---
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"
generated_at: "2026-05-13T21:18:42.432024+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Paramount Skydance recasts historical segment data to reflect new reporting structure

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 8.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0002041610-26-000033
- JSON: https://secwatch.observer/filing/0002041610-26-000033.json
- Plain text: https://secwatch.observer/filing/0002041610-26-000033.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.