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LION · SERVICES-MOTION PICTURE & VIDEO TAPE PRODUCTION · 8-K · Item 2.02 · Aug 6, 2026

Revenue and adjusted EPS beat consensus as blockbuster films drove a sharp rebound

Lionsgate Studios Corp. (LION) — AllSight decodes this SEC 8-K in plain English, versus what the market expected.

The quarter beat a modest market bar. Published expectations were roughly $708 million of revenue and about $0.01 of adjusted EPS; Lionsgate delivered $776.6 million and $0.06, respectively.

MetricQ1 FY2027Q1 FY2026Published expectation
Revenue$776.6M (Income Statement)$525.9M (Income Statement)~$708M
Operating income$25.6M (Income Statement)$(10.6)M (Income Statement)
Reported diluted EPS$(0.10) (Income Statement)$(0.35) (Income Statement)
Adjusted diluted EPS$0.06 (Adjusted EPS reconciliation)$(0.32) (Adjusted EPS reconciliation)~$0.01
Adjusted OIBDA$79.3M (Segment results)$(3.7)M (Segment results)
Operating cash flow — continuing operations$54.1M (Cash Flow statement)$(109.1)M (Cash Flow statement)
Adjusted free cash flow$128.9M (Adjusted Free Cash Flow reconciliation)$(111.9)M (Adjusted Free Cash Flow reconciliation)

Motion Picture was the decisive upside driver. Revenue more than doubled to $587.3 million and segment profit reached $105.0 million, versus $267.3 million and $2.4 million a year earlier, helped by the reported success of *Michael* and *The Housemaid* (Segment results — Motion Picture). That performance more than offset Television Production revenue falling to $189.3 million from $288.5 million because of episodic-delivery timing (Segment results — Television Production).

The earnings improvement is real, but adjusted profit needs qualification. Adjusted OIBDA rose to $79.3 million from a $3.7 million loss, while reported operating income was only $25.6 million (Segment results; Income Statement). The adjustment bridge includes $40.3 million of share-based compensation, compared with $2.8 million last year, so the headline adjusted result is materially more favorable than the GAAP result (Adjusted OIBDA reconciliation). Reported shareholders' loss nevertheless narrowed sharply to $28.8 million from $94.0 million, and adjusted EPS turned positive.

Cash generation and deleveraging were the second meaningful positive. Continuing-operations cash flow was $54.1 million and adjusted free cash flow was $128.9 million, versus cash use of $109.1 million and adjusted free cash flow of negative $111.9 million a year earlier (Cash Flow statement; Adjusted Free Cash Flow reconciliation). Leverage improved by nearly two turns from March to 4.3x trailing adjusted OIBDA, although adjusted free cash flow benefits from a $78.7 million increase in production loans, while total film-related obligations rose to $2.04 billion from $1.95 billion (Adjusted Free Cash Flow reconciliation; Balance Sheet).

Net read: a clear beat, with film momentum doing most of the work. The filing materially exceeded the available revenue and adjusted-EPS expectations and showed better cash generation, backlog growth of 21% to $1.5 billion, and improved leverage (Press release; Adjusted EPS reconciliation). The main caveat is that television remains delivery-timing constrained and the large share-based-compensation add-back makes adjusted profitability less clean than the headline suggests.

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