Company: PMVC
Filing Date: 2025-08-13
Form Type: 10-Q
Source: 0001213900-25-075638
Chunk: 26

Company: PMV Consumer Acquisition Corp.
Filing Date: 2025-08-13
Form: 10-Q
Item: Part I, Item 1
Chunk 26
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 The measure
of segment assets is reported on the balance sheets as total assets. When evaluating the Company’s performance and making key decisions
regarding resource allocation, the CODM reviews several key metrics included in net loss and total assets, which include the following:

    June 30, 2025  
    December 31,  2024 
  
    Cash and cash equivalents 
    $1,085,428  
    $1,113,786 

    Three Months Ended  
    Six Months Ended 

    June 30,  
    June 30, 

    2025  
    2024  
    2025  
    2024 

    General and administrative 
    $41,207  
    $42,920  
    $95,921  
    $97,697 
  
    Interest earned on money market account 
    $11,443  
    $14,396  
    $22,313  
    $27,595 

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 statements 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 statements 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