Media & Entertainment · Finance & Accounting

Samso Industry Demo · Updated May 2026

Finance & Accounting for Media & Entertainment

Streaming + studio finance is the content amortization waterfall, library carrying value, sub-cohort revenue ladder, and the operating-margin bridge by tier and content vintage. Samso runs the close, ad-AR aging, and content-spend governance for a 1.4M-sub mid-tier streamer at $52M revenue and 280 FTE - subscription, advertising, and licensing on one set of numbers.

Function KPIs · how the finance org reads its own week

Days to monthly close

8

−2 days LTMGAAP + content amort schedule + sub-cohort roll · 3 segments

Content amort / revenue

54%

vs 45% targetOriginals carrying heavy on accelerated schedules

Operating margin

8.4%

vs 12.0% targetCompressed by content amort + lower AVOD sell-through

Library carrying value

$86M

+$10M LTM4,800 titles · originals 480 · licensed 4,320

Monthly P&L stack - subscription / ad+licensing revenue / content amort / overhead with cumulative library carrying value overlay

MONTHLY · FLOW · $M · MAR 2026 LAST ACTUAL · APR–MAY 2026 FORECAST · MOCK DATA

02.034.056.088.1FLOW · $M868176LIB CARRYING · $MACTUALFORECASTJUNJULAUGSEPOCTNOVDECJANFEBMARAPRMAY

Revenue

Subscription revenue (SVOD ad-free $7.99 + ad-light $4.99 tiers)Ad + licensing (AVOD impressions + carriage + FAST + international)

Cost components

Content amortization (accelerated schedule for originals · straight-line for licensed)Overhead (engineering + ops + GTM + corp + facilities)

Twelve services · sized to media & entertainment

Each tile is what Samso runs in this function for a media & entertainment org.

01 · Service

Financial Statements & Schedules

GAAP IS / BS / CF + content amort schedule + library carrying + tier-level sub cohorts - board pack on day 8, not 18.

Days to issue

8

Source systems

6

Tier P&Ls

3

02 · Service

Department-Level Budgeting

Editorial, engineering, ops, GTM, ad-sales, and corp budgets with content-spend + sub-growth + churn drivers - one rollup the CFO defends to the board.

Cost centers

18

Driver assumptions

58

Variance to plan

+2.1%

03 · Service

Headcount & Compensation Planning

280-FTE roster across engineering, editorial, ops, ad sales, and corp - equity, RSU, and creator-bonus packages all wired into the comp plan.

FTE today

280

Open reqs

26

Plan year-end

302

04 · Service

Cash Flow Forecasting

13-week cash forecast tied to release calendar, ad-payment cycle (45 d agency · 90 d programmatic), and sub-billing cohorts - milestones as cash events.

Forecast acc.

92%

Cash cycles modeled

5

Content cash

Per release

05 · Service

Revenue Forecasting

Revenue bridge from sub adds, churn, ARPU, AVOD impressions, CPM, sell-through, and carriage rates - model catches churn drag before it hits cash.

Revenue plan

$52M

Monthly churn

4.2%

Sub growth

+7.4%

06 · Service

Board Reporting

Quarterly deck from billing + ad-server + GL - subs, ARPU, churn, viewing hours, content amort, and ad sell-through on one set of numbers.

Board cycle

Quarterly

Auto-pulled charts

26

Hours saved/cycle

32

07 · Service

Pitch Decks & Investor Materials

Lender, strategic-partner, and PE-sponsor decks maintained as live artifacts - refreshed quarterly with sub cohorts, library carrying, and content-spend governance.

Deck status

Q2 26

Data room files

184

Last refresh

Apr 2026

08 · Service

Interactive KPI Dashboards

Live dashboards over subs by tier, ARPU, churn, viewing hours, content amort, and ad sell-through - same numbers ops, editorial, and CFO walk into review.

Dashboards

10

Refresh cadence

Daily

Source systems

6

09 · Service

Sensitivity & Scenario Modeling

Sub-mix shift, churn, ARPU, content-spend, and ad-CPM scenarios on operating margin - what 1pp churn does to cash and library carrying.

Scenarios live

5

Assumptions shared

30

10 · Service

Valuation Model (DCF & Comps)

DCF + EV/EBITDA + streamer + studio comp set kept current with sub-growth and content-spend sensitivity - the input strategic and PE conversations run off.

Comp set

12 streamers

EV / sub

$60–110

11 · Service

Three-Statement Modeling

Linked IS / BS / CF with content amort waterfall, sub cohort ladder, and content-spend capex - pressure-tested every quarter against actuals and plan.

Forecast horizon

5 yr

Content vintages

Modeled

12 · Service

Monthly Close Checklist & Reconciliations

Auto-recs across billing ↔ ad-server ↔ rights ↔ GL ↔ payroll - what compresses close from 18 to 8 days at 1.4M subs.

Close days

8

Recs managed

24

What you get · every week & every month

Concrete deliverables, not just dashboards.

Deliverable

Weekly cash + ad-AR memo

Every Monday: cash position, 13-week forecast tied to release calendar and ad-payment cycle, ad-AR aging by agency, and stale carriage milestones - to CFO + COO.

Deliverable

Monthly close package (day 8)

GAAP IS / BS / CF + content amortization schedule + library carrying roll + sub-cohort revenue ladder + ad sell-through report - board-ready by day 8.

Deliverable

Quarterly board + lender pack

Subs, ARPU, churn, viewing hours, content amort, ad sell-through, and carriage posture - refreshed quarterly with sub-mix and content-spend sensitivity.

Deliverable

Always-on KPI dashboard

Live dashboard over subs by tier, ARPU, churn, viewing hours, content amort, and ad sell-through - refreshed daily on the CFO + COO + Head of Content desktop.

Media & Entertainment · Finance & Accounting

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