Due To/From LG Studios Business (Tables)

3 Months Ended

Jun. 30, 2025

The net transfers to and from Old Lionsgate prior to the Separation were as follows:


	Three Months Ended
	June 30,
	2025
	(Amounts in millions)
Net transfers to Parent per consolidated statements of cash flows(1)	$	(5.6)
Net non-cash transfers with Parent(2)	6.9
Stock-based compensation expense prior to Separation	(1.4)
Net transfers from Parent per consolidated statements of equity (deficit)	$	(0.1)

_____________________

(1) Amount represents cash distributions to New Lionsgate in connection with the transfer of the LGPlay and ECI businesses, during the quarter ended June 30, 2025.

(2) This amount represents the settlement of deferred financing costs in relation to the release of the Exchange Notes liability with New Lionsgate, in connection with the Separation, in addition to a one-time equity-based severance payment to an Old Lionsgate employee, adjusted for carve-out basis presentation at date of Separation.


	Three Months Ended
	June 30,
	2024
	(Amounts in millions)
Cash pooling and general financing activities	$	(83.0)
Licensing of content(1)	0.8
Operating expense reimbursement	5.3
Corporate expense allocations (excluding allocation of share-based compensation)	(2.3)
Net transfers from Parent per consolidated statements of cash flows(2)	(79.2)
Share-based compensation (including allocation of share-based compensation)(3)	(5.5)
Other non-cash transfer(4)	35.0
Net transfers from Parent per condensed consolidated statements of equity	$	(49.7)

_____________________

(1)Reflects the settlement of amounts due to the LG Studios Business related to the LG Studios Business' licensing arrangements with the Company.

(2)Amounts include net transfers from Parent included in net cash provided by financing activities from discontinued operations of $2.7 million for the quarter ended June 30, 2024.

(3)Amounts include share-based compensation from discontinued operations of $0.3 million for the quarter ended June 30, 2024.

(4)Includes a non-cash transfer of debt through Parent net investment of $35.0 million in connection with the Studio Separation during the quarter ended June 30, 2024 that was accounted for through the Due to LG Studios Business as it was made under the Old Lionsgate's revolving credit facility available to the Company.