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Net Income (Loss) per Common Share (Tables) | 9 Months Ended
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Dec. 31, 2023
Net Income (Loss) per Common Share [Abstract] |
Computations for Basic and Diluted Net Income (Loss) Per Common Share | The computations for basic and diluted net income (loss) per common share were as follows (in thousands, except share and per share amounts):
|  | Three Months Ended December 31, |  |  | Nine Months Ended December 31, |
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Numerator: |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) attributable to Roivant Sciences Ltd. |  | $ | 5,096,184 |  |  | $ | (352,014 | ) |  | $ | 4,500,041 |  |  | $ | (975,413 | )
Denominator: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Weighted average shares outstanding, basic |  |  | 800,587,716 |  |  |  | 713,319,399 |  |  |  | 776,759,728 |  |  |  | 703,054,773 |
Effect of dilutive common stock equivalents |  |  | 43,873,969 |  |  |  | — |  |  |  | 47,550,285 |  |  |  | — |
Weighted average shares outstanding, diluted |  |  | 844,461,685 |  |  |  | 713,319,399 |  |  |  | 824,310,013 |  |  |  | 703,054,773 |
Net income (loss) per common share, basic |  | $ | 6.37 |  |  | $ | (0.49 | ) |  | $ | 5.79 |  |  | $ | (1.39 | )
Net income (loss) per common share, diluted |  | $ | 6.03 |  |  | $ | (0.49 | ) |  | $ | 5.46 |  |  | $ | (1.39 | )
Potentially Dilutive Common Stock Equivalents Excluded from Computation of Diluted Net Income (Loss) per Common Share | As of December 31, 2023 and 2022, the following potentially dilutive common stock equivalents were excluded from the computation of diluted net income (loss) per common share because including them would have been anti-dilutive:
|  | December 31, 2023 |  |  | December 31, 2022 |
Stock options and performance stock options |  |  | 65,518,394 |  |  |  | 154,631,025 |
Restricted stock units and performance stock units (non-vested) |  |  | 5,422,465 |  |  |  | 22,153,774 |
March 2020 CVARs(1) |  |  | 17,548,368 |  |  |  | 32,011,996 |
November 2021 CVARs (non-vested) |  |  | 359,730 |  |  |  | 3,609,021 |
Restricted common stock (non-vested) |  |  | 238,059 |  |  |  | 730,522 |
Earn-Out Shares (non-vested) |  |  | 3,080,387 |  |  |  | 3,080,387 |
Private Placement Warrants |  |  | — |  |  |  | 10,214,365 |
Public Warrants |  |  | — |  |  |  | 20,475,875 |
Other stock based awards and instruments issued |  |  | 4,147,404 |  |  |  | 6,178,990 |
(1) | Refer to Note 9, “Share-Based Compensation” for details regarding settlement of CVARs.

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- Definition Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1 + Details
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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1 + Details
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