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 not 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		—