Paramount Skydance Corporation Class B Common Stock (PSKY)

Current ratio

		Jun 30, 2025	Mar 31, 2025	Dec 31, 2024	Sep 30, 2024	Jun 30, 2024	Mar 31, 2024	Dec 31, 2023	Sep 30, 2023	Jun 30, 2023	Mar 31, 2023	Dec 31, 2022	Sep 30, 2022	Jun 30, 2022	Mar 31, 2022	Dec 31, 2021	Sep 30, 2021	Jun 30, 2021	Mar 31, 2021	Dec 31, 2020	Sep 30, 2020
Total current assets	US$ in thousands	12,117,000	11,973,000	12,542,000	11,925,000	11,679,000	11,932,000	12,703,000	12,711,000	12,459,000	12,657,000	13,734,000	13,524,000	14,182,000	15,354,000	16,676,000	14,798,000	15,254,000	15,487,000	13,779,000	13,157,000
Total current liabilities	US$ in thousands	8,730,000	9,292,000	9,631,000	9,354,000	9,006,000	9,244,000	9,656,000	10,050,000	10,670,000	11,295,000	11,191,000	10,326,000	9,636,000	9,723,000	9,479,000	8,913,000	8,586,000	8,701,000	8,296,000	7,763,000
Current ratio		1.39	1.29	1.30	1.27	1.30	1.29	1.32	1.26	1.17	1.12	1.23	1.31	1.47	1.58	1.76	1.66	1.78	1.78	1.66	1.69

June 30, 2025 calculation

Current ratio = Total current assets ÷ Total current liabilities
= $12,117,000K ÷ $8,730,000K
= 1.39

The current ratio of Paramount Skydance Corporation Class B Common Stock demonstrates a trend of gradual fluctuation over the observed period from September 30, 2020, to June 30, 2025. Initially, the ratio stood at 1.69 in September 2020, indicating that the company's current assets surpassed current liabilities by approximately 69%. Throughout 2021, the ratio experienced minor variations, reaching a peak of 1.78 in March and June 2021, before declining slightly to 1.66 by September 2021 and reverting to 1.76 at the end of 2021.

In 2022, the ratio continued its downward trajectory, dropping from 1.58 at the close of March to 1.47 by June, and further decreasing to 1.31 by September. This declining trend persisted into 2023, with the ratio reaching its lowest point in this period at 1.12 in March 2023. Following this trough, a modest recovery emerged, with the ratio rising to 1.17 in June 2023 and slightly improving to 1.26 by September 2023.

In the most recent data, the ratio has demonstrated relative stability, measuring at approximately 1.30 in December 2023 and March 2024, slightly decreasing to 1.27 in September 2024 before increasing again to 1.30 in December 2024. For the first half of 2025, the ratio has exhibited a modest upward trend, reaching 1.39 by June 2025.

Overall, the company's current ratio has experienced significant fluctuations, with periods of decline indicating potential tightening of liquidity, especially in 2022 and early 2023, followed by periods of stabilization and slight improvement. A current ratio consistently above 1 suggests that Paramount Skydance generally maintains sufficient short-term assets to meet its short-term liabilities, although the downward trend in recent years warrants ongoing monitoring to ensure liquidity positions are maintained at an adequate level.