MediaCo Holding Inc-2026年季度报告

FORM 10-Q For the quarterly period ended March 31, 2026 For the transition period from _____ to _____Commission File Number 001-39029 MEDIACO HOLDING INC. Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities ExchangeAct of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has beensubject to such filing requirements for the past 90 days. YesNo Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non accelerated filer, a smaller reportingcompany, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complyingwith any new or revised financial accounting standards pursuant to Section 13(a) of the Exchange Act. Indicate by check mark whether the Registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).YesNo The number of shares outstanding of each of MediaCo Holding Inc.’s classes of common stock, as of May13, 2026, was: INDEX PART I — FINANCIAL INFORMATIONItem 1. Financial StatementsCondensed Consolidated Statements of Operations for the three-monthperiods ended March 31, 2026 and2025Condensed Consolidated Balance Sheets as of March 31, 2026and December 31, 2025Condensed Consolidated Statements of Changes in Equity for the three-monthperiods ended March 31, 2026and 2025Condensed Consolidated Statements of Cash Flows for the three-month periods ended March 31, 2026 and2025Notes to Condensed Consolidated Financial StatementsItem 2. Management’s Discussion and Analysis of Financial Condition and Results of OperationsItem 3. Quantitative and Qualitative Disclosures about Market RiskItem 4. Controls and ProceduresPART II — OTHER INFORMATIONItem 1. Legal ProceedingsItem 1A. Risk FactorsItem 2. Unregistered Sales of Equity Securities, Use of Proceeds and Issuer Purchases of Equity SecuritiesItem 3. Defaults upon Senior SecuritiesItem 4. Mine Safety DisclosuresItem 5. Other InformationItem 6. ExhibitsSIGNATURES PART I — FINANCIAL INFORMATION 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization MediaCo Holding Inc., and its subsidiaries (collectively, “MediaCo” or the “Company”) is an owned and operated multi-mediacompany formed in Indiana in 2019, focused on television, radio and digital advertising, premium programming and events. Our portfolio includes a national network, as well as digital, and commercial operations. Our broadcasting assets consist of thirteenradio stations, including two located in New York City, WQHT(FM) and WBLS(FM) (the “Stations”), which serve the New York Citydemographic market area and primarily target Black, Hispanic, and multi-cultural consumers. The remaining eleven radio stations serve LosAngeles, CA, Houston, TX, and Dallas, TX. Our assets also include nine television stations serving Los Angeles, CA, Houston, TX, Denver,CO, New York, NY, Chicago, IL and Miami, FL. Our portfolio includes the Estrella brands including the EstrellaTV network, its linear anddigital video content business, and its digital channels, including eight free ad-supported television (“FAST”) channels: EstrellaTV, EstrellaNews, Cine EstrellaTV, Estrella Games, EstrellaTV Mexico, Curiosity Explora, Curiosity Motores, and Curiosity Animales. We derive our Unless the context otherwise requires, references to “we,” “us,” and “our” refer to MediaCo and its subsidiaries. Basis of Presentation and Consolidation The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principlesgenerally accepted in the United States of America (“GAAP”) and the rules and regulations of the Securities and Exchange Commission In the opinion of management, all adjustments necessary for a fair presentation, consisting of normal recurring adjustments, have beenincluded. All intercompany balances and transactions have been eliminated in consolidation. Reclassifications Certain amounts have been reclassified to conform to the current year presentation. Summary of Significant Accounting Policies The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principlesgenerally accepted in the United States (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 10 of The significant accounting policies applied in preparing these condensed consolidated financial statemen