CBS Broadcasting Inc., also known as CBS and formerly the Columbia Broadcasting System, is a privately owned American commercial broadcast television and radio network headquartered in the US. Founded in 1927, the company, with approximately 7,880 employees, operates as an entertainment provider and reported $7.1B in revenue as of 2024. It is a flagship property of the CBS Entertainment Group division of Paramount Skydance following the 2025 merger of Paramount Global, National Amusements and Skydance Media, and stands as one of Paramount Skydance's three flagship subsidiaries, alongside Paramount Pictures and MTV. Its parent entity is Paramount TV Media, and its operations include subsidiaries such as CBS Entertainment, CBS Interactive, CBS News, CBS Sports, and CBS Television Stations.
