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Net Income (Loss) Per Share (Tables)

3 Months Ended

Jun. 30, 2018

Earnings Per Share [Abstract]

Basic Net Income (Loss) Per Common Share

Basic net income (loss) per share for the three months ended June 30, 2018 and 2017 is presented below:

	Three Months Ended
	June 30,
	2018				2017
	(Amounts in millions, except per share amounts)
Basic Net Income (Loss) Per Common Share:
Numerator:
Net income (loss) attributable to Lions Gate Entertainment Corp. shareholders	$	(7.9	)		$	173.8
Denominator:
Weighted average common shares outstanding	211.8				206.8
Basic net income (loss) per common share	$	(0.04	)		$	0.84

Diluted Net Income (Loss) Per Common Share

Diluted net income (loss) per common share for the three months ended June 30, 2018 and 2017 is presented below:

	Three Months Ended
	June 30,
	2018				2017
	(Amounts in millions, except per share amounts)
Diluted Net Income (Loss) Per Common Share:
Numerator:
Net income (loss) attributable to Lions Gate Entertainment Corp. shareholders	$	(7.9	)		$	173.8
Add:
Interest on convertible notes, net of tax	—				0.1
Numerator for diluted net income (loss) per common share	$	(7.9	)		$	173.9
Denominator:
Weighted average common shares outstanding	211.8				206.8
Effect of dilutive securities:
Conversion of notes	—				2.1
Share purchase options	—				6.3
Restricted share units and restricted stock	—				0.7
Contingently issuable shares	—				2.0
Adjusted weighted average common shares outstanding	211.8				217.9
Diluted net income (loss) per common share	$	(0.04	)		$	0.80

Anti-dilutive Shares Issuable

For the three months ended June 30, 2018 and 2017, the outstanding common shares issuable presented below were excluded from diluted net income (loss) per common share because their inclusion would have had an anti-dilutive effect.

	Three Months Ended
	June 30,
	2018			2017
	(Amounts in millions)
Anti-dilutive shares issuable
Conversion of notes	0.3			—
Share purchase options	5.3			17.0
Restricted share units	0.3			0.2
Other issuable shares	2.0			1.5
Total weighted average anti-dilutive shares issuable excluded from diluted net income (loss) per common share	7.9			18.7

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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

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
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Tabular disclosure of the effect of income (loss) on basic earnings per share.

+ References

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