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Acquisitions (Tables) | 9 Months Ended
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Dec. 31, 2023
Business Combination and Asset Acquisition [Abstract] |
Schedule of Purchase Price Allocation to Tangible and Intangible Assets Acquired and Liabilities Assumed | The preliminary allocation of the purchase price to the assets acquired and liabilities assumed, and a reconciliation to total consideration transferred is presented in the table below:
| (Amounts in millions)
Cash and cash equivalents | $ | 54.1 |
Accounts receivable | 287.6 |
Investment in films and television programs | 367.9 |
Property and equipment | 14.0 |
Intangible assets | 4.0 |
Other assets(1) | 205.0 |
Accounts payable and accrued liabilities | (72.0) |
Content related payable | (37.3) |
Participations and residuals(1) | (203.7) |
Film related obligations(1) | (105.8) |
Other liabilities and deferred revenue(1) | (134.5) |
Preliminary fair value of net assets acquired | 379.3 |
Goodwill | 5.8 |
Preliminary purchase price consideration | $ | 385.1 |
______________ (1)Includes current and non-current amounts.
Pro Forma Statement of Operations Information | The following unaudited pro forma condensed consolidated statement of operations information presented below illustrate the results of operations of the Company as if the acquisition of eOne as described above occurred on April 1, 2022. The unaudited pro forma condensed consolidated financial information is presented for informational purposes and is not indicative of the results of operations that would have been achieved if the acquisition had occurred on April 1, 2022, nor is it indicative of future results. The statement of operations information below for the nine month periods includes (i) the statement of operations of eOne for the nine months ended September 30, 2023 combined with the Company's statement of operations for the nine months ended December 31, 2023, and (ii) the statement of operations of eOne for the nine months ended September 30, 2022 combined with the Company's statement of operations for the nine months ended December 31, 2022.
| Three Months Ended |  | Nine Months Ended
| December 31, |  | December 31,
| 2023 |  | 2022 |  | 2023 |  | 2022
| (Amounts in millions)
Revenues | $ | 1,116.0 |  |  | $ | 1,309.7 |  |  | $ | 3,318.4 |  |  | $ | 3,287.3 |
Net income (loss) attributable to Lions Gate Entertainment Corp. shareholders | $ | (87.4) |  |  | $ | 41.2 |  |  | $ | (1,344.0) |  |  | $ | (1,880.5) |

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- Definition Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (h)(2) -SubTopic 10 -Topic 805 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479328/805-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (h)(3) -SubTopic 10 -Topic 805 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479328/805-10-50-2 + Details
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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1 + Details
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