v3.26.1
SEGMENT REPORTING (Tables)
6 Months Ended
Jun. 30, 2026
SEGMENT REPORTING  
Reconciliation of Revenue from Segments to Consolidated

Three Months Ended

June 30, 2026

(In millions)

U.S. Markets

International Markets

Consolidated

Revenues (1)

$

1,258.6

$

338.1

$

1,596.7

Less:

Film exhibition costs

362.0

78.3

440.3

Food and beverage costs

 

79.7

 

28.0

 

107.7

Operating expense, excluding depreciation and amortization (2)

 

343.7

 

112.4

 

456.1

Rent

 

161.6

 

62.2

 

223.8

General and administrative expense - other, excluding depreciation and amortization (3)

26.0

 

22.7

48.7

Other segment items (4)

 

(1.3)

(1.3)

Adjusted EBITDA

$

285.6

$

35.8

$

321.4

Three Months Ended

June 30, 2025

(In millions)

U.S. Markets

International Markets

Consolidated

Revenues (1)

$

1,114.2

$

283.7

$

1,397.9

Less:

Film exhibition costs

325.6

66.5

392.1

Food and beverage costs

 

72.8

 

23.3

 

96.1

Operating expense, excluding depreciation and amortization (2)

 

342.3

 

113.5

 

455.8

Rent

 

162.7

59.9

222.6

General and administrative expense - other, excluding depreciation and amortization (3)

29.5

 

22.7

52.2

Other segment items (4)

 

 

(10.4)

 

(10.4)

Adjusted EBITDA

$

181.3

$

8.2

$

189.5

Six Months Ended

June 30, 2026

(In millions)

U.S. Markets

International Markets

Consolidated

Revenues (1)

$

1,999.4

$

642.7

$

2,642.1

Less:

Film exhibition costs

548.6

147.3

695.9

Food and beverage costs

 

124.0

 

50.1

 

174.1

Operating expense, excluding depreciation and amortization (2)

 

637.0

 

226.7

 

863.7

Rent

 

324.0

 

123.9

 

447.9

General and administrative expense - other, excluding depreciation and amortization (3)

58.3

 

44.0

102.3

Other segment items (4)

 

(1.5)

(1.5)

Adjusted EBITDA

$

307.5

$

52.2

$

359.7

Six Months Ended

June 30, 2025

(In millions)

U.S. Markets

International Markets

Consolidated

Revenues (1)

$

1,731.2

$

529.2

$

2,260.4

Less:

Film exhibition costs

476.8

120.1

596.9

Food and beverage costs

 

113.8

 

39.5

 

153.3

Operating expense, excluding depreciation and amortization (2)

 

629.4

 

216.8

 

846.2

Rent

 

325.3

115.4

440.7

General and administrative expense - other, excluding depreciation and amortization (3)

61.7

 

40.8

102.5

Other segment items (4)

 

 

(11.0)

 

(11.0)

Adjusted EBITDA

$

124.2

$

7.6

$

131.8

(1)All segment revenues are comprised of revenues from external customers.
(2)Operating expense, excluding depreciation and amortization excludes certain expenses as further defined in the reconciliation of net loss to Adjusted EBITDA below.
(3)General and administrative expense—other, excluding depreciation and amortization excludes stock compensation expense.
(4)Other segment items include government assistance, business interruption insurance recoveries, and attributable EBITDA from International theatre joint ventures.
Segment, Reconciliation of Other Items from Segments to Consolidated

Three Months Ended

June 30, 2026

(In millions)

U.S. Markets

International Markets

Consolidated

Depreciation and amortization

$

57.3

$

18.8

$

76.1

Income tax provision

1.7

1.7

3.4

Other expense

84.7

28.9

113.6

Other significant noncash items:

Stock-based compensation expense

2.9

0.4

3.3

Equity in earnings of non-consolidated entities

(3.4)

(0.6)

(4.0)

Capital expenditures

39.8

5.5

45.3

Three Months Ended

June 30, 2025

(In millions)

U.S. Markets

International Markets

Consolidated

Depreciation and amortization

$

59.1

$

18.7

$

77.8

Income tax provision

0.5

0.7

1.2

Other expense (income)

4.3

(34.3)

(30.0)

Other significant noncash items:

Stock-based compensation expense

5.4

0.6

6.0

Equity in earnings of non-consolidated entities

(2.0)

(0.1)

(2.1)

Capital expenditures

34.0

15.5

49.5

Six Months Ended

June 30, 2026

(In millions)

U.S. Markets

International Markets

Consolidated

Depreciation and amortization

$

114.4

$

37.4

$

151.8

Income tax provision

2.2

3.4

5.6

Other expense

25.8

38.1

63.9

Other significant noncash items:

Stock-based compensation expense

9.5

1.1

10.6

Equity in earnings of non-consolidated entities

(6.0)

(0.7)

(6.7)

Capital expenditures

74.5

17.0

91.5

Six Months Ended

June 30, 2025

(In millions)

U.S. Markets

International Markets

Consolidated

Depreciation and amortization

$

117.9

$

36.0

$

153.9

Income tax provision

1.4

1.4

2.8

Other income

(40.4)

(47.6)

(88.0)

Other significant noncash items:

Stock-based compensation expense

10.9

0.8

11.7

Equity in earnings of non-consolidated entities

(2.7)

(0.2)

(2.9)

Capital expenditures

65.8

30.7

96.5

Schedule of reconciliation of net earnings to Adjusted EBITDA

The following table sets forth a reconciliation of net loss to Adjusted EBITDA:

Three Months Ended

Six Months Ended

(In millions)

June 30, 2026

June 30, 2025

  ​ ​ ​

June 30, 2026

June 30, 2025

Net loss

$

(11.4)

$

(4.7)

$

(128.5)

$

(206.8)

Plus:

Income tax provision (1)

 

3.4

 

1.2

 

5.6

 

2.8

Interest expense

 

136.0

 

129.6

 

275.9

 

248.7

Depreciation and amortization

 

76.1

 

77.8

 

151.8

 

153.9

Certain operating expense (2)

 

2.3

 

2.6

 

2.0

 

5.4

Equity in earnings of non-consolidated entities (3)

 

(4.0)

 

(2.1)

 

(6.7)

 

(2.9)

Attributable EBITDA (4)

0.6

0.1

0.8

0.5

Investment expense (income) (5)

 

0.5

 

(1.4)

 

(17.8)

 

(7.1)

Other expense (income) (6)

 

114.3

 

(19.7)

 

64.6

 

(77.5)

Merger, acquisition and other costs (7)

 

0.3

 

0.1

 

1.4

 

3.1

Stock-based compensation expense (8)

 

3.3

 

6.0

 

10.6

 

11.7

Adjusted EBITDA

$

321.4

$

189.5

$

359.7

$

131.8

(1)For information regarding the income tax provision, see Note 7—Income Taxes.
(2)Amounts represent preopening expense related to temporarily closed screens under renovation, theatre and other closure expense for the permanent closure of screens, disposition of assets, and other non-operating gains or losses included in operating expenses. The Company has excluded these items as they are non-cash in nature or related to theatres that are not open.
(3)Equity in earnings of non-consolidated entities during the three months ended June 30, 2026 primarily consisted of equity in earnings from AC JV, LLC (“AC JV”) of $(3.3) million. Equity in earnings of non-consolidated entities during the three months ended June 30, 2025 primarily consisted of equity in earnings from AC JV of $(1.8) million.

Equity in earnings of non-consolidated entities during the six months ended June 30, 2026 primarily consisted of equity in earnings from AC JV of $(5.7) million. Equity in earnings of non-consolidated entities during the six months ended June 30, 2025 primarily consisted of equity in earnings from AC JV of $(2.6) million.

(4)Attributable EBITDA includes the EBITDA from equity investments in theatre operators in certain International markets. See below for a reconciliation of the Company’s equity in (earnings) of non-consolidated entities to attributable EBITDA. Because these equity investments are in theatre operators in regions where the Company holds a significant market share, the Company believes attributable EBITDA is more indicative of the performance of these equity investments and management uses this measure to monitor and evaluate these equity investments.

Three Months Ended

Six Months Ended

(In millions)

June 30, 2026

June 30, 2025

  ​ ​ ​

June 30, 2026

June 30, 2025

Equity in (earnings) of non-consolidated entities

$

(4.0)

$

(2.1)

$

(6.7)

$

(2.9)

Less:

Equity in (earnings) of non-consolidated entities excluding International theatre joint ventures

(3.5)

(2.2)

(6.2)

(3.0)

Equity in earnings (loss) of International theatre joint ventures

0.5

(0.1)

0.5

(0.1)

Income tax benefit

(0.1)

(0.1)

Investment income

(0.1)

(0.1)

Interest expense

0.1

0.1

Depreciation and amortization

0.2

0.2

0.4

0.6

Attributable EBITDA

$

0.6

$

0.1

$

0.8

$

0.5

(5)Investment expense during the three months ended June 30, 2026 includes unrealized losses on the
Company’s investment in Hycroft of $1.5 million, partially offset by interest income of $(1.0) million. Investment income during the three months ended June 30, 2025 included interest income of $(1.7) million, partially offset by unrealized losses on the Company’s investments in Hycroft of $0.3 million.

Investment income during the six months ended June 30, 2026 includes realized and unrealized gains on the Company’s investments in Hycroft of $(16.5) million and interest income of $(1.3) million. Investment income during the six months ended June 30, 2025 included interest income of $(4.6) million and unrealized gains on the Company’s investments in Hycroft of $(2.5) million.

(6)Other expense during the three months ended June 30, 2026 includes the increase in the fair value of the bifurcated embedded derivative in the New Exchangeable Notes of $41.3 million, the loss on extinguishment of the New Exchangeable Notes of $33.0 million, the loss on extinguishment of the Odeon Notes due 2027 of $30.1 million, the increase in the fair value of the bifurcated embedded derivative in the Existing Exchangeable Notes of $9.8 million, and net periodic pension cost of $0.5 million, partially offset by foreign currency transaction gains of $(0.4) million. Other income during the three months ended June 30, 2025 included foreign currency transaction gains of $(23.9) million, partially offset by an increase in the fair value of the bifurcated embedded derivative in the Existing Exchangeable Notes of $3.9 million and $0.3 million of net periodic pension cost.

Other expense during the six months ended June 30, 2026 includes the loss on extinguishment of the New Exchangeable Notes of $33.0 million, the loss on extinguishment of the Odeon Notes due 2027 of $30.1 million, foreign currency transaction losses of $8.6 million, the increase in the fair value of the bifurcated embedded derivative in the Existing Exchangeable Notes of $2.7 million, net periodic pension cost of $1.0 million and debt modification third party fees of $0.3 million, partially offset by the decrease in the fair value of the bifurcated embedded derivative in the New Exchangeable Notes of $(11.1) million. Other income during the six months ended June 30, 2025 included a decrease in the fair value of the bifurcated embedded derivative in the Existing Exchangeable Notes of $(41.2) million and foreign currency transaction gains of $(36.9) million, partially offset by $0.6 million of net periodic pension cost.

(7)Merger, acquisition and other costs are excluded as they are non-operating in nature.
(8)Non-cash expense included in general and administrative: other.