XML 50 R38.htm IDEA: XBRL DOCUMENT
v3.24.3

Capital Stock (Tables) | 6 Months Ended
--- | ---
Sep. 30, 2024
Equity and Share-based Compensation [Abstract] |
Common Shares Reserved For Future Issuance | The table below outlines common shares reserved for future issuance:
| September 30, 2024 |  | March 31, 2024
| (Amounts in millions)
Stock options and share appreciation rights (SARs) outstanding | 18.4 |  |  | 20.7 |
Restricted share units and restricted stock — unvested | 15.2 |  |  | 13.4 |
Common shares available for future issuance | 9.9 |  |  | 15.4 |
Shares reserved for future issuance | 43.5 |  |  | 49.5 |
Share-Based Compensation Expense | The Company recognized the following share-based compensation expense during the three and six months ended September 30, 2024 and 2023:
| Three Months Ended |  | Six Months Ended
| September 30, |  | September 30,
| 2024 |  | 2023 |  | 2024 |  | 2023
| (Amounts in millions)
Compensation Expense: |  |  |  |  |  |  |
Stock options | $ | 0.2 |  |  | $ | 0.5 |  |  | $ | 0.5 |  |  | $ | 1.4 |
Restricted share units and other share-based compensation | 17.2 |  |  | 25.0 |  |  | 34.9 |  |  | 39.3 |
Share appreciation rights | 0.2 |  |  | 0.5 |  |  | 0.3 |  |  | 1.2 |
| 17.6 |  |  | 26.0 |  |  | 35.7 |  |  | 41.9 |
Impact of accelerated vesting on equity awards(1) | 4.9 |  |  | 1.1 |  |  | 4.9 |  |  | 1.6 |
Total share-based compensation expense | $ | 22.5 |  |  | $ | 27.1 |  |  | $ | 40.6 |  |  | $ | 43.5 |
___________________ (1)Represents the impact of the acceleration of vesting schedules for equity awards pursuant to certain severance arrangements. Share-based compensation expense, by expense category, consisted of the following:
| Three Months Ended |  | Six Months Ended
| September 30, |  | September 30,
| 2024 |  | 2023 |  | 2024 |  | 2023
| (Amounts in millions)
Share-Based Compensation Expense: |  |  |  |  |  |  |
Direct operating | $ | 0.8 |  |  | $ | 0.9 |  |  | $ | 1.4 |  |  | $ | 1.4 |
Distribution and marketing | 0.2 |  |  | 0.3 |  |  | 0.5 |  |  | 0.4 |
General and administration | 16.6 |  |  | 24.8 |  |  | 33.8 |  |  | 40.1 |
Restructuring and other | 4.9 |  |  | 1.1 |  |  | 4.9 |  |  | 1.6 |
| $ | 22.5 |  |  | $ | 27.1 |  |  | $ | 40.6 |  |  | $ | 43.5 |
Schedule of Stock Option, SARs, Restricted Stock and Restricted Share Unit Activity | The following table sets forth the stock option, SARs, restricted stock and restricted share unit activity during the six months ended September 30, 2024:
| Stock Options and SARs |  | Restricted Stock and Restricted Share Units
| Class A Voting Shares |  | Class B Non-Voting Shares |  | Class A Voting Shares |  | Class B Non-Voting Shares
| Number of Shares |  | Weighted-Average Exercise Price |  | Number of Shares |  | Weighted-Average Exercise Price |  | Number of Shares |  | Weighted-Average Grant-Date Fair Value |  | Number of Shares |  | Weighted-Average Grant-Date Fair Value
| (Number of shares in millions)
Outstanding at March 31, 2024 | 2.4 |  |  | $22.96 |  | 18.3 |  |  | $13.73 |  | 0.1 |  |  | $9.27 |  | 13.3 |  |  | $8.71
Granted | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 10.0 |  |  | $7.99
Options exercised or restricted stock or RSUs vested | — |  |  | — |  |  | (0.1) |  |  | $6.61 |  | — |  | (1) | 11.45 |  |  | (7.9) |  |  | $8.77
Forfeited or expired | (0.1) |  |  | $20.26 |  | (2.1) |  |  | $14.82 |  | — |  |  | — |  |  | (0.3) |  |  | $9.02
Outstanding at September 30, 2024 | 2.3 |  |  | $23.09 |  | 16.1 |  |  | $13.61 |  | 0.1 |  |  | $8.98 |  | 15.1 |  |  | $8.20
__________________ (1)Represents less than 0.1 million shares.

X
- Definition Common shares reserved for future issuance. + References No definition available. + Details
Name: | lgfa_CommonSharesReservedForFutureIssuanceTableTextBlock
Namespace Prefix: | lgfa_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Equity and Share-based Compensation [Abstract] + References No definition available. + Details
Name: | lgfa_EquityAndShareBasedCompensationAbstract
Namespace Prefix: | lgfa_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of share-based payment arrangement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 10 -Topic 718 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_DisclosureOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration