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

- Company: Lionsgate Studios Corp. (LION)
- Period: 2026-04-01 to 2026-06-30
- Filing: Q1 FY2027 10-Q, filed 2026-08-06, accession number 0002052959-26-000067
- Page: https://plicit.ai/financials/lion/fy2027-q1-cash-flow
- Chart image: https://plicit.ai/charts/lion-fy2027-q1-cash-flow-sankey.png

## Chart details

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.