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Lions Gate Entertainment Corp./CN – ‘10-Q’ for 12/31/23 – ‘EX-31.1’

On:  Thursday, 2/8/24, at 4:11pm ET   ·   For:  12/31/23   ·   Accession #:  929351-24-6   ·   File #:  1-14880

Previous ‘10-Q’:  ‘10-Q’ on 11/9/23 for 9/30/23   ·   Latest ‘10-Q’:  This Filing   ·   7 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size

 2/08/24  Lions Gate Entertainment Corp./CN 10-Q       12/31/23  114:14M

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   3.24M 
 2: EX-10.22(1)  Ex-10.22.1 - Form of Restricted Share Award        HTML     52K 
                Agreement                                                        
 3: EX-10.22(2)  Ex-10.22.2 - Form of Nonqualified Stock Option     HTML     62K 
                Agreement                                                        
 4: EX-10.22(3)  Ex-10.22.3 - Form of Share Appreciation Rights     HTML     65K 
                Agreement                                                        
 5: EX-31.1     EX-31.1 - Certification of CEO Pursuant to Section  HTML     35K 
                302                                                              
 6: EX-31.2     EX-31.2 - Certification of CFO Pursuant to Section  HTML     35K 
                302                                                              
 7: EX-32.1     EX-32.1 - Certification of CEO and CFO Pursuant to  HTML     34K 
                Section 906                                                      
13: R1          Cover                                               HTML     91K 
14: R2          Unaudited Condensed Consolidated Balance Sheets     HTML    166K 
15: R3          Unaudited Condensed Consolidated Balance Sheets     HTML     40K 
                (Parenthetical)                                                  
16: R4          Unaudited Condensed Consolidated Statements of      HTML    132K 
                Operations                                                       
17: R5          Unaudited Condensed Consolidated Statements of      HTML     61K 
                Comprehensive Loss                                               
18: R6          Unaudited Condensed Consolidated Statements of      HTML    108K 
                Equity (Deficit)                                                 
19: R7          Unaudited Condensed Consolidated Statements of      HTML    136K 
                Cash Flows                                                       
20: R8          General                                             HTML     41K 
21: R9          Acquisitions                                        HTML     70K 
22: R10         Investment In Films and Television Programs and     HTML     81K 
                Licensed Program Rights                                          
23: R11         Investments                                         HTML     43K 
24: R12         Goodwill and Intangible Assets                      HTML     58K 
25: R13         Debt                                                HTML     80K 
26: R14         Film Related Obligations                            HTML     60K 
27: R15         Fair Value Measurements                             HTML     75K 
28: R16         Noncontrolling Interests                            HTML     52K 
29: R17         Revenue                                             HTML    104K 
30: R18         Net Income (Loss) Per Share                         HTML     80K 
31: R19         Capital Stock                                       HTML     99K 
32: R20         Income Taxes                                        HTML     37K 
33: R21         Restructuring and Other                             HTML     81K 
34: R22         Segment Information                                 HTML    232K 
35: R23         Contingencies                                       HTML     35K 
36: R24         Derivative Instruments and Hedging Activities       HTML    125K 
37: R25         Additional Financial Information                    HTML    120K 
38: R26         Subsequent Events                                   HTML     34K 
39: R27         General (Policies)                                  HTML     47K 
40: R28         Acquisitions (Tables)                               HTML     57K 
41: R29         Investment In Films and Television Programs and     HTML     83K 
                Licensed Program Rights (Tables)                                 
42: R30         Investments (Tables)                                HTML     39K 
43: R31         Goodwill and Intangible Assets (Tables)             HTML     50K 
44: R32         Debt (Tables)                                       HTML     59K 
45: R33         Film Related Obligations (Tables)                   HTML     54K 
46: R34         Fair Value Measurements (Tables)                    HTML     73K 
47: R35         Noncontrolling Interests (Tables)                   HTML     45K 
48: R36         Revenue (Tables)                                    HTML    100K 
49: R37         Net Income (Loss) Per Share (Tables)                HTML     84K 
50: R38         Capital Stock (Tables)                              HTML    102K 
51: R39         Restructuring and Other (Tables)                    HTML     80K 
52: R40         Segment Information (Tables)                        HTML    230K 
53: R41         Derivative Instruments and Hedging Activities       HTML    125K 
                (Tables)                                                         
54: R42         Additional Financial Information (Tables)           HTML    119K 
55: R43         General (Narrative) (Details)                       HTML     33K 
56: R44         Acquisitions (Narrative) (Details)                  HTML     76K 
57: R45         Acquisitions (Purchase Price Allocation) (Details)  HTML     69K 
58: R46         Acquisitions (Pro Forma Information) (Details)      HTML     38K 
59: R47         Investment In Films and Television Programs and     HTML     35K 
                Licensed Program Rights (Narrative) (Details)                    
60: R48         Investment In Films and Television Programs and     HTML     58K 
                Licensed Program Rights (Investment in Films and                 
                Television Programs and Licensed Program Rights)                 
                (Details)                                                        
61: R49         Investment In Films and Television Programs and     HTML     40K 
                Licensed Program Rights (Amortization Expense)                   
                (Details)                                                        
62: R50         Investment In Films and Television Programs and     HTML     52K 
                Licensed Program Rights (Impairments) (Details)                  
63: R51         Investments (Investments by Category) (Details)     HTML     37K 
64: R52         Investments (Equity Method Investments Narrative)   HTML     45K 
                (Details)                                                        
65: R53         Goodwill and Intangible Assets (Goodwill)           HTML     52K 
                (Details)                                                        
66: R54         Goodwill and Intangible Assets (Narrative)          HTML     76K 
                (Details)                                                        
67: R55         Debt (Schedule of Debt) (Details)                   HTML     63K 
68: R56         Debt (Narrative - Transactions) (Details)           HTML     53K 
69: R57         Debt (Narrative - Senior Credit Facilities)         HTML     93K 
                (Details)                                                        
70: R58         Debt (Narrative - Senior Notes) (Details)           HTML     71K 
71: R59         Debt (Gain (Loss) on Extinguishment of Debt)        HTML     39K 
                (Details)                                                        
72: R60         Film Related Obligations (Components) (Details)     HTML     50K 
73: R61         Film Related Obligations (Narrative) (Details)      HTML     84K 
74: R62         Film Related Obligations - Cumulative Minimum       HTML     54K 
                Guaranteed Payments of IP Credit Facility                        
                (Details)                                                        
75: R63         Fair Value Measurements (Assets and Liabilities     HTML     56K 
                Required to be Carried at Fair Value on a                        
                Recurring Basis) (Details)                                       
76: R64         Fair Value Measurements (Carrying Values And Fair   HTML     80K 
                Values Of Assets and Liabilities Not Required to                 
                be Carried at Fair Value on a Recurring Basis)                   
                (Details)                                                        
77: R65         Noncontrolling Interests (Changes In Redeemable     HTML     45K 
                Noncontrolling Interest) (Details)                               
78: R66         Noncontrolling Interests (Narrative) (Details)      HTML     55K 
79: R67         Revenue (Disaggregation of Revenue) (Details)       HTML     84K 
80: R68         Revenue (Remaining Performance Obligations -        HTML     52K 
                Timing) (Details)                                                
81: R69         Revenue (Provision for Doubtful Accounts)           HTML     41K 
                (Details)                                                        
82: R70         Revenue (Narrative) (Details)                       HTML     35K 
83: R71         Net Income (Loss) Per Share (Basic) (Details)       HTML     57K 
84: R72         Net Income (Loss) Per Share (Diluted) (Details)     HTML     62K 
85: R73         Net Income (Loss) Per Share (Anti-Dilutive Shares   HTML     44K 
                Issuable) (Details)                                              
86: R74         Capital Stock (Narrative) (Details)                 HTML     52K 
87: R75         Capital Stock (Common Shares Reserved for Future    HTML     40K 
                Issuance) (Details)                                              
88: R76         Capital Stock (Share-Based Compensation Expense)    HTML     46K 
                (Details)                                                        
89: R77         Capital Stock (Share-based Compensation Expense by  HTML     44K 
                Category) (Details)                                              
90: R78         Capital Stock (Stock Option, SARs, Restricted       HTML    100K 
                Stock and Restricted Share Unit Activity)                        
                (Details)                                                        
91: R79         Restructuring and Other (Restructuring and Other)   HTML     80K 
                (Details)                                                        
92: R80         Restructuring and Other (Severance Liability        HTML     49K 
                Rollforward) (Details)                                           
93: R81         Segment Information (Segment Information)           HTML     70K 
                (Details)                                                        
94: R82         Segment Information (Reconciliation Of Total        HTML     83K 
                Segment Profit To The Company's Loss Before Income               
                Taxes) (Details)                                                 
95: R83         Segment Information (Adjusted Depreciation and      HTML     41K 
                Amortization) (Details)                                          
96: R84         Segment Information (Adjusted Share-Based           HTML     48K 
                Compensation) (Details)                                          
97: R85         Segment Information (Purchase Accounting and        HTML     50K 
                Related Adjustments) (Details)                                   
98: R86         Segment Information (Reconciliation of Segment      HTML     52K 
                General and Administration to Consolidated)                      
                (Details)                                                        
99: R87         Segment Information (Reconciliation of Total        HTML     50K 
                Assets By Segment to Consolidated Assets)                        
                (Details)                                                        
100: R88         Derivative Instruments and Hedging Activities       HTML     88K  
                (Narrative) (Details)                                            
101: R89         Derivative Instruments and Hedging Activities       HTML     54K  
                (Forward Foreign Exchange Contracts) (Details)                   
102: R90         Derivative Instruments and Hedging Activities       HTML     55K  
                (Interest Rate Swaps) (Details)                                  
103: R91         Derivative Instruments and Hedging Activities       HTML     52K  
                (Derivatives Effect on Statement of Operations and               
                Comprehensive Loss) (Details)                                    
104: R92         Derivative Instruments and Hedging Activities       HTML     71K  
                (Derivatives by Balance Sheet Location) (Details)                
105: R93         Additional Financial Information (Cash, Cash        HTML     44K  
                Equivalents and Restricted Cash) (Details)                       
106: R94         Additional Financial Information (Other Assets and  HTML     83K  
                Other Accrued Liabilities) (Details)                             
107: R95         Additional Financial Information (Accounts          HTML     66K  
                Receivable Monetization) (Details)                               
108: R96         Additional Financial Information (Accumulated       HTML     72K  
                Other Comprehensive Income) (Details)                            
109: R97         Subsequent Events (Narrative) (Details)             HTML     47K  
111: XML         IDEA XML File -- Filing Summary                      XML    219K  
114: XML         XBRL Instance -- lgfa-20231231_htm                   XML   3.69M  
110: EXCEL       IDEA Workbook of Financial Report Info              XLSX    228K  
 9: EX-101.CAL  XBRL Calculations -- lgfa-20231231_cal               XML    274K 
10: EX-101.DEF  XBRL Definitions -- lgfa-20231231_def                XML   1.29M 
11: EX-101.LAB  XBRL Labels -- lgfa-20231231_lab                     XML   2.31M 
12: EX-101.PRE  XBRL Presentations -- lgfa-20231231_pre              XML   1.62M 
 8: EX-101.SCH  XBRL Schema -- lgfa-20231231                         XSD    277K 
112: JSON        XBRL Instance as JSON Data -- MetaLinks              617±   966K  
113: ZIP         XBRL Zipped Folder -- 0000929351-24-000006-xbrl      Zip    639K  


‘EX-31.1’   —   EX-31.1 – Certification of CEO Pursuant to Section 302


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



 C:   C: 
  Document  

Exhibit 31.1
CERTIFICATION
I, Jon Feltheimer certify that:
1.I have reviewed this quarterly report on Form 10-Q of Lions Gate Entertainment Corp.;
2.Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3.Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4.The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
(a)Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
(b)Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
(c)Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
(d)Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and
5.The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent function):
(a)All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and
(b)Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.
/s/ JON FELTHEIMER
Jon Feltheimer
Chief Executive Officer

 Date: February 8, 2024


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-Q’ Filing    Date    Other Filings
Filed on:2/8/248-K
For Period end:12/31/23
 List all Filings 


3 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/08/24  Lions Gate Entertainment Corp./CN S-8 POS     2/08/24    3:97K                                    Donnelley … Solutions/FA
 2/08/24  Lions Gate Entertainment Corp./CN S-8 POS     2/08/24    3:94K                                    Donnelley … Solutions/FA
 2/08/24  Lions Gate Entertainment Corp./CN S-8         2/08/24    4:97K                                    Donnelley … Solutions/FA


4 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

12/26/23  Lions Gate Entertainment Corp./CN 8-K:1,9    12/22/23   18:2.1M                                   Donnelley … Solutions/FA
11/29/23  Lions Gate Entertainment Corp./CN 8-K:5,9    11/28/23   12:394K
 5/28/21  Lions Gate Entertainment Corp./CN 10-K        3/31/21  162:24M
12/08/16  Lions Gate Entertainment Corp./CN 8-K:1,2,3,512/08/16    9:3.5M                                   Toppan Vite NY Inc./FA
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Filing Submission 0000929351-24-000006   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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