Company: PMVC
Filing Date: 2025-05-14
Form Type: 10-Q
Source: 0001213900-25-043278
Chunk: 89

Company: PMV Consumer Acquisition Corp.
Filing Date: 2025-05-14
Form: 10-Q
Item: Part I, Item 8
Chunk 89
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 decision maker
(“CODM”) has been identified as the Chief Executive Officer, who reviews the operating results for the Company as a whole
to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that the Company
only has one reportable segment.

The CODM assesses performance for the single
segment and decides how to allocate resources based on net loss that also is reported on the statement of operations as net loss.
The measure of segment assets is reported on the balance sheet 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:

    March 31,
 2025  
    December 31,  2024 
  
    Cash and cash equivalents 
    $1,103,741  
    $1,113,786 

    For the Three Months Ended March 31, 

    2025  
    2024 
  
    General and administrative 
    $54,714  
    $54,777 
  
    Interest earned on money market account 
    $10,870  
    $13,199 

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 statement 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 statement 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