EXHIBIT 99.3

UNAUDITED PRO FORMA CONDENSED CONSOLIDATED FINANCIAL INFORMATION

On January 13, 2012, Lions Gate Entertainment Corp. (the “Company” or “Lionsgate”) purchased all of the membership interests in Summit Entertainment, LLC (“Summit”), a worldwide independent film producer and distributor. The aggregate purchase price was approximately $413.7 million, which consisted of $343.5 million in cash paid at closing, 5,837,781 of the Company’s common shares paid at closing (a part of which are included in escrow for indemnification purposes), and an additional $20.0 million of cash or the Company’s common shares (based on a common share price of $8.39 per share) to be paid or issued, at the Company’s option, within 60 days of the date of the transaction. The Company paid the additional consideration of $20.0 million in cash on March 13, 2012. Of the cash portion of the purchase price, approximately $284.4 million was funded with cash on the balance sheet of Summit. The value assigned to the shares for purposes of recording the acquisition was $50.2 million and was based on the closing price of the Company’s common shares on the date of closing of the acquisition. Additionally, the Company may be obligated to pay additional cash consideration of up to $7.5 million pursuant to the purchase agreement, should the domestic theatrical receipts from certain films meet certain target performance thresholds.

In connection with the acquisition of Summit, on January 11, 2012, the Company sold $45.0 million in aggregate principal amount of 4.00% Convertible Senior Subordinated Notes with a maturity date of January 11, 2017 (the “January 2012 Notes”).  The proceeds were used to fund a portion of the acquisition of Summit. The interest payment date on the January 2012 Notes is January 15 and July 15 of each year, commencing on July 15, 2012. The January 2012 Notes are convertible into common shares of the Company at any time prior to maturity or repurchase by the Company, at an initial conversion price of approximately $10.50 per share, subject to adjustment in certain circumstances.

In addition, as part of the closing, Summit’s existing term loan of $508.0 million was paid off, in part, with cash from Lionsgate and the net proceeds from a new term loan to Summit with a principal amount of $500.0 million, maturing on September 7, 2016 (the “Term Loan”). The Term Loan was subsequently amended on February 21, 2012.

The Term Loan is secured by the Summit assets. The Term Loan is repayable in quarterly installments of $13.75 million, with the balance payable on the final maturity date.  The Term Loan is also repayable periodically to the extent of the excess cash flow, as defined, generated by Summit and its subsidiaries.   The Term Loan bears interest by reference to a base rate or the LIBOR rate (subject to a LIBOR floor of 1.25%), in either case plus an applicable margin of 4.50% in the case of base rate loans and 5.50% in the case of LIBOR loans.

The acquisition has been accounted for using the purchase method of accounting in accordance with Accounting Standards Codification (ASC) No. 805, Business Combinations (“ASC 805”). Under the purchase method of accounting, the total estimated purchase price, as described in Note 1 to these unaudited pro forma combined condensed financial statements, has been preliminarily allocated to the tangible and intangible assets acquired and liabilities assumed of Summit based on a preliminary estimate of their fair values. The preliminary purchase price allocation is subject to revision, as a more detailed analysis of investment in films and intangible assets is completed and additional information on the fair value of assets and liabilities becomes available, including receipt of final appraisals of the net assets acquired. A change in the fair value of the net assets of Summit may change the amount of the purchase price allocable to goodwill, and could impact the amounts of amortization expense included in the unaudited pro forma condensed consolidated statements of operations.

The unaudited pro forma condensed consolidated financial information assumes the following:

·                  The unaudited pro forma condensed consolidated balance sheet as of December 31, 2011 assumes that the acquisition of Summit, the issuance of the January 2012 Notes, and the refinancing of the Term Loan had been completed on December 31, 2011.

·                  The unaudited pro forma condensed consolidated statements of operations for the year ended March 31, 2011, and the nine months ended December 31, 2011 assume that the acquisition of Summit, the issuance of the January 2012 Notes, and the refinancing of the Term Loan occurred on April 1, 2010.

·                  The unaudited pro forma condensed consolidated balance sheet is based on the Company and Summit’s historical balance sheet at December 31, 2011.  The unaudited pro forma condensed consolidated statements of operations include the Company’s historical statements of operations for the year ended March 31, 2011 and the nine months ended December 31, 2011 combined with Summit’s historical statements of operations for the year ended December 31, 2010 and the nine months ended September 30, 2011.

The unaudited pro forma information presented is for illustrative purposes only and is not necessarily indicative of the financial position or results of operations that would have been realized if the acquisition had been completed on the dates indicated, nor is it indicative of future operating results or financial position. The pro forma adjustments are based upon available information and certain assumptions that the Company believes are reasonable.

The unaudited pro forma condensed consolidated financial statements do not include any adjustments for any restructuring activities, operating efficiencies or cost savings.

The unaudited pro forma condensed consolidated financial information should be read in conjunction with the:

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·                  Accompanying notes to the Unaudited Pro Forma Condensed Consolidated Financial Information;

·                  Separate historical consolidated financial statements of the Company previously filed in our Quarterly Report on Form 10-Q for the quarterly period ended December 31, 2011 and our Annual Report on Form 10-K for the fiscal year ended March 31, 2011, as amended; and

·                  Separate historical audited consolidated financial statements of Summit as of December 31, 2011 and 2010, and for the years ended December 31, 2011 and  2010 presented in Exhibits 99.1 and 99.2 in this Form 8-K/A.

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LIONS GATE ENTERTAINMENT CORP.

UNAUDITED PRO FORMA CONDENSED CONSOLIDATED BALANCE SHEET

See accompanying notes.

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LIONS GATE ENTERTAINMENT CORP.

UNAUDITED PRO FORMA CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS

See accompanying notes.

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LIONS GATE ENTERTAINMENT CORP.

UNAUDITED PRO FORMA COMBINED CONSOLIDATED STATEMENT OF OPERATIONS

See accompanying notes.

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LIONS GATE ENTERTAINMENT CORP.

NOTES TO UNAUDITED PRO FORMA CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

1.       Basis of Pro Forma Presentation

The unaudited pro forma condensed consolidated balance sheet as of December 31, 2011 assumes that the acquisition of Summit, the issuance of the January 2012 Notes, and the refinancing of the Term Loan had been completed on December 31, 2011.  The unaudited pro forma condensed consolidated statements of operations for the year ended March 31, 2011, and the nine months ended December 31, 2011 assumes that the acquisition of Summit, the issuance of the January 2012 Notes, and the refinancing of the Term Loan occurred on April 1, 2010. The unaudited pro forma condensed consolidated balance sheet is based on the Company and Summit’s historical balance sheet at December 31, 2011.  The unaudited pro forma condensed consolidated statements of operations include the Company’s historical statements of operations for the year ended March 31, 2011 and the nine months ended December 31, 2011, combined with Summit’s historical statements of operations for the year ended December 31, 2010 and the nine months ended September 30, 2011, respectively.

The unaudited pro forma information presented is for illustrative purposes only and is not necessarily indicative of the financial position or results of operations that would have been realized if the acquisition had been completed on the dates indicated, nor is it indicative of future operating results or financial position. The pro forma adjustments are based upon available information and certain assumptions that the Company believes are reasonable.

The unaudited pro forma condensed consolidated financial statements do not include any adjustments for any restructuring activities, operating efficiencies or cost savings.

The Company has made a preliminary allocation of the estimated purchase price of Summit to the tangible and intangible assets acquired and liabilities assumed based on their estimated fair value. The preliminary purchase price allocation is subject to revision, as a more detailed analysis of investment in films and intangible assets is completed and additional information on the fair value of assets and liabilities becomes available, including receipt of final appraisals of the net assets acquired. A change in the fair value of the net assets of Summit may change the amount of the purchase price allocable to goodwill, and could impact the amounts of amortization expense included in the unaudited pro forma combined condensed consolidated statements of operations. Based on the preliminary valuation and other information currently available, the allocation of the estimated purchase price assuming the acquisition had been completed as of December 31, 2011 is as follows:

Amortization related to the fair value of amortizable intangible assets is reflected as pro forma adjustments to the unaudited pro forma condensed consolidated statements of operations.

Identifiable intangible assets. Sales agency relationships represent existing contracts that relate primarily to underlying customer relationships, and have a useful life of 5 years. Tradenames are primarily related to the Summit brand and name, and have an estimated useful life of 5 years. Identifiable intangible assets will be amortized on a straight-line basis over their estimated useful lives.

Goodwill. Approximately $85.5 million has been allocated to goodwill. Goodwill represents the excess of the purchase price over the fair value of the underlying tangible and identifiable intangible assets acquired and liabilities assumed. In accordance with ASC 805, goodwill will not be amortized but instead will be tested for impairment annually.

Taxes. The pro forma combined provision for income taxes does not necessarily reflect the amounts that would have resulted had Lionsgate and Summit filed a combined income tax return during the year ended March 31, 2011 and the nine months ended December 31,

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2011.  Most of Summit’s income was taxed as a partnership and thus the historical financial statements reflect a minimal tax provision. The pro forma adjustments to the tax provision reflect Summit’s income as taxable to Lionsgate, net of the use of Lionsgate’s net operating loss carryforwards (“NOLs”), the utilization of which would have been limited to Section 382. For the nine months ended December 31, 2011, no additional tax expense is reflected as a result of a projected taxable loss on a combined basis.

2.       Pro Forma Adjustments

Pro forma adjustments are necessary to reflect the payment of and the allocation of the estimated purchase price to the estimated fair values of the tangible and intangible assets acquired and liabilities assumed, and the amortization related to the values allocated to the intangible assets, and to remove certain assets and liabilities reflected in the historical balance sheet that were not acquired.

The pro forma condensed consolidated statements of operations do not include any incremental costs associated with the integration activities of the combined companies.

Unaudited Pro Forma Adjustments are as follows:

Pro forma adjustments to the condensed consolidated Balance Sheet as of December 31, 2011

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Pro forma adjustments to the condensed consolidated Statements of Operations for the nine months ended December 31, 2011 and the year ended March 31, 2011

Note 3. Pro Forma Net Income (Loss) Per Share

The pro forma basic net income (loss) per share are based on the weighted average number of the Company’s shares outstanding during each period.

The pro forma diluted net income(loss) per share are computed as follows:

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