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v3.24.4

Fair Value Measurements (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2024 | Mar. 31, 2024
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |
Schedule of Assets and Liabilities Required to be Carried at Fair Value on a Recurring Basis | The following table sets forth the assets and liabilities required to be carried at fair value on a recurring basis as of September 30, 2024 and March 31, 2024:
|  | September 30, 2024 |  |  | March 31, 2024 |
|  | Level 1 |  |  | Level 2 |  |  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Total |
Assets: |  | (Amounts in millions) |
Interest rate swaps (see Note 18) |  | $ | — |  |  | $ | 12.2 |  |  | $ | 12.2 |  |  | $ | — |  |  | $ | 35.6 |  |  | $ | 35.6 |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts (see Note 18) |  |  | — |  |  |  | (0.6 | ) |  |  | (0.6 | ) |  |  | — |  |  |  | (2.8 | ) |  |  | (2.8 | )
Interest rate swaps (see Note 18) |  |  | — |  |  |  | (1.7 | ) |  |  | (1.7 | ) |  |  | — |  |  |  | — |  |  |  | — |
| The following table sets forth the assets and liabilities required to be carried at fair value on a recurring basis as of March 31, 2024 and 2023:
|  | March 31, 2024 |  |  | March 31, 2023 |
|  | Level 1 |  |  | Level 2 |  |  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Total |
|  | (Amounts in millions) |
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts (see Note 18) |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 2.9 |  |  | $ | 2.9 |
Interest rate swaps (see Note 18) |  |  | — |  |  |  | 35.6 |  |  |  | 35.6 |  |  |  | — |  |  |  | 41.1 |  |  |  | 41.1 |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts (see Note 18) |  |  | — |  |  |  | (2.8 | ) |  |  | (2.8 | ) |  |  | — |  |  |  | (0.1 | ) |  |  | (0.1 | )
Summary Of Carrying Values And Fair Values Of The Company |  | The following table sets forth the carrying values and fair values of the Company’s outstanding debt, film related obligations, and interest rate swaps at March 31, 2024 and 2023:
|  | March 31, 2024 |  |  | March 31, 2023 |
|  | (Amounts in millions) |
|  | Carrying Value |  |  | Fair Value (1) |  |  | Carrying Value |  |  | Fair Value (1) |
|  |  |  |  | (Level 2) |  |  |  |  |  | (Level 2) |
Term Loan A |  | $ | 396.6 |  |  | $ | 397.3 |  |  | $ | 424.2 |  |  | $ | 415.4 |
Term Loan B |  |  | 816.9 |  |  |  | 818.1 |  |  |  | 827.2 |  |  |  | 817.1 |
Production Loans |  |  | 1,286.2 |  |  |  | 1,292.2 |  |  |  | 1,346.1 |  |  |  | 1,349.9 |
Production Tax Credit Facility |  |  | 258.7 |  |  |  | 260.0 |  |  |  | 229.4 |  |  |  | 231.8 |
Backlog Facility and Other |  |  | 285.4 |  |  |  | 287.3 |  |  |  | 223.7 |  |  |  | 226.0 |
IP Credit Facility |  |  | 107.6 |  |  |  | 109.9 |  |  |  | 140.8 |  |  |  | 143.8 |
(1) | The Company measures the fair value of its outstanding debt and interest rate swaps using discounted cash flow techniques that use observable market inputs, such as SOFR-based yield curves, swap rates, and credit ratings (Level 2 measurements).
Schedule of Carrying Values and Fair Values of Company's Outstanding Debt, Film Related Obligations, and Interest Rate Swaps | The following table sets forth the carrying values and fair values of the Company’s outstanding debt and film related obligations at September 30, 2024 and March 31, 2024:
|  | September 30, 2024 |  |  | March 31, 2024 |
|  | (Amounts in millions) |
|  | Carrying Value |  |  | Fair Value (1) |  |  | Carrying Value |  |  | Fair Value (1) |
|  |  |  |  | (Level 2) |  |  |  |  |  | (Level 2) |
Intercompany Revolver |  | $ | 80.4 |  |  | $ | 80.4 |  |  | $ | — |  |  | $ | — |
LGTV Revolver |  |  | 417.6 |  |  |  | 421.5 |  |  |  | 569.9 |  |  |  | 575.0 |
LGTV Term Loan A |  |  | 312.9 |  |  |  | 312.9 |  |  |  | 396.6 |  |  |  | 397.3 |
LGTV Term Loan B |  |  | 249.7 |  |  |  | 249.7 |  |  |  | 816.9 |  |  |  | 818.1 |
eOne IP Credit Facility |  |  | 334.0 |  |  |  | 340.0 |  |  |  | — |  |  |  | — |
LG IP Credit Facility |  |  | 447.9 |  |  |  | 455.0 |  |  |  | — |  |  |  | — |
Production Loans |  |  | 1,239.4 |  |  |  | 1,244.8 |  |  |  | 1,286.2 |  |  |  | 1,292.2 |
Production Tax Credit Facility |  |  | 259.6 |  |  |  | 260.0 |  |  |  | 258.7 |  |  |  | 260.0 |
Backlog Facility and Other |  |  | 271.9 |  |  |  | 273.2 |  |  |  | 285.4 |  |  |  | 287.3 |
Film Library Facility |  |  | 92.3 |  |  |  | 94.2 |  |  |  | 107.6 |  |  |  | 109.9 |
(1) | The Company measures the fair value of its outstanding debt and interest rate swaps using discounted cash flow techniques that use observable market inputs, such as SOFR-based yield curves, swap rates, and credit ratings (Level 2 measurements).
Starz Business of Lions Gate Entertainment Corp |  |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |
Summary Of Carrying Values And Fair Values Of The Company | The following table sets forth the carrying values and fair values of the Starz Business’s outstanding debt and programming notes:
|  | September 30, 2024 |  |  | March 31, 2024 |
|  | (Amounts in millions) |
|  | Carrying Value |  |  | Fair Value (1) |  |  | Carrying Value |  |  | Fair Value (1) |
|  |  |  |  | (Level 2) |  |  |  |  |  | (Level 2) |
5.5% Senior Notes |  | $ | 698.2 |  |  | $ | 581.4 |  |  | $ | 696.6 |  |  | $ | 536.2 |
Programming Notes |  |  | 67.9 |  |  |  | 67.9 |  |  |  | — |  |  |  | — |
(1) | The Starz Business measures the fair value of its outstanding debt using discounted cash flow techniques that use observable market inputs, such as SOFR-based yield curves, swap rates, and credit ratings (Level 2 measurements).
| The following table sets forth the carrying values and fair values of the Starz Business’s outstanding debt and programming notes:
|  | March 31, 2024 |  |  | March 31, 2023 |
|  | (Amounts in millions) |
|  | Carrying Value |  |  | Fair Value (1) |  |  | Carrying Value |  |  | Fair Value (1) |
|  |  |  |  | (Level 2) |  |  |  |  |  | (Level 2) |
5.5% Senior Notes |  | $ | 696.6 |  |  | $ | 536.2 |  |  | $ | 776.0 |  |  | $ | 510.0 |
Programming Notes |  |  | — |  |  |  | — |  |  |  | 83.6 |  |  |  | 83.6 |
(1) | The Starz Business measures the fair value of its outstanding debt using discounted cash flow techniques that use observable market inputs, such as SOFR-based yield curves, swap rates, and credit ratings (Level 2 measurements).

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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
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