Basis of Presentation	9 Months Ended
Sep. 30, 2026
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation See the Glossary of defined terms at the beginning of this Quarterly Report on Form 10-Q for terms used throughout the condensed consolidated financial statements. General Liberty Latin America Ltd. is a registered company in Bermuda that primarily includes (i) C&W; (ii) Liberty Communications PR; and (iii) LBT CT Communications, S.A. (a less than wholly-owned entity) and its subsidiaries, which include Liberty Telecomunicaciones. C&W owns less than 100% of certain of its consolidated subsidiaries, including C&W Bahamas, C&W Jamaica and CWP. We are an international provider of fixed, mobile and subsea telecommunications services. We provide: A.residential and B2B services in: i.over 20 countries across Latin America and the Caribbean through two of our reportable segments, Liberty Caribbean and C&W Panama; ii.Puerto Rico and USVI, through our reportable segment Liberty Puerto Rico; and iii.Costa Rica, through our reportable segment Liberty Costa Rica. B.through our reportable segment Liberty Networks, (i) enterprise services in certain other countries in Latin America and the Caribbean and (ii) wholesale services over our subsea and terrestrial fiber optic cable networks that connect over 30 markets in that region. Unless otherwise indicated, ownership percentages are calculated as of September 30, 2026. The accompanying condensed consolidated financial statements have been prepared in accordance with U.S. GAAP and with the instructions to the Quarterly Report on Form 10-Q and Article 10 of Regulation S-X for interim financial information. Accordingly, these financial statements do not include all of the information required by U.S. GAAP or SEC rules and regulations for complete financial statements. In the opinion of management, these financial statements reflect all adjustments (consisting of normal recurring adjustments) necessary for a fair presentation of the results of operations for the interim periods presented. The results of operations for any interim period are not necessarily indicative of results for the full year. These condensed consolidated financial statements should be read in conjunction with our consolidated financial statements and notes thereto included in our 2025 Form 10-K. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Estimates and assumptions are used in accounting for, among other things, the valuation of acquisition-related assets and liabilities, expected credit losses, programming and copyright expenses, deferred income taxes and related valuation allowances, loss contingencies, fair value measurements, impairment assessments, capitalization of internal costs associated with construction and installation activities, useful lives of long-lived assets and actuarial liabilities associated with certain benefit plans. Actual results could differ from those estimates. Certain prior-period amounts have been reclassified to conform to the current period presentation. Liquidity Within 12 months from the issuance of these condensed consolidated financial statements, in October 2027, the $1,161 million principal amount of the 2027 LPR Senior Secured Notes will be due and payable by LCPR Senior Secured Financing. The proceeds of the 2027 LPR Senior Secured Notes were on-lent by LCPR Senior Secured Financing to certain entities within our Liberty Puerto Rico borrowing group, and the related senior secured proceeds loan will be due and payable at the same time that the 2027 LPR Senior Secured Notes become due and payable. The Company and our Liberty Puerto Rico borrowing group have respectively engaged advisors and are in discussions with the creditors of LCPR Senior Secured Financing and LCPR Loan Financing, and their respective advisors, in relation to managing the liabilities arising from the senior secured proceeds loans made by such entities to the Liberty Puerto Rico borrowing group, including the senior secured proceeds loan relating to the 2027 LPR Senior Secured Notes. As of November 4, 2026, these discussions have not resulted in an agreement between the parties, and the position of the relevant entities within the Liberty Puerto Rico borrowing group with respect to their debt and our position with respect to our equity interests in such entities remain uncertain. If an agreement is not reached before the maturity of the 2027 LPR Senior Secured Notes and the 2027 LPR Senior Secured Notes are not repaid in full, those creditors may seek to instruct LCPR Senior Secured Financing and LCPR Loan Financing to enforce their respective security interests over 100% of the equity in certain entities within the Liberty Puerto Rico borrowing group pursuant to the terms of the 2027 LPR Senior Secured Notes, the 2029 LPR Senior Secured Notes, the 2028 LPR Term Loan and the related senior secured proceeds loans, which would result in a loss of control and deconsolidation of those entities from our consolidated financial statements. The indebtedness of our other borrowing groups do not contain cross-default or cross-acceleration provisions to the indebtedness of the Liberty Puerto Rico borrowing group. As such, a default with respect to the 2027 LPR Senior Secured Notes, the 2029 LPR Senior Secured Notes, the 2028 LPR Term Loan and the related senior secured proceeds loans would not result in the acceleration of debt obligations of our other borrowing groups or Liberty Latin America’s ability to service its own obligations. Management has evaluated the potential impact on Liberty Latin America if an agreement with the applicable creditors is not reached and certain entities within the Liberty Puerto Rico borrowing group are deconsolidated. Based on the structure of our borrowing groups, the absence of any cross-default or cross-acceleration provisions between them, and the fact that the indebtedness of the Liberty Puerto Rico borrowing group is non-recourse to, and is not guaranteed by, the Company or our other borrowing groups, management does not expect such an outcome to impair Liberty Latin America’s ability to continue to operate or meet its obligations as they become due.

Liberty Latin America Ltd. is a registered company in Bermuda that primarily includes (i) C&W; (ii) Liberty Communications PR; and (iii) LBT CT Communications, S.A. (a less than wholly-owned entity) and its subsidiaries, which include Liberty Telecomunicaciones. C&W owns less than 100% of certain of its consolidated subsidiaries, including C&W Bahamas, C&W Jamaica and CWP.

B.through our reportable segment Liberty Networks, (i) enterprise services in certain other countries in Latin America and the Caribbean and (ii) wholesale services over our subsea and terrestrial fiber optic cable networks that connect over 30 markets in that region.

The accompanying condensed consolidated financial statements have been prepared in accordance with U.S. GAAP and with the instructions to the Quarterly Report on Form 10-Q and Article 10 of Regulation S-X for interim financial information. Accordingly, these financial statements do not include all of the information required by U.S. GAAP or SEC rules and regulations for complete financial statements. In the opinion of management, these financial statements reflect all adjustments (consisting of normal recurring adjustments) necessary for a fair presentation of the results of operations for the interim periods presented. The results of operations for any interim period are not necessarily indicative of results for the full year. These condensed consolidated financial statements should be read in conjunction with our consolidated financial statements and notes thereto included in our 2025 Form 10-K.

The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Estimates and assumptions are used in accounting for, among other things, the valuation of acquisition-related assets and liabilities, expected credit losses, programming and copyright expenses, deferred income taxes and related valuation allowances, loss contingencies, fair value measurements, impairment assessments, capitalization of internal costs associated with construction and installation activities, useful lives of long-lived assets and actuarial liabilities associated with certain benefit plans. Actual results could differ from those estimates. Certain prior-period amounts have been reclassified to conform to the current period presentation.

Within 12 months from the issuance of these condensed consolidated financial statements, in October 2027, the $1,161 million principal amount of the 2027 LPR Senior Secured Notes will be due and payable by LCPR Senior Secured Financing. The proceeds of the 2027 LPR Senior Secured Notes were on-lent by LCPR Senior Secured Financing to certain entities within our Liberty Puerto Rico borrowing group, and the related senior secured proceeds loan will be due and payable at the same time that the 2027 LPR Senior Secured Notes become due and payable.

The Company and our Liberty Puerto Rico borrowing group have respectively engaged advisors and are in discussions with the creditors of LCPR Senior Secured Financing and LCPR Loan Financing, and their respective advisors, in relation to

managing the liabilities arising from the senior secured proceeds loans made by such entities to the Liberty Puerto Rico borrowing group, including the senior secured proceeds loan relating to the 2027 LPR Senior Secured Notes.

As of November 4, 2026, these discussions have not resulted in an agreement between the parties, and the position of the relevant entities within the Liberty Puerto Rico borrowing group with respect to their debt and our position with respect to our equity interests in such entities remain uncertain. If an agreement is not reached before the maturity of the 2027 LPR Senior Secured Notes and the 2027 LPR Senior Secured Notes are not repaid in full, those creditors may seek to instruct LCPR Senior Secured Financing and LCPR Loan Financing to enforce their respective security interests over 100% of the equity in certain entities within the Liberty Puerto Rico borrowing group pursuant to the terms of the 2027 LPR Senior Secured Notes, the 2029 LPR Senior Secured Notes, the 2028 LPR Term Loan and the related senior secured proceeds loans, which would result in a loss of control and deconsolidation of those entities from our consolidated financial statements.

The indebtedness of our other borrowing groups do not contain cross-default or cross-acceleration provisions to the indebtedness of the Liberty Puerto Rico borrowing group. As such, a default with respect to the 2027 LPR Senior Secured Notes, the 2029 LPR Senior Secured Notes, the 2028 LPR Term Loan and the related senior secured proceeds loans would not result in the acceleration of debt obligations of our other borrowing groups or Liberty Latin America’s ability to service its own obligations.

Management has evaluated the potential impact on Liberty Latin America if an agreement with the applicable creditors is not reached and certain entities within the Liberty Puerto Rico borrowing group are deconsolidated. Based on the structure of our borrowing groups, the absence of any cross-default or cross-acceleration provisions between them, and the fact that the indebtedness of the Liberty Puerto Rico borrowing group is non-recourse to, and is not guaranteed by, the Company or our other borrowing groups, management does not expect such an outcome to impair Liberty Latin America’s ability to continue to operate or meet its obligations as they become due.