Lionsgate Studios Corp. responded to SEC staff comments on non-GAAP measures
Letter dated
2026-07-30; published on EDGAR 2026-09-10 — the
SEC releases comment letters only after the review closes.
We note your disclosure of gross contribution and gross contribution as a percentage of revenue for each of your segments. Please explain how you determined that these were not non-GAAP measures which would require a reconciliation to the most comparable GAAP measure. In this regard, we note that you disclose segment profit as your primary measure of segment performance. As gross contribution would appear to be an…
Evidence
Direction
company to staff
Letter dated
2026-07-30
Published on edgar
2026-09-10
Reviewing
Lionsgate Studios Corp Form 10-K for the Fiscal Year Ended March 31, 2026 File No. 001-42635 Ladies and Gentlemen: We respectfully submit below the response of
Source
Company response to SEC staff (CORRESP)
Topics
MD&A, Non-GAAP measures, Segment reporting
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
SEC staff questioned Lionsgate Studios Corp.'s accounting for non-GAAP measures
Letter dated
2026-07-21; published on EDGAR 2026-09-10 — the
SEC releases comment letters only after the review closes.
We note your disclosure of gross contribution and gross contribution as a percentage of revenue for each of your segments. Please explain how you determined that these were not non-GAAP measures which would require a reconciliation to the most comparable GAAP measure. In this regard, we note that you disclose segment profit as your primary measure of segment performance. As gross contribution would appear to be an…
Evidence
Direction
staff to company
Letter dated
2026-07-21
Published on edgar
2026-09-10
Reviewing
Lionsgate Studios Corp. Form 10-K for Fiscal Year Ended March 31, 2026 File No. 001-42635 Dear James W. Barge: We have limited our review of your filing to the
Source
SEC staff comment letter (UPLOAD)
Topics
MD&A, Non-GAAP measures, Segment reporting
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.