v3.26.1
STOCKHOLDERS’ EQUITY (Tables)
 12 Months Ended
Dec. 31, 2025
Equity [Abstract]  
Schedule of Paramount Skydance Issued And Outstanding Stock After Completion Of Transactions
The table below details the activity described above and calculates shares of Paramount Skydance Corporation Class A Common Stock and Class B Common Stock issued and outstanding after completion of the Transactions.
(in millions)Class AClass B
Each share of Paramount Global Class A Common Stock converted
   to one share of Paramount Skydance Corporation Class A Common
   Stock
40.7 
Each share of Paramount Global Class B Common Stock converted
   to one share of Paramount Skydance Corporation Class B Common
   Stock
633.6 
Issuance of Paramount Skydance Corporation Class B Common Stock
   to the NAI Equity Investors and certain other affiliates of investors
   in Skydance in exchange for proceeds from the PIPE Transaction		400.0 
Cancellation of cash-settled Class A Common Stock(7.2)
Cancellation of cash-settled Class B Common Stock(285.9)
Conversion of one share of stock-settled Class A Common Stock to
   1.5333 shares of Class B Common Stock
(2.0)3.1 
Issuance of Paramount Skydance Corporation Class B Common Stock
   to holders of Skydance Membership Units and Skydance Phantom
   Unit awards		313.8 
Total share issuance, net of cancellations(9.2)431.0 
Total shares of Paramount Skydance Corporation Class A and Class B
   Common Stock issued and outstanding after the Transactions		31.5 1,064.6 
Schedule of Dividends Declared Per Share and Total Dividends
The following table presents dividends declared per share and total dividends for Paramount Skydance Corporation Class B Common Stock for the Successor period and Paramount Global’s Class A and Class B Common Stock for the Predecessor periods.
SuccessorPredecessor
Period From August 7 - December 31,Period From January 1 - August 6,Year Ended December 31,
2025202520242023
Class A and Class B Common Stock
Dividends declared per common share$.10 $.10 $.20 $.39 
Total common stock dividends$114 $70 $138 $261 
Schedule of Changes in Components of Accumulated Other Comprehensive Loss
The following table summarizes the changes in the components of accumulated other comprehensive income (loss).
Continuing OperationsDiscontinued Operations
Cumulative
Translation
Adjustments		Net Actuarial
Loss and Prior
Service Cost
Other Comprehensive Income (Loss) (a)
Accumulated
Other
Comprehensive Income (Loss)
At December 31, 2022 (Predecessor)
$(680)$(1,097)$(30)$(1,807)
Other comprehensive income before reclassifications132 (7)(5)120 
Reclassifications to net earnings44 
(b)
52 
(c)
35 
(d)
131 
Other comprehensive income176 45 30 251 
At December 31, 2023 (Predecessor)
(504)(1,052)— (1,556)
Other comprehensive income (loss) before
reclassifications		(153)55 — (98)
Reclassifications to net loss— 50 
(c)
— 50 
Other comprehensive income (loss)(153)105 — (48)
At December 31, 2024 (Predecessor)(657)(947)— (1,604)
Other comprehensive income before reclassifications115 — — 115 
Reclassifications to net earnings— 25 
(c)
— 25 
Other comprehensive income115 25 — 140 
At August 6, 2025 (Predecessor)(542)(922)— (1,464)
Adjustments to Paramount Global’s basis542 
(e)
922 
(e)
— 1,464 
At August 7, 2025 (Successor)— — — — 
Other comprehensive income40 19 — 59 
At December 31, 2025 (Successor)$40 $19 $— $59 
(a) Reflects cumulative translation adjustments.
(b) Reflects amounts realized within “Gain (loss) from investments” on the Consolidated Statement of Operations in connection with the dilution of our interest in Viacom18 (see Note 11).
(c) Reflects amortization of net actuarial losses.
(d) Reflects amounts realized within “Net earnings from discontinued operations, net of tax” on the Consolidated Statement of Operations in connection with the sale of Simon & Schuster (see Note 19).
(e) In connection with the change in control of Paramount Global that established a new accounting basis, the historical equity of Paramount Global was reversed.