{"schema_version":"secwatch.filing_event.v1","accession":"0002041610-26-000033","form_type":"8-K","ticker":"PSKY","cik":"0002041610","company_name":"Paramount Skydance Corp","filed_at":"2026-05-13T21:16:41+00:00","discovered_at":"2026-05-13T21:18:00.328443+00:00","generated_at":"2026-05-13T21:18:42.432024+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Paramount Skydance recasts historical segment data to reflect new reporting structure","bullets":["New three-segment structure: Studios, Direct-to-Consumer, TV Media (effective 2026).","Recast covers Successor period Aug 7–Dec 31, 2025 within the 2025 Form 10-K.","Segment expense allocations updated; certain costs moved to corporate expenses.","Prior-period segment data not comparable due to accounting basis change.","Recast does not modify prior disclosures or the Feb 2026 Warner Bros. Discovery merger agreement."],"urls":{"canonical":"https://secwatch.observer/filing/0002041610-26-000033","json":"https://secwatch.observer/filing/0002041610-26-000033.json","markdown":"https://secwatch.observer/filing/0002041610-26-000033.md","text":"https://secwatch.observer/filing/0002041610-26-000033.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2041610/000204161026000033/0002041610-26-000033-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2041610/000204161026000033/psky-20260513_d2.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-13T21:18:42.432024+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"}