Acquisition (Tables) - Inmarsat Holdings [Member]

9 Months Ended

Dec. 31, 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 property, equipment and satellites, identifiable intangible assets and goodwill, is as follows:

	(In thousands)
Current assets	$	651,679
Property, equipment and satellites		4,164,139
Identifiable intangible assets		2,769,045
Other assets		411,931
Total assets acquired	$	7,996,794
Current liabilities		(592,237	)
Long-term debt, excluding short-term portion		(3,519,774	)
Other long-term liabilities		(2,659,376	)
Total liabilities assumed	$	(6,771,387	)
Goodwill		1,453,685
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		1,345,000		11
Technology		100,000		7
Trade name		85,000		8
Other		229,045		4
Total identifiable intangible assets	$	2,769,045		11

Summary of Proforma Financial Information

The pro forma financial information for the three months ended December 31, 2022 and nine months ended December 31, 2023 and December 31, 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			Nine Months Ended
	December 31, 2022			December 31, 2023			December 31, 2022
	(In thousands)
Total revenues	$	1,070,021		$	3,415,480		$	3,084,753
Net income (loss) attributable    to Viasat, Inc.	$	(33,972	)	$	(922,451	)	$	(297,647	)