Company: PMVC
Filing Date: 2025-08-13
Form Type: 10-Q
Source: 0001213900-25-075638
Chunk: 119

Company: PMV Consumer Acquisition Corp.
Filing Date: 2025-08-13
Form: 10-Q
Item: Part I, Item 8
Chunk 119
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 harm our business, operating results and financial condition.

Our certificate of incorporation provides that
the exclusive forum provision will be applicable to the fullest extent permitted by applicable law. Section 27 of the Exchange Act creates
exclusive federal jurisdiction over all suits brought to enforce any duty or liability created by the Exchange Act or the rules and regulations
thereunder. As a result, the exclusive forum provision will not apply to suits brought to enforce any duty or liability created by the
Exchange Act or any other claim for which the federal courts have exclusive jurisdiction.

30

Cyber incidents or attacks directed at us
could result in information theft, data corruption, operational disruption and/or financial loss.

We will likely depend on digital technologies,
including information systems, infrastructure and cloud applications and services, including those of third parties with which we may
deal. Sophisticated and deliberate attacks on, or security breaches in, our systems or infrastructure, or the systems or infrastructure
of third parties or the cloud, could lead to corruption or misappropriation of our assets, proprietary information and sensitive or confidential
data. As an early-stage company without significant investments in data security protection, we may not be sufficiently protected against
such occurrences. We may not have sufficient resources to adequately protect against, or to investigate and remediate any vulnerability
to, cyber incidents. It is possible that any of these occurrences, or a combination of them, could have adverse consequences on our business
and lead to financial loss or inability to effect a business opportunity.

There may be tax consequences that may adversely
affect us.

While we expect to undertake any business opportunity
so as to minimize taxes, a particular transaction could result in the imposition of substantial taxes. Additionally, depending on the
date and size of our initial business combination, it is possible that at least 60% of our adjusted ordinary gross income may consist
of personal holding company income. In addition, depending on the concentration of our stock in the hands of individuals, including the
members of our Sponsor and certain tax-exempt organizations, pension funds, and charitable trusts, it is possible that more than
50% of our stock will be owned or deemed owned (pursuant to the constructive ownership rules) by such persons during the last half of
a taxable year. Thus, no assurance can be given that we will not become a personal holding company following this offering or in the future.
If we are or were to become a personal holding company in a given taxable year, we would be subject to an additional personal holding