{"schema_version":"secwatch.filing_event.v1","accession":"0002041610-26-000016","form_type":"8-K","ticker":"PSKY","cik":"0002041610","company_name":"Paramount Skydance Corp","filed_at":"2026-04-08T23:59:59+00:00","discovered_at":"2026-05-14T18:02:33.438751+00:00","generated_at":"2026-05-15T06:57:03.576297+00:00","sec_items":["7.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Paramount Skydance restructures into three new segments; switches to Adjusted EBITDA","bullets":["New segments: Studios, Direct-to-Consumer, and TV Media, combining film/TV studios and moving Paramount+ with Showtime to DTC.","Primary segment profit measure changed from Adjusted OIBDA to Adjusted EBITDA, also excluding stock-based compensation.","Certain centralized costs previously allocated at segment level now reported within corporate expenses.","Supplemental unaudited 2025 financial data recast under new segments provided for investor review."],"urls":{"canonical":"https://secwatch.observer/filing/0002041610-26-000016","json":"https://secwatch.observer/filing/0002041610-26-000016.json","markdown":"https://secwatch.observer/filing/0002041610-26-000016.md","text":"https://secwatch.observer/filing/0002041610-26-000016.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2041610/000204161026000016/0002041610-26-000016-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2041610/000204161026000016/psky-20260408.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T06:57:03.576297+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}