Consolidating Financial Information - Convertible Senior Subordinated Notes (Tables) (Convertible Senior Subordinated Notes [Member])

6 Months Ended

Sep. 30, 2012

Sep. 30, 2011

Convertible Senior Subordinated Notes [Member]

Condensed Financial Statements, Captions [Line Items]

Consolidated Financial Information - Balance Sheet

	As of
	September 30, 2012
	Lions Gate Entertainment Corp.		Lions Gate Entertainment Inc.			Non-guarantor Subsidiaries			Consolidating Adjustments			Lions Gate Consolidated
	(Amounts in thousands)
BALANCE SHEET
Assets
Cash and cash equivalents	$	1,036	$	8,983		$	44,380		$	—		$	54,399
Restricted cash	—		2,789			3,845			—			6,634
Accounts receivable, net	509		7,787			693,058			—			701,354
Investment in films and television programs, net	254		6,391			1,346,947			(2,920		)	1,350,672
Property and equipment, net	—		6,768			1,960			—			8,728
Equity method investments	—		8,935			164,488			(817		)	172,606
Goodwill	10,173		—			315,831			—			326,004
Other assets	49,201		56,125			33,640			(49,000		)	89,966
Subsidiary investments and advances	86,056		266,617			(375,680		)	23,007			—
	$	147,229	$	364,395		$	2,228,469		$	(29,730	)	$	2,710,363
Liabilities and Shareholders’ Equity (Deficiency)
Senior revolving credit facility	$	—	$	268,724		$	—		$	—		$	268,724
Senior secured second-priority notes	—		431,881			—			—			431,881
Term loan	—		—			294,929			—			294,929
Accounts payable and accrued liabilities	747		81,343			285,794			37			367,921
Participations and residuals	192		3,411			414,590			354			418,547
Film obligations and production loans	75		—			437,504			—			437,579
Convertible senior subordinated notes and other financing obligations	—		83,704			49,000			(49,000		)	83,704
Deferred revenue	—		17,039			243,824			—			260,863
Shareholders’ equity (deficiency)	146,215		(521,707		)	502,828			18,879			146,215
	$	147,229	$	364,395		$	2,228,469		$	(29,730	)	$	2,710,363

	As of
	March 31, 2012
	Lions Gate Entertainment Corp.		Lions Gate Entertainment Inc.			Non-guarantor Subsidiaries			Consolidating Adjustments			Lions Gate Consolidated
	(Amounts in thousands)
BALANCE SHEET
Assets
Cash and cash equivalents	$	561	$	477		$	63,260		$	—		$	64,298
Restricted cash	—		7,169			4,767			—			11,936
Accounts receivable, net	498		11,046			772,986			—			784,530
Investment in films and television programs, net	2		6,391			1,325,337			(2,677		)	1,329,053
Property and equipment, net	—		7,236			2,536			—			9,772
Equity method investments	—		11,598			160,481			(817		)	171,262
Goodwill	10,173		—			316,460			—			326,633
Other assets	49,198		48,923			41,390			(49,000		)	90,511
Subsidiary investments and advances	30,136		98,990			(311,142		)	182,016			—
	$	90,568	$	191,830		$	2,376,075		$	129,522		$	2,787,995
Liabilities and Shareholders’ Equity (Deficiency)
Senior revolving credit facility	$	—	$	99,750		$	—		$	—		$	99,750
Senior secured second-priority notes	—		431,510			—			—			431,510
Term loan	—		—			477,514			—			477,514
Accounts payable and accrued liabilities	520		88,065			282,438			69			371,092
Participations and residuals	189		3,411			416,227			498			420,325
Film obligations and production loans	74		—			561,076			—			561,150
Convertible senior subordinated notes and other financing obligations	—		104,498			52,778			(49,000		)	108,276
Deferred revenue	—		17,798			210,795			—			228,593
Shareholders’ equity (deficiency)	89,785		(553,202		)	375,247			177,955			89,785
	$	90,568	$	191,830		$	2,376,075		$	129,522		$	2,787,995

Consolidated Financial Information - Statement of Operations

	Six Months Ended
	September 30, 2012
	Lions Gate Entertainment Corp.			Lions Gate Entertainment Inc.			Non-guarantor Subsidiaries			Consolidating Adjustments			Lions Gate Consolidated
				(Amounts in thousands)
STATEMENT OF OPERATIONS
Revenues	$	—		$	7,660		$	1,171,128		$	—		$	1,178,788
EXPENSES:
Direct operating	—			1,166			567,882			—			569,048
Distribution and marketing	(1		)	1,084			414,068			—			415,151
General and administration	902			57,149			38,577			(254		)	96,374
Depreciation and amortization	—			905			3,315			—			4,220
Total expenses	901			60,304			1,023,842			(254		)	1,084,793
OPERATING INCOME (LOSS)	(901		)	(52,644		)	147,286			254			93,995
Other expenses (income):
Interest expense	—			35,184			16,091			(500		)	50,775
Interest and other income	(6		)	(1,735		)	(738		)	500			(1,979		)
Loss on extinguishment of debt	—			633			8,526			—			9,159
Total other expenses (income)	(6		)	34,082			23,879			—			57,955
INCOME (LOSS) BEFORE EQUITY INTERESTS AND INCOME TAXES	(895		)	(86,726		)	123,407			254			36,040
Equity interests income (loss)	32,224			118,254			4,006			(152,874		)	1,610
INCOME (LOSS) BEFORE INCOME TAXES	31,329			31,528			127,413			(152,620		)	37,650
Income tax provision (benefit)	—			2,392			3,929			—			6,321
NET INCOME (LOSS)	31,329			29,136			123,484			(152,620		)	31,329
Foreign currency translation adjustments	1,061			2,358			460			(2,801		)	1,078
Net unrealized gain on foreign exchange contracts	—			—			(17		)	—			(17		)
COMPREHENSIVE INCOME (LOSS)	$	32,390		$	31,494		$	123,927		$	(155,421	)	$	32,390

	Six Months Ended
	September 30, 2011
	Lions Gate Entertainment Corp.			Lions Gate Entertainment Inc.			Non-guarantor Subsidiaries			Consolidating Adjustments			Lions Gate Consolidated
	(Amounts in thousands)
STATEMENT OF OPERATIONS
Revenues	$	—		$	20,342		$	617,972		$	(18,974	)	$	619,340
EXPENSES:
Direct operating	457			141			349,812			(4,708		)	345,702
Distribution and marketing	—			(126		)	206,580			(66		)	206,388
General and administration	686			27,135			29,654			(125		)	57,350
Gain on sale of asset disposal group	(10,967		)	—			—			—			(10,967		)
Depreciation and amortization	—			1,656			259			—			1,915
Total expenses	(9,824		)	28,806			586,305			(4,899		)	600,388
OPERATING INCOME (LOSS)	9,824			(8,464		)	31,667			(14,075		)	18,952
Other expenses (income):
Interest expense	—			30,801			3,518			(415		)	33,904
Interest and other income	(66		)	(1,451		)	(268		)	415			(1,370		)
Loss on extinguishment of debt	—			967			—			—			967
Total other expenses (income)	(66		)	30,317			3,250			—			33,501
INCOME (LOSS) BEFORE EQUITY INTERESTS AND INCOME TAXES	9,890			(38,781		)	28,417			(14,075		)	(14,549		)
Equity interests income (loss)	(24,908		)	14,918			4,983			6,856			1,849
INCOME (LOSS) BEFORE INCOME TAXES	(15,018		)	(23,863		)	33,400			(7,219		)	(12,700		)
Income tax provision (benefit)	(46		)	1,093			1,225			—			2,272
NET INCOME (LOSS)	(14,972		)	(24,956		)	32,175			(7,219		)	(14,972		)
Foreign currency translation adjustments	(3,697		)	8,975			18,965			(28,602		)	(4,359		)
Net unrealized gain on foreign exchange contracts	—			—			662			—			662
COMPREHENSIVE INCOME (LOSS)	$	(18,669	)	$	(15,981	)	$	51,802		$	(35,821	)	$	(18,669	)

Consolidated Financial Information - Statement of Cash Flows

	Six Months Ended
	September 30, 2012
	Lions Gate Entertainment Corp.			Lions Gate Entertainment Inc.			Non-guarantor Subsidiaries			Consolidating Adjustments		Lions Gate Consolidated
	(Amounts in thousands)
STATEMENT OF CASH FLOWS
NET CASH FLOWS PROVIDED BY (USED IN) OPERATING ACTIVITIES	$	4,433		$	(136,699	)	$	274,401		$	—	$	142,135
INVESTING ACTIVITIES:
Repayment of loans receivable	—			—			4,274			—		4,274
Purchases of property and equipment	—			(932		)	(44		)	—		(976		)
NET CASH FLOWS PROVIDED BY (USED IN) INVESTING ACTIVITIES	—			(932		)	4,230			—		3,298
FINANCING ACTIVITIES:
Exercise of stock options	52			—			—			—		52
Tax withholding requirements on equity awards	(4,005		)	—			—			—		(4,005		)
Borrowings under senior revolving credit facility	—			681,424			—			—		681,424
Repayments of borrowings under senior revolving credit facility	—			(512,450		)	—			—		(512,450		)
Deferred financing costs associated with the amended and restated senior revolving credit facility	—			(15,198		)	—			—		(15,198		)
Borrowings under individual production loans	—			—			108,948			—		108,948
Repayment of individual production loans	—			—			(182,930		)	—		(182,930		)
Production loan borrowings under film credit facility	—			—			3,897			—		3,897
Production loan repayments under film credit facility	—			—			(39,055		)	—		(39,055		)
Repayments of borrowings under Term Loan associated with the acquisition of Summit	—			—			(185,504		)	—		(185,504		)
Repurchase of convertible senior subordinated notes	—			(7,639		)	—			—		(7,639		)
Repayment of other financing obligations	—			—			(3,710		)	—		(3,710		)
NET CASH FLOWS PROVIDED BY (USED IN) FINANCING ACTIVITIES	(3,953		)	146,137			(298,354		)	—		(156,170		)
NET CHANGE IN CASH AND CASH EQUIVALENTS	480			8,506			(19,723		)	—		(10,737		)
FOREIGN EXCHANGE EFFECTS ON CASH	(5		)	—			843			—		838
CASH AND CASH EQUIVALENTS — BEGINNING OF PERIOD	561			477			63,260			—		64,298
CASH AND CASH EQUIVALENTS — END OF PERIOD	$	1,036		$	8,983		$	44,380		$	—	$	54,399

	Six Months Ended
	September 30, 2011
	Lions Gate Entertainment Corp.			Lions Gate Entertainment Inc.			Non-guarantor Subsidiaries			Consolidating Adjustments		Lions Gate Consolidated
	(Amounts in thousands)
STATEMENT OF CASH FLOWS
NET CASH FLOWS PROVIDED BY (USED IN) OPERATING ACTIVITIES	$	73,947		$	(129,504	)	$	(85,005	)	$	—	$	(140,562	)
INVESTING ACTIVITIES:
Proceeds from the sale of asset disposal group, net of transaction costs and cash disposed of $3,943	9,119			—			—			—		9,119
Investment in equity method investees	(828		)	—			—			—		(828		)
Increase in loans receivable	—			(1,500		)	—			—		(1,500		)
Purchases of property and equipment	—			(1,253		)	—			—		(1,253		)
NET CASH FLOWS PROVIDED BY (USED IN) INVESTING ACTIVITIES	8,291			(2,753		)	—			—		5,538
FINANCING ACTIVITIES:
Tax withholding requirements on equity awards	(1,932		)	—			—			—		(1,932		)
Repurchase of common shares	(77,088		)	—			—			—		(77,088		)
Borrowings under senior revolving credit facility	—			153,650			—			—		153,650
Repayments of borrowings under senior revolving credit facility	—			(200,400		)	—			—		(200,400		)
Borrowings under individual production loans	—			—			134,870			—		134,870
Repayment of individual production loans	—			—			(122,886		)	—		(122,886		)
Production loan borrowings under film credit facility	—			—			33,002			—		33,002
Production loan repayments under film credit facility	—			—			(9,187		)	—		(9,187		)
Change in restricted cash collateral associated with financing activities	—			—			(3,043		)	—		(3,043		)
Proceeds from sale of senior secured second-priority notes, net of deferred financing costs	—			201,955			—			—		201,955
Repurchase of senior secured second-priority notes	—			(9,852		)	—			—		(9,852		)
Repurchase of convertible senior subordinated notes	—			(19,476		)	—			—		(19,476		)
NET CASH FLOWS PROVIDED BY (USED IN) FINANCING ACTIVITIES	(79,020		)	125,877			32,756			—		79,613
NET CHANGE IN CASH AND CASH EQUIVALENTS	3,218			(6,380		)	(52,249		)	—		(55,411		)
FOREIGN EXCHANGE EFFECTS ON CASH	451			—			(1,933		)	—		(1,482		)
CASH AND CASH EQUIVALENTS — BEGINNING OF PERIOD	795			6,451			79,173			—		86,419
CASH AND CASH EQUIVALENTS — END OF PERIOD	$	4,464		$	71		$	24,991		$	—	$	29,526