Company: PMVC
Filing Date: 2025-11-07
Form Type: 10-Q
Source: 0001213900-25-107610
Chunk: 240

Company: PMV Consumer Acquisition Corp.
Filing Date: 2025-11-07
Form: 10-Q
Item: Part I, Item 4
Chunk 240
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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 September 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 September 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.

20

PART
II – OTHER INFORMATION

Item
1. Legal Proceedings.

None.

Item
1A. Risk Factors.

In
addition to the other information set forth in this Quarterly Report on Form 10-Q, you should carefully consider the risks discussed
in Part I, Item 1A “Risk Factors” in our Form 10-K filed with the SEC on March 27, 2025, for the year ended December 31,
2024.

You
should understand that an investment in our securities involves a high degree of risk. The occurrence of one or more of the events or
circumstances described in this section “Risk Factors,” alone or in combination with other events or circumstances, may materially
adversely affect our business, financial condition and operating results. In that event, the trading price of our securities could decline,
and you could lose all or part of your investment. The following is a summary of some of the risks and uncertainties that could materially
adversely affect our business, financial condition and results of operations. You should read this summary together with the more detailed
description of each risk factor incorporated by reference or contained herein below