{"filing":{"accession_number":"0001104659-26-111034","cik":"0002041610","ticker":"PSKY","company_name":"Paramount Skydance Corp","form":"8-K","filing_date":"2026-09-25","report_date":"2026-09-25","primary_document":"tm2610616d11_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2041610/000110465926111034/tm2610616d11_8k.htm"},"events":[{"id":35205,"run_id":32415,"accession_number":"0001104659-26-111034","anchor_item_number":"7.01","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.92,"summary":"The Board declared a material warrant distribution to Class B Common Stock holders as of October 5, 2026, with approximately 470 million warrants to be issued on October 13, 2026 on a 1:1 basis, contingent on closing of the Warner Bros. Discovery acquisition. The warrants are expected to trade separately on NYSE and represent a capital event affecting shareholder value and ownership structure.","company_name":"Paramount Skydance Corp","ticker":"PSKY","filing_date":"2026-09-25","form":"8-K","submitted_at":null,"items":[{"id":39170,"accession_number":"0001104659-26-111034","item_number":"3.01","item_title":null,"event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The primary disclosure in Item 3.01(d) is a transfer of listing from Nasdaq to NYSE, which is a routine administrative matter. However, the supplemental exhibit (EX-99) reveals a material warrant distribution to shareholders—approximately 470 million warrants to be issued on a 1:1 basis to Class B Common Stock holders as of October 5, 2026, contingent on closing of the Warner Bros. Discovery acquisition. While the Item 3.01 heading addresses delisting/transfer, the substance of the filing centers on the warrant dividend distribution, which is a capital event affecting shareholder value and ownership structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-25T21:09:52.754764+00:00","company_name":"","ticker":null,"filing_date":""},{"id":39171,"accession_number":"0001104659-26-111034","item_number":"7.01","item_title":null,"event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The filing discloses the Board's declaration of a warrant distribution to Class B Common Stock holders as of October 5, 2026, with approximately 470 million warrants expected to be issued on October 13, 2026. This is a dividend-like distribution of securities (warrants) to shareholders at no cost, contingent on closing of the WBD Merger. The distribution is material as it affects shareholder value and capital structure, and warrants are expected to trade separately on NYSE.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-25T21:09:52.754764+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":39170,"accession_number":"0001104659-26-111034","item_number":"3.01","item_title":null,"event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The primary disclosure in Item 3.01(d) is a transfer of listing from Nasdaq to NYSE, which is a routine administrative matter. However, the supplemental exhibit (EX-99) reveals a material warrant distribution to shareholders—approximately 470 million warrants to be issued on a 1:1 basis to Class B Common Stock holders as of October 5, 2026, contingent on closing of the Warner Bros. Discovery acquisition. While the Item 3.01 heading addresses delisting/transfer, the substance of the filing centers on the warrant dividend distribution, which is a capital event affecting shareholder value and ownership structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-25T21:09:52.754764+00:00","company_name":"Paramount Skydance Corp","ticker":"PSKY","filing_date":"2026-09-25"},{"id":39171,"accession_number":"0001104659-26-111034","item_number":"7.01","item_title":null,"event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"The filing discloses the Board's declaration of a warrant distribution to Class B Common Stock holders as of October 5, 2026, with approximately 470 million warrants expected to be issued on October 13, 2026. This is a dividend-like distribution of securities (warrants) to shareholders at no cost, contingent on closing of the WBD Merger. The distribution is material as it affects shareholder value and capital structure, and warrants are expected to trade separately on NYSE.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-25T21:09:52.754764+00:00","company_name":"Paramount Skydance Corp","ticker":"PSKY","filing_date":"2026-09-25"}]}