Company: PMVC
Filing Date: 2025-03-27
Form Type: 10-K
Source: 0001013762-25-003340
Chunk: 18

Company: PMV Consumer Acquisition Corp.
Filing Date: 2025-03-27
Form: 10-K
Item: Item 1
Chunk 18
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 adjustments.

There may be uncertain or adverse U.S. federal
income tax consequences.

There may be uncertain U.S. federal income tax
consequences pertaining to certain transactions. For instance, the U.S. federal income tax consequences of a cashless exercise of warrants
is unclear under current law. Prospective investors are urged to consult their tax advisors with respect to these and other tax consequences
when purchasing, holding or disposing of our securities.

If we pursue a business opportunity outside
of the United States, we may face additional burdens in connection with investigating, agreeing to and effecting such business opportunity,
and if we effect such business opportunity, we would be subject to a variety of additional risks that may negatively impact our operations.

If we pursue a business opportunity outside of
the United States, we would be subject to risks associated with a variety of cross-border issues, including in connection with investigating,
agreeing to and effecting a business opportunity, conducting due diligence in a foreign jurisdiction, having such transaction approved
by any local governments, regulators or agencies and changes in the purchase price based on fluctuations in foreign exchange rates.

10

If we effect a business opportunity outside of
the United States, we would be subject to any special considerations or risks associated with operating in an international setting, including
any of the following:

➤costs
and difficulties inherent in managing cross-border business operations;

➤rules
and regulations regarding currency redemption;

➤complex
corporate withholding taxes on individuals;

➤laws
governing the manner in which future operations may be affected;

➤exchange
listing and/or delisting requirements;

➤tariffs
and trade barriers;

➤regulations
related to customs and import/export matters;

➤local
or regional economic policies and market conditions;

➤unexpected
changes in regulatory requirements;

➤longer
payment cycles;

➤tax
issues, such as tax law changes and variations in tax laws as compared to the United States;

➤currency
fluctuations and exchange controls;

➤rates
of inflation;

➤challenges
in collecting accounts receivable;

➤cultural
and language differences;

➤employment
regulations;

➤underdeveloped
or unpredictable legal or regulatory systems;

➤corruption;

➤protection
of intellectual property;

➤social
unrest, crime, strikes, riots and civil disturbances;

➤regime
changes and political upheaval;

➤terrorist
attacks and wars;