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Related Party Transactions (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2024 | Mar. 31, 2024
Related Party Transaction [Line Items] |  |
Schedule of Net Transfers | The net transfers to and from Lionsgate through the period prior to the Separation discussed above were as follows:
|  | Six Months Ended September 30, |
|  | 2024 |  |  | 2023 |
Cash pooling and general financing activities |  | $ | 87.9 |  |  | $ | (133.2 | )
Licensing of content (1) |  |  | 9.7 |  |  |  | 266.1 |
Corporate reimbursements |  |  | (5.3 | ) |  |  | 2.0 |
Corporate expense allocations (excluding allocation of share-based compensation) |  |  | 2.3 |  |  |  | 13.9 |
Funding of purchases of accounts receivables held for collateral |  |  | — |  |  |  | (85.6 | )
Net transfers to (from) Parent per unaudited condensed consolidated statements of cash flows |  | $ | 94.6 |  |  | $ | 63.2 |
Share-based compensation (including allocation of share-based compensation) |  |  | (6.0 | ) |  |  | (29.5 | )
Other non-cash transfer (2) |  |  | (33.4 | ) |  |  | 5.3 |
Net transfers to (from) Parent per unaudited condensed consolidated statements of equity (deficit) |  | $ | 55.2 |  |  | $ | 39.0 |
(1) | Reflects the settlement of amounts due from the Starz Business related to the Company’s licensing arrangements with the Starz Business.
(2) | Includes a non-cash transfer of debt through Parent net investment of $35.0 million in connection with the Separation in the six months ended September 30, 2024.
| The net transfers to and from Lionsgate discussed above were as follows:
|  | Year Ended March 31, |
|  | 2024 |  |  | 2023 |  |  | 2022 |
|  | (Amounts in millions) |
Cash pooling and general financing activities |  | $ | (199.3 | ) |  | $ | 36.1 |  |  | $ | (305.2 | )
Licensing of content (1) |  |  | 540.0 |  |  |  | 733.3 |  |  |  | 567.7 |
Corporate reimbursements |  |  | 7.0 |  |  |  | 13.3 |  |  |  | 10.8 |
Corporate expense allocations (excluding allocation of share-based compensation) |  |  | 27.9 |  |  |  | 22.3 |  |  |  | 19.3 |
Funding of purchases of accounts receivables held for collateral |  |  | (85.5 | ) |  |  | (183.7 | ) |  |  | (172.9 | )
Net transfers to (from) Parent per combined statements of cash flows |  | $ | 290.1 |  |  | $ | 621.3 |  |  | $ | 119.7 |
|  | Year Ended March 31, |
|  | 2024 |  |  | 2023 |  |  | 2022 |
|  | (Amounts in millions) |
Share-based compensation (including allocation of share-based compensation) |  |  | (62.5 | ) |  |  | (73.4 | ) |  |  | (70.2 | )
Other non-cash transfer |  |  | 11.9 |  |  |  | 2.5 |  |  |  | — |
Net transfers to (from) Parent per combined statements of equity (deficit) |  | $ | 239.5 |  |  | $ | 550.4 |  |  | $ | 49.5 |
(1) | Reflects the settlement of amounts due from the Starz Business related to the Company’s licensing arrangements with the Starz Business.
Summary of Company's Combined Balance Sheets and Statements of Operations |  |
|  | March 31, |
|  | 2024 |  |  | 2023 |
|  | (Amounts in millions) |
Combined Balance Sheets |  |  |  |  |  |  |  |
Accounts receivable |  | $ | 8.1 |  |  | $ | 10.8 |
Investment in films and television programs (1) |  |  | 2.2 |  |  |  | 7.9 |
Other assets, noncurrent (1) |  |  | — |  |  |  | 45.8 |
Total due from related parties |  | $ | 10.3 |  |  | $ | 64.5 |
Accounts payable (2) |  | $ | 16.8 |  |  | $ | 16.8 |
Other accrued liabilities (1) |  |  | — |  |  |  | 6.7 |
Participations and residuals, current |  |  | 5.5 |  |  |  | 7.5 |
Participations and residuals, noncurrent |  |  | 1.3 |  |  |  | 2.0 |
Deferred revenue, current |  |  | 0.1 |  |  |  | — |
Other liabilities (1) |  |  | — |  |  |  | 41.4 |
Total due to related parties |  | $ | 23.7 |  |  | $ | 74.4 |
|  | Year Ended March 31, |
|  | 2024 |  |  | 2023 |  |  | 2022 |
|  | (Amounts in millions) |
Combined Statements of Operations |  |  |  |  |  |  |  |  |  |  |  |
Revenues |  | $ | 3.0 |  |  | $ | 4.8 |  |  | $ | 3.0 |
Direct operating expense |  | $ | 5.0 |  |  | $ | 8.3 |  |  | $ | 6.5 |
Distribution and marketing expense |  | $ | 0.8 |  |  | $ | 0.4 |  |  | $ | 0.2 |
Interest and other income |  | $ | — |  |  | $ | — |  |  | $ | 3.0 |
(1) | As of March 31, 2023, the Company had certain operating leases related to a studio facility owned by an equity-method investee which was sold during the year ended March 31, 2024. Amounts related to these leases as of March 31, 2023 are included in the table above in investment in films and television programs, other assets - noncurrent, other accrued liabilities and other liabilities.
(2) | Amounts primarily represent production related advances due to certain of its equity method investees.
Starz Business of Lions Gate Entertainment Corp |  |
Related Party Transaction [Line Items] |  |
Schedule of Net Transfers | The net transfers to and from Lionsgate discussed above were as follows:
|  | Six Months Ended September 30, |
|  | 2024 |  |  | 2023 |
|  | (Amounts in millions) |
Cash pooling and general financing activities |  | $ | (72.0 | ) |  | $ | 165.0 |
Licensing of content (1) |  |  | 0.8 |  |  |  | (265.7 | )
Operating expense reimbursement |  |  | 5.3 |  |  |  | (2.0 | )
Corporate expense allocations (excluding allocation of share-based compensation) |  |  | (2.3 | ) |  |  | (13.9 | )
Proceeds from sales of accounts receivable |  |  | — |  |  |  | 85.6 |
Net transfers from Parent per combined statements of cash flows (2) |  |  | (68.2 | ) |  |  | (31.0 | )
Share-based compensation (including allocation of share-based compensation) (3) |  |  | (9.9 | ) |  |  | (14.0 | )
Other non-cash transfer (4) |  |  | 35.0 |  |  |  | — |
Net transfers from Parent per combined statements of equity (deficit) |  | $ | (43.1 | ) |  | $ | (45.0 | )
(1) | Reflects the settlement of amounts due to the LG Studios Business related to the LG Studios Business’s licensing arrangements wit h the Starz Business.
(2) | Amounts include net transfers from Parent included in net cash flows provided by financing activities from discontinued operations of $2.8 million for the six months ended September 30, 2024 (six months ended September 30, 2023 — $44.6 million).
(3) | Amounts include share based compensation from discontinued operations of $0.3 million for the six months ended September 30, 2024 (six months ended September 30, 2023 — $1.0 million).
(4) | Includes a non-cash transfer of debt through Parent net investment of $35.0 million in connection with the Studio Separation during the six months ended September 30, 2024.
| The net transfers to and from Lionsgate discussed above were as follows:
|  | Year Ended March 31, |
|  | 2024 |  |  | 2023 |  |  | 2022 |
|  | (Amounts in millions) |
Cash pooling and general financing activities |  | $ | 223.3 |  |  | $ | (10.6 | ) |  | $ | 346.7 |
Licensing of content (1) |  |  | (550.1 | ) |  |  | (713.2 | ) |  |  | (589.7 | )
Operating expense reimbursement |  |  | (7.0 | ) |  |  | (13.3 | ) |  |  | (10.8 | )
Corporate expense allocations (excluding allocation of share-based compensation) |  |  | (27.9 | ) |  |  | (22.3 | ) |  |  | (19.3 | )
Proceeds from sales of accounts receivable |  |  | 85.5 |  |  |  | 183.7 |  |  |  | 172.9 |
Net transfers from Parent per combined statements of cash flows (2) |  | $ | (276.2 | ) |  | $ | (575.7 | ) |  | $ | (100.2 | )
Share based compensation (including allocation of share-based compensation) (3) |  |  | (26.4 | ) |  |  | (28.7 | ) |  |  | (29.9 | )
Net transfers from Parent per combined statements of equity (deficit) |  | $ | (302.6 | ) |  | $ | (604.4 | ) |  | $ | (130.1 | )
(1) | Reflects the settlement of amounts due to the LG Studios Business related to the LG Studios Business’ licensing arrangements with the Starz Business.
(2) | Amounts include net transfers from Parent included in net cash flows provided by financing activities from discontinued operations of $146.7 million for the fiscal year ended March 31, 2024 (2023 — $228.0 million, 2022 — $171.1 million).
(3) | Amounts include share based compensation from discontinued operations of $1.8 million for the fiscal year ended March 31, 2024 (2023 — $3.0 million, 2022 — $1.9 million).

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