Acquisition (Tables) - Inmarsat Holdings [Member]

3 Months Ended

Jun. 30, 2024

Business Acquisition [Line Items]

Summary of Purchase Price Allocation of Acquired Assets and Assumed Liabilities

The purchase price allocation of the acquired assets and assumed liabilities in the Inmarsat Acquisition based on the 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, deferred tax liabilities and goodwill, is as follows:

	(In thousands)
Current assets	$	641,893
Property, equipment and satellites		4,363,049
Identifiable intangible assets		2,570,000
Other assets		388,745
Total assets acquired	$	7,963,687
Current liabilities		(598,296	)
Long-term debt, excluding short-term portion		(3,519,774	)
Other long-term liabilities		(2,629,406	)
Total liabilities assumed	$	(6,747,476	)
Goodwill		1,462,881
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

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

			Weighted
	Fair Value		Average Useful Life
	(In thousands)		(In years)
Orbital slots and spectrum assets	$	1,080,000		12
Customer relationships		1,305,000		11
Technology		100,000		7
Trade names		85,000		8
Total identifiable intangible assets	$	2,570,000		11

Summary of Proforma Financial Information

The pro forma financial information for the three months ended June 30, 2023 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
	June 30, 2023
	(In thousands)
Total revenues	$	1,050,226
Net income (loss) attributable to Viasat, Inc.	$	(41,962	)