XML 44 R35.htm IDEA: XBRL DOCUMENT v3.23.3

Net Loss Per Share (Tables)

6 Months Ended

Sep. 30, 2023

Earnings Per Share [Abstract]

Basic Net Loss Per Common Share

Basic and diluted net loss per share for the three and six months ended September 30, 2023 and 2022 is presented below:

			Three Months Ended												Six Months Ended
			September 30,												September 30,
			2023						2022						2023						2022
			(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			$	(886.2)					$	(1,811.1)					$	(956.9)					$	(1,930.1)
Denominator:
Weighted average common shares outstanding			234.0						227.9						232.1						226.8
Basic and diluted net loss per common share			$	(3.79)					$	(7.95)					$	(4.12)					$	(8.51)

Diluted Net Loss Per Common Share

Basic and diluted net loss per share for the three and six months ended September 30, 2023 and 2022 is presented below:

			Three Months Ended												Six Months Ended
			September 30,												September 30,
			2023						2022						2023						2022
			(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			$	(886.2)					$	(1,811.1)					$	(956.9)					$	(1,930.1)
Denominator:
Weighted average common shares outstanding			234.0						227.9						232.1						226.8
Basic and diluted net loss per common share			$	(3.79)					$	(7.95)					$	(4.12)					$	(8.51)

Anti-dilutive Shares Issuable

Additionally, for the three and six months ended September 30, 2023 and 2022, 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.

			Three Months Ended												Six Months Ended
			September 30,												September 30,
			2023						2022						2023						2022
			(Amounts in millions)
Anti-dilutive shares issuable
Share purchase options			20.4						23.7						18.7						21.7
Restricted share units			6.6						1.8						3.4						1.0
Other issuable shares			4.1						2.6						4.0						2.7
Total weighted average anti-dilutive shares issuable excluded from diluted net loss per common share			31.1						28.1						26.1						25.4

X

- References

No definition available.

+ Details

Name:	us-gaap_EarningsPerShareAbstract
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
-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

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

X

- Definition

Tabular disclosure of the effect of income (loss) on basic earnings per share.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-3

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 55
-Paragraph 52
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482635/260-10-55-52

+ Details

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

X

- Definition

Tabular disclosure of the effect of income (loss) on an entity's diluted earnings per share.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-3

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 55
-Paragraph 52
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482635/260-10-55-52

+ Details

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