Lionsgate Studios Corp. (LION) FY2027 Q1 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-04-01 to 2026-06-30

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Lionsgate Studios Corp. cash flow reconciliation, Apr 1, 2026 through Jun 30, 2026One connected Sankey reconciles operating, investing and financing net cash flows through a shared cash pool, from beginning cash to ending cash. Ribbons flow left to right on one dollar scale. Activity totals are dark gray; beginning and ending cash are blue. Cash basis for beginning and ending balances and net cash change: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations. Intermediate calculation bars are lighter gray. Net income is green for profit and red for loss. Identified asset purchases, sales and maturities are blue in either cash direction. Orange marks positive customer-advance and deferred-revenue changes that add to operating cash in the reconciliation. These are net changes, not gross customer receipts. Negative changes are neutral reconciliation adjustments; they do not by themselves identify cash payments. Purple identifies capital transactions such as borrowing, repayments, share issuance and dividends. Free cash flow is a separate comparison, not an added cash flow. Read chart description and values below for full signed amounts, including zero items.Amortization of films and television programs → operating reconciliation: $264,900,000.00Accounts receivable, net → operating reconciliation: $131,100,000.00Participations and residuals → operating reconciliation: $42,900,000.00Non-cash share-based compensation → operating reconciliation: $41,100,000.00Other non-cash items → operating reconciliation: $6,400,000.00Depreciation and amortization → operating reconciliation: $4,400,000.00Deferred income taxes → operating reconciliation: $300,000.00operating reconciliation → Net cash from operating activities: $54,100,000.00operating reconciliation → Net loss from continuing operations, net of tax: $29,300,000.00operating reconciliation → Investment in films and television programs, net: $300,600,000.00operating reconciliation → Accounts payable and accrued liabilities: $58,800,000.00operating reconciliation → Other assets: $29,400,000.00operating reconciliation → Content related payables: $15,900,000.00operating reconciliation → Deferred revenue: $1,400,000.00operating reconciliation → Gain on investments, net: $1,300,000.00operating reconciliation → Amortization of debt financing costs and other non-cash interest (benefit): $300,000.00Film related obligations - borrowings → financing reconciliation: $475,400,000.00Debt - borrowings, net of debt issuance and redemption costs → financing reconciliation: $294,300,000.00Exercise of stock options → financing reconciliation: $5,600,000.00financing reconciliation → Net cash from financing activities: $29,900,000.00financing reconciliation → Film related obligations - repayments: $392,600,000.00financing reconciliation → Debt - repurchases and repayments: $335,500,000.00financing reconciliation → Tax withholding required on equity awards: $15,900,000.00financing reconciliation → Distributions to noncontrolling interest: $1,400,000.00Net cash used in investing activities → investing reconciliation: $2,800,000.00Repayment of loans receivable, net → investing reconciliation: $100,000.00investing reconciliation → Capital expenditures: $2,900,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations → Cash sources and uses: $419,800,000.00Net cash from operating activities → Cash sources and uses: $54,100,000.00Net cash from financing activities → Cash sources and uses: $29,900,000.00Cash sources and uses → Difference in the filed cash totals (calculated): $1,600,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $499,400,000.00Cash sources and uses → Net cash used in investing activities: $2,800,000.00Net loss from continuing operations, net of tax: -$29,300,000.00Continuing ops income (loss)−$29.30 MDepreciation and amortization: $4,400,000.00Depreciation and amortization+$4.40 MAmortization of films and television programs: $264,900,000.00Film & TV program amort.+$264.90 MAmortization of debt financing costs and other non-cash interest (benefit): -$300,000.00Debt cost & non-cash interest−$300.00 KNon-cash share-based compensation: $41,100,000.00Stock-based compensation+$41.10 MOther non-cash items: $6,400,000.00Other non-cash items+$6.40 MLoss on extinguishment of debt: $0.00Equity interests loss: $0.00Gain on investments, net: -$1,300,000.00Gain on investments, net−$1.30 MDeferred income taxes: $300,000.00Deferred tax balances+$300.00 KAccounts receivable, net: $131,100,000.00Accounts receivable+$131.10 MInvestment in films and television programs, net: -$300,600,000.00Film & TV investment, net−$300.60 MOther assets: -$29,400,000.00Other operating assets−$29.40 MAccounts payable and accrued liabilities: -$58,800,000.00Payables & accrued liabilities−$58.80 MParticipations and residuals: $42,900,000.00Participations and residuals+$42.90 MContent related payables: -$15,900,000.00Content related payables−$15.90 MDeferred revenue: -$1,400,000.00Unearned revenue−$1.40 MNet Cash Flows Provided By Operating Activities - Discontinued Operations: $0.00Net cash from operating activities: $54,100,000.00Operating cash+$54.10 Moperating reconciliation: $491,100,000.00Debt - borrowings, net of debt issuance and redemption costs: $294,300,000.00Debt issued+$294.30 MDebt - repurchases and repayments: -$335,500,000.00Debt & lease obligations repaid−$335.50 MFilm related obligations - borrowings: $475,400,000.00Film obligation borrowings+$475.40 MFilm related obligations - repayments: -$392,600,000.00Film obligation repayments−$392.60 MCash settlement in connection with Starz Separation refinancing: $0.00Sale of noncontrolling interest in Legacy Lionsgate Studios Corp.: $0.00Distributions to noncontrolling interest: -$1,400,000.00Paid to noncontrolling interests−$1.40 MExercise of stock options: $5,600,000.00Stock option exercises+$5.60 MTax withholding required on equity awards: -$15,900,000.00Stock-award tax withholding−$15.90 MNet Cash Flows Used In Financing Activities - Discontinued Operations: $0.00Net cash from financing activities: $29,900,000.00Financing cash+$29.90 Mfinancing reconciliation: $775,300,000.00Acquisitions of businesses, net of cash acquired: $0.00Proceeds from the sale of equity method and other investments: $0.00Investments in equity method investees and other, net: $0.00Repayment of loans receivable, net: $100,000.00Loan collections+$100.00 KCapital expenditures: -$2,900,000.00PP&E purchases−$2.90 MNet Cash Flows Used In Investing Activities - Discontinued Operations: $0.00Net cash used in investing activities: -$2,800,000.00. Cash required to fund net payments.Investing cash−$2.80 Minvesting reconciliation: $2,900,000.00Cash sources and uses: $503,800,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $419,800,000.00Beginning cash$419.80 MEnding cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $499,400,000.00Ending cash$499.40 MDifference in the filed cash totals (calculated): -$1,600,000.00Filer's cash difference(calculated)−$1.60 MCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsNet loss −$29.30M + net operating adjustments $83.40M = operating cash +$54.10MFree cash flow$51.20 MOperating cash − cash spent on PP&ECash flow / Net incomeUnavailableOperating cash flow ÷ net incomeNet cash change+$79.60 MEnding cash − beginning cash
Chart details

Lionsgate Studios Corp. cash flow reconciliation, Apr 1, 2026 through Jun 30, 2026

Cash flows for Apr 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations. Beginning cash: Mar 31, 2026. Ending cash: Jun 30, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Mar 31, 2026
419,800,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Operating activities
54,100,000 US dollars. Net cash provided.
Net loss from continuing operations, net of tax
negative 29,300,000 US dollars
Depreciation and amortization
4,400,000 US dollars
Amortization of films and television programs
264,900,000 US dollars
Amortization of debt financing costs and other non-cash interest (benefit)
negative 300,000 US dollars
Non-cash share-based compensation
41,100,000 US dollars
Other non-cash items
6,400,000 US dollars
Loss on extinguishment of debt
0 US dollars
Equity interests loss
0 US dollars
Gain on investments, net
negative 1,300,000 US dollars
Deferred income taxes
300,000 US dollars
Accounts receivable, net
131,100,000 US dollars
Investment in films and television programs, net
negative 300,600,000 US dollars
Other assets
negative 29,400,000 US dollars
Accounts payable and accrued liabilities
negative 58,800,000 US dollars
Participations and residuals
42,900,000 US dollars
Content related payables
negative 15,900,000 US dollars
Deferred revenue
negative 1,400,000 US dollars
Net Cash Flows Provided By Operating Activities - Discontinued Operations
0 US dollars
Investing activities
negative 2,800,000 US dollars. Net cash used.
Acquisitions of businesses, net of cash acquired
0 US dollars
Proceeds from the sale of equity method and other investments
0 US dollars
Investments in equity method investees and other, net
0 US dollars
Repayment of loans receivable, net
100,000 US dollars
Capital expenditures
negative 2,900,000 US dollars
Net Cash Flows Used In Investing Activities - Discontinued Operations
0 US dollars
Financing activities
29,900,000 US dollars. Net cash provided.
Debt - borrowings, net of debt issuance and redemption costs
294,300,000 US dollars
Debt - repurchases and repayments
negative 335,500,000 US dollars
Film related obligations - borrowings
475,400,000 US dollars
Film related obligations - repayments
negative 392,600,000 US dollars
Cash settlement in connection with Starz Separation refinancing
0 US dollars
Sale of noncontrolling interest in Legacy Lionsgate Studios Corp.
0 US dollars
Distributions to noncontrolling interest
negative 1,400,000 US dollars
Exercise of stock options
5,600,000 US dollars
Tax withholding required on equity awards
negative 15,900,000 US dollars
Net Cash Flows Used In Financing Activities - Discontinued Operations
0 US dollars
Operating adjustment reconciliation
491,100,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
financing gross reconciliation
775,300,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
investing gross reconciliation
2,900,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
Exchange-rate effect
0 US dollars
Difference in the filed cash totals (calculated)
negative 1,600,000 US dollars. Out of cash; drawn as the small gray flow above ending cash.
Ending cash on Jun 30, 2026
499,400,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Cash sources and uses
503,800,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
79,600,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
Unavailable. Operating cash flow and reconciliation net income for the same period are required.
Operating cash flow
54,100,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
2,900,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
51,200,000 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.

Chart connections

  • Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
  • Financing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Investing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Operating reconciliation adjustments are not all independent cash receipts.
  • Net loss −$29.30M + net operating adjustments $83.40M = operating cash +$54.10M. The loss reduces the earnings basis of the reconciliation; it is not a cash payment. The signed loss remains a deduction at the operating reconciliation junction.
  • Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
  • The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
  • The filer's reported cash figures differ by $1.60 M: its ending cash less its beginning cash does not equal its reported net change in cash. The chart shows the difference as its own calculated flow; no reported amount has been adjusted.
  • Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 54,100,000 US dollars minus 2,900,000 US dollars equals 51,200,000 US dollars.
  • The filer's reported cash figures differ by $1.60 M: its ending cash less its beginning cash does not equal its reported net change in cash. The chart shows the difference as its own calculated flow; no reported amount has been adjusted.
Lionsgate Studios Corp. (LION) FY2027 Q1 Statement of Cash Flows Sankey chart
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