ROCKSTEADY STUDIOS LIMITED

• ◆

  Material uncertainty over going concern

  Although the directors currently have no reason to believe that the Company will be unable to continue as a going concern after the completion of the PSKY Merger, the inability to fully assess the future financial and operational framework of the Company following the aforementioned transactions, including any future refinancing, indicates a material uncertainty which may cast significant doubt on the Company's ability to continue as a going concern.

• ·

  Going-concern uncertainty disclosed

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

PricewaterhouseCoopers LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“Although the directors currently have no reason to believe that the Company will be unable to continue as a going concern after the completion of the PSKY Merger, the inability to fully assess the future financial and operational framework of the Company following the aforementioned transactions, including any future refinancing, indicates a material uncertainty which may cast significant doubt on the Company's ability to continue as a going concern.”

Significant events

• “In January 2026, WBD Inc. entered into an amended and restated agreement and plan of merger, by and among WBD Inc., Netflix, Inc. ("Netflix"), Nightingale Sub, Inc., a wholly owned subsidiary of Netflix, and New Topco 25, Inc., a wholly owned subsidiary of WBD Inc. (the "Netflix Merger Agreement").”
• “Following the board of directors' determination that it had received a "Company Superior Proposal," as defined in the Netflix Merger Agreement, from Paramount Skydance Corporation ("PSKY") and Netflix's waiver of its right to propose revisions to the Netflix Merger Agreement, on February 27, 2026, WBD Inc. terminated the Netflix Merger Agreement in connection with entering into the PSKY Merger Agreement.”
• “In connection with the termination of the Netflix Merger Agreement, PSKY, on behalf of WBD Inc., paid Netflix a termination fee of $2.8 billion in cash (the "Netflix Termination Fee") as required by the terms of the Netflix Merger Agreement.”
• “On February 27, 2026, WBD Inc. entered into an agreement and plan of merger, by and among WBD Inc., PSKY, and Prince Sub Inc., a wholly owned subsidiary of PSKY ("Merger Sub"), pursuant to which and subject to the terms and conditions therein, at the effective time, Merger Sub will merge with and into WBD Inc., with WBD Inc. surviving as a wholly owned subsidiary of PSKY (the "PSKY Merger").”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

4

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.