Zìyóu Láidīn'ā Měizhōu Yǒuxiàngōngsī - Yīgè 2025 Nián Duànkǒu Bàogào

WASHINGTON, D.C. 20549Form10-Q Indicate by check mark whether the Registrant (1)has filed all reports required to be filed by Section13 or 15(d) of the Securities Exchange Act of 1934 duringthe preceding 12months (or for such shorter period that the Registrant was required to file such reports), and (2)has been subject to such filing requirements Indicate by check mark whether the Registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 ofRegulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the Registrant was required to submit suchfiles).YesþNo¨ Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or anemerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company”in Rule12b-2 of the Exchange Act. Large Accelerated Filer☑SmallerReportingCompany☐Emerging Growth Company If an emerging growth company, indicate by check mark if the Registrant has elected not to use the extended transition period for complying with any new orrevised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act¨ Indicate by check mark whether the Registrant is a shell company (as defined in Rule12b-2 of the Exchange Act). The number of outstanding common shares of Liberty Latin America Ltd. as of April 30, 2025 was:39.0million Class A;2.4million Class B; and158.5million Class C. on Form 10-Q (as defined below) may refer to Liberty Latin America Ltd. or collectively to Liberty Latin America Ltd. and its subsidiaries. Wehave used several other terms in this Quarterly Report on Form 10-Q, most of which are defined or explained below. (unaudited) (unaudited) LIBERTY LATIN AMERICA LTD. (unaudited) (unaudited) Liberty Latin America Ltd.Notes to Condensed Consolidated Financial StatementsMarch31, 2025 (1)Basis of Presentation See the Glossary of defined terms at the beginning of this Quarterly Report on Form 10-Q for terms used throughout the condensedconsolidated financial statements. General Liberty Latin America Ltd. is a registered company in Bermuda that primarily includes (i) C&W; (ii) Liberty Communications PR; and (iii)LBT CT Communications, S.A. (a less than wholly-owned entity) and its subsidiaries, which include Liberty Servicios and LibertyTelecomunicaciones. C&W owns less than100% of certain of its consolidated subsidiaries, including C&W Bahamas, C&W Jamaica and A.residential and B2B services in: i.over20countries across Latin America and the Caribbean throughtwoof our reportable segments, C&W Caribbean andC&W Panama; ii.Puerto Rico and USVI, through our reportable segment Liberty Puerto Rico; and iii.Costa Rica, through our reportable segment Liberty Costa Rica. B.through our reportable segment Liberty Networks, (i) enterprise services in certain other countries in Latin America and theCaribbean and (ii) wholesale services over our subsea and terrestrial fiber optic cable networks that connect over30markets in Unless otherwise indicated, ownership percentages are calculated as of March31, 2025. The accompanying condensed consolidated financial statements have been prepared in accordance with U.S. GAAP and with theinstructions to the Quarterly Report on Form 10-Q and Article 10 of Regulation S-X for interim financial information. Accordingly, thesefinancial statements do not include all of the information required by U.S. GAAP or SEC rules and regulations for complete financialstatements. In the opinion of management, these financial statements reflect all adjustments (consisting of normal recurring adjustments) The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affectthe reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during thereporting period. Estimates and assumptions are used in accounting for, among other things, the valuation of acquisition-related assets andliabilities, expected credit losses, programming and copyright expenses, deferred income taxes and related valuation allowances, loss (2)Accounting Changes and Recent Accounting Pronouncements Recent Accounting Pronouncements ASU 2023-09 In December 2023, the FASB issued ASU No. 2023-09,Income Taxes (Topic 740): Improvements to Income Tax Disclosures(ASU 2023-09), which was issued to enhance transparency of income tax disclosures, primarily by requiring consistent categories and disaggregated Liberty Latin America Ltd.Notes to Condensed Consolidated Financial Statements – (Continued)March31, 2025 jurisdictional information on income taxes paid. The standard also eliminates certain existing requirements related to uncertain tax positionsand unrecognized d