Stock Analysis on Net

Paramount Global (NASDAQ:PARA)

$22.49

This company has been moved to the archive! The financial data has not been updated since May 4, 2023.

Adjustments to Financial Statements

Microsoft Excel

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Adjustments to Current Assets

Paramount Global, adjusted current assets

US$ in millions

Microsoft Excel
Dec 31, 2022 Dec 31, 2021 Dec 31, 2020 Dec 31, 2019 Dec 31, 2018
As Reported
Current assets
Adjustments
Add: Allowance for credit losses
After Adjustment
Adjusted current assets

Based on: 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31).


Adjustments to Total Assets

Paramount Global, adjusted total assets

US$ in millions

Microsoft Excel
Dec 31, 2022 Dec 31, 2021 Dec 31, 2020 Dec 31, 2019 Dec 31, 2018
As Reported
Total assets
Adjustments
Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)1
Add: Allowance for credit losses
Less: Deferred income tax assets, net2
After Adjustment
Adjusted total assets

Based on: 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31).

1 Operating lease right-of-use asset (before adoption of FASB Topic 842). See details »

2 Deferred income tax assets, net. See details »


Adjustments to Current Liabilities

Paramount Global, adjusted current liabilities

US$ in millions

Microsoft Excel
Dec 31, 2022 Dec 31, 2021 Dec 31, 2020 Dec 31, 2019 Dec 31, 2018
As Reported
Current liabilities
Adjustments
Less: Current deferred revenues
After Adjustment
Adjusted current liabilities

Based on: 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31).


Adjustments to Total Liabilities

Paramount Global, adjusted total liabilities

US$ in millions

Microsoft Excel
Dec 31, 2022 Dec 31, 2021 Dec 31, 2020 Dec 31, 2019 Dec 31, 2018
As Reported
Total liabilities
Adjustments
Add: Operating lease liability (before adoption of FASB Topic 842)1
Less: Deferred income tax liabilities2
Less: Deferred revenues
Less: Restructuring liability
After Adjustment
Adjusted total liabilities

Based on: 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31).

1 Operating lease liability (before adoption of FASB Topic 842). See details »

2 Deferred income tax liabilities. See details »


Adjustments to Stockholders’ Equity

Paramount Global, adjusted total Paramount stockholders’ equity

US$ in millions

Microsoft Excel
Dec 31, 2022 Dec 31, 2021 Dec 31, 2020 Dec 31, 2019 Dec 31, 2018
As Reported
Total Paramount stockholders’ equity
Adjustments
Less: Deferred income tax assets (liabilities), net1
Add: Allowance for credit losses
Add: Deferred revenues
Add: Restructuring liability
Add: Redeemable noncontrolling interest
Add: Noncontrolling interests
After Adjustment
Adjusted total equity

Based on: 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31).

1 Deferred income tax assets (liabilities), net. See details »


Adjustments to Capitalization Table

Paramount Global, adjusted capitalization table

US$ in millions

Microsoft Excel
Dec 31, 2022 Dec 31, 2021 Dec 31, 2020 Dec 31, 2019 Dec 31, 2018
As Reported
Current debt
Long-term debt, net of current portion
Total reported debt
Total Paramount stockholders’ equity
Total reported capital
Adjustments to Debt
Add: Operating lease liability (before adoption of FASB Topic 842)1
Add: Operating lease liabilities (included in Other current liabilities)2
Add: Noncurrent operating lease liabilities3
Adjusted total debt
Adjustments to Equity
Less: Deferred income tax assets (liabilities), net4
Add: Allowance for credit losses
Add: Deferred revenues
Add: Restructuring liability
Add: Redeemable noncontrolling interest
Add: Noncontrolling interests
Adjusted total equity
After Adjustment
Adjusted total capital

Based on: 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31).

1 Operating lease liability (before adoption of FASB Topic 842). See details »

2 Operating lease liabilities (included in Other current liabilities). See details »

3 Noncurrent operating lease liabilities. See details »

4 Deferred income tax assets (liabilities), net. See details »


Adjustments to Revenues

Paramount Global, adjusted revenues

US$ in millions

Microsoft Excel
12 months ended: Dec 31, 2022 Dec 31, 2021 Dec 31, 2020 Dec 31, 2019 Dec 31, 2018
As Reported
Revenues
Adjustment
Add: Increase (decrease) in deferred revenues
After Adjustment
Adjusted revenues

Based on: 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31).


Adjustments to Reported Income

Paramount Global, adjusted net earnings attributable to Paramount

US$ in millions

Microsoft Excel
12 months ended: Dec 31, 2022 Dec 31, 2021 Dec 31, 2020 Dec 31, 2019 Dec 31, 2018
As Reported
Net earnings attributable to Paramount
Adjustments
Add: Deferred income tax expense (benefit)1
Add: Increase (decrease) in allowance for credit losses
Add: Increase (decrease) in deferred revenues
Add: Increase (decrease) in restructuring liability
Less: Net earnings from discontinued operations, net of tax
Add: Other comprehensive income (loss) from continuing operations, net of tax, Paramount and noncontrolling interests
Add: Comprehensive income (loss), net of tax, attributable to noncontrolling interest
After Adjustment
Adjusted net earnings, Paramount and noncontrolling interests

Based on: 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31).

1 Deferred income tax expense (benefit). See details »