Due To/From LG Studios Business (Tables)

6 Months Ended

Sep. 30, 2025

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


	Six Months Ended
	September 30,
	2025
	(Amounts in millions)
Net transfers to Parent included on unaudited condensed consolidated statements of cash flows(1)	(5.6)
Net non-cash transfers with Parent(2)	4.3
Stock-based compensation expense prior to Separation	1.4
Net transfers from Parent included on unaudited condensed consolidated statements of equity	$	0.1

_____________________

(1) Represents cash distributions to New Lionsgate including the transfer of the Company's businesses in India and Southeast Asia and Luxembourg, on April 1, 2025.

(2) Represents the transfer of non-cash assets and liabilities, including the deferred financing costs in relation to the release of the Exchange Notes liability with New Lionsgate, and a one-time equity-based severance payment to an Old Lionsgate employee.


	Six Months Ended
	September 30,
	2024
	(Amounts in millions)
Cash pooling and general financing activities	$	(72.0)
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 included on unaudited condensed consolidated statements of cash flows(2)	(68.2)
Share-based compensation (including allocation of share-based compensation)(3)	(9.9)
Other non-cash transfer(4)	35.0
Net transfers from Parent included on unaudited condensed consolidated statements of equity	$	(43.1)

_____________________

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

(2)Amount includes net transfers from Parent included in net cash provided by financing activities from discontinued operations of $2.8 million for the six months ended September 30, 2024.

(3)Amount includes share-based compensation from discontinued operations of $0.3 million for the six months ended September 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 six months ended September 30, 2024 that was accounted for through the Due to LG Studios Business on the unaudited condensed consolidated balance sheet as it was made under the Old Lionsgate's revolving credit facility which was made available to the Company.