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Paramount Skydance Corporation PSKY Direct-to-Consumer — Measurement period adjustments
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Where this comes from
Reported directly by Paramount Skydance Corporation in its filing.
Tagged under the XBRL concept us-gaap:GoodwillPurchaseAccountingAdjustments.
The source filing: Paramount Skydance Corporation’s 10-K, filed February 25, 2026.
- Filed
- Feb 25, 2026, 5:19 PM EST
- Fiscal year
- FY2025
- Accession
- 0002041610-26-000011
| Line item | TV Media | Direct-to-Consumer | Filmed Entertainment | Total |
|---|---|---|---|---|
| Balance at August 6, 2025 (Predecessor) | 5,140 | 2,728 | 2,620 | 10,488 |
| — | — | — | — | |
| Adjustments to Paramount Global’s basis (Note 2) | (5,140) | (1,781) | (2,620) | (9,541) |
| Addition of Skydance | — | — | 40 | 40 |
| Balance at August 7, 2025 (Successor) | — | 947 | 40 | 987 |
| Acquisition | 183 | — | — | 183 |
| Measurement period adjustments | 66 | 325 | 39 | 430 |
| Balance at December 31, 2025 (Successor) | $249 | $1,272 | $79 | $1,600 |
Item 7. Management’s Discussion and Analysis of Results of Operations and Financial Condition.
FAQ
- What is Paramount Skydance Corporation's direct-to-consumer — measurement period adjustments?
- Paramount Skydance Corporation (PSKY) reported direct-to-consumer — measurement period adjustments of $81.25M in Q4 2025.
- What does direct-to-consumer — measurement period adjustments mean?
- This metric represents non-recurring financial adjustments recognized during the measurement period following a business combination or acquisition. It reflects changes in the fair value of assets acquired or liabilities assumed that were not finalized at the initial closing date. These adjustments are critical for investors to understand the true underlying performance of the segment by isolating accounting-driven valuation changes from operational results.
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