Company: PMVC
Filing Date: 2025-03-27
Form Type: 10-K
Source: 0001013762-25-003340
Chunk: 122

Company: PMV Consumer Acquisition Corp.
Filing Date: 2025-03-27
Form: 10-K
Item: Item 1A
Chunk 122
---
 assets that could have a material effect on the financial statements.

22

Because of its inherent limitations, internal
control over financial reporting may not prevent or detect errors or misstatements in our financial statements. Also, projections of any
evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions,
or that the degree of compliance with the policies or procedures may deteriorate. Management assessed the effectiveness of our internal
control over financial reporting at December 31, 2024. In making these assessments, management used the criteria set forth by the Committee
of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control — Integrated Framework (2013). Based on our assessments
and those criteria, management determined that we did maintain effective internal control over financial reporting as of December 31,
2024.

This Annual Report on Form 10-K does not include
an attestation report of our independent registered public accounting firm due to our status as an emerging growth company under the JOBS
Act.

Changes in Internal Control over Financial
Reporting

There were no changes in our internal control
over financial reporting during the most recent fiscal quarter that have materially affected, or are reasonably likely to materially affect,
our internal control over financial reporting.

ITEM 9B. OTHER INFORMATION

None. 

ITEM 9C. DISCLOSURE REGARDING FOREIGN JURISDICTIONS
THAT PREVENT INSPECTIONS.

Not applicable.

23

PART III

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

Directors and Executive Officers

Our officers and directors are as follows:

    Name 
    Age 
    Position
  
    Executive Officers 

    Marc Gabelli 
    56 
    Chairman of the Board and Co-Chief Executive Officer
  
    Robert LaPenta, Jr. 
    56 
    Co-Chief Executive Officer
  
    Joseph A. Gabelli 
    42 
    Co-President
  
    Timothy Foufas 
    56 
    Co-President
  
    Nathan G. Miller 
    46 
    Chief Financial Officer
  
    John N. Givissis 
    60 
    Senior Vice President and Chief Accounting Officer
  
    Non-Executive Officers 

    Pei-Yu “Sandra” Yu 
    55 
    Executive Vice President and Chief Operating Officer
  
    Jeffrey M. Illustrato 
    42 
    Senior Vice President and Chief Administrative Officer