XML 50 R31.htm IDEA: XBRL DOCUMENT v3.23.1

Description of Business, Basis of Presentation and Significant Accounting Policies (Tables)

12 Months Ended

Mar. 31, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Useful Lives and Depreciation Methods of Property and Equipment

Depreciation is provided for on a straight line basis over the following useful lives:

Distribution equipment						3 — 7 years
Computer equipment and software						3 — 5 years
Furniture and equipment						5 — 7 years
Leasehold improvements						Lease term or the useful life, whichever is shorter
Land						Not depreciated

Basic and Diluted Net Loss Per Common Share

Basic net loss per share is calculated based on the weighted average common shares outstanding for the period. Basic and diluted net loss per share for the years ended March 31, 2023, 2022 and 2021 is presented below:

						Year Ended March 31,
						2023						2022						2021
						(Amounts in millions, except per share amounts)
Basic and Diluted Net Loss Per Common Share:
Numerator:
Net loss attributable to Lions Gate Entertainment Corp. shareholders						$	(2,010.2)					$	(188.2)					$	(18.9)
Denominator:
Weighted average common shares outstanding						227.9						224.1						220.5
Basic and diluted net loss per common share						$	(8.82)					$	(0.84)					$	(0.09)

Anti-dilutive Shares Issuable

Additionally, for the years ended March 31, 2023, 2022 and 2021, the outstanding common shares issuable presented below were excluded from diluted net loss per common share because their inclusion would have had an anti-dilutive effect regardless of net income or loss in the period.

			Year Ended
			March 31,
			2023						2022						2021
			(Amounts in millions)
Anti-dilutive shares issuable
Share purchase options			23.0						16.0						24.6
Restricted share units			2.2						0.4						1.4
Other issuable shares			3.5						2.2						3.1
Total weighted average anti-dilutive shares issuable excluded from diluted net loss per common share			28.7						18.6						29.1

X

- Definition

Useful Lives and Depreciation Methods of Property, Plant and Equipment [Table Text Block]

+ References

No definition available.

+ Details

Name:	lgfa_UsefulLivesAndDepreciationMethodsOfPropertyPlantAndEquipmentTableTextBlock
Namespace Prefix:	lgfa_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- 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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257

+ Details

Name:	us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257

+ Details

Name:	us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration