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Net Income (Loss) Per Share (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2024 | Mar. 31, 2024
Schedule of Basic and Diluted Net Income Loss Per Share | Basic net income (loss) per share is calculated based on the weighted average common shares outstanding for the period. Basic and diluted net income (loss) per share for the three and six months ended September 30, 2024 and 2023 is presented below:
|  | Three Months Ended September 30 , |  |  | Six Months Ended September 30 , |
|  | 2024 |  |  | 2023 |  |  | 2024 |  |  | 2023 |
|  | (Amounts in millions, except per share amounts) |
Basic and Diluted Net Income (Loss) Per Common Share: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Numerator: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) attributable to Lionsgate Studios Corp. shareholders |  | $ | (113.4 | ) |  | $ | 15.2 |  |  | $ | (156.8 | ) |  | $ | (5.3 | )
Accretion of redeemable noncontrolling interest |  |  | (0.3 | ) |  |  | — |  |  |  | (0.6 | ) |  |  | — |
Net income (loss) attributable to Lionsgate Studios Corp. shareholders after accretion of redeemable noncontrolling interest |  | $ | (113.7 | ) |  | $ | 15.2 |  |  | $ | (157.4 | ) |  | $ | (5.3 | )
Denominator: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Weighted average common shares outstanding |  |  | 288.7 |  |  |  | 253.4 |  |  |  | 280.6 |  |  |  | 253.4 |
Basic and diluted net income (loss) per common share |  | $ | (0.39 | ) |  | $ | 0.06 |  |  | $ | (0.56 | ) |  | $ | (0.02 | )
| Basic net income (loss) per share is calculated based on the weighted average common shares outstanding for the period. Basic and diluted net income (loss) per share for the years ended March 31, 2024, 2023 and 2022 is presented below:
|  | Year Ending March 31, |
|  | 2024 |  |  | 2023 |  |  | 2022 |
|  | (Amounts in millions, except per share amounts) |
Basic and Diluted Net Income (Loss) per Common Share: |  |  |  |  |  |  |  |  |  |  |  |
Numerator: |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) attributable to Parent |  | $ | (93.5 | ) |  | $ | (0.3 | ) |  | $ | 11.1 |
Accretion of redeemable noncontrolling interest |  |  | (11.9 | ) |  |  | — |  |  |  | — |
Net income (loss) attributable to Parent after accretion of redeemable noncontrolling interest |  | $ | (105.4 | ) |  | $ | (0.3 | ) |  | $ | 11.1 |
Denominator: |  |  |  |  |  |  |  |  |  |  |  |
Weighted average common shares outstanding |  |  | 253.4 |  |  |  | 253.4 |  |  |  | 253.4 |
Basic and diluted net loss per common share |  | $ | (0.42 | ) |  | $ | (0.00 | ) |  | $ | 0.04 |
Schedule of Outstanding Common Shares Issuable Excluded from Diluted Net Income Loss Per Common Share | Additionally, for the three and six months ended September 30, 2024 and 2023, the outstanding common shares issuable presented below were excluded from diluted net income (loss) per common share because they are contingently issuable upon certain vesting criteria that have no t been met as of the reporting period.
|  | Three Months Ended September 30 , |  |  | Six Months Ended September 30 , |
|  | 2024 |  |  | 2023 |  |  | 2024 |  |  | 2023 |
|  | (Amounts in millions) |
SEAC Sponsor Options |  |  | 2.2 |  |  |  | — |  |  |  | 2.2 |  |  |  | — |

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- Definition Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 + Details
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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 + Details
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