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STOCKHOLDERS’ EQUITY (Tables) | 12 Months Ended
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Dec. 31, 2025
Equity [Abstract] |
Schedule of Paramount Skydance Issued And Outstanding Stock After Completion Of Transactions | The table below details the activity described above and calculates shares of Paramount Skydance Corporation Class A Common Stock and Class B Common Stock issued and outstanding after completion of the Transactions.
(in millions) |  | Class A |  | Class B |
Each share of Paramount Global Class A Common Stock converted to one share of Paramount Skydance Corporation Class A Common Stock |  | 40.7 |  |  |  |
Each share of Paramount Global Class B Common Stock converted to one share of Paramount Skydance Corporation Class B Common Stock |  |  |  | 633.6 |  |
Issuance of Paramount Skydance Corporation Class B Common Stock to the NAI Equity Investors and certain other affiliates of investors in Skydance in exchange for proceeds from the PIPE Transaction |  |  |  | 400.0 |  |
Cancellation of cash-settled Class A Common Stock |  | (7.2) |  |  |  |
Cancellation of cash-settled Class B Common Stock |  |  |  | (285.9) |  |
Conversion of one share of stock-settled Class A Common Stock to 1.5333 shares of Class B Common Stock |  | (2.0) |  |  | 3.1 |  |
Issuance of Paramount Skydance Corporation Class B Common Stock to holders of Skydance Membership Units and Skydance Phantom Unit awards |  |  |  | 313.8 |  |
Total share issuance, net of cancellations |  | (9.2) |  |  | 431.0 |  |
Total shares of Paramount Skydance Corporation Class A and Class B Common Stock issued and outstanding after the Transactions |  | 31.5 |  |  | 1,064.6 |  |
Schedule of Dividends Declared Per Share and Total Dividends | The following table presents dividends declared per share and total dividends for Paramount Skydance Corporation Class B Common Stock for the Successor period and Paramount Global’s Class A and Class B Common Stock for the Predecessor periods.
|  | Successor |  |  | Predecessor
|  | Period From August 7 - December 31, |  |  | Period From January 1 - August 6, |  | Year Ended December 31,
|  |  |  |  | 2025 |  |  |  |  | 2025 |  |  | 2024 |  | 2023
Class A and Class B Common Stock |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Dividends declared per common share |  |  |  |  | $ | .10 |  |  |  |  |  | $ | .10 |  |  |  | $ | .20 |  |  | $ | .39 |
Total common stock dividends |  |  |  |  | $ | 114 |  |  |  |  |  | $ | 70 |  |  |  | $ | 138 |  |  | $ | 261 |
Schedule of Changes in Components of Accumulated Other Comprehensive Loss | The following table summarizes the changes in the components of accumulated other comprehensive income (loss).
| Continuing Operations |  | Discontinued Operations |  |  |  |
| Cumulative Translation Adjustments |  | Net Actuarial Loss and Prior Service Cost |  | Other Comprehensive Income (Loss) (a) |  | Accumulated Other Comprehensive Income (Loss)
At December 31, 2022 (Predecessor) |  | $ | (680) |  |  |  |  | $ | (1,097) |  |  |  |  | $ | (30) |  |  |  |  | $ | (1,807) |  |
Other comprehensive income before reclassifications |  | 132 |  |  |  |  | (7) |  |  |  |  | (5) |  |  |  |  | 120 |  |
Reclassifications to net earnings |  | 44 |  | (b) |  |  | 52 |  | (c) |  |  | 35 |  | (d) |  |  | 131 |  |
Other comprehensive income |  | 176 |  |  |  |  | 45 |  |  |  |  | 30 |  |  |  |  | 251 |  |
At December 31, 2023 (Predecessor) |  | (504) |  |  |  |  | (1,052) |  |  |  |  | — |  |  |  |  | (1,556) |  |
Other comprehensive income (loss) before reclassifications |  | (153) |  |  |  |  | 55 |  |  |  |  | — |  |  |  |  | (98) |  |
Reclassifications to net loss |  | — |  |  |  |  | 50 |  | (c) |  |  | — |  |  |  |  | 50 |  |
Other comprehensive income (loss) |  | (153) |  |  |  |  | 105 |  |  |  |  | — |  |  |  |  | (48) |  |
At December 31, 2024 (Predecessor) |  | (657) |  |  |  |  | (947) |  |  |  |  | — |  |  |  |  | (1,604) |  |
Other comprehensive income before reclassifications |  | 115 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 115 |  |
Reclassifications to net earnings |  | — |  |  |  |  | 25 |  | (c) |  |  | — |  |  |  |  | 25 |  |
Other comprehensive income |  | 115 |  |  |  |  | 25 |  |  |  |  | — |  |  |  |  | 140 |  |
At August 6, 2025 (Predecessor) |  | (542) |  |  |  |  | (922) |  |  |  |  | — |  |  |  |  | (1,464) |  |
Adjustments to Paramount Global’s basis |  | 542 |  | (e) |  |  | 922 |  | (e) |  |  | — |  |  |  |  | 1,464 |  |
At August 7, 2025 (Successor) |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |
Other comprehensive income |  | 40 |  |  |  |  | 19 |  |  |  |  | — |  |  |  |  | 59 |  |
At December 31, 2025 (Successor) |  | $ | 40 |  |  |  |  | $ | 19 |  |  |  |  | $ | — |  |  |  |  | $ | 59 |  |
(a) Reflects cumulative translation adjustments. (b) Reflects amounts realized within “Gain (loss) from investments” on the Consolidated Statement of Operations in connection with the dilution of our interest in Viacom18 (see Note 11). (c) Reflects amortization of net actuarial losses. (d) Reflects amounts realized within “Net earnings from discontinued operations, net of tax” on the Consolidated Statement of Operations in connection with the sale of Simon & Schuster (see Note 19). (e) In connection with the change in control of Paramount Global that established a new accounting basis, the historical equity of Paramount Global was reversed.

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