Acquisition (Tables) - Inmarsat Holdings [Member]

6 Months Ended

Sep. 30, 2023

Business Acquisition [Line Items]

Summary of Purchase Price Allocation of Acquired Assets and Assumed Liabilities

The preliminary purchase price allocation of the acquired assets and assumed liabilities in the Inmarsat Acquisition based on the preliminary estimated fair values as of May 30, 2023, adjusted since the closing of the Inmarsat Acquisition, primarily between goodwill and identifiable intangible assets, is as follows:

	(In thousands)
Current assets	$	652,247
Property, equipment and satellites		4,597,898
Identifiable intangible assets		2,680,000
Other assets		388,305
Total assets acquired	$	8,318,450
Current liabilities		(594,829	)
Long-term debt, excluding short-term portion		(3,519,771	)
Other long-term liabilities		(2,742,527	)
Total liabilities assumed	$	(6,857,127	)
Goodwill		1,217,769
Total consideration transferred	$	2,679,092

Current liabilities and other long-term liabilities include approximately $29.6 million and $248.3 million, respectively, of unfavorable contract liabilities amortized into service revenue over a weighted average estimated useful life of approximately nine years.

Summary of Identifiable Intangible Assets Amortized on a Straight Line Basis

Estimated amounts assigned to identifiable intangible assets are being amortized on a straight-line basis over their estimated useful lives (which approximates the economic pattern of benefit) and are as follows as of May 30, 2023:

			Weighted
	Estimated Fair Value		Average Estimated Useful Life
	(In thousands)		(In years)
Orbital slots and spectrum assets	$	1,010,000		12
Customer relationships		1,155,000		11
Technology		105,000		7
Trade name		90,000		8
Other		320,000		5
Total identifiable intangible assets	$	2,680,000		10

Summary of Proforma Financial Information

The pro forma financial information for the three months ended September 30, 2022 and six months ended September 30, 2023 and September 30, 2022 includes the business combination accounting effects primarily related to the amortization and depreciation changes from acquired intangible and tangible assets, interest expense from the debt issued to finance the acquisition, acquisition-related transaction costs and related tax effects.

	Three Months Ended			Six Months Ended
	September 30, 2022			September 30, 2023			September 30, 2022
	(In thousands)
Total revenues	$	1,070,322		$	2,286,941		$	2,014,732
Net income (loss) attributable    to Viasat, Inc.	$	(40,986	)	$	(802,594	)	$	(263,675	)