occurred after the condensed balance sheets date up to the date that the unaudited condensed financial statements were issued. Based
upon this review, the Company did not identify any subsequent events that would have required adjustment or disclosure in the unaudited
condensed financial statements.

16

Item 2. Management’s Discussion and Analysis of Financial
Condition and Results of Operations

References in this report (the “Quarterly
Report”) to “we,” “us” or the “Company” refer to PMV Consumer Acquisition Corp. References to
our “management” or our “management team” refer to our officers and directors, and references to the “Sponsor”
refer to PMV Consumer Acquisition Holdings Company, LLC. The following discussion and analysis of the Company’s financial condition
and results of operations should be read in conjunction with the financial statements and the notes thereto contained elsewhere in this
Quarterly Report. Certain information contained in the discussion and analysis set forth below includes forward-looking statements that
involve risks and uncertainties.

Special Note Regarding Forward-Looking Statements

This Quarterly Report includes “forward-looking
statements” within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Exchange Act that are not historical
facts and involve risks and uncertainties that could cause actual results to differ