CHARTER COMMUNICATIONS, INC. /MO/ 8K

Exhibit 99.2 to the Form 8-K furnishes Deloitte-audited consolidated financial statements of Cox Communications, Inc. for 2023–2025, highlighting a major 2025 cable franchise impairment and disclosing a pending transaction in which Charter will combine with Cox’s businesses and assume its debt.

The Form 8-K includes as Exhibit 99.2 the audited consolidated financial statements of Cox Communications, Inc., a wholly owned subsidiary of Cox Enterprises, Inc., for the years ended December 31, 2025, 2024, and 2023, together with an unqualified independent auditor’s report from Deloitte & Touche LLP. The filing presents Cox’s balance sheets, statements of operations, cash flows, and changes in equity, along with extensive footnotes describing its business, significant accounting policies, revenue recognition, leases, debt, goodwill, intangible assets, restructuring costs, and a significant $5.6 billion impairment of cable franchise value recorded in 2025. The financials show a swing from net income in 2023–2024 to a substantial net loss in 2025 driven primarily by this non-cash impairment, while cash flows from operations remained strong. The notes also disclose a pending transaction agreement under which Charter Communications, Inc. and Charter Communications Holdings, LLC will acquire Cox’s commercial fiber and managed IT and cloud services businesses, and Charter Holdings will receive Cox’s residential cable business and related assets, with the combined entity assuming approximately $12.6 billion of Cox’s outstanding net debt and finance leases. Overall, the exhibit provides investors with a full historical financial picture and context for Cox’s operating performance, capital structure, and the contemplated combination with Charter.

Filing Facts

CIK

1091667

Ticker

CHTR

Form

8K

Source Type

sec

Accession

0001104659-26-086302

Alert Tier

7