Company: PMVC
Filing Date: 2025-03-27
Form Type: 10-K
Source: 0001013762-25-003340
Chunk: 204

Company: PMV Consumer Acquisition Corp.
Filing Date: 2025-03-27
Form: 10-K
Item: Item 1B
Chunk 204
---
 to express an opinion on the Company’s financial statements based on our
audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”)
and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable
rules and regulations of the Securities and Exchange Commission and the PCAOB. 

We conducted our audits in accordance with the
standards of the PCAOB. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial
statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged
to perform, an audit of its internal control over financial reporting. As part of our audits we are required to obtain an understanding
of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s
internal control over financial reporting. Accordingly, we express no such opinion.

Our audits included performing procedures to assess
the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond
to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating
the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

/s/ WithumSmith+Brown, PC

We have served as the Company’s auditor
since 2020.

New York, New York

March 27, 2025

PCAOB Number 100

F-2

PMV CONSUMER ACQUISITION CORP.

BALANCE SHEETS

    December 31, 

    2024  
    2023 
  
    ASSETS 

    Current assets 

    Cash and cash equivalents 
    $1,113,786  
    $1,072,630 
  
    Prepaid expenses and other current assets 
     11,989  
     129,474 
  
    TOTAL ASSETS 
    $1,125,775  
    $1,202,104 

    LIABILITIES AND STOCKHOLDER’S EQUITY 

    Current liabilities 

    Accrued expenses 
    $139,755  
    $175,745 
  
    Accounts payable