{"url_path":"/sec/cmcaf/10-k/2026/item-15","section_key":"item-15","section_title":"Item 15 ** **Exhibits and Financial Statement Schedules**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-18","source_url":"https://www.sec.gov/Archives/edgar/data/1865248/0001477932-26-003931-index.html","accession_number":"0001477932-26-003931","cik":"0001865248","ticker":"CMCAF","issuer_name":"Piermont Valley Acquisition Corp","edgar_url":"https://www.sec.gov/Archives/edgar/data/1865248/0001477932-26-003931-index.html","primary_entity_key":"0001865248","primary_entity_name":"Piermont Valley Acquisition Corp"},"word_count":750,"has_tables":true,"body_markdown":"**Item 15.** **Exhibits and Financial Statement Schedules** \n\n \n\n(a) The following documents are filed as part of this Annual Report on Form 10-K:\n\n \n\n(1) Financial Statements\n\n \n\n(2) Exhibits\n\n \n\nWe hereby file as part of this Annual Report on Form 10-K the exhibits listed in the attached Exhibit Index.\n\n  \n\n**Exhibit**\n\n**No.**\n\n \n\n**Description**\n\n \n\n \n\n \n\n[2.1](http://www.sec.gov/Archives/edgar/data/0001865248/000147793226002395/cmca_ex21.htm)\n\n \n\n[Agreement and Plan of Merger, dated as of April 17, 2026, by and among Tigerless Health, Inc., Tigerless AI Holdings Inc., Tigerless Merger Sub 1 Corp., Tigerless Merger Sub 2 Corp., and Piermont Valley Acquisition Corp. (incorporated by reference to Exhibit 2.1 to the Company’s Current Report on Form 8-K filed with the SEC on April 20, 2026)](http://www.sec.gov/Archives/edgar/data/0001865248/000147793226002395/cmca_ex21.htm)\n\n[3.1](http://www.sec.gov/Archives/edgar/data/1865248/000110465921146845/tm2134652d1_ex3-1.htm)\n\n[Amended and Restated Memorandum and Articles of Association (incorporated by reference to Exhibit 3.1 to the Company’s Current Report on Form 8-K, as filed with the SEC on December 6, 2021).](http://www.sec.gov/Archives/edgar/data/1865248/000110465921146845/tm2134652d1_ex3-1.htm)\n\n[3.2](http://www.sec.gov/Archives/edgar/data/1865248/000110465923066035/tm2317280d1_ex3-1.htm)\n\n[Amendment to the Amended and Restated Memorandum and Articles of Association (incorporated by reference to Exhibit 3.1 to the Company’s Current Report on Form 8-K, as filed with the SEC on May 30, 2023).](http://www.sec.gov/Archives/edgar/data/1865248/000110465923066035/tm2317280d1_ex3-1.htm)\n\n[4.1](http://www.sec.gov/Archives/edgar/data/1865248/000110465921130078/tm2119884d6_ex4-1.htm)\n\n[Specimen Unit Certificate (incorporated by reference to Exhibit 4.1 to the Company’s Registration Statement on Form S-1 (File No. 333-260513), as filed with the SEC on October 27, 2021).](http://www.sec.gov/Archives/edgar/data/1865248/000110465921130078/tm2119884d6_ex4-1.htm)\n\n[4.2](http://www.sec.gov/Archives/edgar/data/1865248/000110465921130078/tm2119884d6_ex4-2.htm)\n\n[Specimen Class A Ordinary Share Certificate (incorporated by reference to Exhibit 4.2 to the Company’s Registration Statement on Form S-1 (File No. 333-260513), as filed with the SEC on October 27, 2021).](http://www.sec.gov/Archives/edgar/data/1865248/000110465921130078/tm2119884d6_ex4-2.htm)\n\n[4.3](http://www.sec.gov/Archives/edgar/data/1865248/000110465921130078/tm2119884d6_ex4-3.htm)\n\n[Specimen Warrant Certificate (incorporated by reference to Exhibit 4.3 to the Company’s Registration Statement on Form S-1 (File No. 333-260513), as filed with the SEC on October 27, 2021).](http://www.sec.gov/Archives/edgar/data/1865248/000110465921130078/tm2119884d6_ex4-3.htm)\n\n[4.4](http://www.sec.gov/Archives/edgar/data/1865248/000110465921146845/tm2134652d1_ex4-1.htm)\n\n[Warrant Agreement, dated November 30, 2021, by and between the Company and Continental (incorporated by reference to Exhibit 4.1 to the Company’s Current Report on Form 8-K, as filed with the SEC on December 6, 2021).](http://www.sec.gov/Archives/edgar/data/1865248/000110465921146845/tm2134652d1_ex4-1.htm)\n\n[4.5](http://www.sec.gov/Archives/edgar/data/1865248/000110465922079928/cmca-20220331xex4d5.htm)\n\n[Description of the Registrant’s Securities (incorporated by reference to Exhibit 4.5 to the Company’s Annual Report on Form 10-K for the fiscal year ended March 31, 2022, as filed with the SEC on July 15, 2022).](http://www.sec.gov/Archives/edgar/data/1865248/000110465922079928/cmca-20220331xex4d5.htm)\n\n[10.1](http://www.sec.gov/Archives/edgar/data/1865248/000110465921130078/tm2119884d6_ex10-9.htm)\n\n[Forward Purchase Agreement, dated June 15, 2021, by and between the Company and Camber Base, LLC (incorporated by reference to Exhibit 10.9 to the Company’s Registration Statement on Form S-1 (File No. 333-260513), as filed with the SEC on October 27, 2021).](http://www.sec.gov/Archives/edgar/data/1865248/000110465921130078/tm2119884d6_ex10-9.htm)\n\n[10.2](http://www.sec.gov/Archives/edgar/data/1865248/000110465921146845/tm2134652d1_ex10-1.htm)\n\n[Letter Agreement, dated November 30, 2021, by and among the Company, the Sponsor and each of the executive officers and directors of the Company (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K, as filed with the SEC on December 6, 2021).](http://www.sec.gov/Archives/edgar/data/1865248/000110465921146845/tm2134652d1_ex10-1.htm)\n\n[10.3](http://www.sec.gov/Archives/edgar/data/1865248/000110465921146845/tm2134652d1_ex10-2.htm)\n\n[Investment Management Trust Agreement, dated November 30, 2021, by and between the Company and Continental (incorporated by reference to Exhibit 10.2 to the Company’s Current Report on Form 8-K, as filed with the SEC on December 6, 2021)).](http://www.sec.gov/Archives/edgar/data/1865248/000110465921146845/tm2134652d1_ex10-2.htm)\n\n[10.4](http://www.sec.gov/Archives/edgar/data/1865248/000110465921146845/tm2134652d1_ex10-3.htm)\n\n[Registration Rights Agreement, dated November 30, 2021, by and among the Company, the Sponsor and certain securityholders (incorporated by reference to Exhibit 10.3 to the Company’s Current Report on Form 8-K, as filed with the SEC on December 6, 2021).](http://www.sec.gov/Archives/edgar/data/1865248/000110465921146845/tm2134652d1_ex10-3.htm)\n\n[10.5](http://www.sec.gov/Archives/edgar/data/1865248/000110465921130078/tm2119884d6_ex10-5.htm)\n\n[Form of Indemnity Agreement (incorporated by reference to Exhibit 10.5 to the Company’s Current Report on Form 8-K, as filed with the SEC on December 6, 2021).](http://www.sec.gov/Archives/edgar/data/1865248/000110465921130078/tm2119884d6_ex10-5.htm)\n\n[10.6](http://www.sec.gov/Archives/edgar/data/1865248/000110465923061388/tm2315944d1_ex10-1.htm)\n\n \n\n[Form of Non-Redemption Agreement (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K, as filed with the SEC on May 16, 2023).](http://www.sec.gov/Archives/edgar/data/1865248/000110465923061388/tm2315944d1_ex10-1.htm)\n\n[10.7](http://www.sec.gov/Archives/edgar/data/1865248/000110465923066035/tm2317280d1_ex10-1.htm)\n\n \n\n[Amendment to the Investment Management Trust Agreement, dated May 23, 2023, by and between the Company and Continental (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K, as filed with the SEC on May 30, 2023).](http://www.sec.gov/Archives/edgar/data/1865248/000110465923066035/tm2317280d1_ex10-1.htm)\n\n[10.8](http://www.sec.gov/Archives/edgar/data/1865248/000147793225005004/cmca_ex101.htm)\n\n \n\n[Share Purchase Agreement (incorporated by reference to Exhibit 10.1 to the Company’s Current Report as filed with the SEC on July 14, 2025).](http://www.sec.gov/Archives/edgar/data/1865248/000147793225005004/cmca_ex101.htm)\n\n[31.1*](cmca_ex311.htm)\n\n \n\n[Certification of Principal Executive Officer and Principal Financial Officer Pursuant to Securities Exchange Act Rules 13a-14(a), as adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.](cmca_ex311.htm)\n\n[32.1.**](cmca_ex321.htm)\n\n \n\n[Certification of Principal Executive Officer and Principal Financial Officer Pursuant to 18 U.S.C. Section 1350, as adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.](cmca_ex321.htm)\n\n101.INS\n\n \n\nInline XBRL Instance Document*\n\n101.SCH\n\n \n\nInline XBRL Taxonomy Extension Schema*\n\n101.CAL\n\n \n\nInline XBRL Taxonomy Extension Calculation Linkbase*\n\n101.DEF\n\n \n\nInline Taxonomy Extension Definition Linkbase*\n\n101.LAB\n\n \n\nInline XBRL Taxonomy Extension Label Linkbase*\n\n101.PRE\n\n \n\nInline XBRL Taxonomy Extension Presentation Linkbase*\n\n104\n\n \n\nCover page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)*\n\n \n\n*\n\nFiled herewith\n\n \n\n**\n\nFurnished herewith"}