Company: PMVC
Filing Date: 2025-03-27
Form Type: 10-K
Source: 0001013762-25-003340
Chunk: 666

Company: PMV Consumer Acquisition Corp.
Filing Date: 2025-03-27
Form: 10-K
Item: Item 7A
Chunk 666
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ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES
ABOUT MARKET RISK

Through December 31, 2024, 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 December 31, 2024, 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 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY
DATA

This information appears following Item 16 of
this Annual Report and is included herein by reference.

ITEM 9. CHANGES IN AND DISAGREEMENTS WITH
ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURES

None.

ITEM 9A. 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 December 31, 2024, 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)