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PMV Consumer Acquisition Corp.

For the period ended Mar 31, 2026. Filed May 14, 2026.

View on SEC.gov

About this filing

A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.

Mar 31, 2026 · Filed May 14, 2026

PMVC$9.77+0.2%Stored close · as of Oct 20, 2022

What changed in Risk Factors?

Read the current filing

Previous report: 10-Q

Period ended 2025-09-30; filed 2025-11-07.

0001213900-25-107610

Item 1A. Risk Factors

Current report: 10-Q

Period ended 2026-03-31; filed 2026-05-14.

0001213900-26-056585

Item 1A. Risk Factors

The baseline is this issuer’s latest earlier reporting period of the same form that was filed before the current report. A previous 10-Q is a different quarter, not a year-over-year comparison. Amendments are excluded.

Compared 112 previous paragraphs and 115 current paragraphs.

110 unchanged; 1 reworded; 4 added; 1 removed; 0 previous and 0 current paragraphs rearranged.

Tables are not compared: 44 previous and 44 current tables excluded. Dates, whitespace, punctuation and numbering changes are ignored; changes to financial figures remain significant.

A changed paragraph is not evidence that risk increased or decreased. An unchanged paragraph does not establish that risk stayed the same.

Added paragraphs (4)

Current report

We are no longer an emerging growth company and are now subject to increased reporting requirements, which may increase our costs and require additional management time and resources..

Current report

We were previously an “emerging growth company” until December 31, 2025. As a result of the expiration of our emerging growth company status, we are no longer permitted to take advantage of certain exemptions from various reporting requirements that were available to emerging growth companies.

Current report

As a result, we are now subject to increased disclosure and compliance requirements, which may increase our legal, accounting, audit, insurance, and other compliance costs. In particular, we may be required to comply with the auditor attestation requirements of Section 404(b) of the Sarbanes-Oxley Act of 2002 regarding the effectiveness of our internal control over financial reporting when such requirements become applicable to us. In addition, we are subject to more extensive executive compensation disclosure requirements and other disclosure and governance requirements applicable to companies that are not emerging growth companies.

Current report

These additional requirements may increase our compliance costs and the time and effort required of our management and other personnel. The increased costs and management attention associated with compliance with these requirements could adversely affect our business, financial condition, and results of operations.
Removed paragraphs (1)

Previous report

We are an “emerging growth company” within the meaning of the Securities Act, as modified by the JOBS Act, and we may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies, including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in our periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. As a result, our stockholders may not have access to certain information they may deem important. We could be an emerging growth company for up to five years, although circumstances could cause us to lose that status earlier, including if the market value of our shares of Class A common stock held by non-affiliates exceeds $700 million as of any September 30 before that time, in which case we would no longer be an emerging growth company as of the following December 31. We cannot predict whether investors will find our securities less attractive because we will rely on these exemptions. If some investors find our securities less attractive as a result of our reliance on these exemptions, the trading prices of our securities may be lower than they otherwise would be, there may be a less active trading market for our securities and the trading prices of our securities may be more volatile.
Reworded paragraphs (1)

Previous wording

Additionally, we are a “smaller reporting company” as defined in Rule 10(f)(1) of Regulation S-K. Smaller reporting companies may take advantage of certain reduced disclosure obligations, including, among other things, providing only two years of audited financial statements. We will remain a smaller reporting company until the last day of the fiscal year in which (1) the market value of our common stock held by non-affiliates exceeds $250 million as of the prior September 30 th, or (2) our annual revenues exceeded $100 million during such completed fiscal year and the market value of our common stock held by non-affiliates exceeds $700 million as of the prior September 30 th. To the extent we take advantage of such reduced disclosure obligations, it may also make comparison of our financial statements with other public companies difficult or impossible.

Current wording

Additionally, we qualify as a “smaller reporting company,” as defined in Rule 12b-2 under the Securities Exchange Act of 1934, as amended, and the rules of the U.S. Securities and Exchange Commission. As a smaller reporting company, we are permitted to provide reduced disclosure in our filings with the Securities and Exchange Commission, including, among other things, providing only two years of audited financial statements and reduced executive compensation disclosure. We will remain a smaller reporting company until the last day of the fiscal year in which (1) the market value of our voting and non-voting common equity held by non-affiliates exceeds $250 million as of the prior June 30, or (2) our annual revenues exceed $100 million during such completed fiscal year and the market value of our voting and non-voting common equity held by non-affiliates exceeds $700 million as of the prior June 30. To the extent we rely on such reduced disclosure requirements, it may make comparison of our financial statements and other disclosures with those of other public companies more difficult.* *