diff --git a/patches/@shopify/flash-list/@shopify+flash-list+2.3.2+002+skip-layout-when-hidden.patch b/patches/@shopify/flash-list/@shopify+flash-list+2.3.2+002+skip-layout-when-hidden.patch
index 881c1fc1d325..52d4d008cef8 100644
--- a/patches/@shopify/flash-list/@shopify+flash-list+2.3.2+002+skip-layout-when-hidden.patch
+++ b/patches/@shopify/flash-list/@shopify+flash-list+2.3.2+002+skip-layout-when-hidden.patch
@@ -24,6 +24,29 @@ index 6799c8a..4324707 100644
          const layoutInfo = Array.from(refHolder, ([index, viewHolderRef]) => {
              const layout = measureItemLayout(viewHolderRef.current, recyclerViewManager.tryGetLayout(index));
              // comapre height with stored layout
+diff --git a/node_modules/@shopify/flash-list/dist/recyclerview/RecyclerViewManager.js b/node_modules/@shopify/flash-list/dist/recyclerview/RecyclerViewManager.js
+--- a/node_modules/@shopify/flash-list/dist/recyclerview/RecyclerViewManager.js
++++ b/node_modules/@shopify/flash-list/dist/recyclerview/RecyclerViewManager.js
+@@ -208,13 +208,19 @@ export class RecyclerViewManager {
+         return !this.hasRenderedProgressively;
+     }
+     computeItemViewability() {
++        if (!this.hasLayout()) {
++            return;
++        }
+         // Using higher buffer for masonry to avoid missing items
+         this.itemViewabilityManager.shouldListenToVisibleIndices &&
+             this.itemViewabilityManager.updateViewableItems(this.propsRef.masonry
+                 ? this.engagedIndicesTracker.getEngagedIndices().toArray()
+                 : this.computeVisibleIndices().toArray());
+     }
+     recordInteraction() {
++        if (!this.hasLayout()) {
++            return;
++        }
+         this.itemViewabilityManager.recordInteraction();
+     }
+     recomputeViewableItems() {
 diff --git a/node_modules/@shopify/flash-list/dist/recyclerview/hooks/useRecyclerViewController.js b/node_modules/@shopify/flash-list/dist/recyclerview/hooks/useRecyclerViewController.js
 index 08724d1..bc5b0ae 100644
 --- a/node_modules/@shopify/flash-list/dist/recyclerview/hooks/useRecyclerViewController.js
@@ -47,3 +70,17 @@ index 08724d1..bc5b0ae 100644
                  return new Promise((resolve) => {
                      const { horizontal } = recyclerViewManager.props;
                      if (scrollViewRef.current &&
+diff --git a/node_modules/@shopify/flash-list/dist/recyclerview/viewability/ViewabilityManager.js b/node_modules/@shopify/flash-list/dist/recyclerview/viewability/ViewabilityManager.js
+--- a/node_modules/@shopify/flash-list/dist/recyclerview/viewability/ViewabilityManager.js
++++ b/node_modules/@shopify/flash-list/dist/recyclerview/viewability/ViewabilityManager.js
+@@ -25,6 +25,10 @@ export default class ViewabilityManager {
+         };
+         this.updateViewableItems = (newViewableIndices) => {
+             var _a;
++            // Check listeners and layout BEFORE getWindowSize(), which throws when there is no layoutManager (patch 002 skips 0x0 layouts)
++            if (!this.shouldListenToVisibleIndices || !this.rvManager.hasLayout()) {
++                return;
++            }
+             const listSize = this.rvManager.getWindowSize();
+             if (listSize === undefined || !this.shouldListenToVisibleIndices) {
+                 return;
diff --git a/patches/@shopify/flash-list/details.md b/patches/@shopify/flash-list/details.md
index cf53dd448f9e..1fa450d0981b 100644
--- a/patches/@shopify/flash-list/details.md
+++ b/patches/@shopify/flash-list/details.md
@@ -12,15 +12,18 @@
 
 ### [@shopify+flash-list+2.3.2+002+skip-layout-when-hidden.patch](@shopify+flash-list+2.3.2+002+skip-layout-when-hidden.patch)
 
-- Reason: Prevents FlashList from losing its render state when a navigation stack hides the parent container with `display: none`. Four guards in total — two in `RecyclerView` to skip layout processing while hidden, and two in `useRecyclerViewController` to make scroll methods safe while hidden:
+- Reason: Prevents FlashList from losing its render state when a navigation stack hides the parent container with `display: none`. Seven guards in total — two in `RecyclerView` to skip layout processing while hidden, two in `useRecyclerViewController` to make scroll methods safe while hidden, and three in the viewability path to make native scroll events safe before the first layout:
   1. **First `useLayoutEffect`** in `RecyclerView` (measures parent container): After calling `measureParentSize()`, if both width and height are 0, return early before calling `updateLayoutParams()` or updating `containerViewSizeRef`. This preserves the last known valid window size and prevents the layout manager from receiving zero dimensions.
   2. **Second `useLayoutEffect`** in `RecyclerView` (measures individual items): If `containerViewSizeRef.current` is 0x0 (because the first effect bailed out), return early before calling `modifyChildrenLayout()`. This prevents item measurements taken under `display: none` (also 0) from corrupting stored layouts.
   3. **`scrollToIndex`** in `useRecyclerViewController`: When the list is hidden, guards 1/2 leave `layoutManager` undefined. Any `scrollToIndex` call (also reached via `scrollToEnd`, `scrollToItem`, `scrollToTop`) would then throw "LayoutManager is not initialized, window size is unavailable" from `recyclerViewManager.getWindowSize()`. Early-return a resolved Promise when `!recyclerViewManager.hasLayout()` so the call becomes a safe no-op; the list will scroll correctly on its next layout pass.
   4. **`scrollToOffset` RTL+horizontal branch** in `useRecyclerViewController`: Only the `I18nManager.isRTL && horizontal` branch reads `getChildContainerDimensions()` and `getWindowSize()`, both of which throw when `layoutManager` is undefined. Gate the branch on `recyclerViewManager.hasLayout()` so the RTL math is skipped while hidden; the non-RTL / vertical paths are unaffected and continue using the underlying `scrollViewRef.scrollTo()` directly.
+  5. **`ViewabilityManager.updateViewableItems`**: A list that first mounts at 0x0 never creates a `layoutManager` (guard 1), so a native scroll event that arrives before the first real layout (for example, iOS adjusting the content inset with no user touch) reaches `RecyclerView`'s `onScroll` → `recordInteraction()` → `updateViewableItems()`. Upstream reads `getWindowSize()` before checking `shouldListenToVisibleIndices`, so even lists with no viewability callbacks threw "LayoutManager is not initialized, window size is unavailable" (Sentry `APP-MHA`). Return early when there are no viewability listeners or `!rvManager.hasLayout()`, before calling `getWindowSize()`. The upstream `!this.shouldListenToVisibleIndices` check after `getWindowSize()` is now redundant but is left untouched for easier rebases; when bumping FlashList, keep this earlier guard or the crash returns.
+  6. **`RecyclerViewManager.recordInteraction`**: Return early when `!hasLayout()`. This also keeps `hasInteracted` unset until the list can measure anything, so `viewabilityConfig.waitForInteraction` still works on the next scroll.
+  7. **`RecyclerViewManager.computeItemViewability`**: Return early when `!hasLayout()`. Lists with `onViewableItemsChanged` would otherwise throw "LayoutManager is not initialized, visible indices are not unavailable" from `computeVisibleIndices()` on the same scroll event.
   When the container becomes visible again, `onLayout` fires (React Native Web uses ResizeObserver), triggering a re-render with correct dimensions so FlashList resumes normally without re-initialization.
-- Files changed: `dist/recyclerview/RecyclerView.js` and `dist/recyclerview/hooks/useRecyclerViewController.js`.
+- Files changed: `dist/recyclerview/RecyclerView.js`, `dist/recyclerview/RecyclerViewManager.js`, `dist/recyclerview/hooks/useRecyclerViewController.js`, and `dist/recyclerview/viewability/ViewabilityManager.js`.
 - Upstream PR/issue: TBD
-- E/App issue: https://github.com/Expensify/App/issues/83976 (original), https://github.com/Expensify/App/issues/90756 (scroll-while-hidden follow-up)
+- E/App issue: https://github.com/Expensify/App/issues/83976 (original), https://github.com/Expensify/App/issues/90756 (scroll-while-hidden follow-up), https://github.com/Expensify/App/issues/104502 (scroll-before-first-layout follow-up)
 - PR introducing patch: https://github.com/Expensify/App/pull/84887
 
 ### [@shopify+flash-list+2.3.2+003+fix-inverted-scroll-direction-on-web.patch](@shopify+flash-list+2.3.2+003+fix-inverted-scroll-direction-on-web.patch)
diff --git a/tests/unit/FlashListTest.tsx b/tests/unit/FlashListTest.tsx
index a6a838ea12fd..b1c700b3b6d1 100644
--- a/tests/unit/FlashListTest.tsx
+++ b/tests/unit/FlashListTest.tsx
@@ -1,9 +1,11 @@
 import {render} from '@testing-library/react-native';
 
+import type {RecyclerViewProps} from '@shopify/flash-list/dist/recyclerview/RecyclerViewProps';
 import type {ComponentRef} from 'react';
 import type {LayoutChangeEvent, View as RNView, ViewStyle} from 'react-native';
 
 import {FlashList} from '@shopify/flash-list';
+import {RecyclerViewManager} from '@shopify/flash-list/dist/recyclerview/RecyclerViewManager';
 import React from 'react';
 import {View} from 'react-native';
 
@@ -85,3 +87,55 @@ describe('FlashList - stale onLayout after rapid data change', () => {
         }).not.toThrow();
     });
 });
+
+describe('FlashList - scroll events before the first layout', () => {
+    type Item = {id: number};
+
+    const data: Item[] = Array.from({length: 3}, (_, i) => ({id: i}));
+
+    it('does not throw from recordInteraction when the list has no layout and no viewability callbacks', () => {
+        // Given a list that has never received a non-zero layout (patch 002 skips 0x0 layouts), so it has no layout manager
+        const manager = new RecyclerViewManager<Item>(createMock<RecyclerViewProps<Item>>({data}));
+        expect(manager.hasLayout()).toBe(false);
+
+        // When a native scroll event reaches the list, FlashList's onScroll calls recordInteraction
+        // Then it does not throw "LayoutManager is not initialized, window size is unavailable"
+        expect(() => manager.recordInteraction()).not.toThrow();
+    });
+
+    it('does not throw before the first layout and still reports viewable items after it', () => {
+        // Given a list with a viewability callback that waits for an interaction, and no layout yet
+        const onViewableItemsChanged = jest.fn();
+        const manager = new RecyclerViewManager<Item>(
+            createMock<RecyclerViewProps<Item>>({
+                data,
+                onViewableItemsChanged,
+                viewabilityConfig: {waitForInteraction: true, minimumViewTime: 0},
+            }),
+        );
+
+        // When a scroll event arrives before the first layout
+        // Then neither scroll handler throws, and no viewability change is reported
+        expect(() => manager.recordInteraction()).not.toThrow();
+        expect(() => manager.computeItemViewability()).not.toThrow();
+        expect(onViewableItemsChanged).not.toHaveBeenCalled();
+
+        // When the list gets its first layout
+        manager.updateLayoutParams({width: 100, height: 500}, 0);
+        manager.modifyChildrenLayout(
+            data.map((_, index) => ({index, dimensions: {width: 100, height: 50}})),
+            data.length,
+        );
+        manager.computeItemViewability();
+
+        // Then nothing is reported yet, because the early scroll did not count as the interaction that waitForInteraction needs
+        expect(onViewableItemsChanged).not.toHaveBeenCalled();
+
+        // When the next scroll event arrives
+        manager.recordInteraction();
+        manager.computeItemViewability();
+
+        // Then the visible items are reported
+        expect(onViewableItemsChanged).toHaveBeenCalledWith(expect.objectContaining({viewableItems: expect.arrayContaining([expect.objectContaining({index: 0, isViewable: true})])}));
+    });
+});