Company: PMVC
Filing Date: 2025-11-07
Form Type: 10-Q
Source: 0001213900-25-107610
Chunk: 26

Company: PMV Consumer Acquisition Corp.
Filing Date: 2025-11-07
Form: 10-Q
Item: Part I, Item 1
Chunk 26
---
 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 condensed statements of operations as net loss. The measure of segment assets is reported on the condensed balance sheets 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:

    September 30, 2025  
    December 31,  2024 
  
    Cash and cash equivalents 
    $1,081,829  
    $1,113,786 

    Three Months Ended  
    Nine Months Ended 

    September 30,  
    September 30, 

    2025  
    2024  
    2025  
    2024 

    General and administrative expenses 
    $45,352  
    $50,395  
    $141,273  
    $148,092 
  
    Interest income 
    $11,753  
    $14,480  
    $34,066  
    $42,075 

The
CODM reviews interest income 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 expenses to manage, maintain and enforce all
contractual agreements to ensure costs are aligned with all agreements and budget. General and administrative expenses, as reported
on the condensed statements 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 condensed statements 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 sheet 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