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Imax Corp. – ‘10-Q’ for 9/30/22 – ‘EX-101.PRE’

On:  Monday, 10/31/22, at 5:01pm ET   ·   For:  9/30/22   ·   Accession #:  950170-22-20630   ·   File #:  1-35066

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

10/31/22  Imax Corp.                        10-Q        9/30/22  124:35M                                    Donnelley … Solutions/FA

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   9.03M 
 2: EX-10.1     Material Contract                                   HTML    109K 
 3: EX-31.1     Certification -- §302 - SOA'02                      HTML     43K 
 4: EX-31.2     Certification -- §302 - SOA'02                      HTML     43K 
 5: EX-32.1     Certification -- §906 - SOA'02                      HTML     38K 
 6: EX-32.2     Certification -- §906 - SOA'02                      HTML     39K 
12: R1          Document and Entity Information                     HTML     92K 
13: R2          Condensed Consolidated Balance Sheets (Unaudited)   HTML    153K 
14: R3          Condensed Consolidated Balance Sheets               HTML     42K 
                (Parenthetical)                                                  
15: R4          Condensed Consolidated Statements of Operations     HTML    143K 
                (Unaudited)                                                      
16: R5          Condensed Consolidated Statements of Comprehensive  HTML     92K 
                Loss (Unaudited)                                                 
17: R6          Condensed Consolidated Statements of Cash Flows     HTML    141K 
                (Unaudited)                                                      
18: R7          Condensed Consolidated Statements of Shareholders'  HTML    155K 
                Equity (Unaudited)                                               
19: R8          Basis of Presentation                               HTML     75K 
20: R9          Impact of COVID-19 Pandemic                         HTML     41K 
21: R10         Recently Issued Accounting Standards                HTML     53K 
22: R11         Acquisition                                         HTML     89K 
23: R12         Receivables                                         HTML   1.18M 
24: R13         Lease Arrangements                                  HTML    297K 
25: R14         Inventories                                         HTML     69K 
26: R15         Borrowings                                          HTML    160K 
27: R16         Commitments, Contingencies and Guarantees           HTML     67K 
28: R17         Condensed Consolidated Statements of Operations     HTML    163K 
                Supplemental Information                                         
29: R18         Condensed Consolidated Statements of Cash Flows     HTML    228K 
                Supplemental Information                                         
30: R19         Income Taxes                                        HTML    255K 
31: R20         Capital Stock and Reserves                          HTML    443K 
32: R21         Revenue from Contracts with Customers               HTML    965K 
33: R22         Segment Reporting                                   HTML    423K 
34: R23         Employees Pension and Postretirement Benefits       HTML    103K 
35: R24         Financial Instruments                               HTML    332K 
36: R25         Non-Controlling Interests                           HTML     71K 
37: R26         Basis of Presentation (Policies)                    HTML    172K 
38: R27         Basis of Presentation (Tables)                      HTML     56K 
39: R28         Acquisition (Tables)                                HTML     80K 
40: R29         Receivables (Tables)                                HTML   1.15M 
41: R30         Lease Arrangements (Tables)                         HTML    290K 
42: R31         Inventories (Tables)                                HTML     61K 
43: R32         Borrowings (Tables)                                 HTML     82K 
44: R33         Condensed Consolidated Statements of Operations     HTML    136K 
                Supplemental Information (Tables)                                
45: R34         Condensed Consolidated Statements of Cash Flows     HTML    223K 
                Supplemental Information (Tables)                                
46: R35         Income Taxes (Tables)                               HTML    245K 
47: R36         Capital Stock and Reserves (Tables)                 HTML    387K 
48: R37         Revenue from Contracts with Customers (Tables)      HTML    956K 
49: R38         Segment Reporting (Tables)                          HTML    409K 
50: R39         Employees Pension and Postretirement Benefits       HTML     67K 
                (Tables)                                                         
51: R40         Financial Instruments (Tables)                      HTML    310K 
52: R41         Non-Controlling Interests (Tables)                  HTML     56K 
53: R42         Basis of Presentation - Additional Information      HTML     81K 
                (Details)                                                        
54: R43         Basis of Presentation - VIEs Total Assets and       HTML     55K 
                Liabilities (Details)                                            
55: R44         Impact of COVID-19 Pandemic - Additional            HTML     42K 
                Information (Details)                                            
56: R45         Acquisition - Additional Information (Details)      HTML     57K 
57: R46         Acquisition - Schedule of Subject to Revision Upon  HTML     70K 
                Completion of Valuation Procedures (Details)                     
58: R47         Receivables - Summary of Allowance For Credit       HTML     57K 
                Losses Related to Accounts Receivable (Details)                  
59: R48         Receivables - Additional Information (Details)      HTML     67K 
60: R49         Receivables - Schedule of Financing Receivables     HTML     63K 
                (Details)                                                        
61: R50         Receivables - Schedule of Weighted-average          HTML     43K 
                Remaining Lease Term and Weighted-average Interest               
                Rate (Details)                                                   
62: R51         Receivables - Schedule of Net Investment In Leases  HTML     61K 
                by Credit Quality Indicator (Details)                            
63: R52         Receivables - Schedule of Financed Sale             HTML     77K 
                Receivables by Credit Quality Indicator (Details)                
64: R53         Receivables - Schedule of Aging Analysis for Net    HTML     79K 
                Investment in Leases and Financed Sale Receivables               
                (Details)                                                        
65: R54         Receivables - Schedule of Net Investment in Leases  HTML    100K 
                and Financed Sale Receivables with Billed Amounts                
                Past Due Continues to Accrue Finance Income                      
                (Details)                                                        
66: R55         Receivables - Schedule of Net Investment in Leases  HTML     48K 
                and Financed Sale Receivables on Nonaccrual Status               
                (Details)                                                        
67: R56         Receivables - Summary of Allowance for Credit       HTML     51K 
                Losses Related to Net Investment in Leases and                   
                Financed Sale Receivables (Details)                              
68: R57         Receivables - Summary of Allowance For Credit       HTML     43K 
                Losses Related to Variable Consideration                         
                Receivables (Details)                                            
69: R58         Lease Arrangements - Additional Information         HTML     64K 
                (Details)                                                        
70: R59         Lease Arrangements - Components of Operating Lease  HTML     50K 
                Expense (Details)                                                
71: R60         Lease Arrangements - Supplemental Cash and          HTML     47K 
                Non-Cash Flow Information Related to Leases                      
                (Details)                                                        
72: R61         Lease Arrangements - Lessee Operating Lease         HTML     54K 
                Balance Sheet Amounts and Lines (Details)                        
73: R62         Lease Arrangements - Lessee Operating Lease         HTML     37K 
                Balance Sheet Amounts and Lines (Parenthetical)                  
                (Details)                                                        
74: R63         Lease Arrangements - Lessee Leases Weighted         HTML     47K 
                Average Remaining Lease Term and Weighted Average                
                Interest Rate (Details)                                          
75: R64         Lease Arrangements - Lessee Operating and Finance   HTML     73K 
                Lease, Maturity (Details)                                        
76: R65         Lease Arrangements - Schedule of Maturities of      HTML     58K 
                Lease Receivables (Details)                                      
77: R66         Inventories - Inventories (Details)                 HTML     43K 
78: R67         Inventories - Additional Information (Details)      HTML     50K 
79: R68         Borrowings - Revolving Credit Facility Borrowings,  HTML     52K 
                Net (Details)                                                    
80: R69         Borrowings - Additional Information (Details)       HTML    241K 
81: R70         Borrowings - Summary of Convertible Notes, Net      HTML     44K 
                (Details)                                                        
82: R71         Commitments, Contingencies and Guarantees -         HTML     71K 
                Additional Information (Details)                                 
83: R72         Condensed Consolidated Statements of Operations     HTML     51K 
                Supplemental Information - Summary of Selling                    
                Expenses, Including Sales Commissions and Other                  
                Selling Expenses (Details)                                       
84: R73         Condensed Consolidated Statements of Operations     HTML     75K 
                Supplemental Information - Additional Information                
                (Details)                                                        
85: R74         Condensed Consolidated Statements of Cash Flows     HTML     52K 
                Supplemental Information - Summary of Changes in                 
                Other Operating Assets and Liabilities (Details)                 
86: R75         Condensed Consolidated Statements of Cash Flows     HTML     55K 
                Supplemental Information - Summary of Depreciation               
                and Amortization (Details)                                       
87: R76         Condensed Consolidated Statements of Cash Flows     HTML     39K 
                Supplemental Information - Summary of Depreciation               
                and Amortization (Parenthetical) (Details)                       
88: R77         Condensed Consolidated Statements of Cash Flows     HTML     63K 
                Supplemental Information - Write-downs (Details)                 
89: R78         Condensed Consolidated Statements of Cash Flows     HTML     59K 
                Supplemental Information - Write-downs                           
                (Parenthetical) (Details)                                        
90: R79         Condensed Consolidated Statements of Cash Flows     HTML     47K 
                Supplemental Information - Significant Non-cash                  
                Investing Activities - (Details)                                 
91: R80         Condensed Consolidated Statements of Cash Flows     HTML     38K 
                Supplemental Information - Significant Non-cash                  
                Investing Activities (Parenthetical) (Details)                   
92: R81         Condensed Consolidated Statements of Cash Flows     HTML     47K 
                -Supplemental Information - Additional Information               
                (Details)                                                        
93: R82         Income Taxes - Additional Information (Details)     HTML     49K 
94: R83         Income Taxes - Schedule of Effective Tax Rates      HTML     80K 
                (Details)                                                        
95: R84         Income Taxes - Income Tax Expense in Other          HTML     50K 
                Comprehensive Loss (Details)                                     
96: R85         Capital Stock and Reserves - Additional             HTML    154K 
                Information (Details)                                            
97: R86         Capital Stock and Reserves - Stock Compensation     HTML     46K 
                (Details)                                                        
98: R87         Capital Stock and Reserves - Stock-based            HTML     53K 
                Compensation by Plan Type (Details)                              
99: R88         Capital Stock and Reserves - Schedule of            HTML     67K 
                Share-based Compensation, Stock Options, Activity                
                (Details)                                                        
100: R89         Capital Stock and Reserves - Restricted Stock       HTML     58K  
                Units Activity under the IMAX LTIP (Details)                     
101: R90         Capital Stock and Reserves - Performance Stock      HTML     53K  
                Units Activity under the IMAX LTIP (Details)                     
102: R91         Capital Stock and Reserves - Basic and Diluted      HTML     44K  
                Per-share Computations (Details)                                 
103: R92         Revenue from Contracts with Customers -             HTML    200K  
                Disaggregation of Revenue by Segment (Details)                   
104: R93         Revenue from Contracts with Customers - Additional  HTML     39K  
                Information (Details)                                            
105: R94         Segment Reporting - Additional Information          HTML     40K  
                (Details)                                                        
106: R95         Segment Reporting - Segment Reporting Information   HTML    103K  
                by Category and Reportable Segment (Details)                     
107: R96         Segment Reporting - Segment Reporting Information   HTML     38K  
                by Category and Reportable Segment (Parenthetical)               
                (Details)                                                        
108: R97         Segment Reporting - Summary of Revenues By          HTML     70K  
                Geographic Area (Details)                                        
109: R98         Segment Reporting - Summary of Revenues By          HTML     42K  
                Geographic Area (Parenthetical) (Details)                        
110: R99         Employees Pension and Postretirement Benefits -     HTML     95K  
                Additional Information (Details)                                 
111: R100        Employee's Pension and Postretirement Benefits -    HTML     45K  
                Amounts Accrued and Unfunded Status (Details)                    
112: R101        Financial Instruments - Additional Information      HTML     85K  
                (Details)                                                        
113: R102        Financial Instruments - Fair Value of Financial     HTML     72K  
                Instruments (Details)                                            
114: R103        Financial Instruments - Notional Amount of          HTML     41K  
                Derivative (Details)                                             
115: R104        Financial Instruments - Fair Value of Foreign       HTML     49K  
                Exchange Contracts (Details)                                     
116: R105        Financial Instruments - Derivatives in Foreign      HTML     48K  
                Currency Hedging Relationships (Details)                         
117: R106        Financial Instruments - Non Designated Derivatives  HTML     42K  
                in Foreign Currency Relationships (Details)                      
118: R107        Non-Controlling Interests - Additional Information  HTML     69K  
                (Details)                                                        
119: R108        Non-Controlling Interests - Summary of Movement of  HTML     45K  
                the Non-controlling Interest in Temporary Equity                 
                Related to Original Film Fund (Details)                          
122: XML         IDEA XML File -- Filing Summary                      XML    242K  
120: XML         XBRL Instance -- imax-20220930_htm                   XML  11.32M  
121: EXCEL       IDEA Workbook of Financial Reports                  XLSX    298K  
11: EX-101.CAL  XBRL Calculations -- imax-20220930_cal               XML    344K 
 8: EX-101.DEF  XBRL Definitions -- imax-20220930_def                XML   1.40M 
 9: EX-101.LAB  XBRL Labels -- imax-20220930_lab                     XML   2.47M 
10: EX-101.PRE  XBRL Presentations -- imax-20220930_pre              XML   1.86M 
 7: EX-101.SCH  XBRL Schema -- imax-20220930                         XSD    396K 
123: JSON        XBRL Instance as JSON Data -- MetaLinks              702±  1.15M  
124: ZIP         XBRL Zipped Folder -- 0000950170-22-020630-xbrl      Zip    812K

‘EX-101.PRE’   —   XBRL Presentations — imax-20220930_pre

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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<!-- DFIN New ActiveDisclosure (SM) XBRL Linkbase Document - http://www.dfinsolutions.com/ -->
<!-- Creation Date :2022-10-31T14:31:06.6985+00:00 -->
<!-- Copyright (c) 2022 Donnelly Financial Solutions, Inc. All Rights Reserved. -->
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<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ConsolidatedEntitiesAxis" xlink:label="srt_ConsolidatedEntitiesAxis"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RedeemableNoncontrollingInterestByLegalEntityTable" xlink:label="us-gaap_RedeemableNoncontrollingInterestByLegalEntityTable"/>
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<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLossAttributableToRedeemableNoncontrollingInterest" xlink:label="us-gaap_NetIncomeLossAttributableToRedeemableNoncontrollingInterest"/>
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2 Subsequent Filings that Reference this Filing

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

 2/27/24  Imax Corp.                        10-K       12/31/23  187:34M                                    Donnelley … Solutions/FA
 2/22/23  Imax Corp.                        10-K       12/31/22  186:49M                                    Donnelley … Solutions/FA
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