Company: PMVC
Filing Date: 2025-03-27
Form Type: 10-K
Source: 0001013762-25-003340
Chunk: 262

Company: PMV Consumer Acquisition Corp.
Filing Date: 2025-03-27
Form: 10-K
Item: Item 1C
Chunk 262
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 all of our executive officers, and entities associated with them, hold equity interests in our Sponsor.

Equity Compensation
Plans

As of December 31, 2024 and 2023, we had no compensation
plans (including individual compensation arrangements) under which equity securities of the registrant were authorized for issuance.

32

ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR
INDEPENDENCE

For a complete discussion regarding certain relationships
and related transactions, see the section titled “Certain Transactions” contained in our prospectus dated September 21, 2020,
incorporated by reference herein.

ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES.

The firm of WithumSmith+Brown,
PC, or Withum, acts as our independent registered public accounting firm. The following is a summary of fees paid or to be paid to Withum
for services rendered.

Audit Fees. Audit
fees consist of fees billed for professional services rendered for the audit of our year-end financial statements and services that are
normally provided by Withum in connection with regulatory filings. The aggregate fees billed by Withum for professional services rendered
for the audit of our annual financial statements, review of the financial information included in our Forms 10-Q for the respective periods,
and other required filings with the SEC for the year ended December 31, 2024 and 2023 totaled $37,960 and $68,560, respectively. The above
amounts include interim procedures and audit fees, as well as attendance at audit committee meetings.

Audit-Related Fees. Audit-related
services consist of fees billed for assurance and related services that are reasonably related to performance of the audit or review of
our financial statements and are not reported under “Audit Fees.” These services include attest services that are not required
by statute or regulation and consultations concerning financial accounting and reporting standards. We did not pay Withum for audit-related
fees for the year ended December 31, 2024 and 2023. 

Tax Fees. As of
December 31, 2024 and 2023, we paid Withum $6,240 and $7,360, respectively, for tax planning and tax advice. 

All Other Fees.
We did not pay Withum for other services for the year ended December 31, 2024 and 2023. 

Pre-Approval Policy

Our audit committee was formed in connection with
the effectiveness of