Company: PMVC
Filing Date: 2025-11-07
Form Type: 10-Q
Source: 0001213900-25-107610
Chunk: 51

Company: PMV Consumer Acquisition Corp.
Filing Date: 2025-11-07
Form: 10-Q
Item: Part I, Item 1
Chunk 51
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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 United States;

●currency fluctuations and exchange controls;

●rates of inflation;

●challenges in collecting accounts receivable;

●cultural and language differences;

●employment regulations;

●underdeveloped or unpredictable legal or regulatory systems;

●corruption;

●protection of intellectual property;

●social unrest, crime, strikes, riots and civil disturbances;

●regime changes and political upheaval;

●terrorist attacks and wars; and

●deterioration of political relations with the United States.

We
may not be able to adequately address these additional risks. If we were unable to do so, we may be unable to effect such business opportunity,
or, if we do effect such business opportunity, our operations might suffer, either of which may adversely