XML 330 R51.htm IDEA: XBRL DOCUMENT
v3.25.0.1

Fair Value Measurements (Tables) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 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 December 31, 2024 and March 31, 2024:
|  | December 31, 2024 |  |  | March 31, 2024 |
|  | Level 1 |  |  | Level 2 |  |  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Total |
Assets: |  | (Amounts in millions) |
Forward exchange contracts (see Note 18) |  | $ | — |  |  | $ | 1.9 |  |  | $ | 1.9 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Interest rate swaps (see Note 18) |  |  | — |  |  |  | 0.7 |  |  |  | 0.7 |  |  |  | — |  |  |  | 35.6 |  |  |  | 35.6 |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts (see Note 18) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (2.8 | ) |  |  | (2.8 | )
Interest rate swaps (see Note 18) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
| 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 December 31, 2024 and March 31, 2024:
|  | December 31, 2024 |  |  | March 31, 2024 |
|  | (Amounts in millions) |
|  | Carrying Value |  |  | Fair Value (1) |  |  | Carrying Value |  |  | Fair Value (1) |
|  |  |  |  | (Level 2) |  |  |  |  |  | (Level 2) |
Intercompany Revolver |  | $ | 134.4 |  |  | $ | 134.4 |  |  | $ | — |  |  | $ | — |
LGTV Revolver |  |  | 386.8 |  |  |  | 390.0 |  |  |  | 569.9 |  |  |  | 575.0 |
LGTV Term Loan A |  |  | 313.1 |  |  |  | 313.6 |  |  |  | 396.6 |  |  |  | 397.3 |
LGTV Term Loan B |  |  | — |  |  |  | — |  |  |  | 816.9 |  |  |  | 818.1 |
eOne IP Credit Facility |  |  | 325.8 |  |  |  | 331.5 |  |  |  | — |  |  |  | — |
LG IP Credit Facility |  |  | 836.0 |  |  |  | 850.0 |  |  |  | — |  |  |  | — |
Production Loans |  |  | 1,342.3 |  |  |  | 1,346.0 |  |  |  | 1,286.2 |  |  |  | 1,292.2 |
Production Tax Credit Facility |  |  | 257.7 |  |  |  | 257.8 |  |  |  | 258.7 |  |  |  | 260.0 |
Backlog Facility and Other |  |  | 178.6 |  |  |  | 179.0 |  |  |  | 285.4 |  |  |  | 287.3 |
Film Library Facility |  |  | 85.7 |  |  |  | 87.5 |  |  |  | 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:
|  | December 31, 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 |  | $ | 699.1 |  |  | $ | 604.9 |  |  | $ | 696.6 |  |  | $ | 536.2 |
Programming Notes |  |  | 75.8 |  |  |  | 75.8 |  |  |  | — |  |  |  | — |
(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).

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 100 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482078/820-10-55-100 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -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 3: http://www.xbrl.org/2003/role/disclosureRef -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 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-3 + Details
Name: | us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the fair value of financial instruments, including financial assets and financial liabilities, and the measurements of those instruments, assets, and liabilities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-11 + Details
Name: | us-gaap_FairValueByBalanceSheetGroupingTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of information pertaining to carrying amount and estimated fair value of short-term and long-term debt instruments or arrangements, including but not limited to, identification of terms, features, and collateral requirements. + References No definition available. + Details
Name: | us-gaap_ScheduleOfCarryingValuesAndEstimatedFairValuesOfDebtInstrumentsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | dei_LegalEntityAxis=lgfa_StarzBusinessOfLionsGateEntertainmentCorpMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |