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    PSKY
    Earnings call· Jun 2026(Q2 FY26)

    Paramount Skydance Q2 FY26 earnings call PSKY

    Aug 4, 2026 Source

    Executive summary

    Paramount Skydance Q2 FY26 — Strong Streaming Growth and Raised Guidance

    Paramount Skydance delivered a strong second quarter, marked by robust growth in its direct-to-consumer segment and a return to profitability for its Studios business. The company raised its full-year adjusted EBITDA and free cash flow conversion guidance, reflecting successful cost management and accelerating digital transition. While the Warner Bros. Discovery merger faces extended legal proceedings and associated costs, management remains confident in its eventual close and the strategic benefits of scale.

    Highlights

    5
    • Paramount+ subscribers grew to nearly 82 million, with 2 million net adds in the quarter and the best retention ever.

    • DTC revenue increased 16% year-over-year, driven by subscriber growth and ARPU improvement.

    • Studios business achieved profitability in Q2, reporting $36 million in adjusted EBITDA, up from a loss last year, with revenue up 16%.

    • Company-wide adjusted EBITDA grew 27% year-over-year to $1.1 billion, leading to raised full-year guidance to $3.8 billion-$3.9 billion.

    • Full-year free cash flow conversion guidance was raised to at least 10% (excluding transformation costs) from 5%.

    Concerns

    3
    • TV Media advertising revenue declined 14% year-over-year in Q2, impacted by the absence of NCAA and prior asset sales.

    • Pluto remained a drag on advertising revenue in Q2, consistent with Q1 results, though expected to return to growth in H2.

    • The Warner Bros. Discovery transaction faces ongoing litigation, with a trial date set for March next year, incurring incremental costs of $8M-$9M per month and potential $650M/quarter ticking fees if closing after September 30.

    Guidance & targets

    8
    CategoryTargetConfidence
    Full-year 2026 Adjusted EBITDA
    $3.8 billion to $3.9 billion
    high materiality
    High
    Full-year 2026 Free Cash Flow Conversion
    at least 10%
    high materiality
    High
    Full-year 2026 Revenue
    $30 billion
    medium materiality
    High
    Q3 2026 Revenue
    $6.95 billion to $7.15 billion
    medium materiality
    High
    Q3 2026 Adjusted EBITDA
    $875 million to $975 million
    medium materiality
    High
    Q3 2026 Paramount+ Subscribers
    relatively flat
    medium materiality
    Medium
    Skydance-Paramount Merger Total Efficiencies
    $3 billion plus
    high materiality
    High
    Run Rate Efficiencies
    over $2.7 billion
    high materiality
    High

    Segment performance

    3
    SegmentRevenueYoYQoQMargin
    Studios
    Achieved profitability in Q2, up from a loss last year. Significant increase in film and TV series output. Improved marketing and distribution efficiency. Strong licensing momentum.
    Films released 2026: 15Films released last year: 8Series in production 2026: 90Episodes of television 2026: 800Marketing efficiency (box office generated per dollar): Up 11% (2026 vs 2025)Licensing growth: Double-digitLibrary revenue growth: Double-digit
    Up 16%16%$36 million Adjusted EBITDA
    TV Media
    Profitability improved despite revenue decline amid industry shift away from linear. Affiliate revenue declines have slowed, and subscriber declines are moderating. Q2 ad revenue impacted by NCAA absence and asset sales.
    Q2 advertising decline: 14% YoY
    DeclinedProfit grew 14%
    DTC (Paramount+)
    Strong revenue growth driven by subscriber additions and ARPU improvement. Achieved best retention and significant engagement growth. Expects revenue acceleration in H2.
    Subscribers: 81.6 million globallyNet adds: 2 millionUnderlying net adds (before hard bundles): 4 millionRetention: Best quarter everTotal view hours growth: Double-digit
    Up 16%16%

    Operational metrics

    19
    WBD Transaction Incremental Financing Costs
    $8 million to $9 million
    per month

    Costs for the bridge financing beyond September 30.

    WBD Transaction Additional Bridge Commitment Fee
    $190 million
    by June 2027

    Additional fee if the transaction does not close until June 2027.

    WBD Transaction Ticking Fee
    $0.25
    per quarter

    Fee payable to WBD shareholders if the merger closes after September 30.

    Cash Balance
    $1.6 billion
    Q2 FY26

    Cash balance at the end of Q2, contributing to sufficient liquidity.

    Undrawn Revolver Capacity
    $3.2 billion
    Q2 FY26

    Available liquidity at the end of Q2.

    Combined Company TV Watch Time Market Share
    less than 20%
    past 12 months

    Management's argument for no competition concerns regarding the WBD merger.

    Combined Company TV Watch Time Market Share (including YouTube)
    13.4%
    most recent

    Management's argument for no competition concerns regarding the WBD merger.

    Combined Company Theatrical Box Office Market Share
    18%
    past 12 months

    Management's argument for no competition concerns regarding the WBD merger.

    Combined Company Theatrical Box Office Market Share
    22%
    past 24 months

    Management's argument for no competition concerns regarding the WBD merger.

    Paramount+ Revenue Growth Drivers
    1/3 subscriber growth, 2/3 ARPU increase
    Q2 FY26

    Breakdown of the 16% revenue growth for Paramount+.

    Paramount+ Underlying Subscribers Added
    4 millionnearly double Q1
    Q2 FY26

    Strong underlying growth for Paramount+.

    TV Media Advertising Decline Drivers
    8 percentage point impact from NCAA, 3 percentage point headwind from Telefe/Chilevision sale, 2 percentage point political benefit
    Q2 FY26

    Breakdown of the 14% YoY decline in TV Media advertising.

    Paramount+ Advertising Growth
    double-digit
    Q2 FY26

    Driven by premium demand, live sports, and increasing sell-through.

    Pluto Ad Performance
    remained a dragconsistent with Q1
    Q2 FY26

    Expected to return to growth in H2 following platform relaunch.

    Cost Savings from Technology
    ~$200 million
    annual

    Part of the broader cost savings program.

    Cost Savings from Facilities and Procurement
    ~$100 million
    annual

    Part of the broader cost savings program.

    AI Programming Efficiency
    50%
    current

    AI's impact on computer programming speed.

    UFC 324 Viewers
    17 million
    event

    UFC 324 delivered the largest live exclusive event in Paramount+ history.

    UFC 324 Global Viewers
    45 million
    event

    As announced by TKO on their earnings call.

    Industry KPIs

    6
    MetricValueDetails
    Total revenue$30 billionUSD
    Adjusted EBITDA$1.1 billionUSD
    Content title performanceDutton Ranch, UFC, World Cup, Scary Movie, Swapped
    Cash marketable securities$1.6 billionUSD
    M a integration cost synergies$3 billion plusUSD
    Free cash flow operating cash flowat least 10%%

    Product announcements

    3
    ProductTypeDetails
    Pluto Web Experiencelaunch
    Paramount+, BET+, Pluto Tech Stack Convergencemilestone
    Pluto Content Investmentsexpansion

    Deals & partnerships

    2
    Warner Bros. DiscoveryProposed combination to create a stronger, well-capitalized creative-first company with scale to compete globally.

    Received approvals from 65 jurisdictions worldwide. Litigation trial date set for March next year. Management is confident in closing the transaction.

    SkydanceMerger with Paramount to drive enterprise-wide efficiencies and strengthen content pipeline.

    The merger was completed prior to this reporting period. Efficiencies are being realized through reorganization and improved content ROI.

    Risks & headwinds

    3
    WBD Merger Litigation and Delay CostsOngoing through March next year and potentially beyond

    Ongoing litigation with trial set for March next year. Incremental financing costs of $8M-$9M per month. Potential ticking fee of $0.25 per share per quarter (~$650M per quarter) if closing after September 30.

    Mitigation: Management is confident in winning at trial and is open to an out-of-court solution. Financing is locked in, and current liquidity is sufficient to manage through the extended timeline.

    Linear TV Revenue DeclineOngoing

    TV Media advertising revenue declined 14% year-over-year in Q2. Revenue declined amid broader industry shift away from linear.

    Mitigation: Managing the business effectively to improve margins despite revenue decline. Strong relationships with affiliate partners. Innovation with MVPDs and virtual MVPDs (e.g., skinny bundles). Digital transition focus with new leadership and technology investments.

    Pluto Advertising PerformanceQ2 FY26

    Pluto remained a drag on advertising revenue in Q2, consistent with Q1 results.

    Mitigation: Relaunching the Pluto platform in summer. Expectation for Pluto to return to growth in the back half of the year. Investing in technology to monetize more ad impressions across the digital portfolio.

    What to watch in Q3 FY26

    5

    WBD Merger Status

    Next quarter (updates on litigation/costs), March next year (trial)
    CurrentOngoing litigation, trial set for March next year.
    TargetResolution of litigation, progress towards closing.

    Why it matters

    The merger is central to the company's scale strategy and has significant financial implications (costs, synergies).

    As it relates to the ongoing litigation, we're absolutely open to finding a solution out of court, but we also really believe that we'll win at trial. We believe that the facts and the law are on our side, and the trial date was just set for March of this -- of next year.

    Q&A highlights

    7

    What is the update on the Warner Bros. Discovery transaction, and what is the path forward if it doesn't close?

    Management is highly confident the transaction will close, citing approvals from 65 jurisdictions and no competition concerns based on market share data. Litigation is ongoing with a trial set for March next year, but management believes they will win. Financing is in place, and the deal creates a stronger competitor.

    Look, we remain highly confident that this transaction will close, and we're preparing for basically a successful combination once it does. If you take a step back and just look at exactly where we are today, we received approvals from basically 65 regulators representing 65 countries around the world, including the United States federal government, Canada, European Union, China and many more.

    asked by Steve Cahall · answered by David Ellison

    3 min read6 chapters

    Detailed Narrative

    01

    WBD Merger Update and Strategic Rationale

    Paramount Skydance remains highly confident in the closing of the Warner Bros. Discovery transaction, having received approvals from 65 jurisdictions globally, including the US, Canada, and EU. Management asserts the deal raises no competition concerns, citing the combined entity's television market share of less than 20% (excluding YouTube) and 13.4% (including YouTube), and domestic box office share of 18-22%. While litigation is ongoing with a trial set for March next year, the company is open to an out-of-court solution and believes the facts and law are on its side. The financing is locked in, though incremental costs of $8M-$9M per month and a potential $650M per quarter ticking fee (if closing after September 30) are noted.

    02

    Streaming Business Momentum and Tech Convergence

    The direct-to-consumer (DTC) business, primarily Paramount+, demonstrated strong momentum with 16% year-over-year revenue growth, driven by both subscriber additions and ARPU improvement. Paramount+ reached nearly 82 million global subscribers, adding 2 million net subscribers in Q2 (4 million underlying before hard bundles), and achieved its best retention quarter ever with double-digit growth in total view hours. The company is on track to converge its tech stacks for Paramount+, BET+, and Pluto by the end of summer, with Pluto's web experience already live. This integration is expected to improve personalization, discovery, ad experience, and monetization, with content investments planned for Pluto in Q4.

    03

    Studios Turnaround and Content Strategy

    The Studios business returned to profitability in Q2, reporting $36 million in adjusted EBITDA, a significant improvement from a loss in the prior year. Revenue for the segment grew 16%. The company has significantly increased its film output, with 15 films slated for 2026 (up from 8 last year) and 90 series/800 episodes in television production. Management highlighted improved marketing efficiency, with each dollar of marketing spend generating 11% more box office in 2026 compared to 2025. Double-digit licensing growth and library revenue growth further contributed to the segment's strong performance, with a focus on investing in top-tier creative talent and a robust slate for future years.

    04

    TV Media Performance and Advertising Outlook

    TV Media's profit grew 14% despite a revenue decline, reflecting effective management against the broader industry shift away from linear television. Affiliate revenue declines have slowed, and subscriber churn is moderating. Q2 advertising revenue for TV Media declined 14% year-over-year, primarily due to the absence of NCAA coverage (8 percentage point impact) and the sale of Telefe and Chilevision (3 percentage point headwind), partially offset by a 2 percentage point political benefit. Paramount+ delivered double-digit ad growth, but Pluto remained a drag, though it is expected to return to growth in the second half of the year following its relaunch. Overall company ad revenue is projected to return to growth in H2.

    05

    AI as a Creative and Efficiency Enabler

    Paramount Skydance views artificial intelligence as a powerful tool for storytellers and a significant unlock for creativity and efficiency across the business, rather than a replacement for human talent. Management anticipates AI will enhance creative processes and drive efficiencies, citing a 50% improvement in computer programming project completion. The company believes AI can deepen fan engagement by enabling interactive experiences with beloved intellectual properties, such as conversational AI with characters or user-generated content within established universes. Despite the rise of AI-generated content, a premium is expected for handcrafted, high-quality, artist-driven storytelling.

    06

    Cost Transformation and Synergy Realization

    The company is making substantial progress on its cost transformation initiatives, tracking to over $2.7 billion in run rate efficiencies by year-end, and still expects to achieve over $3 billion in total efficiencies from the Skydance-Paramount merger. Key areas of savings include technology, with an estimated $200 million from ERP migration to Oracle Fusion (complete by end of next year), tech stack integration for streaming platforms, and economizing cloud provider spend. An additional $100 million in savings is expected from consolidating facilities management and procurement efficiencies in areas like professional services and marketing.

    AI-generated summary of the company’s earnings call. Not investment advice.