Acquisitions (Tables)

9 Months Ended

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)