0001377630-24-000042 | 10-K | XBRL Viewer

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Commitments and Contingencies (Schedule of Minimum Lease Payments Under Noncancelable Operating Leases) (Details) $ in Millions	Dec. 28, 2023 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2018	$ 2.1
2019	2.1
2020	2.6
2021	2.6
2022	1.1
Thereafter	5.5
Total	16.0
ImputedInterestFutureLeasePayments	(10.0)
TotalLeaseLiability	$ 6.0

Equity

12 Months Ended

Dec. 28, 2023

Stockholders' Equity Note [Abstract]

Equity


8.			EQUITY

As of December 28, 2023, the Company has authorized capital stock of 260,000,000 shares of common stock, par value of $0.01 per share, and 10,000,000 shares of preferred stock, par value of $0.01 per share. There were 50 shares of preferred stock issued and outstanding and 96,837,039 shares of common stock issued and outstanding as of December 28, 2023.

The holders of NCM, Inc. common stock are entitled to one vote per share on all matters submitted for action by the NCM, Inc. stockholders. Holders of common stock are entitled to share equally, share for share, in declared dividends.

The authorized but unissued shares of common stock and preferred stock are available for future issuance without stockholder approval. These additional shares may be used for a variety of corporate purposes, including share-based compensation, future public offerings to raise additional capital, corporate acquisitions and exchange on a one-for-one basis under the ESA Parties’ right to convert their NCM LLC membership units into Company common stock.

Prior to the deconsolidation of NCM LLC on April 11, 2023, in conformity with accounting guidance of the SEC concerning monetary consideration paid to promoters, such as the ESA Parties, in exchange for property conveyed by the promoters, the excess over predecessor cost was treated as a special distribution. Because the ESA Parties had no cost basis in the ESAs, nearly all payments to the ESA Parties with the proceeds of the IPO and related debt, have been accounted for as distributions. The distributions by NCM LLC to the ESA Parties made at the date of the IPO resulted in a consolidated stockholders’ deficit. As a noncontrolling interest cannot be shown as an asset, the ESA Parties’ interest in NCM LLC’s members equity was included in distributions in excess of paid in capital in the Consolidated Balance Sheets.

On April 11, 2023, the historical Equity balances of NCM LLC were deconsolidated from the Consolidated Financial Statements. On August 7, 2023, the Company accounted for the NCM LLC reconsolidation as a business combination under ASC 805—Business Combinations and accordingly, the purchase price was allocated to the assets acquired and liabilities assumed based on their estimated fair values as of the date of reconsolidation, the Effective Date, with no allocation to any equity balances. The reconsolidation reduced NCM LLC’s equity balances to $0 and removed the impact of the IPO discussed above. For further information regarding the deconsolidation and reconsolidation of NCM LLC, refer to Note 5 - Reconsolidation of NCM LLC.

- Definition

The entire disclosure for equity.

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+ Details

Equity (Narrative) (Details)	12 Months Ended
Equity (Narrative) (Details)	Dec. 28, 2023 item $ / shares shares	Aug. 07, 2023 USD ($)	Aug. 03, 2023 shares	Dec. 29, 2022 $ / shares shares
Class of Stock [Line Items]
Common stock, shares authorized (in shares)	260,000,000
Common stock, par value (in usd per share) \| $ / shares	$ 0.01
Common stock, shares issued (in shares)	96,837,039			12,840,264
Common stock, shares outstanding (in shares)			17,411,323
Preferred stock, shares authorized (in shares)	10,000,000			10,000,000
Preferred stock, par value (in usd per share) \| $ / shares	$ 0.01			$ 0.01
Preferred stock, shares issued (in shares)	50
Preferred stock, shares outstanding (in shares)	0
Number of votes per common share \| item	1
NCM, LLC.
Class of Stock [Line Items]
Members' Equity \| $		$ 0

RECONSOLIDATION OF NCM LLC

12 Months Ended

Dec. 28, 2023

RECONSOLIDATION OF NCM LLC [Abstract]

Schedule of Business Acquisitions, by Acquisition

The following table summarizes the fair value of NCM LLC and provisional fair values of the assets acquired and liabilities assumed as of the reconsolidation date:


Fair value of assets acquired:
Cash, cash equivalents and restricted cash	$	49.6
Receivables, net (1)	74.8
Prepaid expenses and other current assets	7.2
Property and equipment, net	14.8
Other investments	0.9
Debt issuance costs, net	2.4
Fair value of intangible assets	415.0
Other assets	10.0
Total assets acquired	574.7
Fair value of liabilities assumed:
Amounts due to members, net	(15.3)
Accrued expenses	(0.7)
Accrued payroll and related expenses	(9.9)
Accounts payable	(37.3)
Deferred revenue	(11.1)
Other current liabilities	(1.5)
Long-term debt	(10.0)
Other liabilities	(5.5)


Total liabilities assumed	(91.3)
Fair value of NCM LLC	$	483.4

(1)Includes a valuation adjustment recorded during the three months ended December 28, 2023 that decreased accounts receivable, net by $0.2 million.

Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination

The following table summarizes the major classes of intangible assets acquired and their respective weighted-average estimated useful lives.


	Estimated Fair Value		Useful Life (years)
Exhibitor service agreements	$	250.0	13.0
Network affiliates agreements	75.0		16.0
Customer relationships	75.0		6.0
Trademarks	15.0		8.0
Total intangible assets	$	415.0

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	12 Months Ended
CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Dec. 28, 2023	Dec. 29, 2022	Dec. 30, 2021
CURRENT ASSETS:
Cash and cash equivalents	$ 34.6	$ 61.7
Restricted Cash	3.0	2.1
Debt Securities, Available-for-Sale, Current	0.0	0.7
Accounts Receivable, Allowance for Credit Loss, Current	1.4	1.7
Receivables, net of allowance of $1.4 and $1.7, respectively	96.6	92.0
Total current assets	143.8	164.4
Finite-Lived Intangible Assets, Accumulated Amortization	15.0	270.2	$ 245.6
Deferred Tax Assets, Valuation Allowance	146.0	245.5
NON-CURRENT ASSETS:
Property and equipment, net of accumulated depreciation of $1.6 and $54.8, respectively	15.8	13.0
Intangible assets, net of accumulated amortization of $15.0 and $270.2, respectively	394.3	586.7	606.3
Other investments	0.7	0.9
Debt Securities, Available-for-Sale, Noncurrent	0.0	0.3
Debt issuance costs, net	2.2	3.3
Other assets	10.9	23.8
Total non-current assets	423.9	628.0
TOTAL ASSETS	567.7	792.4
CURRENT LIABILITIES:
Amounts due to ESA Parties, net	6.6
Payable under the TRA (related party payables of $0.0 and $0.2, respectively)	0.0	0.3
Accrued expenses	1.6	17.8
Accrued payroll and related expenses	17.7	8.3
Accounts payable	21.7	25.0
Short-term debt, net of debt issuance costs of $0.0 and $7.9, respectively	0.0	1,121.1
Total current liabilities	58.4	1,203.1
NON-CURRENT LIABILITIES:
Long-term debt	10.0	0.0
Payable under the TRA (related party payables of $0.0 and $25.5, respectively)	59.8	35.3
Total non-current liabilities	74.8	53.3
Total liabilities	133.2	1,256.4
NCM, Inc. Stockholders’ Equity/(Deficit):
Preferred stock, $0.01 par value; 10,000,000 shares authorized, 50 and 0 issued and outstanding, respectively	$ 0.0	$ 0.0
Common stock, shares issued (in shares)	96,837,039	12,840,264
Common stock, shares authorized (in shares)	260,000,000
Common stock, par value (in usd per share)	$ 0.01
Common stock, $0.01 par value; 260,000,000 shares authorized, 96,837,039 and 12,840,264 issued and outstanding, respectively	$ 2.6	$ 1.3
Additional paid in capital (deficit)	115.3	(146.2)
Retained earnings (distributions in excess of earnings)	316.6	(370.4)
Total NCM, Inc. stockholders’ equity/(deficit)	434.5	(515.3)
Noncontrolling interests	0.0	51.3
Total equity/(deficit)	434.5	(464.0)	$ (383.5)
TOTAL LIABILITIES AND EQUITY/(DEFICIT)	$ 567.7	$ 792.4

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2023	Dec. 29, 2022
Statement of Comprehensive Income [Abstract]
Consolidated net income (loss)	$ 696.7	$ (66.2)
OTHER COMPREHENSIVE INCOME, NET OF TAX:
COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO NCM, INC.	$ 705.2	$ (28.7)

- Definition

Amount after tax of income (loss) from continuing operations including portion attributable to the noncontrolling interest.

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+ Details

Basis of Presentation and Summary of Significant Accounting Policies (Effect of Change on Statements of Cash Flows) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2023	Dec. 29, 2022
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Consolidated net income (loss)	$ 696.7	$ (66.2)
Non-cash loss on re-measurement of the payable under the TRA	9.3	2.2
Net cash provided by operating activities	(6.7)	(47.3)
Decrease within activity of APIC	$ 9.5	$ 17.3

- Definition

Amount after tax of income (loss) from continuing operations including portion attributable to the noncontrolling interest.

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+ Details

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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-URI https://asc.fasb.org//1943274/2147480424/946-10-50-3

+ Details

Fair Value Measurements (Schedule of Marketable Securities) (Details) - USD ($) $ in Millions	Dec. 28, 2023	Dec. 29, 2022
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-Sale, Amortized Cost		$ 1.0
Aggregate Fair Value - Short term marketable securities	$ 0.0	0.7
Aggregate Fair Value - Long term marketable securities	$ 0.0	0.3
Aggregate Fair Value - Total marketable securities		$ 1.0

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
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-Name Accounting Standards Codification
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 2
-Subparagraph (b)
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
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-Section 50
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

+ Details

Related Party Transactions

12 Months Ended

Dec. 28, 2023

Related Party Transactions


9.			RELATED PARTY TRANSACTIONS

ESA Party and Managing Member Transactions—In connection with NCM, Inc.’s IPO, the Company entered into several agreements to define and regulate the relationships among NCM LLC, NCM, Inc. and AMC, Cinemark and Regal which are outlined below.

AMC has owned less than 5% of NCM LLC, on an as converted basis, since July 2018 and is no longer a related party. AMC remains a party to the ESA, Common Unit Adjustment Agreement and certain other original agreements and is a member under the terms of the NCM LLC Operating Agreement, subject to fulfilling the requirements of Section 3.1 of the NCM LLC Operating Agreement. AMC will continue to participate in the annual Common Unit Adjustment and receive available cash distributions or allocation of earnings and losses in NCM LLC (as long as its ownership in NCM LLC is greater than zero) and theater access fees. Further, AMC will continue to pay beverage revenue, among other things, to NCM LLC. AMC’s ownership percentage does not impact future integration payments and other encumbered theater payments owed to NCM LLC by AMC. As of December 28, 2023, AMC’s ownership was 0.0% of NCM LLC and NCM, Inc.

Cinemark has owned less than 5% of NCM LLC, on an as converted basis, since NCM LLC emerged from bankruptcy on August 7, 2023 and is no longer a related party. Cinemark remains a party to the ESA, Common Unit Adjustment Agreement and certain other original agreements and is a member under the terms of the NCM LLC Operating Agreement, subject to fulfilling the requirements of Section 3.1 of the NCM LLC Operating Agreement. Cinemark will continue to participate in the annual Common Unit Adjustment and receive available cash distributions or allocation of earnings and losses in NCM LLC (as long as its ownership in NCM LLC is greater than zero) and theater access fees. Further, Cinemark will continue to pay beverage revenue, among other things, to NCM LLC. Cinemark’s ownership percentage does not impact future integration payments and other encumbered theater payments owed to NCM LLC by Cinemark. As of December 28, 2023, Cinemark’s ownership was 4.5% of NCM, Inc. and 0.0% of NCM LLC.

On June 3, 2023, NCM LLC entered into the Regal Advertising Agreement and Regal Termination Agreement which became effective on July 14, 2023. Pursuant to the Regal Termination Agreement, Regal rejected and terminated its ESA with NCM LLC. Additionally Regal and Regal’s affiliates’ waived all rights and interests as to the TRA, the Common Unit Adjustment Agreement, the Software License Agreement, the Director Designation Agreement, the Registration Rights Agreement and all the other joint venture agreements described in the NCM LLC Operating Agreement and the Company and NCM LLC, and Regal and Regal’s affiliates waived and released claims against the other party. Regal also agreed to support NCM LLC’s Plan and surrendered all 4,068,381 shares in the Company, totaling $13.0 million, upon the effective date of the Plan. In connection with the Regal Advertising Agreement, NCM LLC and Regal also agreed to dismiss with prejudice the ongoing litigation between the parties related to NCM LLC’s request to enforce certain provisions of the ESA, including the exclusivity provision. Subsequent to July 14, 2023, Regal is no longer an ESA Party or related party to NCM, Inc. or NCM LLC.

The material agreements with the ESA Parties are as follows:

•ESAs. Under the ESAs, NCM LLC is the exclusive provider within the United States of advertising services in the ESA Parties’ theaters (subject to pre-existing contractual obligations and other limited exceptions for the benefit of the ESA Parties). The advertising services include the use of the DCN equipment required to deliver the on-screen advertising and other content included in The Noovie® Show, use of the LEN and rights to sell and display certain lobby promotions. Further, 30 to 60 seconds of advertising included in The Noovie Show is sold to the ESA Parties to satisfy the ESA Parties’ on-screen advertising commitments under their beverage concessionaire agreements. In consideration for access to the ESA Parties’ theaters, theater patrons, the network equipment required to display on-screen and LEN video advertising and the use of theaters for lobby promotions, the ESA Parties receive a monthly theater access fee. In conjunction with the 2019 ESA Amendments, NCM LLC also pays Cinemark and Regal incremental monthly theater access fees and, subject to NCM LLC's use of specified inventory, a revenue share in consideration for NCM LLC's access to certain on-screen advertising inventory after the advertised showtime of a feature film beginning November 1, 2019 and the underlying term of the ESAs were extended until 2041. The ESAs and 2019 ESA Amendments are considered leases with related parties under ASC 842. As described above, the Regal ESA was rejected by Regal in connection with Regal’s Chapter 11 case and terminated by the Regal Termination Agreement.

•Common Unit Adjustment Agreement. The Common Unit Adjustment Agreement provides a mechanism for increasing or decreasing the membership units held by the ESA Parties based on the acquisition or construction of new theaters or sale of theaters that are operated by each ESA Party and included in NCM LLC’s network.

•Tax Receivable Agreement. The TRA provides for the effective payment by NCM, Inc. to the ESA Parties of 90% of the amount of cash savings, if any, in U.S. federal, state and local income tax or franchise tax that is actually realized as a result of certain increases in NCM, Inc.’s proportionate share of tax basis in NCM LLC’s tangible and intangible assets resulting from the IPO and related transactions.

•Software License Agreement. At the date of the Company’s IPO, NCM LLC was granted a perpetual, royalty-free license from the ESA Parties to use certain proprietary software that existed at the time for the delivery of digital advertising and other content through the DCN to screens in the U.S. NCM LLC has made improvements to this software since the IPO date and NCM LLC owns those improvements, except for improvements that were developed jointly by NCM LLC and the ESA Parties, if any.

Following is a summary of the related party transactions between the Company and the ESA Parties (in millions):


	Years Ended
Included in the Consolidated Statements of Operations:	December 28, 2023		December 29, 2022
Revenue:	(1)
Beverage concessionaire revenue (included in advertising revenue) (2)	$	4.1	$	14.4
Management fee reimbursement (3)	$	10.1	$	—
Operating expenses:
ESA theater access fee and revenue share (4)	$	16.5	$	59.4
Selling and marketing costs (5)	$	—	$	0.1

(1)For the year ended December 28, 2023 there was no related party activity subsequent to the deconsolidation of NCM LLC on April 11, 2023 for AMC, Cinemark and Regal as they were not considered related parties of NCM, Inc. nor was there any activity following the reconsolidation of NCM LLC on August 7, 2023, as AMC, Cinemark and Regal were no longer considered related parties.

(2)For the full years ended December 28, 2023 and December 29, 2022, Regal and Cinemark purchased 60 seconds of on-screen advertising time (all three ESA Parties having a right to purchase up to 90 seconds) from NCM LLC to satisfy their obligations under their beverage concessionaire agreements at a 30 second equivalent CPM rate specified by the ESA.

(3)Comprised of payments from NCM LLC to NCM, Inc. for managing NCM LLC during the period where NCM LLC was deconsolidated of April 11, 2023 through August 7, 2023.

(4)Comprised of payments per theater attendee, payments per digital screen with respect to the ESA Party theaters included in the Company’s network, payments for access to higher quality digital cinema equipment and payments to Cinemark and Regal for their portion of the Platinum Spot revenue for the utilization of the theaters post-showtime in accordance with the 2019 ESA Amendments.

(5)Includes purchase of movie tickets, concession products, rental of theater space primarily for marketing to NCM LLC’s advertising clients and other payments made to the ESA Parties in the ordinary course of business.


	As of
Included in the Consolidated Balance Sheets:	December 28, 2023		December 29, 2022
Common unit adjustments, net of amortization and integration payments (included in intangible assets) (1)	$	—	$	312.2
Current payable under the TRA (2)	$	—	$	0.2
Long-term payable under the TRA (2)	$	—	$	25.5

(1)Refer to Note 6—Intangible Assets for further information on common unit adjustments and integration payments. As Cinemark and Regal are no longer related parties, there are no related party balances to reflect as of December 28, 2023.

(2)NCM, Inc. paid Cinemark and Regal $0.0 million and $0.0 million during the year ended December 28, 2023 and December 29, 2022, respectively, in payments pursuant to the TRA for the 2022 or 2021 tax years. As Cinemark and Regal are no longer related parties, there are no related party balances to reflect as of December 28, 2023.

At the date of the Company’s IPO, NCM LLC was granted a perpetual, royalty-free license from the ESA Parties to use certain proprietary software that existed at the time for the delivery of digital advertising and other content through the DCN to screens in the U.S. NCM LLC has made improvements to this software since the IPO date and NCM LLC owns those improvements, except for improvements that were developed jointly by NCM LLC and the ESA Parties, if any.

Pursuant to the terms of the NCM LLC Operating Agreement in place since the completion of the IPO, NCM LLC is required to make mandatory distributions on a proportionate basis to its members of available cash, as defined in the NCM LLC Operating Agreement, on a quarterly basis in arrears, contingent upon the Company's compliance with the covenants outlined within the Revolving Credit Facility 2023. The portion of positive available cash due to ESA Parties is accrued within the “Amounts due to ESA Parties, net” on the audited Consolidated Balance Sheet. As Cinemark and Regal are no longer related parties, there are no related party balances to reflect as of December 28, 2023. The positive available cash from NCM LLC for the three months ended December 28, 2023 and December 29, 2022 were as follows (in millions):


	Three Months Ended
	December 28, 2023		December 29, 2022
Cinemark	$	—	$	4.9


NCM, Inc.	30.3		14.4
Total	$	30.3	$	19.3

The Company generated negative available cash by NCM LLC to its related party ESA Parties and NCM, Inc. for the nine months ended September 28, 2023 of $50.6 million (including $0.0 million for Cinemark, $0.0 million for Regal and $50.6 million for NCM, Inc.) and $39.4 million (including negative $10.5 million for Cinemark, negative $9.3 million for Regal and negative $19.6 million for NCM, Inc.) for the year ended December 29, 2022. Under the terms of the NCM LLC Operating Agreement, these negative amounts and the positive amounts above will be netted against each other and future positive available cash distributions.

For the year ended December 28, 2023 there was no related party activity subsequent to the deconsolidation of NCM LLC on April 11, 2023 for AMC, Cinemark and Regal as they were not considered related parties of NCM, Inc. nor was there any activity following the reconsolidation of NCM LLC on August 7, 2023, as AMC, Cinemark and Regal were no longer

considered related parties. Amounts due to ESA Parties, net as of December 29, 2022 were comprised of the following (in millions):


	Cinemark		Regal		Total
Theater access fees, net of beverage revenues and other encumbered theater payments	$	11.1	$	4.1	$	15.2


Total amounts due to ESA Parties, net	$	11.1	$	4.1	$	15.2

Common Unit Membership Redemption— The NCM LLC Operating Agreement provides a redemption right of the ESA Parties to exchange common membership units of NCM LLC for shares of the Company’s common stock on a one-for-one basis, or at the Company’s option, a cash payment based on the three-day variable weighted average closing price of NCM, Inc.’s common stock prior to the redemption date.

AC JV, LLC Transactions—The Company accounts for its investment in AC JV, LLC under the equity method of accounting in accordance with ASC 323-30, Investments—Equity Method and Joint Ventures (“ASC 323-30”) because AC JV, LLC is a limited liability company with the characteristics of a limited partnership and ASC 323-30 requires the use of equity method accounting unless the Company’s interest is so minor that it would have virtually no influence over partnership operating and financial policies. Although NCM LLC does not have a representative on AC JV, LLC’s Board of Directors or any voting, consent or blocking rights with respect to the governance or operations of AC JV, LLC, the Company concluded that its interest was more than minor under the accounting guidance. NCM LLC’s investment in AC JV, LLC was $0.7 million and $0.8 million as of December 28, 2023 and December 29, 2022, respectively. NCM LLC received cash distributions from AC JV, LLC of $0.6 million and $0.4 million, during the years ended December 28, 2023 and December 29, 2022, respectively. NCM LLC recorded equity in earnings for AC JV, LLC of $0.6 million and $0.4 million during the years ended December 28, 2023 and December 29, 2022, respectively, which are included in “Other non-operating income, net” in the audited Consolidated Statements of Operations.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
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-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-6

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 2
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
-Paragraph 2
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Name Accounting Standards Codification
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-Paragraph 1
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(e))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//850/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
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-URI https://asc.fasb.org//1943274/2147483326/850-10-50-6

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

+ Details

Share-Based Compensation (Summary of Restricted Stock Awards and Restricted Stock Units) (Additional Information) (Details)	12 Months Ended
	Dec. 28, 2023 shares
Share-Based Payment Arrangement [Abstract]
Vested shares withheld to cover tax obligations	13,057

Income Taxes (Schedule of Components of Deferred Tax Assets) (Details) - USD ($) $ in Millions	Dec. 28, 2023	Dec. 29, 2022
Income Tax Disclosure [Abstract]
Investment in consolidated subsidiary NCM LLC	$ 127.1	$ 149.7
Share-based compensation	0.8	1.0
Net operating losses	13.3	76.4
Accrued bonus	0.7	0.1
Interest Expense, Other	3.7	18.2
Other	0.4	0.1
Total gross deferred tax assets	146.0	245.5
Valuation allowance	(146.0)	(245.5)
Total deferred tax assets, net of valuation allowance	$ 0.0	$ 0.0

Valuation and Qualifying Accounts (Schedule of Valuation and Qualifying Accounts) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2023	Dec. 29, 2022
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]
Payable under the TRA (related party payables of $0.0 and $25.5, respectively)	$ 59.8	$ 35.3
Related Party Founding Members
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]
Payable under the TRA (related party payables of $0.0 and $25.5, respectively)	0.0	25.5
Valuation Allowance On Deferred Tax Assets [Member]
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]
SEC Schedule, 12-09, Valuation Allowances and Reserves, Amount, Beginning Balance	245.5	223.8
Valuation allowance reversed	0.0	21.7
SEC Schedule, 12-09, Valuation Allowances and Reserves, Amount, Ending Balance	146.0	245.5
Valuation Allowance On Deferred Tax Assets [Member] \| Valuation Allowance Reversed
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]
Valuation allowance reversed	$ (99.5)	$ 0.0

Income Taxes (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
Income Taxes (Narrative) (Details) - USD ($) $ in Millions	Dec. 28, 2023	Dec. 29, 2022
Income Taxes [Line Items]
Percentage of cash savings related to taxes	90.00%
Loss on re-measurement of the payable under the tax receivable agreement	$ 9.3	$ (2.2)
U.S. federal statutory rate	21.00%	21.00%
Deferred Tax Assets, Operating Loss Carryforwards	$ 13.3	$ 76.4
Gain (Loss) On Re Measurement Of Payable To Founding Members Under TRA	(24.2)	(19.2)
NCM, LLC.
Income Taxes [Line Items]
Effective Income Tax Rate Reconciliation, Cancellation of Debt	16.5	0.0
Effective Income Tax Rate Reconciliation, Deconsolidation Effects	(37.2)	0.0
Related Party Founding Members \| Tax Year 2019
Income Taxes [Line Items]
Payments to affiliates for tax sharing agreement		$ 0.9
Related Party Founding Members \| Tax Year 2021
Income Taxes [Line Items]
Payments to affiliates for tax sharing agreement	$ 0.0
Federal \| Minimum
Income Taxes [Line Items]
Income tax examination, year under examination	2020
Federal \| Maximum
Income Taxes [Line Items]
Income tax examination, year under examination	2022
State \| Minimum
Income Taxes [Line Items]
Income tax examination, year under examination	2019
State \| Maximum
Income Taxes [Line Items]
Income tax examination, year under examination	2022

CONSOLIDATED STATEMENTS OF EQUITY/(DEFICIT) (PARENTHETICAL)	12 Months Ended
	Dec. 29, 2022 $ / shares
Statement of Stockholders' Equity [Abstract]
Dividends per share	$ 0.11

Revenue from Contracts with Customers (Disaggregation of Revenue) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2023	Dec. 29, 2022
Disaggregation of Revenue [Line Items]
Revenue	$ 165.2	$ 249.2
National advertising revenue
Disaggregation of Revenue [Line Items]
Revenue	114.8	187.1
Local Advertising Revenue [Member]
Disaggregation of Revenue [Line Items]
Revenue	30.4	43.5
ESA advertising revenue from beverage concessionaire agreements
Disaggregation of Revenue [Line Items]
Revenue	9.9	18.6
Management Fee Reimbursement
Disaggregation of Revenue [Line Items]
Revenue	$ 10.1	$ 0.0

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 924
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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+ Details

Earnings Per Share (Schedule of Earnings Per Share, Basic and Diluted) (Additional Information) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2023	Dec. 29, 2022	Dec. 30, 2021
Earnings Per Share [Abstract]
Dilutive Securities, Effect on Basic Earnings Per Share, Options and Restrictive Stock Units, Tax	$ 0.0	$ 22.2	$ 42.3

Borrowings (Tables) - NCM, LLC.

12 Months Ended

Dec. 28, 2023

Schedule of Outstanding Debt

The following table summarizes NCM LLC’s total outstanding debt as of December 28, 2023 and December 29, 2022 and the significant terms of its borrowing arrangements:


	Outstanding Balance as of
Borrowings ($ in millions)	December 28, 2023		December 29, 2022		Maturity Date	Interest Rate
Revolving credit facility 2023	$	10.0	$	—	August 7, 2026	(1)
Revolving credit facility 2018	—		167.0		June 20, 2023	(1)
Revolving credit facility 2022	—		50.0		June 20, 2023	(1)
Term loans - first tranche	—		258.5		June 20, 2025	(1)
Term loans - second tranche	—		49.3		December 20, 2024	(1)
Senior secured notes due 2028	—		374.2		April 15, 2028	5.875%
Senior unsecured notes due 2026	—		230.0		August 15, 2026	5.750%
Total borrowings	10.0		1,129.0
Less: Debt issuance costs and discounts related to term loans and senior notes	—		(7.9)
Total borrowings, net	10.0		1,121.1
Less: current portion of debt	—		(1,121.1)
Carrying value of long-term debt	$	10.0	$	—

(1)The interest rates on the revolving credit facility and term loan are described below.

Schedule of Annual Maturities on Credit Facility and Senior Notes


Year	Amount
2024	$	—
2025	—
2026	10.0
2027	—
2028	—
Thereafter	—
Total	$	10.0

Debt (Policies)	12 Months Ended
Debt (Policies)	Dec. 28, 2023
Debt Disclosure [Abstract]
Share-Based Compensation	Share-Based Compensation—During 2023 and 2022, the Company issued stock options and restricted stock units. Restricted stock units vest upon the achievement of Company two or three-year cumulative performance measures and service conditions or only service conditions. The Company recognizes share-based compensation net of an estimated forfeiture rate. Compensation expense of restricted stock units that vest upon the achievement of Company performance measures is based on management’s financial projections and the probability of achieving the projections, which requires considerable judgment. A cumulative adjustment is recorded to share-based compensation expense in periods that management changes its estimate of the number of shares expected to vest. Ultimately, the Company adjusts the expense recognized to reflect the actual vested shares following the resolution of the performance conditions. Dividends are accrued when declared on unvested restricted stock units that are expected to vest and are only paid with respect to shares that actually vest. Compensation cost of stock options is based on the estimated grant date fair value using the Black-Scholes option pricing model, which requires that the Company make estimates of various factors. Under the fair value recognition provisions of ASC 718, Compensation—Stock Compensation, the Company recognizes share-based compensation net of an estimated forfeiture rate, and therefore only recognizes compensation cost for those shares expected to vest over the requisite service period of the award. Refer to Note 11—Share-Based Compensation for more information.

- Definition

Disclosure of accounting policy for award under share-based payment arrangement. Includes, but is not limited to, methodology and assumption used in measuring cost.

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+ Details

Quarterly Financial Data (Schedule of Quarterly Financial Data) (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 29, 2023	Mar. 30, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 29, 2023	Jun. 30, 2022	Dec. 28, 2023	Dec. 29, 2022
Quarterly Financial Information Disclosure [Abstract]
Operating expenses							$ 192.5	$ 242.3
OPERATING (LOSS) INCOME							(27.3)	6.9
(Loss) Net income attributable to NCM, Inc.	$ 545.3	$ (45.5)	$ (0.7)	$ (25.2)	$ 499.8	$ (25.9)	$ 705.2	$ (28.7)
(Loss) Earnings per NCM, Inc. share, basic	$ 31.33	$ (3.13)	$ (0.09)	$ (3.11)	$ 31.28	$ (3.19)	$ 14.73	$ (3.50)
(Loss) Earnings per NCM, Inc. share, diluted	$ 31.33	$ (3.13)	$ (0.09)	$ (3.11)	$ 28.32	$ (3.19)	$ 14.34	$ (3.50)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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+ Details

Basis of Presentation and Summary of Significant Accounting Policies (Changes in Debt Issuance Costs) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2023	Dec. 29, 2022
Accounting Policies [Abstract]
Beginning balance	$ 11.2	$ 15.0
Debt issuance costs	0.9	5.1
Amortization of debt issuance costs	(3.4)	(8.9)
Ending balance	2.2	11.2
Debt Issuance Costs, Capitalized During Deconsolidation	(8.9)	0.0
Debt Issuance Costs, Capitalized During Reconsolidation	$ 2.4	$ 0.0

Related Party Transactions (Schedule of Mandatory Distributions to Members) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Dec. 28, 2023	Dec. 29, 2022	Sep. 28, 2023	Sep. 29, 2022	Dec. 29, 2022
Related Party Transaction [Line Items]
Cash distributions declared to members	$ 30.3	$ 19.3
Negative Distributions Made to Limited Liability Company			$ 50.6	$ 39.4
Related Party Transaction, Due from (to) Related Party					$ 15.2
Cinemark
Related Party Transaction [Line Items]
Cash distributions declared to members	0.0	4.9
Negative Distributions Made to Limited Liability Company			0.0	10.5
Related Party Transaction, Due from (to) Related Party					11.1
Regal
Related Party Transaction [Line Items]
Negative Distributions Made to Limited Liability Company			0.0	9.3
Related Party Transaction, Due from (to) Related Party					$ 4.1
NCM Inc. [Member]
Related Party Transaction [Line Items]
Cash distributions declared to members	$ 30.3	$ 14.4
Negative Distributions Made to Limited Liability Company			$ 50.6	$ 19.6

Related Party Disclosures (Details) - USD ($) $ in Millions	9 Months Ended
Related Party Disclosures (Details) - USD ($) $ in Millions	Sep. 28, 2023	Sep. 29, 2022
Related Party Transactions [Abstract]
Negative Distributions Made to Limited Liability Company	$ 50.6	$ 39.4
Related Party Transaction [Line Items]
Negative Distributions Made to Limited Liability Company	50.6	39.4
Cinemark
Related Party Transactions [Abstract]
Negative Distributions Made to Limited Liability Company	0.0	10.5
Related Party Transaction [Line Items]
Negative Distributions Made to Limited Liability Company	0.0	10.5
Regal
Related Party Transactions [Abstract]
Negative Distributions Made to Limited Liability Company	0.0	9.3
Related Party Transaction [Line Items]
Negative Distributions Made to Limited Liability Company	0.0	9.3
NCM Inc. [Member]
Related Party Transactions [Abstract]
Negative Distributions Made to Limited Liability Company	50.6	19.6
Related Party Transaction [Line Items]
Negative Distributions Made to Limited Liability Company	$ 50.6	$ 19.6

Commitments and Contingencies Lease Cost Table (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2023	Dec. 29, 2022
Leases [Abstract]
Operating Lease, Cost	$ 3.2	$ 3.4
Variable Lease, Cost	0.5	0.5
Lease, Cost	$ 3.7	$ 3.9

Fair Value Measurements

12 Months Ended

Dec. 28, 2023

Fair Value Disclosures [Abstract]

Fair Value Measurements


14.			FAIR VALUE MEASUREMENTS

Non-Recurring Measurements—Certain assets are measured at fair value on a non-recurring basis. These assets are not measured at fair value on an ongoing basis but are subject to fair value adjustments in certain circumstances. These assets include long-lived assets, intangible assets, cost and equity method investments and borrowings.

Long-Lived Assets, Intangible Assets and Other Investments—As described in Note 1—Basis of Presentation and Summary of Significant Accounting Policies, the Company regularly reviews long-lived assets (primarily property, plant and equipment), intangible assets, investments accounted for under the cost or equity method and notes receivable for impairment whenever events or changes in circumstances indicate that the carrying amounts of the assets may not be fully recoverable. When the estimated fair value is determined to be lower than the carrying value of the asset, an impairment charge is recorded to write the asset down to its estimated fair value.

Other investments consisted of the following (in millions):


	As of
	December 28, 2023		December 29, 2022
Investment in AC JV, LLC	$	0.7	$	0.8
Other investments	—		0.1
Total	$	0.7	$	0.9

During the years ended December 28, 2023 and December 29, 2022, the Company recorded impairment charges of $0.0 million and $0.1 million, respectively, on certain of its investments due to new information regarding the fair value of the investee, which brought the total remaining value of the respective impaired investments to $0.0 million as of December 28, 2023. As of December 28, 2023, no other observable price changes or impairments have been recorded as a result of the Company’s qualitative assessment of identified events or changes in the circumstances of the remaining investments. The investment in AC JV was initially valued using comparative market multiples. The other investments were recorded based upon the fair value of the services provided in exchange for the investment. Refer to Note 1—Basis of Presentation and Summary of Significant Accounting Policies for more details. As the inputs to the determination of fair value are based upon non-identical assets and use significant unobservable inputs, they have been classified as Level 3 in the fair value hierarchy.

Borrowings—The carrying amount of the revolving credit facilities are considered a reasonable estimate of fair value due to its floating-rate terms. As of August 7, 2023, upon emergence from bankruptcy, all historical debt of NCM LLC was discharged. The estimated fair values of the Company’s financial instruments where carrying values did not approximate fair

value are as follows (in millions):


	As of December 28, 2023				As of December 29, 2022
	Carrying Value		Fair Value		Carrying Value		Fair Value (1)
Revolving credit facilities	$	—	$	—	$	217.0	$	58.0
Term Loans - first tranche	$	—	$	—	$	258.5	$	65.8
Term Loans - second tranche	$	—	$	—	$	49.3	$	13.1
Senior Notes due 2028	$	—	$	—	$	374.2	$	91.7
Senior Notes due 2026	$	—	$	—	$	230.0	$	6.9

(1)The Company has estimated the fair value on an average of at least two non-binding broker quotes and the Company’s analysis. If the Company were to measure the borrowings in the above table at fair value on the balance sheet they would be classified as Level 2.

Recurring Measurements—All current assets and liabilities are estimated to approximate their fair value due to the short-term nature of these balances. The fair values of the Company’s assets and liabilities measured on a recurring basis pursuant to ASC 820-10 Fair Value Measurements and Disclosures are as follows (in millions):


			Fair Value Measurements at Reporting Date Using
	Fair Value As of December 29, 2022		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
ASSETS:
Cash equivalents (1)	$	0.8	$	0.8	$	—	$	—
Short-term marketable securities (2)	0.7		—		0.7		—
Long-term marketable securities (2)	0.3		—		0.3		—
Total assets	$	1.8	$	0.8	$	1.0	$	—

(1)Cash Equivalents—The Company’s cash equivalents are carried at estimated fair value. Cash equivalents consist of money market accounts which the Company has classified as Level 1 given the active market for these accounts.

(2)Short-Term and Long-Term Marketable Securities—The carrying amount and fair value of the marketable securities are equivalent since the Company accounts for these instruments at fair value. The Company’s government agency bonds, commercial paper and certificates of deposit are valued using third-party broker quotes. The value of the Company’s government agency bonds and municipal bonds are derived from quoted market information. The inputs in the valuation are classified as Level 1 if there is an active market for these securities; however, if an active market does not exist, the inputs are recorded at a lower level in the fair value hierarchy. The value of commercial paper and certificates of deposit is derived from pricing models using inputs based upon market information, including contractual terms, market prices and yield curves. The inputs to the valuation pricing models are observable in the market, and as such are generally classified as Level 2 in the fair value hierarchy. Original cost of short term marketable securities is based on the specific identification method. The Company did not recorded an allowance for credit losses for the marketable securities balance as of December 29, 2022 given the immaterial difference between the amortized cost basis and the aggregate fair value of the Company's securities.

The amortized cost basis, aggregate fair value and maturities of the marketable securities the Company held as of December 29, 2022 are as follows:


	As of December 29, 2022
	Amortized Cost Basis (in millions)		Aggregate Fair Value (in millions)		Maturities (1) (in years)
MARKETABLE SECURITIES:


Short-term certificates of deposit	$	0.7	$	0.7	1.0




Total short-term marketable securities	0.7		0.7


Long-term certificates of deposit	0.3		0.3		1.3
Total long-term marketable securities	0.3		0.3
Total marketable securities	$	1.0	$	1.0

(1)Maturities— Securities available for sale include obligations with various contractual maturity dates some of which are greater than one year. The Company considers the securities to be liquid and convertible to cash within 30 days.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Borrowings (Schedule of Outstanding Debt) (Details)		3 Months Ended	12 Months Ended
Borrowings (Schedule of Outstanding Debt) (Details)	Aug. 07, 2023 USD ($)	Dec. 28, 2023 USD ($)	Dec. 28, 2023 USD ($)	Dec. 29, 2022 USD ($)	Jan. 05, 2022 USD ($)	Dec. 30, 2021 USD ($)	Mar. 08, 2021 USD ($)	Mar. 18, 2020 USD ($)	Aug. 19, 2016
Debt Instrument [Line Items]
Less: Debt issuance costs and discounts related to term loans and senior notes		$ (2,200,000)	$ (2,200,000)	$ (11,200,000)		$ (15,000,000.0)
Long-term Debt		10,000,000.0	10,000,000.0	1,121,100,000
Less: current portion of debt		0	0	(1,121,100,000)
Carrying value of long-term debt		10,000,000.0	10,000,000.0	0
Unrestricted Cash and Cash Equivalent		100,000,000	100,000,000
Revolving Credit Facility, Debt Draw								$ 110,000,000
Credit Agreement Third Amendment
Debt Instrument [Line Items]
Loss on the Modification of Debt					$ 0.4
Debt Issuance Costs, Line of Credit Arrangements, Gross					6.4
NCM, LLC.
Debt Instrument [Line Items]
Outstanding Balance		10,000,000.0	10,000,000.0	1,129,000,000
Less: Debt issuance costs and discounts related to term loans and senior notes		0	0	(7,900,000)
Long-term Debt		10,000,000.0	$ 10,000,000.0
NCM, LLC. \| Revolving credit facility 2023
Debt Instrument [Line Items]
Outstanding Balance				167,000,000.0
NCM, LLC. \| 2022 Revolving Credit Facility
Debt Instrument [Line Items]
Maturity date			Jun. 20, 2023
NCM, LLC. \| RevolvingCreditFacilityMember2022
Debt Instrument [Line Items]
Outstanding Balance		0	$ 0	50,000,000.0
Borrowing amount of credit facility					$ 50,000,000.0
NCM, LLC. \| RevolvingCreditFacilityMember2022 \| Base Rate [Member] \| Minimum
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rates					1.00%
NCM, LLC. \| RevolvingCreditFacilityMember2022 \| Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate \| Minimum
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rates					8.00%
NCM, LLC. \| RevolvingCreditFacilityMember2018
Debt Instrument [Line Items]
Outstanding Balance		0	0
NCM, LLC. \| Revolving Credit Facility 2023
Debt Instrument [Line Items]
Outstanding Balance		$ 10,000,000.0	$ 10,000,000.0	$ 0
Maturity date			Aug. 07, 2026
Borrowing amount of credit facility	$ 55,000,000.0
Line of Credit Facility, Current Borrowing Capacity	$ 44,400,000
Line Of Credit Facility, Percentage Of Revolving Commitment	10.00%
Debt Intstrument, Debt Covenant Aggregate Revolving Commitment Trigger	10.00%	1500.00%	1500.00%
Debt Instrument, Trigger Amount Covenant	$ 5,000,000.0	$ 8.25	$ 8.25
NCM, LLC. \| Revolving Credit Facility 2023 \| Maximum
Debt Instrument [Line Items]
Debt Instrument, Fixed Coverage Covenant	1.1	54.2	54.2
NCM, LLC. \| Revolving Credit Facility 2023 \| Minimum
Debt Instrument [Line Items]
Debt Instrument, Fixed Coverage Covenant	1	1	1
NCM, LLC. \| Revolving Credit Facility 2023 \| Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate \| Maximum
Debt Instrument [Line Items]
Basis spread on variable rate, percent	4.50%
NCM, LLC. \| Revolving Credit Facility 2023 \| Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate \| Minimum
Debt Instrument [Line Items]
Basis spread on variable rate, percent	3.75%
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	5000.00%
NCM, LLC. \| 2018 Revolving Credit Facility
Debt Instrument [Line Items]
Maturity date			Jun. 20, 2023
NCM, LLC. \| Letters of Credit [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Current Borrowing Capacity	$ 600,000
NCM, LLC. \| Credit Agreement Third Amendment \| Minimum
Debt Instrument [Line Items]
Basis spread on variable rate, percent			2.00%
NCM, LLC. \| Credit Agreement Third Amendment \| Base Rate [Member] \| Minimum
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rates							1.00%
NCM, LLC. \| Initial credit agreement \| Maximum
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rates				3.50%
NCM, LLC. \| Initial credit agreement \| Minimum
Debt Instrument [Line Items]
Basis spread on variable rate, percent			3.00%
NCM, LLC. \| Initial credit agreement \| Base Rate [Member] \| Maximum
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rates				2.50%
NCM, LLC. \| Initial credit agreement \| Base Rate [Member] \| Minimum
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rates				2.00%
NCM, LLC. \| Credit Agreement Second Amendment \| Minimum
Debt Instrument [Line Items]
Basis spread on variable rate, percent			2.75%
NCM, LLC. \| Credit Agreement Second Amendment \| Base Rate [Member] \| Minimum
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rates							1.75%
NCM, LLC. \| Term Loan Second Tranche
Debt Instrument [Line Items]
Outstanding Balance		$ 0	$ 0	$ 49,300,000
NCM, LLC. \| Term Loan - First Tranche
Debt Instrument [Line Items]
Outstanding Balance		$ 0	$ 0	258,500,000
Maturity date			Jun. 20, 2025
Basis spread on variable rate, percent		400.00%
NCM, LLC. \| Term Loan - First Tranche \| Base Rate [Member]
Debt Instrument [Line Items]
Basis spread on variable rate, percent		300.00%
NCM, LLC. \| Term Loan - Second Tranche
Debt Instrument [Line Items]
Maturity date			Dec. 20, 2024
Basis spread on variable rate, percent		8.00%
Other Long-Term Debt							$ 50,000,000
NCM, LLC. \| Senior secured notes due 2028
Debt Instrument [Line Items]
Outstanding Balance		$ 0	$ 0	230,000,000.0
Maturity date			Aug. 15, 2026
Interest Rate		5.75%	5.75%						5.75%
Debt Instrument, Cure Payments	$ 10,000,000
NCM, LLC. \| Senior Secured Notes Due Two Zero Two Eight [Member] [Domain]
Debt Instrument [Line Items]
Outstanding Balance		$ 0	$ 0	$ 374,200,000
Maturity date			Apr. 15, 2028
Interest Rate		5.875%	5.875%

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	Dec. 28, 2023	Dec. 29, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Consolidated net income (loss)	$ 696,700,000	$ (66,200,000)
Adjustments to reconcile consolidated net income (loss) to net cash used in operating activities:
Depreciation, Nonproduction	3,100,000	6,500,000
Stock Issued During Period, Shares, New Issues	22,400,000	25,000,000.0
Non-cash share-based compensation	4,500,000	7,100,000
Asset Impairment Charges	0.0	5,800,000
Bad-debt expense	0	1,000,000.0
Amortization of debt issuance costs	3,400,000	8,900,000
Nonoperating Gains (Losses)	400,000	5,900,000
Non-cash loss on re-measurement of the payable under the TRA	9,300,000	2,200,000
Gain (Loss) on Disposition of Other Assets	(300,000)	(2,200,000)
Other	(400,000)	(400,000)
Changes in operating assets and liabilities:
Receivables, net	36,300,000	(40,000,000.0)
Accounts payable and accrued expenses	(2,700,000)	14,200,000
Increase (Decrease) in Due to Related Parties	(4,200,000)	1,000,000.0
Deferred revenue	(5,400,000)	(4,800,000)
Net cash used in operating activities	(6,700,000)	(47,300,000)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment	(3,300,000)	(2,900,000)
Cash Contributed In Acquisition	15,500,000	0
Proceeds from sale and maturities of marketable securities	1,000,000.0	300,000
Net cash provided by investing activities	32,600,000	(400,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Payment of dividends	(500,000)	(9,500,000)
Line of Credit Facility, Increase (Decrease), Net	0	50,000,000.0
Repayments of Notes Payable	800,000	3,200,000
Proceeds from issuance of Senior Notes due 2028	0	19,800,000
Payment of debt issuance costs	(1,200,000)	(7,000,000.0)
Founding member integration payments and other encumbered theater payments	5,000,000.0	2,800,000
Repurchase of stock for restricted stock tax withholding	0	(200,000)
Net cash used in financing activities	(52,100,000)	10,300,000
Other Operating Activities, Cash Flow Statement	800,000	(100,000)
CHANGE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	(26,200,000)	(37,400,000)
Cash, cash equivalents and restricted cash at beginning of period	63,800,000	101,200,000
Cash, cash equivalents and restricted cash at end of period	37,600,000	63,800,000
Supplemental disclosure of non-cash financing and investing activity:
Purchase of an intangible asset with NCM LLC equity	0	10,400,000
Accrued distributions to ESA Parties (including accrued payments due to related parties of $0.0 and $4.9, respectively)	0	4,900,000
Accrued purchases of property and equipment	800,000	800,000
Dividends declared not requiring cash in the period	0	700,000
Supplemental disclosure of cash flow information:
Cash paid for interest	12,500,000	66,500,000
Cash paid for income taxes, net of refunds	0	100,000
Proceeds From Integration And Other Encumbered Theater Payments Made By Affiliates	5,000,000.0	2,800,000
Deconsolidation, Gain (Loss), Amount	(557,700,000)	0
Gain (Loss) On Remeasurement	(35,500,000)	0
Gain (Loss) On Reconsolidation	(167,800,000)	0
Increase (Decrease) in Prepaid Expense	(11,000,000.0)	0
Increase (Decrease) in Other Operating Assets and Liabilities, Net	(2,000,000.0)	2,400,000
Cash Acquired from Acquisition	49,500,000	0
Removal of Cash and Cash Equivalents of Unconsolidated Affiliates	(49,600,000)	0
Proceeds frpom Equity Method Investment, Investing Activities	600,000	0
Proceeds from Sales of Assets, Investing Activities	300,000	2,200,000
Related Party Founding Members
CASH FLOWS FROM FINANCING ACTIVITIES:
Founding member integration payments and other encumbered theater payments	0.0	0.0
Supplemental disclosure of non-cash financing and investing activity:
Accrued distributions to ESA Parties (including accrued payments due to related parties of $0.0 and $4.9, respectively)	0.0	4,900,000
Proceeds From Integration And Other Encumbered Theater Payments Made By Affiliates	$ 0.0	$ 0.0

Related Party Transactions (Schedule of Amounts Due to Founding Members) (Details) - USD ($) $ in Millions	9 Months Ended		12 Months Ended
	Sep. 28, 2023	Sep. 29, 2022	Dec. 29, 2022
Related Party Transaction [Line Items]
Related Party Transaction, Amounts of Transaction			$ (15.2)
Negative Distributions Made to Limited Liability Company	$ 50.6	$ 39.4
Theater Access Fees Net Of Beverage Revenues And Other Encumbered Theaters Payments			15.2
Cinemark
Related Party Transaction [Line Items]
Related Party Transaction, Amounts of Transaction			(11.1)
Negative Distributions Made to Limited Liability Company	0.0	10.5
Theater Access Fees Net Of Beverage Revenues And Other Encumbered Theaters Payments			11.1
Regal
Related Party Transaction [Line Items]
Related Party Transaction, Amounts of Transaction			(4.1)
Negative Distributions Made to Limited Liability Company	$ 0.0	$ 9.3
Theater Access Fees Net Of Beverage Revenues And Other Encumbered Theaters Payments			$ 4.1

Basis of Presentation and Summary of Significant Accounting Policies (Narrative) (Details) - USD ($)		12 Months Ended
	Aug. 07, 2023	Dec. 28, 2023	Dec. 29, 2022	Dec. 30, 2021
Accounting Policies [Line Items]
Operating Lease, Liability, Noncurrent		$ 5,000,000.0	$ 18,000,000.0
Operating Lease, Right-of-Use Asset		4,300,000	16,900,000
Operating Lease, Liability, Current		$ 1,000,000.0	2,200,000
Agreement With Founding Members, Remaining Term		12 years 2 months 12 days
Net book value		$ 15,800,000	13,000,000.0
Finite-Lived Intangible Assets, Costs Incured to Renew o Extend, Gross		4,500,000	3,700,000
Research and development expense		3,000,000.0	4,600,000
Deferred financing costs		2,200,000	11,200,000	$ 15,000,000.0
Asset Impairment Charges		0.0	5,800,000
Capitalized Implementation Costs Depreciation		500,000	400,000
Restricted Cash		$ 3,000,000.0	$ 2,100,000
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Percent		9000.00%
Customer Percentage of Accounts Receivable			13.00%
Customer with revenue in excess of ten percent of Accounts Receivable		0.00%	100.00%
Share-Based Compensation		Share-Based Compensation—During 2023 and 2022, the Company issued stock options and restricted stock units. Restricted stock units vest upon the achievement of Company two or three-year cumulative performance measures and service conditions or only service conditions. The Company recognizes share-based compensation net of an estimated forfeiture rate. Compensation expense of restricted stock units that vest upon the achievement of Company performance measures is based on management’s financial projections and the probability of achieving the projections, which requires considerable judgment. A cumulative adjustment is recorded to share-based compensation expense in periods that management changes its estimate of the number of shares expected to vest. Ultimately, the Company adjusts the expense recognized to reflect the actual vested shares following the resolution of the performance conditions. Dividends are accrued when declared on unvested restricted stock units that are expected to vest and are only paid with respect to shares that actually vest. Compensation cost of stock options is based on the estimated grant date fair value using the Black-Scholes option pricing model, which requires that the Company make estimates of various factors. Under the fair value recognition provisions of ASC 718, Compensation—Stock Compensation, the Company recognizes share-based compensation net of an estimated forfeiture rate, and therefore only recognizes compensation cost for those shares expected to vest over the requisite service period of the award. Refer to Note 11—Share-Based Compensation for more information.
Revenue from Rights Concentration Risk
Accounting Policies [Line Items]
Customer with revenue in excess of ten percent of total revenue		11.20%	12.90%
Restricted Stock and Restricted Stock Units \| Minimum
Accounting Policies [Line Items]
Share-based compensation, vesting period		2 years
Restricted Stock and Restricted Stock Units \| Maximum
Accounting Policies [Line Items]
Share-based compensation, vesting period		3 years
Software And Development Costs
Accounting Policies [Line Items]
Net book value		$ 11,100,000	$ 7,400,000
Depreciation expense		$ 1,800,000	3,800,000
NCM, LLC.
Accounting Policies [Line Items]
Weighted Average Term, ESA and Affiliate		11 years 10 months 24 days
Deferred financing costs		$ 0	$ 7,900,000
Cinemark
Accounting Policies [Line Items]
Percentage of common membership units outstanding		0.00%
Regal
Accounting Policies [Line Items]
Percentage of common membership units outstanding		0.00%
AMC
Accounting Policies [Line Items]
Percentage of common membership units outstanding		0.00%
NCM Inc. [Member]
Accounting Policies [Line Items]
Percentage of common membership units outstanding	10000.00%	100.00%
Minimum \| Software And Development Costs
Accounting Policies [Line Items]
Estimated useful life		3 years
Maximum \| Software And Development Costs
Accounting Policies [Line Items]
Estimated useful life		10 years

Fair Value Measurements (Fair Values of the Company's Assets and Liabilities) (Details) - USD ($) $ in Millions	Dec. 28, 2023	Dec. 29, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Securities, Available-for-Sale, Current	$ 0.0	$ 0.7
Debt Securities, Available-for-Sale, Noncurrent	$ 0.0	0.3
Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents		0.8
Debt Securities, Available-for-Sale, Current		0.7
Debt Securities, Available-for-Sale, Noncurrent		0.3
Total assets		1.8
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents		0.8
Total assets		0.8
Significant Other Observable Inputs (Level 2) [Member] \| Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents		0.0
Debt Securities, Available-for-Sale, Current		0.7
Debt Securities, Available-for-Sale, Noncurrent		0.3
Total assets		$ 1.0

Earnings Per Share (Schedule of Earnings Per Share, Basic and Diluted) (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 29, 2023	Mar. 30, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 29, 2023	Jun. 30, 2022	Dec. 28, 2023	Dec. 29, 2022
Earnings Per Share [Abstract]
Net income (loss) attributable to NCM, Inc.	$ 545.3	$ (45.5)	$ (0.7)	$ (25.2)	$ 499.8	$ (25.9)	$ 705.2	$ (28.7)
Basic (in shares)	17,405,864	14,550,799	8,146,766	8,104,066	15,978,331	8,125,415	47,882,944	8,196,801
Add: Dilutive effect of stock options, restricted stock, and exchangeable NCM LLC common membership units	0	0	0	0	1,370,808	0	691,639	0
Diluted (in shares)	17,405,864	14,550,799	8,146,766	8,104,066	17,349,139	8,125,415	48,574,583	8,196,801
Basic (in usd per share)	$ 31.33	$ (3.13)	$ (0.09)	$ (3.11)	$ 31.28	$ (3.19)	$ 14.73	$ (3.50)
Diluted (in usd per share)	$ 31.33	$ (3.13)	$ (0.09)	$ (3.11)	$ 28.32	$ (3.19)	$ 14.34	$ (3.50)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

Basis of Presentation and Summary of Significant Accounting Policies (Effect of Change on Balance Sheet) (Details) - USD ($) $ in Millions	Dec. 28, 2023	Dec. 29, 2022	Dec. 30, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Long-term deferred tax assets, net of valuation allowance	$ 0.0	$ 0.0
TOTAL ASSETS	567.7	792.4
Long-term payable to founding members under tax receivable agreement	59.8	35.3
Total liabilities	133.2	1,256.4
Additional paid in capital (deficit)	115.3	(146.2)
Retained earnings (distributions in excess of earnings)	316.6	(370.4)
Total equity/(deficit)	434.5	(464.0)	$ (383.5)
TOTAL LIABILITIES AND EQUITY/DEFICIT	567.7	792.4
Deferred Tax Assets, Valuation Allowance	$ 146.0	$ 245.5

Revenue from Contracts with Customers (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2023	Dec. 29, 2022	Dec. 30, 2021
National advertising revenue
Financing Receivable, Allowance for Credit Loss [Line Items]
Accounts Receivable, Allowance for Credit Loss	$ 0.1	$ 0.3	$ 0.3
Accounts Receivable, Credit Loss Expense (Reversal)	(0.2)	0.2
Accounts Receivable, Allowance for Credit Loss, Writeoff	0.0	(0.2)
Local Advertising Revenue [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Accounts Receivable, Allowance for Credit Loss	1.3	1.4	$ 1.4
Accounts Receivable, Credit Loss Expense (Reversal)	0.2	0.8
Accounts Receivable, Allowance for Credit Loss, Writeoff	$ (0.3)	$ (0.8)

Commitments and Contingencies

12 Months Ended

Dec. 29, 2022

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies


13.			COMMITMENTS AND CONTINGENCIES

Legal Actions—The Company is subject to claims and legal actions in the ordinary course of business. The Company believes such claims will not have a material effect, individually and in aggregate, on its financial position, results of operations or cash flows.

Operating Commitments-Facilities—The Company has entered into operating lease agreements for its corporate headquarters and other regional offices. The Company has right-of-use (“ROU”) assets of $4.3 million and short-term and long-term lease liabilities of $1.0 million and $5.0 million, respectively, on the balance sheet as of December 28, 2023 for all material leases with terms longer than twelve months. As of December 29, 2022 the Company had ROU assets of $16.9 million and short-term and long-term lease liabilities of $2.2 million and $18.0 million, respectively, for all material leases with terms longer than twelve months. These balances are included within “Other assets”, “Other current liabilities” and “Other liabilities”, respectively, on the audited Consolidated Balance Sheets. Certain leases were rejected or modified in conjunction with NCM LLC’s Chapter 11 Case and are no longer included within these balances. The Company has options on existing facilities to extend the lease or to terminate part or all of the leased space prior to the lease end date. Certain termination fees would be due upon exercise of the early termination options as outlined within the underlying agreements. None of these options were considered reasonably certain of exercise and thus have not been recognized as part of the ROU assets and lease liabilities. As of December 28, 2023, the Company had a weighted average remaining lease term of 3.8 years on these leases.

The Company has also entered into certain short-term leases with a term of less than one year. These leases are not included within the Company’s ROU assets or lease liabilities due to the Company’s election of the practical expedient in ASC 842-20-25-2 for short-term leases.

During the twelve months ended December 28, 2023 and December 29, 2022, the Company recognized the following components of total lease cost (in millions). These costs are presented within “Selling and marketing costs” and “Administrative and other costs” within the audited Consolidated Statements of Operations depending upon the nature of the use of the facility.


	Years ended
	December 28, 2023		December 29, 2022
Operating lease cost	$	3.2	$	3.4

Variable lease cost	0.5		0.5
Total lease cost	$	3.7	$	3.9

The Company made lease payments for the year ended December 28, 2023 and December 29, 2022 of $3.6 million and $3.8 million, respectively. These payments are included within cash flows from operating activities within the audited Consolidated Statement of Cash Flows. The minimum lease payments under noncancellable operating leases, including leases executed but not yet commenced, as of December 28, 2023 were as follows (in millions):


Year	Minimum Lease Payments
2024	$	2.1
2025	2.1
2026	2.6
2027	2.6
2028	1.1
Thereafter	5.5
Total	16.0
Less: Imputed interest on future lease payments	(10.0)
Total lease liability as of December 28, 2023 per the Consolidated Balance Sheet	$	6.0

When measuring the ROU assets and lease liabilities recorded, the Company utilized its incremental borrowing rate in order to determine the present value of the lease payments as the leases do not provide an implicit rate. The Company used the rate of interest that it would have paid to borrow on a collateralized basis over a similar term for an amount equal to the lease payments in a similar economic environment. As of December 28, 2023, the Company’s weighted average annual discount rate used to establish the ROU assets and lease liabilities was 6.9%.

Operating Commitments - ESAs and Affiliate Agreements—The Company has entered into long-term ESAs with the ESA Parties and multi-year agreements with certain network affiliates, or third-party theater circuits. The ESAs and network affiliate agreements grant NCM LLC exclusive rights in their theaters to sell advertising, subject to limited exceptions. The Company recognizes intangible assets upon issuance of membership units to the ESA Parties in accordance with NCM LLC’s Common Unit Adjustment Agreement and upfront cash payments to the affiliates for the contractual rights to provide the Company’s services within their theaters as further discussed within Note 6—Intangible Assets. These ESAs and network affiliate agreements are considered leases under ASC 842 once the asset is identified and the period of control is determined upon the scheduling of the showtimes by the exhibitors, typically one week prior to the showtime. As such, the leases are considered short-term in nature, specifically less than one month. Within ASC 842, leases with terms of less than one month are exempt from the majority of the accounting and disclosure requirements, including disclosure of short-term lease expense. No ROU assets or lease liabilities were recognized for these agreements and no change to the balance sheet presentation of the intangible assets was necessary.

In consideration for NCM LLC’s access to the ESA Parties’ theater attendees for on-screen advertising and use of lobbies and other space within the ESA Parties’ theaters for the LEN and lobby promotions, the ESA Parties receive a monthly theater access fee under the ESAs. The theater access fee is composed of a fixed payment per patron, a fixed payment per digital screen (connected to the DCN) and a fee for access to higher quality digital cinema equipment. The payment per theater patron increased by 4% on November 1, 2022 and will increase by 8% every five years with the next occurrence in 2027. The payment per digital screen and for digital cinema equipment increases annually by 5%. The theater access fee paid in the aggregate to all ESA Parties cannot be less than 12% of NCM LLC’s aggregate advertising revenue (as defined in the ESA), or it will be adjusted upward to reach this minimum payment. As of December 28, 2023 and December 29, 2022, the Company had no liabilities recorded for the minimum payment, as the theater access fee was in excess of the minimum.

Following the 2019 ESA Amendments, Cinemark and Regal (until July 14, 2023, when Regal ceased being a party to an ESA) receive an additional monthly theater access fee beginning November 1, 2019 in consideration for NCM LLC’s access to certain on-screen advertising inventory after the advertised showtime of a feature film. These fees are also based upon a fixed payment per patron of (i) $0.0375 per patron beginning on November 1, 2020, (ii) $0.05 per patron beginning on November 1, 2021, (iii) $0.052 per patron beginning on November 1, 2022 and (iv) increase 8% every five years beginning November 1, 2027. Additionally, following the 2019 ESA Amendments, beginning on November 1, 2019, NCM LLC is entitled to display

the Platinum Spot, an additional single unit that is either 30 or 60 seconds of The Noovie® Show in the trailer position directly prior to the one or two trailers preceding the feature film. In consideration for the utilization of the theaters for the Platinum Spots, Cinemark and Regal (until July 14, 2023, when Regal ceased being a party to an ESA) are entitled to receive 25% of all revenue generated for the actual display of Platinum Spots in their applicable theaters, subject to a specified minimum. If NCM LLC runs advertising in more than one concurrent advertisers’ Platinum Spot for any portion of the network over a period of time, then NCM LLC will be required to satisfy a minimum average CPM for that period of time.

The network affiliates compensation is considered variable lease expense and varies by circuit depending upon the agreed upon terms of the network affiliate agreement. The majority of agreements are centered around a revenue share where an agreed upon percentage of the advertising revenue received from a theater’s attendance is paid to the circuit. As part of the network affiliate agreements entered into in the ordinary course of business under which the Company sells advertising for display in various network affiliate theater chains, the Company has agreed to certain minimum revenue guarantees on a per attendee basis, which in some cases may exceed the applicable revenue share rate. If a network affiliate achieves the attendance or minimum revenue per attendee set forth in their respective agreement, the Company has guaranteed minimum revenue for the network affiliate per attendee if such amount paid under the revenue share arrangement is less than its guaranteed amount. As of December 28, 2023, the maximum potential amount of future payments the Company could be required to make pursuant to the minimum revenue guarantees is $276.2 million over the remaining terms of the network affiliate agreements. These minimum guarantees relate to various affiliate agreements ranging in term from one to fourteen years, prior to any renewal periods of which some are at the option of the Company. During the year ended December 28, 2023 and December 29, 2022 the Company paid $0.0 million and $0.0 million, respectively, related to these minimum guarantees. As of December 28, 2023 and December 29, 2022, the Company had $0.0 million and $0.4 million in liabilities recorded within “Accounts payable” in the Consolidated Balance Sheet for these obligations, as such guarantees are less than the expected share of revenue paid to the affiliate. As the guaranteed minimums are based upon agreed upon minimum attendance or affiliate revenue levels, the Company did not incur minimum revenue share fees during the period of time the respective affiliate's theaters were temporarily closed due to the COVID-19 Pandemic and will not for the remaining duration an affiliate's theater attendance or revenue levels are low as the minimum levels must first be met by the affiliate.

Share-Based Compensation (Summary of Restricted Stock Awards and Restricted Stock Units) (Details) - $ / shares

12 Months Ended

Aug. 18, 2023

Dec. 28, 2023

Number of Restricted Stock Units (1)

Number of restricted shares and restricted stock units, Non-vested, beginning balance (in shares)

516,384

Number of restricted shares and restricted stock units, Granted (in shares)

100,000

497,390

Number of restricted shares and restricted stock units, Vested (in shares)

50,000

(239,450)

Number of restricted shares and restricted stock units, Forfeited (in shares)

(29,927)

Number of restricted shares and restricted stock units, Non-vested, ending balance (in shares)

744,397

Weighted Average Grant-Date Fair Value

Weighted average grant-date fair value, Non-vested, beginning balance (in dollars per share)

$ 28.04

Weighted average grant-date fair value, Granted (in dollars per share)

3.42

Weighted average grant-date fair value, Vested (in dollars per share)

29.40

Weighted average grant-date fair value, Forfeited (in dollars per share)

42.96

Weighted average grant-date fair value, Non-vested, ending balance (in dollars per share)

$ 10.55

Share-Based Compensation


11.			SHARE-BASED COMPENSATION

The NCM, Inc. 2020 Omnibus Equity Incentive Plan (the “2020 Plan”) was approved by NCM, Inc.'s stockholders on April 28, 2020 and approved 7,500,000 shares of common stock available for issuance or delivery under the 2020 Plan and an additional 7,500,000 shares of common stock available for issuance or delivery was approved on May 4, 2022. On August 3, 2023, the Company effected a one-for-ten (1:10) reverse stock split of its common stock, par value $0.01 per share. The reverse stock split, which was authorized by its Board of Directors, was approved by the Company’s stockholders on August 2, 2023. The reverse stock split reduced the number of outstanding shares of the Company’s 2020 Plan to 1,500,000. NCM, Inc.'s stockholders approved an additional 12,000,000 shares of common stock available for issuance or delivery under the 2020 Plan on November 2, 2023.

The Company began issuing shares under the 2020 Plan in the second quarter of 2020. The 2020 Plan replaced NCM, Inc.’s 2016 Equity Incentive Plan (the “2016 Plan”), which replaced the 2007 Equity Incentive Plan (the “2007 Plan”). The 2020 Plan also includes 2,388,302 shares related to the number of shares reserved for issuance under the 2016 Plan that remained available for grant as of the effective date of the 2020 Plan and the number of shares subject to awards granted under the 2007 Plan as of the effective date of the 2020 Plan, which can become available for grant again upon expiration, termination, cancellation or forfeiture of the original award. As of December 28, 2023, 12,394,912 shares remain available for future grants (assuming 100% achievement of targets on performance-based restricted stock). The types of awards that may be granted under the 2020 Plan include stock options, stock appreciation rights, restricted stock, restricted stock units or other stock based awards. Certain option and share awards provide for accelerated vesting if there is a change in control, as defined in the 2016 Plan and 2020 Plan. Upon vesting of the restricted stock awards or exercise of options, NCM LLC will issue common membership units to the Company equal to the number of shares of the Company’s common stock represented by such awards.

Compensation Cost—The Company recognized $4.5 million and $7.1 million for the years ended December 28, 2023 and December 29, 2022, respectively, of share-based compensation expense within “Network costs”, “Selling and marketing costs” and “Administrative and other costs” in the Consolidated Statements of Operations as shown in the table below (in millions):


	Years Ended
	December 28, 2023		December 29, 2022
Share-based compensation costs included in network costs	$	0.3	$	0.7
Share-based compensation costs included in selling and marketing costs	0.7		1.7
Share-based compensation costs included in administrative and other costs	3.5		4.7
Total share-based compensation costs	$	4.5	$	7.1

During the years ended December 28, 2023 and December 29, 2022, $0.1 million and $0.2 million was capitalized, respectively, in a corresponding manner to the capitalization of employee’s salaries for capitalized labor. The income tax benefit recognized in the statements of operations for share-based compensation was approximately $0.0 million and $0.0 million for the years ended December 28, 2023 and December 29, 2022, respectively. As of December 28, 2023, there was $0.3 million unrecognized compensation cost related to unvested options, which will be recognized over a remaining period of 1.4 years. As of December 28, 2023, unrecognized compensation cost related to restricted stock and restricted stock units was approximately $2.1 million, which will be recognized over a weighted average remaining period of 1.9 years.

Stock Options—The Company granted stock options during 2023 and 2022. A portion of the stock options awarded in 2022 and 2023 were granted with an exercise price equal to the closing market price of NCM, Inc. common stock on the date the Company’s Board of Directors approved the grant. The remaining portion of stock options awarded in 2022 and 2023 were

granted with an exercise price in excess of the closing market price of NCM, Inc. common stock on the date the Company’s Board of Directors approved the grant. All options have either 10-year or 15-year contractual terms. The fair value of each option award is estimated on the date of grant using the Black-Scholes option pricing valuation model that uses the assumptions noted in the table below. Expected volatilities are based on implied volatilities from traded options on the Company’s stock, historical volatility of the Company’s stock and other factors. The Company uses historical data to estimate option exercise and employee termination within the valuation model. The expected term of options granted was developed based on historical and peer company data and represents the period of time that options granted are expected to be outstanding. The expected term of the options granted during 2023 and 2022 were adjusted to include the Company's cost of equity in order to incorporate the impact of the option's market condition and simulate a lattice model. The risk-free rate for periods within the contractual life of the option is based on the U.S. Treasury yield curve in effect at the time of grant. The following assumptions were used in the valuation of the options for the year ended December 28, 2023 and December 29, 2022:


	Years Ended
	December 28, 2023		December 29, 2022
Expected term (in years)	6.6		6.0
Risk free interest rate	4.1	%	2.6	%
Expected volatility	86.4	%	68.1	%
Dividend yield	—	%	4.8	%

A summary of option award activity as of December 28, 2023, and changes during the year then ended are presented below:


	Options	Weighted Average Exercise Price		Weighted Average Remaining Contractual Life (in years)	Aggregate Intrinsic Value (in millions)
Outstanding as of December 29, 2022	209,779	$	43.39	8.0	$	—
Granted	25,000	$	35.00	—	$	—
Forfeited	—	$	—	—	$	—
Expired	—	$	—	—	$	—
Outstanding as of December 28, 2023	234,779	$	42.50	7.3	$	—
Exercisable as of December 28, 2023	157,517	$	49.31	6.6	$	—
Vested and expected to vest as of December 28, 2023	233,045	$	42.59	7.3	$	—

Restricted Stock Units—Under the non-vested stock program, common stock of the Company may be granted at no cost to officers, independent directors and employees, subject to requisite service and/or financial performance targets. As such restrictions lapse, the award vests in that proportion. The participants are entitled to dividend equivalents, although the sale and transfer of such shares is prohibited and the shares are subject to forfeiture during the restricted period. Additionally, the accrued dividend equivalents are subject to forfeiture during the vesting period should the underlying units not vest. As of December 28, 2023 and December 29, 2022, accrued dividend equivalents totaled $0.3 million and $0.8 million, respectively and during the years ended December 28, 2023 and December 29, 2022, the Company paid $0.5 million and $0.5 million, respectively, for dividend equivalents upon vesting of the restricted stock units. The Company has issued time-based restricted stock units to its employees which generally vest over a two or three-year period with one-half or one-third, respectively, vesting on each anniversary of the date of grant and performance-based restricted stock units which vest following a two or three-year measurement period to the extent that the Company achieves specified non-GAAP targets at the end of the measurement period. Certain other vesting periods have also been used. Non-employee directors serving on the Board as of August 18, 2023, received a one-time grant with a fair market value equal to $100,000. The RSUs will vest after four years. The RSUs will be settled in shares of the Company’s common stock. The RSU awards include the right to receive dividend equivalents, subject to vesting. Additionally, non-employee directors will receive quarterly grants that vest immediately with a fair market value of $50,000. The number of shares will be determined by utilizing the weighted average closing price of the five days before and five days after the respective quarterly earnings release. Non-employee directors may choose to elect up to 20% of their quarterly grant in cash. The grant date fair value of restricted stock units is based on the closing market price of NCM, Inc. common stock on the date of grant. An annual forfeiture rate of 2-6% was estimated to reflect the potential separation of employees. The weighted average grant date fair value of non-vested stock was $3.42 and $2.12 for the years ended December 28, 2023 and December 29, 2022, respectively. The total fair value of awards that vested during the years ended December 28, 2023 and December 29, 2022 was $7.1 million and $5.9 million, respectively.

A summary of restricted stock unit activity as of December 28, 2023, and changes during the year then ended are presented below:


	Number of Restricted Stock Units (1)	Weighted Average Grant-Date Fair Value
Non-vested balance as of December 29, 2022	516,384	$	28.04
Granted	497,390	$	3.42
Vested (2)	(239,450)	$	29.40
Forfeited	(29,927)	$	42.96
Non-vested balance as of December 28, 2023	744,397	$	10.55

(1)Includes 145,043 shares of performance-based restricted stock units as of December 28, 2023, including 74,560 shares granted during the year and 2,475 shares forfeited during the year.

(2)Includes 13,057 vested shares that were withheld to cover tax obligations and were subsequently canceled.

The above table reflects performance-based restricted stock granted at 100% achievement of performance conditions and as such does not reflect the maximum or minimum number of shares of performance-based restricted stock contingently issuable. As of December 28, 2023, the total number of restricted stock units that are ultimately expected to vest, after consideration of expected forfeitures and current projections of estimated vesting of performance-based restricted stock is 737,232 shares.

Accrued Expenses (Details) - USD ($) $ in Millions	Dec. 28, 2023	Dec. 29, 2022
Payables and Accruals [Abstract]
Accrued Liabilities, Current, Total	$ 1.6	$ 17.8

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (PARENTHETICAL) - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2023	Dec. 29, 2022
Statement of Comprehensive Income [Abstract]
Consolidated net income, tax	$ 0.0	$ 0.0

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Basis of Presentation and Summary of Significant Accounting Policies (Effect of Change on Retained Earnings and APIC) (Details) - USD ($) $ in Millions	Dec. 28, 2023	Dec. 29, 2022
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Balance	$ (464.0)	$ (383.5)
Total equity/(deficit)	434.5	(464.0)
Retained Earnings
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Balance	(370.4)	(332.0)
Total equity/(deficit)	316.6	(370.4)
Additional Paid In Capital (Deficit)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Balance	(146.2)	(195.5)
Total equity/(deficit)	$ 115.3	$ (146.2)

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

- Definition

Amount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity.

+ References

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+ Details

Share-Based Compensation (Schedule of Share-Based Compensation Costs) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2023	Dec. 29, 2022
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Total share-based compensation costs	$ 4.5	$ 7.1
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	4.10%	2.60%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate	86.40%	68.10%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0.00%	4.80%
Network Costs
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Total share-based compensation costs	$ 0.3	$ 0.7
Selling and Marketing Costs
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Total share-based compensation costs	0.7	1.7
Administrative Cost
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Total share-based compensation costs	$ 3.5	$ 4.7

RECONSOLIDATION OF NCM LLC - Schedule of Assets Acquired (Details) - USD ($)			3 Months Ended					6 Months Ended		12 Months Ended
	Aug. 07, 2023	Dec. 29, 2022	Dec. 28, 2023	Jun. 29, 2023	Mar. 30, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 29, 2023	Jun. 30, 2022	Dec. 28, 2023	Dec. 29, 2022	Aug. 06, 2023
RECONSOLIDATION OF NCM LLC [Abstract]
Issuance of shares, shares										242,500,000	12,400,000
Acquired Finite-Lived Intangible Assets [Line Items]
Additions										$ 415,800,000	$ 10,800,000
Issuance of shares, shares										242,500,000	12,400,000
Related Party Transaction, Amounts of Transaction											$ (15,200,000)
Business Combination, Bargain Purchase, Gain Recognized, Amount										$ (167,800,000)	0
Revenue (including revenue from related parties of $14.2 and $14.4, respectively)										165,200,000	249,200,000
Net income (loss) attributable to NCM, Inc.				$ 545,300,000	$ (45,500,000)	$ (700,000)	$ (25,200,000)	$ 499,800,000	$ (25,900,000)	705,200,000	(28,700,000)
Deconsolidation, Gain (Loss), Amount										(557,700,000)	0
Transfers Related To Bankruptcy Settlement
Acquired Finite-Lived Intangible Assets [Line Items]
Related Party Transaction, Amounts of Transaction	$ 15,500,000
Secured Creditors
RECONSOLIDATION OF NCM LLC [Abstract]
Issuance of shares, shares	83,421,135
Acquired Finite-Lived Intangible Assets [Line Items]
Issuance of shares, shares	83,421,135
Share Price	$ 2.94
Stock Issued	$ 245,300,000	$ 0
NCM, LLC.
Acquired Finite-Lived Intangible Assets [Line Items]
Investment Owned, at Cost												$ 11,900,000
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain										(35,500,000)	$ 0
Repayments of Unsecured Debt	500,000
Payments to Acquire Additional Interest in Subsidiaries	$ 15,000,000
Revenue (including revenue from related parties of $14.2 and $14.4, respectively)										155,100,000
Net income (loss) attributable to NCM, Inc.										$ 42.0
Equity Interest Acquired, Percentage	2.80%
NCM Inc. [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Percentage of common membership units outstanding	10000.00%									100.00%
NCM, LLC.
Acquired Finite-Lived Intangible Assets [Line Items]
Additions	$ 415.0
Business Combination, Separately Recognized Transactions, Assets Recognized	483,400,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents	49,600,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables	74,800,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Prepaid Expense and Other Assets	7,200,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment	14,800,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets	574,700,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Amounts Due To Members, Net	(15,300,000)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accrued Expenses	(700,000)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accrued Payroll And Related Expenses	(9,900,000)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Other	(5,500,000)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities	(91,300,000)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Deferred Revenue	(11,100,000)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other	(1,500,000)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Long-Term Debt	(10,000,000.0)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable	(37,300,000)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Debt Issuance Cost Non-current	2,400,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Fair Value of Intangible Assets Non-current	415,000,000.0
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Noncurrent Assets	10,000,000.0
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Investments Non -current	900,000
Business Combination, Price of Acquisition, Expected	483,400,000
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Financial Assets			$ 0.2
NCM, LLC. \| Intangible Assets ESA
Acquired Finite-Lived Intangible Assets [Line Items]
Additions	250.0
Weighted average remaining life			13 years							13 years
NCM, LLC. \| Intangible Assets Affiliates
Acquired Finite-Lived Intangible Assets [Line Items]
Additions	75.0
Weighted average remaining life			16 years							16 years
NCM, LLC. \| Customer Relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Additions	75.0
Weighted average remaining life			6 years							6 years
NCM, LLC. \| Trademarks
Acquired Finite-Lived Intangible Assets [Line Items]
Additions	$ 15.0
Weighted average remaining life			8 years							8 years

Borrowings (Schedule of Annual Maturities on Credit Facility and Senior Notes) (Details) - USD ($) $ in Millions	Dec. 28, 2023	Dec. 29, 2022
Debt Instrument [Line Items]
Total	$ 10.0	$ 1,121.1
NCM, LLC.
Debt Instrument [Line Items]
2019	0.0
2020	0.0
2021	10.0
2022	0.0
2023	0.0
Thereafter	0.0
Total	10.0
Outstanding Balance	10.0	1,129.0
NCM, LLC. \| Senior Secured Notes Due Two Zero Two Eight [Member] [Domain]
Debt Instrument [Line Items]
Outstanding Balance	$ 0.0	$ 374.2

Label	Element	Value
Related Party Founding Members [Member]
Amounts due to founding members, net	ncmi_AmountsDueToFoundingMembersNet	$ 0.0
Amounts due to founding members, net	ncmi_AmountsDueToFoundingMembersNet	$ 15,200,000

Earnings Per Share (Narrative) (Details) - USD ($) $ / shares in Units, $ in Millions		3 Months Ended				6 Months Ended		12 Months Ended
	Aug. 03, 2023	Jun. 29, 2023	Mar. 30, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 29, 2023	Jun. 30, 2022	Dec. 28, 2023	Dec. 29, 2022	Aug. 02, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stockholders' Equity, Reverse Stock Split	1:10
Common stock, shares outstanding (in shares)	17,411,323
Net income (loss) attributable to NCM, Inc.		$ 545.3	$ (45.5)	$ (0.7)	$ (25.2)	$ 499.8	$ (25.9)	$ 705.2	$ (28.7)
Basic (in shares)		17,405,864	14,550,799	8,146,766	8,104,066	15,978,331	8,125,415	47,882,944	8,196,801
Add: Dilutive effect of stock options, restricted stock, and exchangeable NCM LLC common membership units		0	0	0	0	1,370,808	0	691,639	0
Diluted (in shares)		17,405,864	14,550,799	8,146,766	8,104,066	17,349,139	8,125,415	48,574,583	8,196,801
Basic (in usd per share)		$ 31.33	$ (3.13)	$ (0.09)	$ (3.11)	$ 31.28	$ (3.19)	$ 14.73	$ (3.50)
Diluted (in usd per share)		$ 31.33	$ (3.13)	$ (0.09)	$ (3.11)	$ 28.32	$ (3.19)	$ 14.34	$ (3.50)
NCM Inc. [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Common stock, shares outstanding (in shares)										174,112,385
Stock Options And Non-Vested Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares excluded from the calculation of diluted weighted average shares		491,517	494,695	644,216	346,330	491,517	644,216	979,176	727,338
Common Membership Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares excluded from the calculation of diluted weighted average shares		0	2,741,617	9,037,475	8,623,385	1,370,808	8,828,155	685,404	8,880,101

CONSOLIDATED STATEMENTS OF CASH FLOWS CONSOLIDATED STATEMENTS OF CASH FLOWS (PARENTHETICAL) - USD ($) $ in Millions			12 Months Ended
	Aug. 07, 2023	Dec. 29, 2022	Dec. 28, 2023	Dec. 29, 2022
Proceeds From Integration And Other Encumbered Theater Payments Made By Affiliates			$ 5.0	$ 2.8
Other Significant Noncash Transaction, Value of Consideration Given			2.6	12.4
Accrued distributions to ESA Parties (including accrued payments due to related parties of $0.0 and $4.9, respectively)			0.0	4.9
NCM, LLC.
Payments to Acquire Businesses, Gross	$ 433.8	$ 0.0
Secured Creditors
Stock Issued	$ 245.3	$ 0.0
Related Party Founding Members
Proceeds From Integration And Other Encumbered Theater Payments Made By Affiliates			0.0	0.0
Accrued distributions to ESA Parties (including accrued payments due to related parties of $0.0 and $4.9, respectively)			$ 0.0	$ 4.9

Income Taxes (Tables)

12 Months Ended

Dec. 28, 2023

Income Tax Disclosure [Abstract]

Schedule of Reconciliation of Provision for Income Taxes


	Years Ended
	December 28, 2023		December 29, 2022
Provision calculated at federal statutory income tax rate:
Income before income taxes	$	146.5	$	(13.9)
Less: Noncontrolling interests	1.8		7.9
Income attributable to NCM, Inc.	148.3		(6.0)
Current year change to enacted federal and state rate	(0.2)		1.1
State and local income taxes, net of federal benefit	25.7		(1.1)

Share-based compensation	1.4		0.6


Cancellation of debt income attributable to NCM LLC	16.5		—
Deconsolidation effects of NCM LLC	(37.2)		—
Effects of NCM LLC Bankruptcy	(4.8)		—


Tax attribute reduction (1)	63.1		—
Change in the valuation allowance (1)	(208.4)		3.6

Executive compensation	0.9		0.5
Other	(5.3)		1.3
Total income tax provision	$	—	$	—

(1)Refer to the discussion of changes to the valuation allowance during the year ended December 28, 2023 within the Deferred Tax Assets table below.

Schedule of Components of Deferred Tax Assets


	Years Ended
	December 28, 2023		December 29, 2022
Deferred tax assets:
Investment in consolidated subsidiary NCM LLC (1)	$	127.1	$	149.7
Share-based compensation	0.8		1.0
Net operating losses (2)	13.3		76.4
Accrued bonus	0.7		0.1
Business interest expense limitation	3.7		18.2
Other	0.4		0.1
Total gross deferred tax assets	146.0		245.5
Valuation allowance (1)	(146.0)		(245.5)
Total deferred tax assets, net of valuation allowance	$	—	$	—

(1)The Company recognized a deferred tax asset in the amount of $127.1 million and $149.7 million as of December 28, 2023 and December 29, 2022, respectively, associated with the basis difference in our investment in NCM LLC. The Company evaluated its deferred tax assets as of December 28, 2023 and December 29, 2022 and considered both positive and negative evidence in determining whether it is more likely than not that all or some portion of its deferred tax assets will be realized. The Company generated a three-year cumulative pre-tax book loss during 2021 driven by the impact of the COVID-19 Pandemic on the Company’s operations in 2021 and 2020, the effect of which continued into 2022 and 2023. Given the associated weight assigned to this item as negative evidence within the Company’s analysis, the Company determined it is more-likely-than-not that the Company will not be able to realize certain of the Company’s deferred tax assets and the Company increased the valuation allowance against certain deferred tax assets. Once the Company returns to a more normal operating level and emerges from a three-year cumulative pre-tax book loss position, part or all the valuation allowance is

expected to reverse, resulting in an inverse impact to the payable to ESA Parties under the tax receivable agreement which would increase to reflect future payments to the ESA Parties at that time. Once the valuation allowance is reversed, the payable to ESA Parties under the tax receivable agreement would be increased to reflect expected future payments to the ESA Parties at that time.

(2)The decrease within the Net operating losses deferred tax asset from December 29, 2022 to December 28, 2023 was due to the reduction of the Company’s tax attributes in recognition of cancellation of debt income in conjunction with NCM LLC’s emergence from the Chapter 11 Case on August 7, 2023.

Property and Equipment (Tables)

12 Months Ended

Dec. 28, 2023

Property, Plant and Equipment [Abstract]

Summary of Property and Equipment


	As of
	December 28, 2023		December 29, 2022
Equipment, computer hardware and software	$	15.4	$	63.8
Leasehold improvements	0.7		2.9
Less: Accumulated depreciation	(1.6)		(54.8)
Subtotal	14.5		11.9
Construction in progress	1.3		1.1
Total property and equipment	$	15.8	$	13.0

Basis of Presentation and Summary of Significant Accounting Policies (Effect of Change on Statement of Income) (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 29, 2023	Mar. 30, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 29, 2023	Jun. 30, 2022	Dec. 28, 2023	Dec. 29, 2022
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Gain on re-measurement of the payable to founding members under the TRA							$ 9.3	$ (2.2)
Total non-operating expenses							(724.0)	73.1
INCOME BEFORE INCOME TAXES							696.7	(66.2)
Income tax expense							0.0	0.0
Consolidated net income (loss)							696.7	(66.2)
(Loss) Net income attributable to NCM, Inc.	$ 545.3	$ (45.5)	$ (0.7)	$ (25.2)	$ 499.8	$ (25.9)	$ 705.2	$ (28.7)
Basic (in usd per share)	$ 31.33	$ (3.13)	$ (0.09)	$ (3.11)	$ 31.28	$ (3.19)	$ 14.73	$ (3.50)
Diluted (in usd per share)	$ 31.33	$ (3.13)	$ (0.09)	$ (3.11)	$ 28.32	$ (3.19)	$ 14.34	$ (3.50)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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Intangible Assets (Tables)

12 Months Ended

Dec. 28, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Summary of Intangible Asset's Activity

The following is a summary of the Company’s intangible asset’s activity (in millions) during December 28, 2023 and December 29, 2022:


	As of December 29, 2022		Additions (1)		Disposals (2)		Amortization		Integration and other encumbered theater payments (3)		As of December 28, 2023
Gross carrying amount	$	856.9	$	415.8	$	(857.4)	$	—	$	(6.0)	$	409.3
Accumulated amortization	(270.2)		—		277.6		(22.4)		—		(15.0)
Total intangible assets, net	$	586.7	$	415.8	$	(579.8)	$	(22.4)	$	(6.0)	$	394.3


	As of December 30, 2021		Additions (4)		Disposals		Amortization		Integration and other encumbered theater payments (3)		As of December 29, 2022
Gross carrying amount	$	851.9	$	10.8	$	(0.4)	$	—	$	(5.4)	$	856.9
Accumulated amortization	(245.6)		—		0.4		(25.0)		—		(270.2)
Total intangible assets, net	$	606.3	$	10.8	$	—	$	(25.0)	$	(5.4)	$	586.7

(1)On August 7, 2023, NCM, Inc. reconsolidated NCM LLC’s intangible assets of $415.0 million. Refer to Note 5 - Reconsolidation of NCM LLC for further information. Additionally, there were $0.8 million in upfront payments made to network affiliates prior to the deconsolidation of NCM LLC on April 11, 2023.

(2)On April 11, 2023, the intangible asset balance of NCM LLC was deconsolidated from NCM, Inc. Refer to Note 5 - Reconsolidation of NCM LLC for further information.

(3)Carmike theaters had pre-existing advertising agreements for some of the theaters it owned prior to their acquisitions by AMC. As a result, AMC will make integration and other encumbered theater payments over the remaining term of those agreements. For the periods while consolidated, December 30, 2022 through April 11, 2023 and August 7, 2023 through December 28, 2023 and for the year ended December 29, 2022, NCM LLC recorded a reduction to net intangible assets of $6.0 million and $5.4 million, respectively, related to integration and other encumbered theater payments due from AMC. During the year ended December 28, 2023 and December 29, 2022, AMC paid a total of $4.2 million and $2.8 million, respectively, related to integration and other encumbered theater payments.

(4)During the first quarter of 2022, NCM LLC issued 4,140,896 common membership units, net of 2,342,997 returned common membership units, to its ESA Parties for the rights to exclusive access to the theater screens and attendees added, net of dispositions by the ESA Parties to NCM LLC’s network during the 2021 fiscal year and NCM LLC recorded a net intangible asset of $10.4 million during the first quarter of 2022 as a result of the Common Unit Adjustment. Additionally, there were $0.4 million of additions related to upfront affiliate payments in 2022.

Summary of Estimated Aggregate Amortization Expense

The estimated aggregate amortization expense for each of the five succeeding years is as follows (in millions):


Year	Amortization
2024	$	39.5
2025	$	39.5
2026	$	39.5
2027	$	39.5
2028	$	39.5

Income Taxes

12 Months Ended

Dec. 28, 2023

Income Tax Disclosure [Abstract]

Income Taxes


7.			INCOME TAXES

The Company is subject to taxation in the U.S. and various states. The Company’s tax returns for the calendar years 2020 through 2022 remain open to examination by the IRS in their entirety. With respect to state taxing jurisdictions, the Company’s tax returns for calendar years ended 2019 through 2022 are eligible for examination by various state revenue services.

Tax Receivable Agreement—On the IPO date, NCM, Inc. and the ESA Parties entered into a TRA. Under the terms of this agreement, NCM, Inc. will make cash payments to the ESA Parties in amounts equal to 90% of NCM, Inc.’s actual tax benefit realized from the tax amortization of the intangible assets described below. For purposes of the TRA, cash savings in income and franchise tax will be computed by comparing NCM, Inc.’s actual income and franchise tax liability to the amount of such taxes that NCM, Inc. would have been required to pay had there been no increase in NCM, Inc.’s proportionate share of tax basis in NCM LLC’s tangible and intangible assets and had the TRA not been entered into. The TRA applies to NCM, Inc.’s taxable years up to and including the 30th anniversary date of the offering. For the 2022 tax year, the Company paid the ESA Parties $0.0 million in the year ended December 28, 2023. The Company paid the ESA Parties $0.9 million in the year ended December 29, 2022 for the 2019 tax year.

NCM, Inc. recorded a long-term payable to the ESA Parties related to the TRA. The Company recorded an increase of $24.2 million and $19.2 million to the “Payable to ESA Parties under the tax receivable agreement” during the years ended December 28, 2023 and December 29, 2022, respectively. The increases in the year ended December 28, 2023 and December 29, 2022 was primarily due to the increase in NCM, Inc.’s ownership percentage of NCM LLC. The ownership related changes to the “Payable to ESA Parties under the tax receivable agreement” were recorded within “Additional paid in capital, deficit” on the Consolidated Balance Sheet and the non-ownership related changes were recorded within “Non-operating income” within the Consolidated Statements of Operations. Following the Regal Termination Agreement whereby Regal waived all rights and interests as to the TRA, the Company reduced the “Payable under the TRA” on the Consolidated Balance Sheets for the amounts expected to be owed to Regal. This decrease was ultimately offset by the increase in the ‘Payable under the TRA’ on the Consolidated Balance Sheets due to the additional basis created upon the revaluation and reconsolidation of NCM LLC on the Effective Date.

Provision for Income Taxes—A reconciliation of the provision for income taxes as reported and the amount computed by multiplying income before taxes, less noncontrolling interest, by the U.S. federal statutory rate of 21.0% as of December 28, 2023 and December 29, 2022 was (in millions):


	Years Ended
	December 28, 2023		December 29, 2022
Provision calculated at federal statutory income tax rate:
Income before income taxes	$	146.5	$	(13.9)
Less: Noncontrolling interests	1.8		7.9
Income attributable to NCM, Inc.	148.3		(6.0)
Current year change to enacted federal and state rate	(0.2)		1.1
State and local income taxes, net of federal benefit	25.7		(1.1)

Share-based compensation	1.4		0.6


Cancellation of debt income attributable to NCM LLC	16.5		—
Deconsolidation effects of NCM LLC	(37.2)		—
Effects of NCM LLC Bankruptcy	(4.8)		—


Tax attribute reduction (1)	63.1		—
Change in the valuation allowance (1)	(208.4)		3.6

Executive compensation	0.9		0.5
Other	(5.3)		1.3
Total income tax provision	$	—	$	—

(1)Refer to the discussion of changes to the valuation allowance during the year ended December 28, 2023 within the Deferred Tax Assets table below.

Deferred Tax Assets—Significant components of the Company’s deferred tax assets consisted of the following (in millions):


	Years Ended
	December 28, 2023		December 29, 2022
Deferred tax assets:
Investment in consolidated subsidiary NCM LLC (1)	$	127.1	$	149.7
Share-based compensation	0.8		1.0
Net operating losses (2)	13.3		76.4
Accrued bonus	0.7		0.1
Business interest expense limitation	3.7		18.2
Other	0.4		0.1
Total gross deferred tax assets	146.0		245.5
Valuation allowance (1)	(146.0)		(245.5)
Total deferred tax assets, net of valuation allowance	$	—	$	—

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//740/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-14

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-21

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482526/740-270-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-17

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

+ Details

Intangible Assets (Summary of Intangible Asset's Activity) (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 28, 2023	Dec. 29, 2022
Finite-Lived Intangible Assets [Line Items]
AccAmort,InangibleAsset,Affiliates		$ 277.6	$ 0.4
Gross carrying amount, beginning balance	$ 851.9	856.9	851.9
Accumulated amortization, beginning balance	(245.6)	(270.2)	(245.6)
Total intangible assets, net, beginning balance	$ 606.3	586.7	606.3
Additions		415.8	10.8
Other Intangible Assets, Net		(579.8)	0.0
Disposal Group, Including Discontinued Operation, Intangible Assets		(857.4)	(0.4)
Amortization		(22.4)	(25.0)
Integration and other encumbered theater payments		(6.0)	(5.4)
Gross carrying amount, ending balance		409.3	856.9
Accumulated amortization, ending balance		(15.0)	(270.2)
Total intangible assets, net, ending balance		$ 394.3	$ 586.7
NCM, LLC.
Finite-Lived Intangible Assets [Line Items]
Common membership units issued, net (in shares)	4,140,896
Increase (decrease) in intangible assets, net	$ 10.4
Regal
Finite-Lived Intangible Assets [Line Items]
Common membership units issued, net (in shares)	2,342,997

CONSOLIDATED STATEMENTS OF INCOME (PARENTHETICAL) - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2023	Dec. 29, 2022
Revenue	$ 165.2	$ 249.2
Related Party Founding Members
Revenue	14.2	14.4
Costs and Expenses, Related Party	$ 16.5	$ 59.4

- Definition

+ References

+ Details

Intangible Assets (Narrative) (Details) - USD ($)		3 Months Ended	12 Months Ended
Intangible Assets (Narrative) (Details) - USD ($)	Aug. 07, 2023	Mar. 31, 2022	Dec. 28, 2023	Dec. 29, 2022	Dec. 30, 2021
Finite-Lived Intangible Assets [Line Items]
Proceeds From Integration And Other Encumbered Theater Payments Made By Affiliates			$ 5,000,000.0	$ 2,800,000
Intangible assets, net of accumulated amortization			394,300,000	586,700,000	$ 606,300,000
Amortization expense			22,400,000	25,000,000.0
Additions			415,800,000	10,800,000
NCM, LLC.
Finite-Lived Intangible Assets [Line Items]
Additions	$ 415.0
Related Party Founding Members
Finite-Lived Intangible Assets [Line Items]
Proceeds From Integration And Other Encumbered Theater Payments Made By Affiliates			0.0	0.0
Intangible assets, net of accumulated amortization			0	312,200,000
NCM, LLC.
Finite-Lived Intangible Assets [Line Items]
Common Membership Units Issued		6,483,893
Increase (decrease) in intangible assets, net		$ 10,400,000
Finite-Lived Intangible Assets, Period Increase (Decrease), Affiliate Payments	$ 0.8	$ 400,000
NCM, LLC. \| Related Party Founding Members
Finite-Lived Intangible Assets [Line Items]
Intangible assets, net of accumulated amortization			$ 236,700,000	$ 572,400,000
Weighted average remaining life			12 years 7 months 6 days	16 years 3 months 18 days
NCM, LLC. \| Network Affiliates
Finite-Lived Intangible Assets [Line Items]
Intangible assets, net of accumulated amortization			$ 73,200,000	$ 14,300,000
Weighted average remaining life			15 years 7 months 6 days	6 years 1 month 6 days
NCM, LLC. \| AMC
Finite-Lived Intangible Assets [Line Items]
Increase (decrease) in intangible assets, net			$ (6,000,000)	$ (5,400,000)
Proceeds From Integration And Other Encumbered Theater Payments Made By Affiliates			4,200,000	2,800,000
NCM, LLC. \| Customer Relations
Finite-Lived Intangible Assets [Line Items]
Intangible assets, net of accumulated amortization			$ 70,100,000	$ 0.0
Weighted average remaining life			5 years 7 months 6 days	0 years
NCM, LLC. \| Trademark
Finite-Lived Intangible Assets [Line Items]
Intangible assets, net of accumulated amortization			$ 14,300,000	$ 0.0
Weighted average remaining life			7 years 7 months 6 days	0 years
AMC
Finite-Lived Intangible Assets [Line Items]
Common Membership Units Issued And Cancelled				16,581,829

Fair Value Measurements (Schedule of Other Investments) (Additional Information) (Details)	12 Months Ended
	Dec. 29, 2022
Maximum
Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]
Cost-method ownership percentage	20.00%

Basis of Presentation and Summary of Significant Accounting Policies (Schedule of Useful Lives) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2023	Dec. 29, 2022
Property, Plant and Equipment [Line Items]
Property and equipment, net of accumulated depreciation of $1.6 and $54.8, respectively	$ 15.8	$ 13.0
Finite-Lived Intangible Assets, Costs Incured to Renew o Extend, Gross	4.5	3.7
Capitalized Implementation Costs Depreciation	0.5	0.4
Research and development expense	$ 3.0	4.6
Equipment \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	4 years
Equipment \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years
Computer hardware and software \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Computer hardware and software \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Software And Development Costs
Property, Plant and Equipment [Line Items]
Property and equipment, net of accumulated depreciation of $1.6 and $54.8, respectively	$ 11.1	7.4
Depreciation expense	$ 1.8	$ 3.8
Software And Development Costs \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Software And Development Costs \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years

Earnings Per Share (Tables)

3 Months Ended

6 Months Ended

12 Months Ended

Mar. 30, 2023

Jun. 29, 2023

Dec. 28, 2023

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted


	Three Months Ended
	March 30, 2023		March 31, 2022
Net loss attributable to NCM, Inc. (in millions)	$	(45.5)	$	(25.2)

Weighted average shares outstanding:
Basic	14,550,799		8,104,066
Add: Dilutive effect of stock options, restricted stock, and exchangeable NCM LLC common membership units	—		—
Diluted	14,550,799		8,104,066
Loss per NCM, Inc. share:
Basic	$	(3.13)	$	(3.11)
Diluted	$	(3.13)	$	(3.11)


	Three Months Ended				Six Months Ended
	June 29, 2023		June 30, 2022		June 29, 2023		June 30, 2022
Net loss attributable to NCM, Inc. (in millions)	$	545.3	$	(0.7)	$	499.8	$	(25.9)

Weighted average shares outstanding:
Basic	17,405,864		8,146,766		15,978,331		8,125,415
Add: Dilutive effect of stock options, restricted stock, and exchangeable NCM LLC common membership units	—		—		1,370,808		—
Diluted	17,405,864		8,146,766		17,349,139		8,125,415
Loss per NCM, Inc. share:
Basic	$	31.33	$	(0.09)	$	31.28	$	(3.19)
Diluted	$	31.33	$	(0.09)	$	28.32	$	(3.19)

The effect of the 9,037,475 and 8,828,155 weighted average exchangeable NCM LLC common membership units held by the ESA Parties for the three and six months ended June 30, 2022 was excluded from the calculation of diluted weighted average shares and earnings per NCM, Inc. share as it was antidilutive. The weighted average exchangeable NCM LLC common membership units held by the ESA Parties for the three and six months ended June 29, 2023 was 0 and 1,370,808 and are included in diluted weighted average shares. In addition, there were 491,517, 644,216, 491,517 and 644,216 stock options and non-vested (restricted) shares for the three months ended June 29, 2023 and June 30, 2022 and six months ended June 29, 2023 and June 30, 2022, respectively, excluded from the calculation as they were antidilutive. The Company’s non-vested (restricted) shares do not meet the definition of a participating security as the dividends will not be paid if the shares do not vest.


	Years Ended
	December 28, 2023		December 29, 2022
Net income (loss) attributable to NCM, Inc. (in millions)	$	705.2	$	(28.7)

Weighted average shares outstanding:
Basic	47,882,944		8,196,801
Add: Dilutive effect of stock options, restricted stock, and exchangeable NCM LLC common membership units	691,639		—
Diluted	48,574,583		8,196,801
Income (loss) per NCM, Inc. share:
Basic	$	14.73	$	(3.50)
Diluted	$	14.34	$	(3.50)

Basis of Presentation and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 28, 2023

Accounting Policies [Abstract]

Schedule of Fiscal Year Ends


Fiscal Year Ended						Reference in this Document
December 28, 2023						2023
December 29, 2022						2022

Schedule of Receivables


	As of
	December 28, 2023		December 29, 2022
Trade accounts	$	98.0	$	93.1
Other	—		0.6
Less: Allowance for doubtful accounts	(1.4)		(1.7)
Total	$	96.6	$	92.0

Schedule of Useful Lives


Equipment			4-10 years
Computer hardware and software			3-5 years
Leasehold improvements			Lesser of lease term or asset life

Changes in Debt Issuance Costs


	Years Ended
	December 28, 2023		December 29, 2022
Beginning balance	$	11.2	$	15.0
Debt issuance costs	0.9		5.1
Deconsolidation of NCM LLC	(8.9)		—
Reconsolidation for NCM LLC	2.4		—
Amortization of debt issuance costs	(3.4)		(8.9)

Ending balance	$	2.2	$	11.2

Changes in Equity


	Years Ended
	December 28, 2023		December 29, 2022
Net income (loss) attributable to NCM, Inc.	$	705.2	$	(28.7)
NCM LLC equity issued for purchase of intangible asset	—		4.9
Income tax and other impacts of NCM LLC ownership changes	33.6		39.8
NCM, Inc. investment in NCM LLC	(2.6)		(12.4)
Issuance of shares	241.3		12.0
Change from net income (loss) attributable to NCM, Inc. and transfers from noncontrolling interests	$	977.5	$	15.6

Restrictions on Cash and Cash Equivalents

Restricted Cash— The Company’s restricted cash balance was $3.0 million and $2.1 million for the years ended December 28, 2023 and December 29, 2022, respectively. The balance as of December 28, 2023 is related to unsettled, agreed upon payments to NCM LLC’s unsecured creditors within the escrow accounts and “Accounts payable” on the audited Consolidated Balance Sheet. The balance as of December 29, 2022 related to fees due to Regal in accordance with the ESA which were held in escrow in conjunction with the Cineworld Proceeding.

CONSOLIDATED STATEMENTS OF EQUITY/(DEFICIT) - USD ($) $ in Millions	Total	Common Stock	Additional Paid in Capital (Deficit)	Retained Earnings (Distributions in Excess of Earnings)	Noncontrolling Interest	Series B Preferred Stock
Balance at Dec. 30, 2021	$ (383.5)	$ 0.8	$ (195.5)	$ (332.0)	$ 143.2	$ 0.0
Balance, (in shares) at Dec. 30, 2021		8,062,689				0
Issuance of shares, value		$ 0.4
Issuance of shares, shares	12,400,000	4,663,845	12,000,000.0
NCM, Inc. investment in NCM LLC	$ 12.4		$ 12.4
Share-based compensation issued, value	(0.1)	$ 0.1	(0.2)
Share-based compensation issued, shares		113,730
APIC, Share-based Payment Arrangement, Increase for Cost Recognition	7.3		5.2		2.1
Cash dividends declared	(9.7)			(9.7)
Balance at Dec. 29, 2022	(464.0)	$ 1.3	(146.2)	(370.4)	51.3	$ 0.0
Balance, (in shares) at Dec. 29, 2022		12,840,264
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	$ (4.9)				(4.9)
Dividends declared per common share (in usd per share)	$ 0.11
Noncontrolling Interest, Increase from Subsidiary Equity Issuance	$ 10.4		4.9		5.5
Adjustments to Additional Paid in Capital, Other	(17.3)		$ 39.8		(57.1)
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest	$ (66.2)			(28.7)	(37.5)
Preferred stock, shares outstanding (in shares)						0
Issuance of shares, value		$ 1.2
Issuance of shares, shares	242,500,000	83,722,159	241,300,000			50.0
NCM, Inc. investment in NCM LLC	$ 2.6		$ 2.6
Share-based compensation issued, value	0.1	$ 0.1	0.0
Share-based compensation issued, shares		274,616
APIC, Share-based Payment Arrangement, Increase for Cost Recognition	4.7		4.5		0.2
Balance at Dec. 28, 2023	434.5	$ 2.6	115.3	316.6	0.0	$ 0.0
Balance, (in shares) at Dec. 28, 2023		96,837,039
Adjustments to Additional Paid in Capital, Other	(9.5)		33.6	(0.1)	(43.0)
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest	696.7			705.2	(8.5)
Deconsolidation, Equity Effect, Amount	$ 33.4		$ (15.3)	$ 18.1	$ 0.0
Preferred stock, shares outstanding (in shares)	0					50.0

Intangible Assets (Summary of Intangible Asset's Activity) (Additional Information) (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 28, 2023	Dec. 29, 2022
Finite-Lived Intangible Assets [Line Items]
Proceeds From Integration And Other Encumbered Theater Payments Made By Affiliates		$ 5.0	$ 2.8
NCM, LLC.
Finite-Lived Intangible Assets [Line Items]
Common membership units issued, net (in shares)	4,140,896
Common membership units issued (in shares)	6,483,893
Increase (decrease) in intangible assets, net	$ 10.4

Revenue from Contracts with Customers (Tables)

12 Months Ended

Dec. 28, 2023

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

The following table summarizes revenue from contracts with customers for the years ended December 28, 2023 and December 29, 2022 (in millions):


	Years ended
	December 28, 2023		December 29, 2022
National advertising revenue	$	114.8	$	187.1
Local and regional advertising revenue	30.4		43.5
ESA advertising revenue from beverage concessionaire agreements	9.9		18.6
Management fee reimbursement	10.1		—
Total revenue	$	165.2	$	249.2

Financing Receivable, Current, Allowance for Credit Loss

The changes within the allowance for doubtful accounts balances for the years ended December 28, 2023 and December 29, 2022 were as follows (in millions):


	Years Ended
	December 28, 2023				December 29, 2022
	Allowance for National Customer Receivables		Allowance for Local/ Regional Customer Receivables		Allowance for National Customer Receivables		Allowance for Local/ Regional Customer Receivables
Balance at beginning of period	$	0.3	$	1.4	$	0.3	$	1.4
Provision for bad debt	(0.2)		0.2		0.2		0.8
Write-offs, net of recoveries	—		(0.3)		(0.2)		(0.8)
Balance at end of period	$	0.1	$	1.3	$	0.3	$	1.4

Fair Value Measurements (Schedule of Other Investments) (Details) - USD ($)
$ in Millions

12 Months Ended

Dec. 28, 2023

Dec. 29, 2022

Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]

Investment in AC JV, LLC

$ 0.0

$ 0.1

Other Investments

0.7

0.9

Total other investments

$ 0.7

0.9

Debt Securities, Available-for-Sale

1.0

Equity Method Investments


	As of
	December 28, 2023		December 29, 2022
Investment in AC JV, LLC	$	0.7	$	0.8
Other investments	—		0.1
Total	$	0.7	$	0.9

AC JV, LLC [Member]

Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items]

Investment in AC JV, LLC

$ 0.7

$ 0.8

Share-Based Compensation

12 Months Ended

Dec. 28, 2023

Share-Based Payment Arrangement [Abstract]

Share-Based Compensation


11.			SHARE-BASED COMPENSATION


	Years Ended
	December 28, 2023		December 29, 2022
Share-based compensation costs included in network costs	$	0.3	$	0.7
Share-based compensation costs included in selling and marketing costs	0.7		1.7
Share-based compensation costs included in administrative and other costs	3.5		4.7
Total share-based compensation costs	$	4.5	$	7.1


	Years Ended
	December 28, 2023		December 29, 2022
Expected term (in years)	6.6		6.0
Risk free interest rate	4.1	%	2.6	%
Expected volatility	86.4	%	68.1	%
Dividend yield	—	%	4.8	%

A summary of option award activity as of December 28, 2023, and changes during the year then ended are presented below:


	Options	Weighted Average Exercise Price		Weighted Average Remaining Contractual Life (in years)	Aggregate Intrinsic Value (in millions)
Outstanding as of December 29, 2022	209,779	$	43.39	8.0	$	—
Granted	25,000	$	35.00	—	$	—
Forfeited	—	$	—	—	$	—
Expired	—	$	—	—	$	—
Outstanding as of December 28, 2023	234,779	$	42.50	7.3	$	—
Exercisable as of December 28, 2023	157,517	$	49.31	6.6	$	—
Vested and expected to vest as of December 28, 2023	233,045	$	42.59	7.3	$	—

A summary of restricted stock unit activity as of December 28, 2023, and changes during the year then ended are presented below:


	Number of Restricted Stock Units (1)	Weighted Average Grant-Date Fair Value
Non-vested balance as of December 29, 2022	516,384	$	28.04
Granted	497,390	$	3.42
Vested (2)	(239,450)	$	29.40
Forfeited	(29,927)	$	42.96
Non-vested balance as of December 28, 2023	744,397	$	10.55

(1)Includes 145,043 shares of performance-based restricted stock units as of December 28, 2023, including 74,560 shares granted during the year and 2,475 shares forfeited during the year.

(2)Includes 13,057 vested shares that were withheld to cover tax obligations and were subsequently canceled.

Borrowings

12 Months Ended

Dec. 28, 2023

Debt Disclosure [Abstract]

Borrowings

The commencement of the Chapter 11 Case constituted an event of default and caused the automatic and immediate acceleration of all debt outstanding under or in respect of, NCM LLC’s Credit Agreements and senior notes. As of August 7, 2023, upon emergence from bankruptcy, all historical debt of NCM LLC was discharged and the historical credit agreements were terminated.

The following table summarizes NCM LLC’s total outstanding debt as of December 28, 2023 and December 29, 2022 and the significant terms of its borrowing arrangements:


	Outstanding Balance as of
Borrowings ($ in millions)	December 28, 2023		December 29, 2022		Maturity Date	Interest Rate
Revolving credit facility 2023	$	10.0	$	—	August 7, 2026	(1)
Revolving credit facility 2018	—		167.0		June 20, 2023	(1)
Revolving credit facility 2022	—		50.0		June 20, 2023	(1)
Term loans - first tranche	—		258.5		June 20, 2025	(1)
Term loans - second tranche	—		49.3		December 20, 2024	(1)
Senior secured notes due 2028	—		374.2		April 15, 2028	5.875%
Senior unsecured notes due 2026	—		230.0		August 15, 2026	5.750%
Total borrowings	10.0		1,129.0
Less: Debt issuance costs and discounts related to term loans and senior notes	—		(7.9)
Total borrowings, net	10.0		1,121.1
Less: current portion of debt	—		(1,121.1)
Carrying value of long-term debt	$	10.0	$	—

(1)The interest rates on the revolving credit facility and term loan are described below.

Loan, Security and Guarantee Agreement – On August 7, 2023, NCM LLC entered into the Revolving Credit Facility 2023 with CIT Northbridge Credit LLC as agent. The Revolving Credit Facility 2023 is an asset backed line facility where the capacity depends upon NCM LLC’s trade accounts receivable balance, as adjusted for aged balances and other considerations,

and is secured by a lien on substantially all of assets of NCM LLC. The maximum availability NCM LLC has access to under the Revolving Credit Facility 2023 is $55.0 million. The proceeds of the Revolving Credit Facility 2023 may be used for, inter alia, working capital and capital expenditures. The Revolving Credit Facility 2023 will mature on August 7, 2026. The interest rate under the Revolving Credit Facility 2023 is a base rate or SOFR benchmark plus (i) 3.75% if less than 50% of revolving commitments are utilized or (ii) 4.50% if 50% or more of revolving commitments are utilized (utilizing the average revolver usage for the prior calendar month as a benchmark for this determination). The Revolving Credit Facility 2023 also contains a financial maintenance covenant requiring that the fixed charge coverage ratio ending on the last day of each fiscal month is at least 1.1 to 1.0 during a “Trigger Period.” A Trigger Period begins upon (i) an event of default or (ii) if availability is less than the greater of (a) $5.0 million and (b) 10% of aggregate revolving commitments. A Trigger Period ends only if (i) no event of default existed for the preceding thirty (30) consecutive days and (ii) availability is greater than both (a) $5.0 million and (b) 10% of aggregate revolving commitments. Upon the effectiveness of the Revolving Credit Facility 2023, NCM LLC immediately drew $10.0 million from the facility, which represents the only amount currently outstanding under the Revolving Credit Facility 2023, as of December 28, 2023. The Revolving Credit Facility 2023 also contains customary representations, warranties, covenants, events of default, terms and conditions, including limitations on liens, incurrence of debt, mergers and significant asset dispositions. As of December 28, 2023, NCM LLC’s maximum availability under the $55.0 million Revolving Credit Facility 2023 was $44.4 million, net of $10.0 million outstanding and net letters of credit of $0.6 million. The weighted-average interest rate on the Revolving Credit Facility 2023 as of December 28, 2023 was 9.2%. Upon execution of the Revolving Credit Facility 2023, NCM LLC recorded $2.4 million as debt issuance costs and received $9.1 million in proceeds.

The Revolving Credit Facility 2023 contains a number of covenants and financial ratio requirements, with which NCM LLC was in compliance at December 28, 2023, including maintaining a fixed charge coverage ratio in excess of 1.1 to 1.0 on a monthly basis while maintaining availability in excess of either (i) $8.25 million or (ii) 15.0% of the aggregate revolver commitments (the “availability thresholds”). NCM LLC is permitted to make quarterly dividend payments and other payments based on the fixed charge coverage ratio and availability thresholds so long as no default or event of default has occurred and continues to occur. Dividend payments and other distributions are made if the fixed charge coverage ratio is in excess of 1.1 to 1.0 and availability, after the distribution, is in compliance with the availability thresholds.

There are no borrower distribution restrictions as long as NCM LLC’s fixed coverage ratio is 1.1 to 1.0, NCM LLC maintains availability under the availability thresholds and NCM LLC is in compliance with its debt covenants. If there are borrower distribution restrictions on the payments, NCM LLC may not declare or pay any dividends, or make any payments on account of NCM LLC or make any other distribution for obligations of NCM LLC. When these restrictions are effective, NCM LLC may still pay the services fee and reimbursable costs pursuant to terms of a management services agreement, between NCM, Inc. and NCM LLC, in exchange for NCM, Inc. providing specified management services to NCM LLC. NCM LLC can also make payments pursuant to the Common Unit Adjustment Agreement and Tax Receivable Agreement in the amount, and at the time necessary to satisfy the contractual obligations with respect to the actual cash tax benefits payable to NCM LLC’s founding members.

As of December 28, 2023, the NCM LLC’s fixed charge coverage ratio was 54.2 to 1.0 (versus the required ratio of 1.1 to 1.0) and had availability under the Revolving Credit Facility 2023 of $44.4 million (versus the applicable availability threshold of $8.25 million). As of December 28, 2023, NCM LLC was in compliance with the financial covenants of the Revolving Credit Facility 2023 described above.

Senior Secured Credit Facility—NCM LLC’s credit agreement, as amended, (the “Credit Agreement”) consisted of a term loan facility and a revolving credit facility. As of August 7, 2023, upon emergence from bankruptcy, all outstanding debt under the Credit Agreement was discharged and the Credit Agreement was terminated.

On March 8, 2021, NCM LLC entered into a second amendment to its Credit Agreement (“Credit Agreement Second Amendment”). Among other things, the Credit Agreement Second Amendment provided for certain modifications to the negative covenants, additional waivers and term changes outlined below and granted security interests in certain assets of NCM LLC and other potential loan parties that were not then pledged to the lenders. In addition, pursuant to the Credit Agreement Second Amendment, NCM LLC incurred a second tranche of the term loans in an aggregate principal amount of $50.0 million, the net proceeds of $43.0 million to be used for general corporate purposes.

On January 5, 2022, NCM LLC entered into a third amendment to its Credit Agreement (“Credit Agreement Third Amendment”). Among other things, the Credit Agreement Third Amendment provided for: (i) certain modifications to and extensions to modifications of the affirmative and negative covenants therein; (ii) the suspension of the consolidated net total leverage and consolidated net senior secured leverage financial covenants through the fiscal quarter ending December 29, 2022; and (iii) changes to the consolidated net total leverage ratio and consolidated net senior secured leverage ratio financial covenants. Upon execution of the Credit Agreement Third Amendment, $6.4 million was recorded as debt issuance costs and $0.4 million was recorded within “Loss on modification and retirement of debt, net” during the year ended December 29, 2022.

Term Loans—First Tranche—The interest rate on the initial tranche of term loans was originally a rate chosen at NCM LLC’s option of either the LIBOR index plus 4.00% or the base rate plus 3.00%. The rate increased from LIBOR index plus

2.75% or the base rate plus 1.75%. The term loans amortized at a rate equal to 1.00% annually, paid in equal quarterly installments. As of August 7, 2023, upon emergence from bankruptcy, all outstanding debt under the Credit Agreement, including the terms loans, was discharged and the Credit Agreement was terminated.

Term Loans—Second Tranche—The interest rate on the second tranche of term loans was the LIBOR index plus 8.00%. The term loans amortized at a rate equal to 1.00% annually, paid in equal quarterly installments. As of August 7, 2023, upon emergence from bankruptcy, all outstanding debt under the Credit Agreement, including the term loans, was discharged and the Credit Agreement was terminated.

Revolving Credit Facility 2018—The revolving credit facility portion of NCM LLC’s senior secured credit facility was available, subject to certain conditions, for general corporate purposes of NCM LLC in the ordinary course of business and for other transactions permitted under the Credit Agreement, and a portion was available for letters of credit. During March 2020, NCM LLC drew down an additional $110.0 million on the revolving credit facility to fund operations during the period of expected disrupted cash flows due to the temporary closure of the theaters within NCM LLC’s network due to the COVID-19 Pandemic. As of August 7, 2023, upon emergence from bankruptcy, all outstanding debt under the Credit Agreement, including borrowings under the revolving credit facility, was discharged and the Credit Agreement was terminated. The unused line fee was 0.50% per annum which was consistent with the previous facility. Borrowings under the revolving credit facility accrued interest at NCM LLC’s option of either the LIBOR index plus an applicable margin ranging from 3.00% to 3.50% or the base rate plus an applicable margin ranging from 2.00% to 2.50%. The margin changed to the aforementioned range from a fixed margin of LIBOR index plus 2.00% or the base rate plus 1.00%. The applicable margin for the revolving credit facility was determined quarterly and was subject to adjustment based upon a consolidated net senior secured leverage ratio for NCM LLC (the ratio of secured funded debt less unrestricted cash and cash equivalents of up to $100.0 million, divided by Adjusted EBITDA for debt purposes, defined as NCM LLC’s net income before depreciation and amortization expense adjusted to also exclude non-cash share based compensation costs for NCM LLC plus integration payments received).

Revolving Credit Facility 2022—On January 5, 2022, NCM LLC entered into a revolving credit agreement (the “Revolving Credit Agreement 2022”). The Revolving Credit Agreement 2022 provided for revolving loan commitments of $50.0 million of secured revolving loans, the entire amount of which was funded on January 5, 2022. As of August 7, 2023, upon emergence from bankruptcy, all outstanding debt under the Revolving Credit Agreement 2022 was discharged and the Revolving Credit Agreement 2022 was terminated. The Revolving Credit Agreement 2022 provided for (i) a cash interest rate of term Secured Overnight Financing Rate (SOFR) plus 8.00%, with a 1.00% floor, (ii) a maturity date of June 20, 2023 and (iii) a termination premium if NCM LLC terminated the commitments under the Revolving Credit Agreement 2022 at any time before maturity.

Senior Unsecured Notes due 2026—On August 19, 2016, NCM LLC completed a private placement of $250.0 million in aggregate principal amount of 5.750% Senior Unsecured Notes (the “Notes due 2026”) for which the registered exchange offering was completed on November 8, 2016. The Notes due 2026 paid interest semi-annually in arrears on February 15 and August 15 of each year, which commenced on February 15, 2017. The Notes due 2026 were issued at 100% of the face amount thereof and were the senior unsecured obligations of NCM LLC. As of August 7, 2023, upon emergence from bankruptcy, all outstanding debt under the Notes due 2026 was discharged and the Notes due 2026 were terminated, following $10.0 million made in cure payments.

Senior Secured Notes due 2028—On October 8, 2019, NCM LLC completed a private offering of $400.0 million aggregate principal amount of 5.875% Senior Secured Notes due 2028 (the “Notes due 2028”) to eligible purchasers. Interest on the Notes due 2028 accrued at a rate of 5.875% per annum and was payable semi-annually in arrears on April 15 and October 15 of each year, commencing on April 15, 2020. The Notes due 2028 were issued at 100% of the face amount thereof and shared in the same collateral that secured NCM LLC’s obligations under the senior secured credit facility. As of August 7, 2023, upon emergence from bankruptcy, all outstanding debt under the Notes due 2028 was discharged and the Notes due 2028 were terminated.

Future Maturities of Borrowings – The scheduled annual maturities on the Revolving Credit Facility 2023 as of December 28, 2023 are as follows (in millions):


Year	Amount
2024	$	—
2025	—
2026	10.0
2027	—
2028	—
Thereafter	—
Total	$	10.0

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 470
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//470/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

+ Details

Fair Value Measurements (Narrative) (Details) - USD ($)

12 Months Ended

Dec. 28, 2023

Dec. 29, 2022

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Impairment on Investment

$ 0

$ 0.1

Impairment on Investment Remaining Balance

Debt Securities, Available-for-Sale, Noncurrent

300,000

Debt Securities, Available-for-Sale, Amortized Cost

1,000,000.0

Debt Securities, Available-for-Sale, Current

$ 0

700,000

Debt Securities, Available-for-Sale

1,000,000.0

Equity Method Investments


	As of
	December 28, 2023		December 29, 2022
Investment in AC JV, LLC	$	0.7	$	0.8
Other investments	—		0.1
Total	$	0.7	$	0.9

Equity Method Investments


	As of
	December 28, 2023		December 29, 2022
Investment in AC JV, LLC	$	0.7	$	0.8
Other investments	—		0.1
Total	$	0.7	$	0.9

Carrying Value [Member] | 2018 Revolving Credit Facility

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Debt Instrument

217,000,000.0

Carrying Value [Member] | Term Loan - First Tranche

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Debt Instrument

$ 0

258,500,000

Carrying Value [Member] | Term Loan - Second Tranche

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Debt Instrument

49,300,000

Carrying Value [Member] | Senior secured notes due 2028

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Debt Instrument

230,000,000.0

Carrying Value [Member] | 2018 and 2022 Revolving Credit Facilities Carrying Value

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Debt Instrument

Carrying Value [Member] | Senior Secured Notes Due Two Zero Two Eight [Member] [Domain]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Debt Instrument

374,200,000

Fair Value [Member] | 2018 Revolving Credit Facility

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Debt Instrument

58,000,000.0

Fair Value [Member] | Term Loan - First Tranche

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Debt Instrument

65,800,000

Fair Value [Member] | Term Loan - Second Tranche

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Debt Instrument

13,100,000

Fair Value [Member] | Senior secured notes due 2028

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Debt Instrument

6,900,000

Fair Value [Member] | 2018 and 2022 Revolving Credit Facilities Fair Value

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Debt Instrument

Fair Value [Member] | Senior Secured Notes Due Two Zero Two Eight [Member] [Domain]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Debt Instrument

$ 0

91,700,000

Long-term Marketable Securities [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Debt Securities, Available-for-Sale, Noncurrent

300,000

Debt Securities, Available-for-Sale, Amortized Cost

300,000

Long Term Certificates of Deposit [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Debt Securities, Available-for-Sale, Noncurrent

300,000

Debt Securities, Available-for-Sale, Amortized Cost

$ 300,000

Maturities

1 year 3 months 18 days

Short-term Marketable Securities [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Debt Securities, Available-for-Sale, Amortized Cost

$ 700,000

Debt Securities, Available-for-Sale, Current

700,000

Short-term Certificates of Deposit

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Debt Securities, Available-for-Sale, Amortized Cost

$ 700,000

Maturities

1 year

Debt Securities, Available-for-Sale, Current

$ 700,000

Related Party Transactions (Summary of Transactions Between the Company and the Founding Members Included in Statements of Income) (Additional Information) (Details) - USD ($) $ in Millions	5 Months Ended	6 Months Ended	12 Months Ended
	Jul. 02, 2015	Dec. 31, 2015	Dec. 28, 2023	Dec. 29, 2022
Related Party Transaction [Line Items]
On-screen advertising time purchased, in seconds	60 seconds
On-screen advertising time to satisfy agreement obligations, in seconds		30 seconds	30 seconds	30 seconds
ACJV Cash Distributions			$ 0.6	$ 0.4
One Founding Members [Member]
Related Party Transaction [Line Items]
On-screen advertising time purchased, in seconds		30 seconds	30 seconds	30 seconds
Two Founding Members [Member]
Related Party Transaction [Line Items]
On-screen advertising time purchased, in seconds		60 seconds	60 seconds	60 seconds
Maximum
Related Party Transaction [Line Items]
On-screen advertising time to satisfy agreement obligations, in seconds			60 seconds
On-screen advertising time which founding members have right to purchase, in seconds		90 seconds	90 seconds	90 seconds
Minimum
Related Party Transaction [Line Items]
On-screen advertising time to satisfy agreement obligations, in seconds			30 seconds

Related Party Transactions (Narrative) (Details) - USD ($)		5 Months Ended	6 Months Ended	9 Months Ended		12 Months Ended
	Aug. 07, 2023	Jul. 02, 2015	Dec. 31, 2015	Sep. 28, 2023	Sep. 29, 2022	Dec. 28, 2023	Dec. 29, 2022	Jul. 31, 2018	Dec. 26, 2013
Related Party Transaction [Line Items]
On-screen advertising time to satisfy agreement obligations, in seconds			30 seconds			30 seconds	30 seconds
Percentage of cash savings related to taxes						90.00%
Investment in AC JV, LLC						$ 0	$ 100,000
Network costs						$ 6,300,000	8,400,000
Document Period End Date						Dec. 28, 2023
On-screen advertising time purchased, in seconds		60 seconds
Negative Distributions Made to Limited Liability Company				$ 50,600,000	$ 39,400,000
AC JV, LLC [Member]
Related Party Transaction [Line Items]
Investment in AC JV, LLC						$ 700,000	800,000
Related Party Founding Members \| NCM LLC \| Founding Members \| Founding Members
Related Party Transaction [Line Items]
Related Party Transaction, Description of Transaction						Following is a summary of the related party transactions between the Company and the ESA Parties (in millions): Years EndedIncluded in the Consolidated Statements of Operations:December 28, 2023December 29, 2022Revenue:(1)Beverage concessionaire revenue (included in advertising revenue) (2)$4.1 $14.4 Management fee reimbursement (3)$10.1 $— Operating expenses:ESA theater access fee and revenue share (4)$16.5 $59.4 Selling and marketing costs (5)$— $0.1 (1)For the year ended December 28, 2023 there was no related party activity subsequent to the deconsolidation of NCM LLC on April 11, 2023 for AMC, Cinemark and Regal as they were not considered related parties of NCM, Inc. nor was there any activity following the reconsolidation of NCM LLC on August 7, 2023, as AMC, Cinemark and Regal were no longer considered related parties.(2)For the full years ended December 28, 2023 and December 29, 2022, Regal and Cinemark purchased 60 seconds of on-screen advertising time (all three ESA Parties having a right to purchase up to 90 seconds) from NCM LLC to satisfy their obligations under their beverage concessionaire agreements at a 30 second equivalent CPM rate specified by the ESA.(3)Comprised of payments from NCM LLC to NCM, Inc. for managing NCM LLC during the period where NCM LLC was deconsolidated of April 11, 2023 through August 7, 2023.(4)Comprised of payments per theater attendee, payments per digital screen with respect to the ESA Party theaters included in the Company’s network, payments for access to higher quality digital cinema equipment and payments to Cinemark and Regal for their portion of the Platinum Spot revenue for the utilization of the theaters post-showtime in accordance with the 2019 ESA Amendments. (5)Includes purchase of movie tickets, concession products, rental of theater space primarily for marketing to NCM LLC’s advertising clients and other payments made to the ESA Parties in the ordinary course of business. As ofIncluded in the Consolidated Balance Sheets:December 28, 2023December 29, 2022Common unit adjustments, net of amortization and integration payments (included in intangible assets) (1)$— $312.2 Current payable under the TRA (2)$— $0.2 Long-term payable under the TRA (2)$— $25.5
AMC
Related Party Transaction [Line Items]
Proceeds from sale of common stock						$ 0
Regal
Related Party Transaction [Line Items]
Negative Distributions Made to Limited Liability Company				0.0	9,300,000
Regal \| AC JV, LLC [Member]
Related Party Transaction [Line Items]
Ownership percentage									32.00%
Cinemark
Related Party Transaction [Line Items]
Negative Distributions Made to Limited Liability Company				0.0	10,500,000
Cinemark \| Tax Year 2022
Related Party Transaction [Line Items]
Payment to founding members under TRA						$ 0
Cinemark \| Tax Year 2021
Related Party Transaction [Line Items]
Payment to founding members under TRA							$ 0
Cinemark \| AC JV, LLC [Member]
Related Party Transaction [Line Items]
Ownership percentage									32.00%
Two Founding Members [Member]
Related Party Transaction [Line Items]
On-screen advertising time purchased, in seconds			60 seconds			60 seconds	60 seconds
NCM Inc. [Member]
Related Party Transaction [Line Items]
Negative Distributions Made to Limited Liability Company				$ 50,600,000	$ 19,600,000
NCM, LLC.
Related Party Transaction [Line Items]
Payments to Acquire Additional Interest in Subsidiaries	$ 15,000,000
NCM, LLC. \| Revolving Credit Facility 2023
Related Party Transaction [Line Items]
Weighted-average interest rate						920.00%
NCM, LLC. \| AC JV, LLC [Member]
Related Party Transaction [Line Items]
Investment in AC JV, LLC						$ 700,000	$ 800,000
Equity in earnings of non-consolidated entities						$ 600,000	$ 400,000
NCM, LLC. \| Regal
Related Party Transaction [Line Items]
Membership units exchangeable into common stock ratio						100.00%
Number Of Days Utilized Within Membership Unit Redemption Payment Calculation						3 days
NCM Inc. [Member]
Related Party Transaction [Line Items]
Percentage of common membership units outstanding	10000.00%					100.00%
Regal
Related Party Transaction [Line Items]
Percentage of common membership units outstanding						0.00%
Units of Partnership Interest, Cash Surrender Value	$ 13
Units of Partnership Interest, Amount Surrendered	4,068,381
AMC
Related Party Transaction [Line Items]
Percentage of common membership units outstanding						0.00%
AMC \| NCM, LLC.
Related Party Transaction [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners						0.00%		5.00%
Cinemark
Related Party Transaction [Line Items]
Percentage of common membership units outstanding						0.00%
Cinemark \| NCM, LLC.
Related Party Transaction [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners	5.00%					0.00%
Cinemark \| NCM Inc. [Member]
Related Party Transaction [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners						450.00%
Minimum
Related Party Transaction [Line Items]
On-screen advertising time to satisfy agreement obligations, in seconds						30 seconds
Maximum
Related Party Transaction [Line Items]
On-screen advertising time to satisfy agreement obligations, in seconds						60 seconds
On-screen advertising time which founding members have right to purchase, in seconds			90 seconds			90 seconds	90 seconds

Borrowings (Narrative) (Details)		3 Months Ended	12 Months Ended
Borrowings (Narrative) (Details)	Aug. 07, 2023 USD ($)	Dec. 28, 2023 USD ($)	Dec. 28, 2023 USD ($)	Dec. 29, 2022 USD ($)	Jan. 05, 2022	Mar. 08, 2021 USD ($)	Oct. 08, 2019 USD ($)	Aug. 19, 2016 USD ($)
Debt Instrument [Line Items]
Cash and cash equivalents		$ 34,600,000	$ 34,600,000	$ 61,700,000
Term Loan - Second Tranche, Net						$ 43,000,000.0
Debt Securities, Available-for-Sale, Noncurrent		0	0	300,000
Long Term Certificates of Deposit [Member]
Debt Instrument [Line Items]
Debt Securities, Available-for-Sale, Noncurrent				300,000
Revolving Credit Facility 2023
Debt Instrument [Line Items]
Debt issuance costs	$ 2,400,000
Proceeds from Lines of Credit	9,100,000
Senior Secured Notes Due Two Thousand Twenty Eight
Debt Instrument [Line Items]
Debt instrument face amount							$ 400,000,000
Stated interest rate							5.875%
Debt instrument issued percentage of face value							100.00%
NCM, LLC.
Debt Instrument [Line Items]
Debt Instrument, carrying value		$ 10,000,000.0	$ 10,000,000.0	1,129,000,000
NCM, LLC. \| Term Loan - Second Tranche
Debt Instrument [Line Items]
Maturity date			Dec. 20, 2024
Amortization rate		1.00%
Basis spread on variable rate, percent		8.00%
NCM, LLC. \| Term Loan - First Tranche
Debt Instrument [Line Items]
Debt Instrument, carrying value		$ 0	$ 0	258,500,000
Maturity date			Jun. 20, 2025
Basis spread on variable rate, percent		400.00%
NCM, LLC. \| RevolvingCreditFacilityMember2022
Debt Instrument [Line Items]
Debt Instrument, carrying value		$ 0	$ 0	50,000,000.0
NCM, LLC. \| Revolving credit facility 2023
Debt Instrument [Line Items]
Debt Instrument, carrying value				167,000,000.0
Unused line fee, percent		0.50%
NCM, LLC. \| Revolving Credit Facility 2023
Debt Instrument [Line Items]
Debt Instrument, carrying value		$ 10,000,000.0	$ 10,000,000.0	0
Maturity date			Aug. 07, 2026
Remaining borrowing capacity of credit facility		$ 10	$ 10
Weighted-average interest rate		920.00%	920.00%
Debt Instrument, Trigger Amount Covenant	$ 5,000,000.0	$ 8.25	$ 8.25
Debt Intstrument, Debt Covenant Aggregate Revolving Commitment Trigger	10.00%	1500.00%	1500.00%
Line of Credit Facility, Current Borrowing Capacity	$ 44,400,000
NCM, LLC. \| Senior secured notes due 2028
Debt Instrument [Line Items]
Debt Instrument, carrying value		$ 0	$ 0	230,000,000.0
Maturity date			Aug. 15, 2026
Debt instrument face amount								$ 250,000,000
Stated interest rate		5.75%	5.75%					5.75%
Debt instrument issued percentage of face value								100.00%
NCM, LLC. \| Senior Secured Notes Due Two Zero Two Eight [Member] [Domain]
Debt Instrument [Line Items]
Debt Instrument, carrying value		$ 0	$ 0	$ 374,200,000
Maturity date			Apr. 15, 2028
Stated interest rate		5.875%	5.875%
NCM, LLC. \| Maximum \| Initial credit agreement
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rates				3.50%
NCM, LLC. \| Maximum \| Revolving Credit Facility 2023
Debt Instrument [Line Items]
Debt Instrument, Fixed Coverage Covenant	1.1	54.2	54.2
NCM, LLC. \| Minimum \| Initial credit agreement
Debt Instrument [Line Items]
Basis spread on variable rate, percent			3.00%
NCM, LLC. \| Minimum \| Credit Agreement Second Amendment
Debt Instrument [Line Items]
Basis spread on variable rate, percent			2.75%
NCM, LLC. \| Minimum \| Revolving Credit Facility 2023
Debt Instrument [Line Items]
Debt Instrument, Fixed Coverage Covenant	1	1	1
NCM, LLC. \| Minimum \| Credit Agreement Third Amendment
Debt Instrument [Line Items]
Basis spread on variable rate, percent			2.00%
NCM, LLC. \| Base Rate [Member] \| Term Loan - First Tranche
Debt Instrument [Line Items]
Basis spread on variable rate, percent		300.00%
NCM, LLC. \| Base Rate [Member] \| Maximum \| Initial credit agreement
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rates				2.50%
NCM, LLC. \| Base Rate [Member] \| Minimum \| RevolvingCreditFacilityMember2022
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rates					1.00%
NCM, LLC. \| Base Rate [Member] \| Minimum \| Initial credit agreement
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rates				2.00%
NCM, LLC. \| Base Rate [Member] \| Minimum \| Credit Agreement Second Amendment
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rates						1.75%
NCM, LLC. \| Base Rate [Member] \| Minimum \| Credit Agreement Third Amendment
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rates						1.00%
NCM, LLC. \| Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate \| Maximum \| Revolving Credit Facility 2023
Debt Instrument [Line Items]
Basis spread on variable rate, percent	4.50%
NCM, LLC. \| Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate \| Minimum \| RevolvingCreditFacilityMember2022
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rates					8.00%
NCM, LLC. \| Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate \| Minimum \| Revolving Credit Facility 2023
Debt Instrument [Line Items]
Basis spread on variable rate, percent	3.75%

Income Taxes (Schedule of Components of Deferred Tax Assets) (Additional Information) (Details) - USD ($) $ in Millions	Dec. 28, 2023	Dec. 29, 2022
Income Tax Disclosure [Abstract]
Deferred tax assets recognized	$ 127.1	$ 149.7
Deferred Tax Assets, Valuation Allowance	$ 146.0	$ 245.5

Subsequent Event (Narrative) (Details) - NCM, LLC. $ in Millions	3 Months Ended
	Mar. 31, 2022 USD ($) shares
Subsequent Events [Line Items]
Common membership units issued, net (in shares) \| shares	4,140,896
Increase (decrease) in intangible assets, net \| $	$ 10.4

Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Dec. 28, 2023	Mar. 14, 2024	Jun. 29, 2023
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 28, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Trading Symbol	NCMI
Entity Registrant Name	NATIONAL CINEMEDIA, INC.
Entity Central Index Key	0001377630
Entity Filer Category	Non-accelerated Filer
Current Fiscal Year End Date	--12-28
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Shell Company	false
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Public Float			$ 50,581,965
Entity Common Stock, Shares Outstanding		97,024,547
Document Information [Line Items]
Document Period End Date	Dec. 28, 2023
Entity File Number	001-33296
Entity Registrant Name	NATIONAL CINEMEDIA, INC.
Entity Address, Address Line One	6300 S. Syracuse Way, Suite 300
City Area Code	303
Local Phone Number	792-3600
Title of 12(b) Security	Common Stock, par value $0.01 per share
Entity Well-known Seasoned Issuer	No
Entity Filer Category	Non-accelerated Filer
ICFR Auditor Attestation Flag	false
Entity Shell Company	false
Entity Public Float			$ 50,581,965
Entity Common Stock, Shares Outstanding		97,024,547
Document Type	10-K
Entity Address, Postal Zip Code	80111
Document Annual Report	true
Document Transition Report	false
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	20-5665602
Entity Address, State or Province	CO
Entity Address, City or Town	Centennial
Security Exchange Name	NASDAQ
Entity Interactive Data Current	Yes
AuditorLocation	Denver, Colorado
AuditorFirmID	34
Auditor Name	Deloitte & Touche LLP

Fair Value Measurements (Tables)

12 Months Ended

Dec. 28, 2023

Fair Value Disclosures [Abstract]

Equity Method Investments


	As of
	December 28, 2023		December 29, 2022
Investment in AC JV, LLC	$	0.7	$	0.8
Other investments	—		0.1
Total	$	0.7	$	0.9

Estimated Fair Values of Company's Financial Instruments


	As of December 28, 2023				As of December 29, 2022
	Carrying Value		Fair Value		Carrying Value		Fair Value (1)
Revolving credit facilities	$	—	$	—	$	217.0	$	58.0
Term Loans - first tranche	$	—	$	—	$	258.5	$	65.8
Term Loans - second tranche	$	—	$	—	$	49.3	$	13.1
Senior Notes due 2028	$	—	$	—	$	374.2	$	91.7
Senior Notes due 2026	$	—	$	—	$	230.0	$	6.9

Fair Values of the Company's Assets


			Fair Value Measurements at Reporting Date Using
	Fair Value As of December 29, 2022		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
ASSETS:
Cash equivalents (1)	$	0.8	$	0.8	$	—	$	—
Short-term marketable securities (2)	0.7		—		0.7		—
Long-term marketable securities (2)	0.3		—		0.3		—
Total assets	$	1.8	$	0.8	$	1.0	$	—

Debt Securities, Available-for-Sale


	As of December 29, 2022
	Amortized Cost Basis (in millions)		Aggregate Fair Value (in millions)		Maturities (1) (in years)
MARKETABLE SECURITIES:


Short-term certificates of deposit	$	0.7	$	0.7	1.0




Total short-term marketable securities	0.7		0.7


Long-term certificates of deposit	0.3		0.3		1.3
Total long-term marketable securities	0.3		0.3
Total marketable securities	$	1.0	$	1.0

- Definition

Tabular disclosure of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-9

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (aa)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (aaa)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

+ Details

CONSOLIDATED BALANCE SHEETS (PARENTHETICAL) - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2023	Dec. 29, 2022
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	$ 1.6	$ 54.8
Deferred Tax Assets, Valuation Allowance	146.0	245.5
Current payable to founding members under tax receivable agreement	0.0	0.3
Long-term payable to founding members under tax receivable agreement	$ 59.8	35.3
Preferred stock, shares issued (in shares)	50
Preferred stock, shares outstanding (in shares)	0
Related Party Transaction [Line Items]
Other Investments	$ 0.7	0.9
Debt Securities, Available-for-Sale, Noncurrent	0.0	0.3
Cash and cash equivalents	34.6	61.7
Restricted Cash	3.0	2.1
Debt Securities, Available-for-Sale, Current	0.0	0.7
Receivables, net of allowance of $1.4 and $1.7, respectively	96.6	92.0
Assets, Current	143.8	164.4
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	1.6	54.8
Property and equipment, net of accumulated depreciation of $1.6 and $54.8, respectively	15.8	13.0
Intangible assets, net of accumulated amortization of $15.0 and $270.2, respectively	394.3	586.7
Debt issuance costs, net	2.2	3.3
Other assets	10.9	23.8
Assets, Noncurrent	423.9	628.0
TOTAL ASSETS	567.7	792.4
Amounts due to ESA Parties, net	6.6
Due to Related Parties		18.2
Payable under the TRA (related party payables of $0.0 and $0.2, respectively)	0.0	0.3
Accrued expenses	1.6	17.8
Accrued payroll and related expenses	17.7	8.3
Accounts payable	21.7	25.0
Contract with Customer, Liability, Current	9.8	10.2
Debt Issuance Costs, Current, Net	0.0	7.9
Short-term debt, net of debt issuance costs of $0.0 and $7.9, respectively	0.0	1,121.1
Operating Lease, Liability, Current	1.0	2.2
Liabilities, Current	58.4	1,203.1
Payable under the TRA (related party payables of $0.0 and $25.5, respectively)	59.8	35.3
Operating Lease, Liability, Noncurrent	5.0	18.0
Liabilities, Noncurrent	74.8	53.3
Total liabilities	$ 133.2	1,256.4
Preferred stock, shares outstanding (in shares)	0
Preferred stock, shares issued (in shares)	50
Preferred stock, $0.01 par value; 10,000,000 shares authorized, 50 and 0 issued and outstanding, respectively	$ 0.0	0.0
Common stock, $0.01 par value; 260,000,000 shares authorized, 96,837,039 and 12,840,264 issued and outstanding, respectively	2.6	1.3
Additional paid in capital (deficit)	115.3	(146.2)
Retained earnings (distributions in excess of earnings)	316.6	(370.4)
Stockholders' Equity Attributable to Parent	434.5	(515.3)
Noncontrolling interests	0.0	51.3
Total equity/(deficit)	434.5	(464.0)
TOTAL LIABILITIES AND EQUITY/DEFICIT	$ 567.7	$ 792.4
Common stock, shares issued (in shares)	96,837,039	12,840,264
Preferred stock, shares authorized (in shares)	10,000,000	10,000,000
Accounts Receivable, Allowance for Credit Loss, Current	$ 1.4	$ 1.7
Finite-Lived Intangible Assets, Accumulated Amortization	$ 15.0	$ 270.2
Preferred stock, par value (in usd per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	260,000,000
Long-term debt	$ 10.0	$ 0.0
Prepaid Expense and Other Assets, Current	9.6	7.9
Related Party Founding Members
Current payable to founding members under tax receivable agreement	0.0	0.2
Long-term payable to founding members under tax receivable agreement	0.0	25.5
Related Party Transaction [Line Items]
Intangible assets, net of accumulated amortization of $15.0 and $270.2, respectively	0.0	312.2
Payable under the TRA (related party payables of $0.0 and $0.2, respectively)	0.0	0.2
Payable under the TRA (related party payables of $0.0 and $25.5, respectively)	$ 0.0	$ 25.5

Basis of Presentation and Summary of Significant Accounting Policies (Changes in Equity) (Details) - USD ($) $ in Millions	3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 29, 2023	Mar. 30, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 29, 2023	Jun. 30, 2022	Dec. 28, 2023	Dec. 29, 2022
Accounting Policies [Abstract]
Net income (loss) attributable to NCM, Inc.	$ 545.3	$ (45.5)	$ (0.7)	$ (25.2)	$ 499.8	$ (25.9)	$ 705.2	$ (28.7)
NCM LLC equity issued for purchase of intangible asset							0.0	4.9
Income tax and other impacts of NCM LLC ownership changes							33.6	39.8
NCM, Inc. investment in NCM LLC							(2.6)	(12.4)
Issuance of shares							241.3	12.0
Change from net income (loss) attributable to NCM, Inc. and transfers from noncontrolling interests							$ 977.5	$ 15.6

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

CONSOLIDATED STATEMENTS OF INCOME - USD ($)	12 Months Ended
CONSOLIDATED STATEMENTS OF INCOME - USD ($)	Dec. 28, 2023	Dec. 29, 2022
Revenue (including revenue from related parties of $14.2 and $14.4, respectively)	$ 165,200,000	$ 249,200,000
OPERATING EXPENSES:
Network costs	6,300,000	8,400,000
Theater Access Fees	43,100,000	82,300,000
Selling and marketing costs	29,600,000	42,800,000
Administrative and other costs	57,300,000	44,300,000
Asset Impairment Charges	0.0	5,800,000
Depreciation, Nonproduction	3,100,000	6,500,000
Amortization of Intangible Assets	22,400,000	25,000,000.0
Total	192,500,000	242,300,000
OPERATING (LOSS) INCOME	(27,300,000)	6,900,000
NON-OPERATING (INCOME) EXPENSES:
Interest on borrowings	27,900,000	79,700,000
Nonoperating Gains (Losses)	400,000	5,900,000
Loss on re-measurement of the payable under the tax receivable agreement	(9,300,000)	2,200,000
Gain (Loss) on Disposition of Property Plant Equipment	(300,000)	(2,200,000)
Other non-operating income, net	(300,000)	(700,000)
Total	(724,000,000.0)	73,100,000
INCOME (LOSS) BEFORE INCOME TAXES	696,700,000	(66,200,000)
Income tax expense	0	0
CONSOLIDATED NET INCOME (LOSS)	696,700,000	(66,200,000)
Less: Net loss attributable to noncontrolling interests	(8,500,000)	(37,500,000)
NET INCOME (LOSS) ATTRIBUTABLE TO NCM, INC.	705,200,000	(28,700,000)
COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO NCM, INC.	$ 705,200,000	$ (28,700,000)
NET INCOME (LOSS) PER NCM, INC. COMMON SHARE:
Basic (in usd per share)	$ 14.73	$ (3.50)
Diluted (in usd per share)	$ 14.34	$ (3.50)
WEIGHTED AVERAGE SHARES OUTSTANDING:
Basic (in shares)	47,882,944	8,196,801
Diluted (in shares)	48,574,583	8,196,801
Dividends declared per common share (in usd per share)		$ 0.11
Deconsolidation, Gain (Loss), Amount	$ (557,700,000)	$ 0
Business Combination, Bargain Purchase, Gain Recognized, Amount	(167,800,000)	0
NCM, LLC.
Revenue (including revenue from related parties of $14.2 and $14.4, respectively)	155,100,000
NON-OPERATING (INCOME) EXPENSES:
NET INCOME (LOSS) ATTRIBUTABLE TO NCM, INC.	42.0
WEIGHTED AVERAGE SHARES OUTSTANDING:
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain	(35,500,000)	0
Related Party Founding Members
Revenue (including revenue from related parties of $14.2 and $14.4, respectively)	14,200,000	14,400,000
OPERATING EXPENSES:
Theater Access Fees	16,500,000	59,400,000
Selling and marketing costs	0	100,000
Advertising operating costs
OPERATING EXPENSES:
Advertising operating costs	$ 30,700,000	$ 27,200,000

Related Party Transactions (Summary of Transactions Between the Company and the Founding Members Included in Balance Sheets) (Details) - USD ($) $ in Millions	Dec. 28, 2023	Dec. 29, 2022	Dec. 30, 2021
Related Party Transaction [Line Items]
Intangible assets, net of accumulated amortization	$ 394.3	$ 586.7	$ 606.3
Current payable to founding members under tax receivable agreement	0.0	0.3
Long-term payable to founding members under tax receivable agreement	59.8	35.3
Related Party Founding Members
Related Party Transaction [Line Items]
Intangible assets, net of accumulated amortization	0.0	312.2
Current payable to founding members under tax receivable agreement	0.0	0.2
Long-term payable to founding members under tax receivable agreement	$ 0.0	$ 25.5

Employee Benefit Plans (Narrative) (Details)	12 Months Ended
Employee Benefit Plans (Narrative) (Details)	Dec. 28, 2023
Retirement Benefits [Abstract]
Percent of compensation participants may contribute	20.00%

Revenue from Contracts with Customers (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 28, 2023	Dec. 29, 2022
Disaggregation of Revenue [Line Items]
ContentSegmentSeconds	90 seconds
Revenue	$ 165,200,000	$ 249,200,000
Payment terms	30 days
Unbilled contracts receivable	$ 800,000	5,000,000
Contract with Customer, Liability, Change in Timeframe, Performance Obligation Satisfied, Revenue Recognized	8.6
Barter Transaction Revenue
Disaggregation of Revenue [Line Items]
Revenue	100,000	0
Costs of goods and services sold	$ 100,000	$ 0

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

- Definition

+ References

+ Details

Related Party Transactions (Summary of Transactions Between the Company and the Founding Members Included in Statements of Income) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2023	Dec. 29, 2022
Related Party Transaction [Line Items]
Revenue	$ 165.2	$ 249.2
Selling and marketing costs	29.6	42.8
Administrative and other costs	57.3	44.3
ACJV Cash Distributions	0.6	0.4
Related Party Founding Members
Related Party Transaction [Line Items]
Revenue	14.2	14.4
Selling and marketing costs	0.0	0.1
Interest income from notes receivable (included in interest income)	16.5	59.4
Revenue, Management Fee	10.1	0.0
Costs and Expenses, Related Party	16.5	59.4
Beverage Concessionaire \| Related Party Founding Members
Related Party Transaction [Line Items]
Revenue	$ 4.1	$ 14.4

- Definition

+ References

+ Details

Revenue from Contracts with Customers

12 Months Ended

Dec. 28, 2023

Revenue from Contract with Customer [Abstract]

Revenue from Contracts with Customers


2.			REVENUE FROM CONTRACTS WITH CUSTOMERS

Revenue Recognition

NCM, Inc. derives revenue principally from its role as sole manager of NCM LLC. NCM LLC derives revenue principally from the sale of advertising to national, regional and local businesses in Noovie®, our cinema advertising and entertainment show seen on movie screens across the U.S., as well as on our LEN, a series of strategically-placed screens located in movie theater lobbies, as well as other forms of advertising and promotions in theater lobbies. In addition, the Company sells online and mobile advertising, including through Audience Accelerator, through NCM's digital gaming products which can be played on the mobile app and through partnerships with certain internet platforms. Further the Company sells advertising in a variety of complementary out of home venues, including restaurants, convenience stores and college campuses. The Company also has a long-term agreement to exhibit the advertising of the ESA Parties’ beverage suppliers.

National and regional advertising, including advertising under the beverage concessionaire and courtesy PSA agreements, are sold on a CPM basis. The Company recognizes national and regional advertising over time as impressions (or theater attendees) are delivered. National advertising is also sold to content partners. The content partners provide the Company with original entertainment content segments, typically 90 seconds in length, that are entertaining, informative, or educational

in nature in The Noovie® Show and they make commitments to buy a portion of the Company’s advertising inventory at a specified CPM. The Company recognizes revenue for the content segments ratably over time as the content segments air. Local advertising is sold on a per-screen, per-week basis and to a lesser extent on a CPM basis. The Company recognizes local on-screen advertising revenue over the period in which the advertising airs as dictated by the underlying sales contracts. When sold separately, LEN advertising and lobby promotions are sold based on length and breadth of the promotion. The Company recognizes revenue derived from lobby network and promotions over time when the advertising is displayed in theater lobbies. The Company sells online and mobile advertising on a CPM basis. The Company recognizes revenue from branded entertainment websites and mobile applications over time as the online or mobile impressions are served.

Customer contracts often include multiple advertising services to reach the moviegoer at multiple points during a theater experience. The Company considers each of these advertising services to represent distinct performance obligations of the contract and allocates a portion of the transaction price to each service based upon the standalone selling price of the service, when available. When standalone selling prices are not available or not applicable given the nature of the customer, the Company allocates the transaction price based upon all information that is reasonably available and maximizes the use of observable inputs. Methods utilized include the adjusted market and expected cost-plus margin approaches.

The Company enters into barter transactions that exchange advertising program time for products and services used principally for selling and marketing activities. The Company records barter transactions at the estimated fair value of the products and services received. Revenue for advertising barter transactions is recognized when advertising is provided, and products and services received are charged to expense when used. Revenue from barter transactions for the years ended December 28, 2023 and December 29, 2022 was $0.1 million and $0.0 million, respectively. Expense recorded from barter transactions for the years ended December 28, 2023 and December 29, 2022 was $0.1 million and $0.0 million, respectively. This expense is included within “Selling and marketing costs” on the audited Consolidated Statements of Operations.

The Company recognizes revenue as the performance obligation for the advertising services is satisfied. Invoices are generated following the processing of each revenue contract and payment is due from the customer within 30 days of the invoice date. Customers select to pay the invoice in full at the start of a contract or through equal monthly installments over the course of the contract. The Company records deferred revenue when cash payments are received, or invoices are issued, in advance of revenue being earned. Deferred revenue is classified as a current liability as it is expected to be earned within the next twelve months.

The Company does not have any contracts with terms in excess of one year that are noncancellable as of December 28, 2023. Agreements with a duration less than one year are not included within this disclosure as the Company elected to use the practical expedient in ASC 606-10-50-14 for those contracts. In addition, the Company’s contracts longer than one year that are cancellable are not included within this disclosure.

Disaggregation of Revenue

The Company disaggregates revenue based upon the type of customer: national; local and regional; beverage concessionaire; and management fee reimbursement revenue related to NCM LLC. This method of disaggregation is in alignment with how revenue is reviewed by management and discussed with and historically disclosed to investors.

The following table summarizes revenue from contracts with customers for the years ended December 28, 2023 and December 29, 2022 (in millions):


	Years ended
	December 28, 2023		December 29, 2022
National advertising revenue	$	114.8	$	187.1
Local and regional advertising revenue	30.4		43.5
ESA advertising revenue from beverage concessionaire agreements	9.9		18.6
Management fee reimbursement	10.1		—
Total revenue	$	165.2	$	249.2

Deferred Revenue and Unbilled Accounts Receivable

Revenue recognized in the year ended December 28, 2023 that was included within the Deferred Revenue balance as of December 29, 2022 was $8.6 million. Unbilled accounts receivable is classified as a current asset as it is expected to be billed within the next twelve months. As of December 28, 2023 and December 29, 2022, the Company had $0.8 million and $5.0 million, respectively, in unbilled accounts receivable, included within the accounts receivable balance.

Practical Expedients and Exemptions

The Company expenses sales commissions when incurred as the amortization period would have been one year or less. These costs are recorded within “Selling and marketing costs” in the audited Consolidated Statements of Operations.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-9

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-10

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-15

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-13

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org//606/tableOfContent

+ Details

Revenue from Contracts with Customers (Changes in Deferred Revenue) (Details)	12 Months Ended
	Dec. 28, 2023 USD ($)
Revenue from Contract with Customer [Abstract]
Contract with Customer, Liability, Current	$ (10,200,000)
Contract with Customer, Liability, Change in Timeframe, Performance Obligation Satisfied, Revenue Recognized	8.6
Contract with Customer, Liability, Current	$ (9,800,000)

Income Taxes (Schedule of Reconciliation of Provision for Income Taxes) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2023	Dec. 29, 2022
Income Tax Disclosure [Abstract]
Income before income taxes	$ 146.5	$ (13.9)
Less: Noncontrolling interests	1.8	7.9
Income attributable to NCM, Inc.	148.3	(6.0)
Current year change to enacted federal and state rate	(0.2)	1.1
State and local income taxes, net of federal benefit	25.7	(1.1)
Share-based compensation	1.4	0.6
Change in the valuation allowance (1)	(208.4)	3.6
Executive compensation	0.9	0.5
Other	(5.3)	1.3
Total income tax provision	0.0	0.0
Effective Income Tax Rate Reconciliation, Tax Attribute Reduction (1)	63.1	0.0
NCM, LLC.
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, Cancellation of Debt	16.5	0.0
Effective Income Tax Rate Reconciliation, Deconsolidation Effects	(37.2)	0.0
Effective Income Tax Rate Reconciliation, Bankruptcy Effects	(4.8)	0.0
Income Taxes [Line Items]
Effective Income Tax Rate Reconciliation, Bankruptcy Effects	$ (4.8)	$ 0.0

Commitments and Contingencies (Narrative) (Details) - USD ($)		12 Months Ended				60 Months Ended
	Nov. 01, 2027	Dec. 28, 2023	Dec. 29, 2022	Oct. 31, 2022	Oct. 31, 2021	Oct. 31, 2027	Nov. 01, 2019
Other Commitments [Line Items]
Operating Lease, Weighted Average Discount Rate, Percent		6.90%
Operating Lease, Right-of-Use Asset		$ 4,300,000	$ 16,900,000
Short-term Lease Commitment, Amount		$ 1,000,000.0	2,200,000
Operating Lease, Weighted Average Remaining Lease Term		3 years 9 months 18 days
Maximum potential payment		$ 276,200,000
Guarantee obligations amount paid		0	0
Liabilities recorded for related party obligations		0	400,000
Amount Increase In Payment Per Theater Patron	$ 0.08			$ 0.05	$ 0.0375	$ 0.052
Platinum Spot Revenue Percentage							25.00%
Operating Lease, Lease Income, Lease Payments		3,600,000	3,800,000
Operating Lease, Liability, Noncurrent		5,000,000.0	18,000,000.0
NCM, LLC.
Other Commitments [Line Items]
Liabilities recorded for related party obligations		$ 0
Percentage of increase in payment per theatre patron		8.00%
Term of increase in payment percentage per theater patron		5 years
Percentage of increase in payment per digital screen and digital cinema equipment		5.00%
Percentage Of Increase in Payment Per Theater Patron - National CineMedia LLC		400.00%
NCM, LLC. \| Related Party Founding Members
Other Commitments [Line Items]
Liabilities recorded for related party obligations			$ 0
Minimum
Other Commitments [Line Items]
Range of terms, in years		1 year
Minimum \| NCM, LLC. \| Related Party Founding Members
Other Commitments [Line Items]
Aggregate percentage of theater access fee paid		12.00%
Maximum
Other Commitments [Line Items]
Range of terms, in years		14 years

Intangible Assets

12 Months Ended

Dec. 28, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Intangible Assets


6.			INTANGIBLE ASSETS

The Company’s intangible assets consist of contractual rights to provide its services within the theaters under the ESAs and network affiliates agreements, customer relationships developed and maintained by the Company’s sales force and trademarks held and used by the Company. The intangible assets are stated at their estimated fair values upon the reconsolidation of NCM LLC on August 7, 2023 as further described within Note 5—Reconsolidation of NCM LLC, net of accumulated amortization. The Company records amortization using the straight-line method over the contractual life of the intangibles, corresponding to the term of the ESAs, the average renewable term of the contract with the network affiliates and industry standard lives for customer relationships and trademarks. In accordance with ASC 360—Property, Plant and Equipment, the Company continuously monitors the performance of the underlying assets for potential triggering events suggesting an impairment review should be performed. No such triggering events were identified in the period since the reconsolidation of NCM LLC on August 7, 2023.

Common Unit Adjustments—In accordance with NCM LLC’s Common Unit Adjustment Agreement, on an annual basis NCM LLC determines the amount of common membership units to be issued to or returned by AMC and Cinemark based on theater additions, new builds or dispositions during the previous year. In the event AMC or Cinemark does not have sufficient common membership units to return, the adjustment is satisfied in cash in an amount calculated pursuant to NCM LLC’s Common Unit Adjustment Agreement. In addition, NCM LLC’s Common Unit Adjustment Agreement requires that a Common Unit Adjustment occur for either AMC or Cinemark if its acquisition or disposition of theaters, in a single transaction or cumulatively since the most recent Common Unit Adjustment, results in an attendance increase or decrease in excess of two percent of the annual total attendance at the prior adjustment date. Upon the issuance of common membership units, the Company records an addition to the intangible asset related to AMC and Cinemark’s respective ESAs equal to the fair market value of NCM, Inc.’s publicly traded stock as of the date on which the common membership units were issued. The NCM LLC common membership units are fully convertible into NCM, Inc.’s common stock.

During the first quarter of 2022, NCM LLC issued 4,140,896 (6,483,893 issued, net of 2,342,997 returned) common membership units to AMC, Cinemark, and Regal for the rights to exclusive access to the theater screens and attendees added, net of dispositions, to NCM LLC’s network during the 2021 fiscal year. The net impact as a result of the Common Unit Adjustment to the intangible asset was $10.4 million during the first quarter of 2022.

Pursuant to the Plan and in connection with the Chapter 11 Case, during the year ended December 28, 2023, NCM LLC did not issue common membership units to Cinemark for the rights to exclusive access to the theater screens and attendees added, net of dispositions, to NCM LLC’s network for the 2022 fiscal year and the 16,581,829 units issued to AMC were issued and cancelled on the Effective Date.

Integration Payments and Other Encumbered Theater Payments—If an existing on-screen advertising agreement with an alternative provider is in place with respect to any acquired theaters, the ESA Parties may elect to receive common membership units related to those encumbered theaters in connection with the Common Unit Adjustment. If the ESA Parties make this election, then they are required to make payments on a quarterly basis in arrears in accordance with certain run-out provisions pursuant to the ESAs (“integration payments”). Because the Carmike Cinemas, Inc. (“Carmike”) theaters acquired by AMC are subject to an existing on-screen advertising agreement with an alternative provider, AMC will make integration payments to NCM LLC. The integration payments will continue until the earlier of (i) the date the theaters are transferred to NCM LLC’s network or (ii) the expiration of the ESA. Integration payments are calculated based upon the advertising cash flow that the Company would have generated if it had exclusive access to sell advertising in the theaters with pre-existing advertising agreements. The ESA additionally entitles NCM LLC to payments related to the ESA Parties’ on-screen advertising commitments under their beverage concessionaire agreements for encumbered theaters (“encumbered theater payments”). These payments are also accounted for as a reduction to the intangible asset. If common membership units are issued to an ESA Party for newly acquired theaters that are subject to an existing on-screen advertising agreement with an alternative provider, the amortization of the intangible asset commences after the existing agreement expires and NCM LLC can utilize the theaters for all of its services.

The following is a summary of the Company’s intangible asset’s activity (in millions) during December 28, 2023 and December 29, 2022:


	As of December 29, 2022		Additions (1)		Disposals (2)		Amortization		Integration and other encumbered theater payments (3)		As of December 28, 2023
Gross carrying amount	$	856.9	$	415.8	$	(857.4)	$	—	$	(6.0)	$	409.3
Accumulated amortization	(270.2)		—		277.6		(22.4)		—		(15.0)
Total intangible assets, net	$	586.7	$	415.8	$	(579.8)	$	(22.4)	$	(6.0)	$	394.3


	As of December 30, 2021		Additions (4)		Disposals		Amortization		Integration and other encumbered theater payments (3)		As of December 29, 2022
Gross carrying amount	$	851.9	$	10.8	$	(0.4)	$	—	$	(5.4)	$	856.9
Accumulated amortization	(245.6)		—		0.4		(25.0)		—		(270.2)
Total intangible assets, net	$	606.3	$	10.8	$	—	$	(25.0)	$	(5.4)	$	586.7

(2)On April 11, 2023, the intangible asset balance of NCM LLC was deconsolidated from NCM, Inc. Refer to Note 5 - Reconsolidation of NCM LLC for further information.

As of December 28, 2023 and December 29, 2022, the Company’s intangible assets related to the ESA Parties, net of accumulated amortization, was $236.7 million and $572.4 million, respectively, with weighted average remaining lives of 12.6 years and 16.3 years, respectively.

As of December 28, 2023 and December 29, 2022, the Company’s intangible assets related to the network affiliates, net of accumulated amortization, was $73.2 million and $14.3 million, respectively, with weighted average remaining lives of 15.6 years and 6.1 years, respectively.

As of December 28, 2023 and December 29, 2022, the Company’s intangible assets related to the customer relationships, was $70.1 million and $0.0 million, respectively, with weighted average remaining lives of 5.6 years and 0.0 years, respectively.

As of December 28, 2023 and December 29, 2022, the Company’s intangible assets related to trademark, was $14.3 million and $0.0 million, respectively, with weighted average remaining lives of 7.6 years and 0.0 years, respectively.

The estimated aggregate amortization expense for each of the five succeeding years is as follows (in millions):


Year	Amortization
2024	$	39.5
2025	$	39.5
2026	$	39.5
2027	$	39.5
2028	$	39.5

Property and Equipment (Summary of Property and Equipment) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2023	Dec. 29, 2022
Property, Plant and Equipment [Line Items]
Less: Accumulated depreciation	$ (1.6)	$ (54.8)
Subtotal	14.5	11.9
Construction in progress	1.3	1.1
Total property and equipment	15.8	13.0
NCM, LLC.
Property, Plant and Equipment [Line Items]
Business Acquisition, Pro Forma Revenue	259.8	249.2
Business Acquisition, Pro Forma Net Income (Loss)	(200.5)	755.9
Equipment, Computer Hardware And Software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	15.4	63.8
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment	$ 0.7	$ 2.9

Intangible Assets (Summary of Estimated Aggregate Amortization Expense) (Details) $ in Millions	Dec. 28, 2023 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2018	$ 39.5
2019	39.5
2020	39.5
2021	39.5
2022	$ 39.5

Basis of Presentation and Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 28, 2023

Accounting Policies [Abstract]

Basis of Presentation

The Company has prepared its Consolidated Financial Statements and related notes of NCM, Inc. in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and the rules and regulations of the Securities and Exchange Commission (“SEC”).

In the opinion of management, all adjustments necessary to present fairly in all material respects the financial position, results of operations and cash flows for all periods presented have been made and all intercompany accounts have been eliminated in consolidation. As a result of the various related-party agreements discussed in Note 9—Related Party Transactions, the operating results as presented are not necessarily indicative of the results that might have occurred if all agreements were with non-related third parties.

Advertising is the principal business activity of the Company and is the Company’s only operating and reportable segment under the requirements of ASC 280—Segment Reporting.

Estimates

Estimates—The preparation of the financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include those related to the reserve for uncollectible accounts receivable, share-based compensation, income taxes, intangible assets and the valuation of NCM LLC upon deconsolidation and reconsolidation. Actual results could differ from those estimates.

Bankruptcy Filing, Deconsolidation and Reconsolidation of NCM LLC—On April 11, 2023, NCM LLC filed a voluntary petition for reorganization with a prearranged Chapter 11 plan under Chapter 11 of Title 11 of the United States Code in the Bankruptcy Code in the Bankruptcy Court (the “Chapter 11 Case”). During the Chapter 11 Case, the Company was deemed to no longer control NCM LLC for accounting purposes and NCM LLC was deconsolidated from the Company’s financial statements prospectively as of April 11, 2023. NCM LLC does not have a readily determinable fair value. Upon the deconsolidation of NCM LLC, the original cost of the investment was valued based upon NCM, Inc.'s ownership of the secured debt of NCM LLC and the estimation of the enterprise value of NCM LLC utilizing a combination of a market approach and income approach. The market approach relied upon a comparison with guideline public companies and entails selecting relevant financial information of the subject company and capitalizing those amounts using valuation multiples that are based on empirical market observation. The income approach relied upon an analysis of NCM LLC’s projected economic earnings discounted to present value. Significant assumptions utilized within these analyses include the weighted average cost of capital and NCM LLC’s forecasted cash flows.

Upon emergence from bankruptcy, NCM, Inc., regained control and retained 100.0% ownership of NCM LLC, after taking into account elections by the holders of Secured Debt Claims to receive NCM, Inc. common stock in lieu of NCM LLC common units and was therefore reconsolidated into the Company’s financial statements prospectively as of August 7, 2023 akin to an acquisition under ASC 805 – Business Combinations. The acquisition method requires the Company to make significant estimates and assumptions, especially at the acquisition date as the Company allocates the estimated fair values of acquired tangible and intangible assets and the liabilities assumed. The Company also uses our best estimates to determine the useful lives of the tangible and definite-lived intangible assets, which impact the periods over which depreciation and amortization of those assets are recognized. All balances within the Company’s financial statements reflect NCM LLC activity only for the periods while consolidated, December 30, 2022 through April 11, 2023 and August 7, 2023 through December 28, 2023.

Accounting Period

Accounting Period—The Company has a 52-week or 53-week fiscal year ending on the first Thursday after December 25. Fiscal year 2022 contained 52 weeks and 2023 contained 52 weeks. Throughout this document, the fiscal years are referred to as set forth below:


Fiscal Year Ended						Reference in this Document
December 28, 2023						2023
December 29, 2022						2022

Revenue Recognition

Revenue Recognition—The Company derives revenue principally from the sale of advertising to national, regional and local businesses in Noovie®, our cinema advertising and entertainment show seen on movie screens across the U.S., as well as on our LEN, a series of strategically-placed screens located in movie theater lobbies, as well as other forms of advertising and promotions in theater lobbies. In addition, the Company sells online and mobile advertising, including through Noovie Audience Accelerator, through NCM’s digital gaming products, which can be played on the mobile apps and through partnerships with certain internet platforms. Further the Company sells advertising in a variety of complementary out of home venues, including restaurants, convenience stores and college campuses. The Company also has a long-term agreement to exhibit the advertising of the ESA Parties’ beverage suppliers. The Company considers the terms of each arrangement to determine the appropriate accounting treatment as more fully discussed in Note 2—Revenue from Contracts with Customers.

Operating Costs

Operating Costs—The Company classifies its core operating expenses within the following categories on the audited Consolidated Statements of Operations:

Advertising operating costs—This balance relates to advertising fulfillment-related operating costs primarily consisting of personnel and other costs, revenue share and per patron based fees due to network affiliates and other sales partners, and to a lesser extent, production costs of non-digital advertising.

Network costs—This balance consists of personnel, satellite bandwidth, repairs and other costs of maintaining and operating the digital network as well as preparing advertising and other content for transmission across the digital network.

ESA theater access fees and revenue share—This balance consists of payments to the ESA Parties in return for the rights to advertise in their theaters comprised of a payment per theater attendee, a payment for post-showtime advertising, a payment per digital screen and a payment per digital cinema projector equipped in the theaters, all of which escalate over time, and revenue share for the Platinum Spot, when sold.

Selling and marketing costs—This balance consists primarily of sales personnel costs including sales commissions and selling related expenses such as travel, barter and bad debt expense, marketing expenses including research subscriptions and studies and production costs for internal segments shown within The Noovie® Show, lease expense for the Company’s sales offices and costs associated with digital inventory, including revenue shares paid to DOOH and other partners.

Administrative and other costs—This balance consists of personnel costs for the Company’s executives as well as administrative functions including legal, information technology and accounting, lease expense for the Company’s headquarters, legal and professional fees, cloud computing costs for the Company’s cinema advertising management system and repairs and maintenance costs.

Restricted Cash and Cash Equivalents

Cash and Cash Equivalents—All highly liquid debt instruments and investments purchased with an original maturity of three months or less are classified as cash equivalents and are considered available-for-sale securities. There are cash balances in a bank in excess of the federally insured limits or in the form of a money market demand account with a major financial institution. The Company has elected the fair value option for valuing its cash equivalents. The cash equivalents are valued at fair value at each balance sheet date and the change in value from the prior period is recognized within “Other non-operating income, net” on the audited Consolidated Statements of Operations.

Marketable Securities

Marketable Securities—The Company’s marketable securities are classified as available-for-sale and are reported at fair value. The fair value of substantially all securities is determined by quoted market information and pricing models using inputs based upon market information, including contractual terms, market prices and yield curves. The estimated fair value of securities for which there are no quoted market prices is based on similar types of securities that are traded in the market. The change in value from the prior period is recognized within “Other non-operating income, net” on the audited Consolidated Statements of Operations.

Long-lived Assets

Long-lived Assets—Property and equipment is stated at cost, net of accumulated depreciation or amortization. Generally, the equipment associated with the digital network of the ESA Party theaters is owned by the ESA Parties, while the equipment associated with network affiliate theaters is owned by the Company. Major renewals and improvements are capitalized, while replacements, maintenance, and repairs that do not improve or extend the lives of the respective assets are expensed as incurred. The Company records depreciation using the straight-line method over the following estimated useful lives:


Equipment			4-10 years
Computer hardware and software			3-5 years
Leasehold improvements			Lesser of lease term or asset life

Software and website development costs developed or obtained for internal use are accounted for in accordance with ASC 350—Internal Use Software and ASC 350– Website Development Costs. The subtopics require the capitalization of certain costs incurred in developing or obtaining software for internal use. Software costs related primarily to the Company’s cinema advertising management system, digital products, digital network distribution system (DCS), enterprise resource planning system and website development costs, which are included in equipment, and are depreciated over three to ten years. As of December 28, 2023 and December 29, 2022, the Company had a net book value of $11.1 million and $7.4 million, respectively, of capitalized software and website development costs. Depreciation expense related to software and website development was approximately $1.8 million and $3.8 million for the years ended December 28, 2023 and December 29, 2022, respectively. The subtopics also require the capitalization of certain implementation costs related to qualifying Cloud

Computing Arrangements (“CCAs”) upon adoption of ASU 2018-15— Intangibles - Goodwill and Other - Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract as of September 28, 2018. As of December 28, 2023 and December 29, 2022 the Company had a net book value of $4.5 million and $3.7 million of capitalized implementation costs for CCAs, respectively, recorded within “Other assets” in the Consolidated Balance Sheets. These costs primarily relate to the Company's hosted cinema advertising management system which was implemented in January 2021. Depreciation expense related to capitalized implementation costs for CCAs was approximately $0.5 million and $0.4 million for the years ended December 28, 2023 and December 29, 2022, respectively. These costs are amortized to “Administrative and other costs” within the audited Consolidated Statements of Operations over the life of the hosting arrangement beginning at implementation. For the years ended December 28, 2023 and December 29, 2022, the Company recorded $3.0 million and $4.6 million in research and development expense, respectively.

The Company assesses impairment of long-lived assets pursuant with ASC 360 – Property, Plant and Equipment. This includes determining if certain triggering events have occurred that could affect the value of an asset. The Company recorded losses of $0.0 million and $5.8 million related to the write-off of certain internally developed software during the years ended December 28, 2023 and December 29, 2022, respectively, which has been included within “Impairment of long-lived assets” within the respective audited Consolidated Statements of Operations.

Intangible Assets

Intangible Assets—The Company’s intangible assets consist of contractual rights to provide its services within the theaters under the ESAs and the network affiliate agreements, customer relationships developed and maintained by the Company’s sales force and trademarks held and used by the Company. The intangible assets are stated at their estimated fair values upon the reconsolidation of NCM LLC on August 7, 2023 as further described within Note 5—Reconsolidation of NCM LLC, net of accumulated amortization. The Company records amortization using the straight-line method over the estimated useful life of the intangibles, corresponding to the expected term of the ESAs, the average renewable term of the contracts with the network affiliates and industry standard lives for customer relationships and trademarks. Intangible assets are tested for impairment whenever events or changes in circumstances indicate the carrying value may not be fully recoverable. In its impairment testing, the Company estimates the fair value of the intangible asset by determining the estimated future cash flows associated with the ESAs, network affiliate agreements and trademarks or the estimated replacement cost of the customer relationships. If after determining that gross cash flows are insufficient to recover the asset, the estimated fair value is less than the carrying value, the intangible asset is written down to its estimated fair value. Significant judgment is involved in estimating long-term cash flow forecasts and replacement costs.

Amounts Due to/from Founding Members

Amounts Due to/from ESA Parties—Amounts due to/from ESA Parties include amounts due for the theater access fees and revenue share, offset by a receivable for advertising time purchased by the ESA Parties on behalf of their beverage concessionaire, plus any amounts outstanding under other contractually obligated payments. Payments to or received from the ESA Parties against outstanding balances are made monthly. Available cash distributions are made quarterly contingent upon the ESA Parties’ ownership of NCM LLC membership units, the Company's compliance with the covenants outlined within the 2023 Revolving Credit Facility and in accordance with the NCM LLC Operating Agreement.

Income Taxes

Income Taxes—Income taxes are accounted for under the asset and liability method, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, deferred tax assets and liabilities are determined based on the differences between the financial statements and tax basis of assets and liabilities using enacted tax rates in effect for the year in which differences are expected to be recovered or settled pursuant to the provisions of ASC 740 – Income Taxes. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date.

The Company records a valuation allowance if it is deemed more likely than not that all or a portion of its deferred income tax assets will not be realized, which will be assessed on an on-going basis. Only the portion of deferred income tax assets deemed more likely than not to be realized are considered within the calculation of the payable to the ESA Parties under the TRA which is equal to 90% of the Company’s actual tax benefit realized from the tax amortization of the basis difference for qualifying deferred income tax assets. Refer to Note 7—Income Taxes to the audited Consolidated Financial Statements for discussion of changes within the Company's valuation allowance on its deferred tax assets during the years ended December 28, 2023 and December 29, 2022.

In addition, income tax rules and regulations are subject to interpretation and the application of those rules and regulations require judgment by the Company and may be challenged by the taxation authorities. The Company follows ASC 740-10-25, which requires the use of a two-step approach for recognizing and measuring tax benefits taken or expected to be taken in a tax return and disclosures regarding uncertainties in income tax positions. Only tax positions that meet the more likely than not recognition threshold are recognized. In addition, income tax rules and regulations are subject to interpretation and the application of those rules and regulations require judgment by the Company and may be challenged by the taxation authorities. The Company follows ASC 740-10-25, which requires the use of a two-step approach for recognizing and measuring tax benefits taken or expected to be taken in a tax return and disclosures regarding uncertainties in income tax positions. Only tax positions that meet the more likely than not recognition threshold are recognized.

The Company recognizes the tax benefits from uncertain tax positions only when it is more likely than not, based on the technical merits of the position, the tax position will be sustained upon examination, including the resolution of any related appeals or litigation. The tax benefits recognized in the Consolidated Financial Statements from such a position are measured as the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate resolution. The Company recognizes interest and penalties related to uncertain tax positions in income tax expense.

Debt Issuance Costs

Debt Issuance Costs—In relation to the issuance of outstanding debt discussed in Note 10—Borrowings, there is a balance of $2.2 million and $11.2 million in deferred financing costs as of December 28, 2023 and December 29, 2022, respectively. The debt issuance costs are being amortized on a straight-line basis over the terms of the underlying obligations and are included in interest on borrowings, which approximates the effective interest method. Debt issuance costs are written-off in the event that the underlying debt is extinguished through partial or full repayment of the obligation.

Share-Based Compensation

Share-Based Compensation—During 2023 and 2022, the Company issued stock options and restricted stock units. Restricted stock units vest upon the achievement of Company two or three-year cumulative performance measures and service conditions or only service conditions. The Company recognizes share-based compensation net of an estimated forfeiture rate. Compensation expense of restricted stock units that vest upon the achievement of Company performance measures is based on management’s financial projections and the probability of achieving the projections, which requires considerable judgment. A cumulative adjustment is recorded to share-based compensation expense in periods that management changes its estimate of the number of shares expected to vest. Ultimately, the Company adjusts the expense recognized to reflect the actual vested shares following the resolution of the performance conditions. Dividends are accrued when declared on unvested restricted stock units that are expected to vest and are only paid with respect to shares that actually vest.

Compensation cost of stock options is based on the estimated grant date fair value using the Black-Scholes option pricing model, which requires that the Company make estimates of various factors. Under the fair value recognition provisions of ASC 718, Compensation—Stock Compensation, the Company recognizes share-based compensation net of an estimated forfeiture rate, and therefore only recognizes compensation cost for those shares expected to vest over the requisite service period of the award. Refer to Note 11—Share-Based Compensation for more information.

Fair Value Measurements

Fair Value Measurements—Fair value is the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value is estimated by applying the following hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement:

Level 1 – Quoted prices in active markets for identical assets or liabilities.

Level 2 – Observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

Level 3 – Inputs that are generally unobservable and typically reflect management’s estimate of assumptions that market participants would use in pricing the asset or liability.

Consolidation

Consolidation—NCM, Inc. consolidates the accounts of NCM LLC under the provisions of ASC 810—Consolidation (“ASC 810”). Under Accounting Standards Update 2015-2, Consolidation (Topic 810): Amendments to the Consolidation Analysis (“ASU 2015-2”), a limited partnership is a variable interest entity unless a simple majority or lower threshold of all limited partners unrelated to the general partner have kick-out or participating rights. The non-managing members of NCM LLC do not have dissolution rights or removal rights. NCM, Inc. has evaluated the provisions of the NCM LLC membership agreement and has concluded that the various rights of the non-managing members are not substantive participating rights under ASC 810, as they do not limit NCM, Inc.’s ability to make decisions in the ordinary course of business. The Company concluded that NCM LLC is a variable interest entity and determined that NCM, Inc. should consolidate the accounts of NCM LLC pursuant to ASU 2015-2 because 1) it has the power to direct the activities of NCM LLC in its role as managing member

and 2) NCM, Inc. has the obligation to absorb losses of, or the right to receive benefits from NCM LLC, that could potentially be significant provided its 100.0% ownership in NCM LLC. Upon NCM LLC’s emergence from bankruptcy, it was determined that NCM, Inc. continues to hold the current rights that give it power to direct activities of NCM LLC that most significantly impact NCM LLC’s economic performance and that NCM, Inc. continues to have the rights to receive the significant benefits or the obligations to absorb potentially significant losses, resulting in NCM, Inc. having a controlling financial interest in NCM LLC. As a result, NCM, Inc. was deemed to be the primary beneficiary of NCM LLC and the Company has consolidated NCM LLC under the variable interest entity provisions of ASC 810—Consolidation.

The following table presents the changes in NCM, Inc.’s equity resulting from net income attributable to NCM, Inc. and transfers to or from noncontrolling interests (in millions):


	Years Ended
	December 28, 2023		December 29, 2022
Net income (loss) attributable to NCM, Inc.	$	705.2	$	(28.7)
NCM LLC equity issued for purchase of intangible asset	—		4.9
Income tax and other impacts of NCM LLC ownership changes	33.6		39.8
NCM, Inc. investment in NCM LLC	(2.6)		(12.4)
Issuance of shares	241.3		12.0
Change from net income (loss) attributable to NCM, Inc. and transfers from noncontrolling interests	$	977.5	$	15.6

Recently Adopted Accounting Pronouncements

In March 2020, the FASB issued Accounting Standards Update No. 2020-04, Reference Rate Reform (“ASU 2020-04”), which provides temporary optional guidance to companies impacted by the transition away from the London Interbank Offered Rate (“LIBOR”). The guidance provides certain expedients and exceptions to applying GAAP in order to lessen the potential accounting burden when contracts, hedging relationships, and other transactions that reference LIBOR as a benchmark rate are modified. This guidance is effective upon issuance and expires on December 31, 2024. The Company concluded the LIBOR transition did not have a material impact on the Company’s Consolidated Financial Statements.

The Company did not adopt any other accounting pronouncements during the year ended December 28, 2023.

Recently Issued Accounting Pronouncements

In January 2024, the FASB issued Accounting Standards Update No. 2023-09, Income Tax Disclosures (“ASU 2023-09”), which establishes new income tax disclosure requirements in addition to modifying and eliminating certain existing requirements. Under the new guidance, entities must consistently categorize and provide greater disaggregation of information in the rate reconciliation. They must also further disaggregate income taxes paid. This guidance is effective upon issuance on December 15, 2024. The Company does not believe this will have a material impact on the Company’s Consolidated Financial Statements.

The Company has considered all other recently issued accounting pronouncements and does not believe the adoption of such pronouncements will have a material impact on its Consolidated Financial Statements or notes thereto.

Share-Based Compensation (Summary of Option Award Activity) (Details) - $ / shares	12 Months Ended
	Dec. 28, 2023	Dec. 29, 2022	Dec. 30, 2021
Weighted Average Remaining Contractual Life (in years)
Weighted average remaining contractual life, Outstanding	6 years 7 months 6 days	6 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	4.10%	2.60%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate	86.40%	68.10%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0.00%	4.80%
Number of restricted stock and restricted stock units expected to vest, after consideration of expected forfeitures of shares	737,232
2020 Omnibus Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted	25,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 35.00
Weighted Average Number of Shares Outstanding, Basic [Abstract]
Options, Outstanding, beginning balance (in shares)	209,779
Options, Forfeited (in shares)	0
Options, Expired (in shares)	0
Options, Outstanding, ending balance (in shares)	234,779	209,779
Options, Exercisable (in shares)	157,517
Options, Vested and Expected to Vest (in shares)	233,045
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Weighted Average Exercise Price, Outstanding, beginning balance (in dollars per share)	$ 43.39
Weighted average exercise price, Forfeited (in dollars per share)	0
Weighted average exercise price, Expired (in dollars per share)	0
Weighted average exercise price, Outstanding, ending balance (in dollars per share)	42.59	$ 43.39
Weighted average exercise price, Exercisable (in dollars per share)	49.31
Weighted average exercise price, Vested and Expected to Vest (in dollars per share)	$ 42.50
Weighted Average Remaining Contractual Life (in years)
Weighted average remaining contractual life, Outstanding	7 years 3 months 18 days		8 years
Weighted average remaining contractual life, Exercisable	6 years 7 months 6 days
Weighted average remaining contractual life, Vested and Expected to Vest	7 years 3 months 18 days

Share-Based Compensation (Tables)

12 Months Ended

Dec. 28, 2023

Schedule of Share-Based Compensation Costs

The Company recognized $4.5 million and $7.1 million for the years ended December 28, 2023 and December 29, 2022, respectively, of share-based compensation expense within “Network costs”, “Selling and marketing costs” and “Administrative and other costs” in the Consolidated Statements of Operations as shown in the table below (in millions):


	Years Ended
	December 28, 2023		December 29, 2022
Share-based compensation costs included in network costs	$	0.3	$	0.7
Share-based compensation costs included in selling and marketing costs	0.7		1.7
Share-based compensation costs included in administrative and other costs	3.5		4.7
Total share-based compensation costs	$	4.5	$	7.1

2007 Plan [Member]

Summary of Option Award Activity

A summary of option award activity as of December 28, 2023, and changes during the year then ended are presented below:


	Options	Weighted Average Exercise Price		Weighted Average Remaining Contractual Life (in years)	Aggregate Intrinsic Value (in millions)
Outstanding as of December 29, 2022	209,779	$	43.39	8.0	$	—
Granted	25,000	$	35.00	—	$	—
Forfeited	—	$	—	—	$	—
Expired	—	$	—	—	$	—
Outstanding as of December 28, 2023	234,779	$	42.50	7.3	$	—
Exercisable as of December 28, 2023	157,517	$	49.31	6.6	$	—
Vested and expected to vest as of December 28, 2023	233,045	$	42.59	7.3	$	—

2007 Plan and 2016 Plan [Member]

Summary of Restricted Stock Awards and Restricted Stock Units

A summary of restricted stock unit activity as of December 28, 2023, and changes during the year then ended are presented below:


	Number of Restricted Stock Units (1)	Weighted Average Grant-Date Fair Value
Non-vested balance as of December 29, 2022	516,384	$	28.04
Granted	497,390	$	3.42
Vested (2)	(239,450)	$	29.40
Forfeited	(29,927)	$	42.96
Non-vested balance as of December 28, 2023	744,397	$	10.55

(1)Includes 145,043 shares of performance-based restricted stock units as of December 28, 2023, including 74,560 shares granted during the year and 2,475 shares forfeited during the year.

(2)Includes 13,057 vested shares that were withheld to cover tax obligations and were subsequently canceled.

Share-Based Compensation (Narrative) (Details) - USD ($)			12 Months Ended
	Aug. 18, 2023	Aug. 03, 2023	Dec. 28, 2023	Dec. 29, 2022	Dec. 30, 2021	Dec. 26, 2013	Dec. 27, 2012	Nov. 02, 2023	Aug. 07, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock available for grants			12,394,912
Achievement of percentage in performance based restricted stock			100.00%
Recognized share-based compensation expense			$ 4,500,000	$ 7,100,000
Capitalized share-based compensation expense			100,000	200,000
Income tax benefit from share-based compensation			$ 0.0	0
Weighted average remaining period over which unrecognized compensation costs will be recognized			1 year 4 months 24 days
Number of restricted stock and restricted stock units expected to vest, after consideration of expected forfeitures of shares			737,232
Number of restricted shares and restricted stock units, Granted (in shares)	100,000		497,390
Stockholders' Equity, Reverse Stock Split		1:10
Share-Based Compensation Arrangement by Share-Based Payment Award, Percentage of Outstanding Stock Maximum	2000.00%
2016 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock available for issuance			2,388,302
2020 Omnibus Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock available for issuance			7,500,000					12,000,000	1,500,000
2020 Omnibus Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average grant date fair value of granted options			$ 35.00
Weighted average remaining contractual life, Exercisable			6 years 7 months 6 days
Unvested Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense related to non-vested options			$ 300,000
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense related to non-vested options			$ 2,100,000
Weighted average remaining period over which unrecognized compensation costs will be recognized			1 year 10 months 24 days
Fair value of awards vested			$ 7,100,000	5,900,000
Accrued dividend			$ 300,000	$ 800,000
Vesting percentage for year			33.33%
Vesting description			The Company has issued time-based restricted stock to its employees which vests over a three-year period with one-third vesting on each anniversary of the date of grant and performance-based restricted stock which vests following a three-year measurement period to the extent that the Company achieves specified non-GAAP targets at the end of the measurement period.
Weighted average grant date fair value of granted options			$ 3.42	$ 2.12
Restricted Stock [Member] \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			2 years
Measurement period			2 years
Restricted Stock [Member] \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			3 years
Measurement period			3 years
Restricted Stock [Member] \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Estimated annual forfeiture rate, percentage			2.00%
Restricted Stock [Member] \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Estimated annual forfeiture rate, percentage			6.00%
Stock Options [Member] \| 2007 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures			0	0	0	0	0
Stock Options [Member] \| 2020 Omnibus Plan \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options contractual term			10 years
Stock Options [Member] \| 2020 Omnibus Plan \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options contractual term			15 years
Restricted Stock and Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend payments during period upon vesting of stock units			$ 500,000	$ 500,000
Restricted Stock and Restricted Stock Units \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			2 years
Restricted Stock and Restricted Stock Units \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			3 years
Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of restricted stock and restricted stock units expected to vest, after consideration of expected forfeitures of shares			145,043
Number of restricted shares and restricted stock units, Granted (in shares)			74,560
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Nonvested Options Forfeited, Number of Shares			2,475

Earnings Per Share

12 Months Ended

Dec. 28, 2023

Earnings Per Share [Abstract]

Earnings Per Share


3.			INCOME PER SHARE

Basic income (loss) per share is computed on the basis of the weighted average number of common shares outstanding. Diluted income (loss) per share is computed on the basis of the weighted average number of common shares outstanding plus the effect of potentially dilutive common stock options, restricted stock and exchangeable NCM LLC common units using the treasury stock method. The components of basic and diluted income (loss) per NCM, Inc. share are as follows:


	Years Ended
	December 28, 2023		December 29, 2022
Net income (loss) attributable to NCM, Inc. (in millions)	$	705.2	$	(28.7)

Weighted average shares outstanding:
Basic	47,882,944		8,196,801
Add: Dilutive effect of stock options, restricted stock, and exchangeable NCM LLC common membership units	691,639		—
Diluted	48,574,583		8,196,801
Income (loss) per NCM, Inc. share:
Basic	$	14.73	$	(3.50)
Diluted	$	14.34	$	(3.50)

The effect of the 8,880,101 weighted average exchangeable NCM LLC common membership units held by the ESA Parties for the year ended December 29, 2022 was excluded from the calculation of diluted weighted average shares and earnings per NCM, Inc. share as it was antidilutive. The weighted average exchangeable NCM LLC common membership units held by the ESA Parties for the year ended December 28, 2023 was 685,404 and are included in diluted weighted average shares. In addition, there were 979,176 and 727,338, stock options and non-vested (restricted) shares for the years ended December 28, 2023 and December 29, 2022, respectively, excluded from the calculation as they were antidilutive. The Company’s non-vested (restricted) shares do not meet the definition of a participating security as the dividends will not be paid if the shares do not vest.

On August 3, 2023, the Company effected a one-for-ten (1:10) reverse stock split of its common stock, par value $0.01 per share. The reverse stock split, which was authorized by its Board of Directors, was approved by the Company’s stockholders on August 2, 2023. The reverse stock split reduced the number of outstanding shares of the Company’s common stock from 174,112,385 shares as of August 3, 2023, to 17,411,323 shares outstanding post-split. In accordance with ASC 260—Earnings Per Share, income (loss) per share for the year ended December 29, 2022 was retrospectively adjusted for the reverse stock split.

Additionally, unaudited (loss) income per share for the quarterly periods through the years ended December 28, 2023 and December 29, 2022, are stated as follows:


	Three Months Ended
	March 30, 2023		March 31, 2022
Net loss attributable to NCM, Inc. (in millions)	$	(45.5)	$	(25.2)

Weighted average shares outstanding:
Basic	14,550,799		8,104,066
Add: Dilutive effect of stock options, restricted stock, and exchangeable NCM LLC common membership units	—		—
Diluted	14,550,799		8,104,066
Loss per NCM, Inc. share:
Basic	$	(3.13)	$	(3.11)
Diluted	$	(3.13)	$	(3.11)

The effect of the 2,741,617 and 8,623,385 weighted average exchangeable NCM LLC common membership units held by the ESA Parties for the three months ended March 30, 2023 and March 31, 2022, respectively, were excluded from the calculation of diluted weighted average shares and earnings per NCM, Inc. share as it was antidilutive. In addition, there were 494,695 and 346,330, stock options and non-vested (restricted) shares for the quarters ended March 30, 2023 and March 31, 2022, respectively, excluded from the calculation as they were antidilutive. The Company’s non-vested (restricted) shares do not meet the definition of a participating security as the dividends will not be paid if the shares do not vest.


	Three Months Ended				Six Months Ended
	June 29, 2023		June 30, 2022		June 29, 2023		June 30, 2022
Net loss attributable to NCM, Inc. (in millions)	$	545.3	$	(0.7)	$	499.8	$	(25.9)

Weighted average shares outstanding:
Basic	17,405,864		8,146,766		15,978,331		8,125,415
Add: Dilutive effect of stock options, restricted stock, and exchangeable NCM LLC common membership units	—		—		1,370,808		—
Diluted	17,405,864		8,146,766		17,349,139		8,125,415
Loss per NCM, Inc. share:
Basic	$	31.33	$	(0.09)	$	31.28	$	(3.19)
Diluted	$	31.33	$	(0.09)	$	28.32	$	(3.19)

Property and Equipment

12 Months Ended

Dec. 28, 2023

Property, Plant and Equipment [Abstract]

Property and Equipment


4.			PROPERTY AND EQUIPMENT

The following is a summary of property and equipment, at cost less accumulated depreciation (in millions):


	As of
	December 28, 2023		December 29, 2022
Equipment, computer hardware and software	$	15.4	$	63.8
Leasehold improvements	0.7		2.9
Less: Accumulated depreciation	(1.6)		(54.8)
Subtotal	14.5		11.9
Construction in progress	1.3		1.1
Total property and equipment	$	15.8	$	13.0

Employee Benefit Plans

12 Months Ended

Dec. 28, 2023

Retirement Benefits [Abstract]

Employee Benefit Plans


12.			EMPLOYEE BENEFIT PLANS

The Company sponsors the NCM 401(k) Profit Sharing Plan (the “Plan”) under Section 401(k) of the Internal Revenue Code of 1986, as amended, for the benefit of substantially all full-time employees. The Plan provides that participants may contribute up to 20% of their compensation, subject to Internal Revenue Service limitations. Employee contributions are invested in various investment funds based upon election made by the employee. In response to the COVID-19 Pandemic and Chapter 11 Case, the Company temporarily suspended its match of a portion of employees 401(k) contributions effective April 2020 through December 28, 2023.

- Definition

The entire disclosure for retirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 70
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480794/715-70-50-1

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 17
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480482/715-20-55-17

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(iv)(03)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (q)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (l)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//715/tableOfContent

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(iii)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (o)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (p)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (r)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (r)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480126/715-20-S99-2

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 60
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480266/715-60-50-3

+ Details

Basis of Presentation and Summary of Significant Accounting Policies (Details)	12 Months Ended
	Dec. 28, 2023	Dec. 29, 2022
Concentration Risk [Line Items]
Customer with revenue in excess of ten percent of Accounts Receivable	0.00%	100.00%
Customer Percentage of Accounts Receivable		13.00%
Agreement With Founding Members, Remaining Term	12 years 2 months 12 days
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Percent	9000.00%
Income Taxes [Line Items]
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Percent	9000.00%
Revenue from Rights Concentration Risk
Concentration Risk [Line Items]
Customer with revenue in excess of ten percent of total revenue	11.20%	12.90%

Risks and Uncertainties (Details)	Dec. 29, 2022
Risks and Uncertainties [Abstract]
Customer Percentage of Accounts Receivable	13.00%

Income Taxes (Schedule of Components of Income Tax Expense) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2023	Dec. 29, 2022
Income Tax Disclosure [Abstract]
Total income tax provision	$ 0.0	$ 0.0

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Valuation and Qualifying Accounts

12 Months Ended

Dec. 28, 2023

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Valuation and Qualifying Accounts


15.			VALUATION ACCOUNT

The Company’s valuation allowance on deferred tax assets for the years ended December 28, 2023 and December 29, 2022 was as follows (in millions):


	Years Ended
	December 28, 2023		December 29, 2022
VALUATION ALLOWANCE ON DEFERRED TAX ASSETS:
Balance at beginning of period	$	245.5	$	223.8
Valuation allowance added (1)	—		21.7
Valuation allowance reversed	(99.5)		—
Balance at end of period	$	146.0	$	245.5

(1)The changes within the valuation allowance during the years ended December 28, 2023 and December 29, 2022 relate to its deferred tax assets which the Company determined it is more-likely-than-not it will not be able to realize before they expire.

Basis of Presentation and Summary of Significant Accounting Policies (Schedule of Receivables) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2023	Dec. 29, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Less: Allowance for doubtful accounts	$ (1.4)	$ (1.7)
Total	$ 96.6	92.0
Agreement With Founding Members, Remaining Term	12 years 2 months 12 days
NCM, LLC.
Accounts, Notes, Loans and Financing Receivable [Line Items]
Weighted Average Term, ESA and Affiliate	11 years 10 months 24 days
Trade accounts
Accounts, Notes, Loans and Financing Receivable [Line Items]
Receivables	$ 98.0	93.1
Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Receivables	$ 0.0	$ 0.6

Related Party Transactions (Tables)

12 Months Ended

Dec. 28, 2023

Schedule of Mandatory Distributions to Members

from NCM LLC for the three months ended December 28, 2023 and December 29, 2022 were as follows (in millions):


	Three Months Ended
	December 28, 2023		December 29, 2022
Cinemark	$	—	$	4.9


NCM, Inc.	30.3		14.4
Total	$	30.3	$	19.3

Schedule of Amounts Due to Founding Members

considered related parties. Amounts due to ESA Parties, net as of December 29, 2022 were comprised of the following (in millions):


	Cinemark		Regal		Total
Theater access fees, net of beverage revenues and other encumbered theater payments	$	11.1	$	4.1	$	15.2


Total amounts due to ESA Parties, net	$	11.1	$	4.1	$	15.2

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 28, 2023

Commitments and Contingencies Disclosure [Abstract]

Schedule of Minimum Lease Payments Under Noncancelable Operating Leases


Year	Minimum Lease Payments
2024	$	2.1
2025	2.1
2026	2.6
2027	2.6
2028	1.1
Thereafter	5.5
Total	16.0
Less: Imputed interest on future lease payments	(10.0)
Total lease liability as of December 28, 2023 per the Consolidated Balance Sheet	$	6.0

RECONSOLIDATION OF NCM LLC

12 Months Ended

Dec. 28, 2023

RECONSOLIDATION OF NCM LLC [Abstract]

Business Combination Disclosure


5.			RECONSOLIDATION OF NCM LLC

Upon filing the Chapter 11 Case and in accordance with applicable GAAP, the Company concluded that NCM, Inc. no longer controlled NCM LLC for accounting purposes as of April 11, 2023 (the “Petition Date”), the date on which NCM LLC filed its Chapter 11 petition, as NCM LLC was under the control of the Bankruptcy Court, and therefore, NCM LLC was deconsolidated from the Company’s consolidated financial statements prospectively, resulting in a $557.7 million gain recorded in “Gain on deconsolidation of affiliate” in the Consolidated Statement of Operations. The recorded gain was measured as the excess of the estimated fair value of the investment in NCM LLC retained over the Net Liabilities of NCM LLC as of April 11, 2023. The investment of NCM LLC was measured at cost minus any impairment in accordance with the measurement alternative outlined in ASC 321—Investments—Equity Securities. While NCM LLC remained in bankruptcy, NCM, Inc. accounted for the retained equity interest in NCM LLC at cost less impairment, if any, plus or minus changes resulting from observable price changes in orderly market transactions. Upon the deconsolidation of NCM LLC, the original cost of the investment was valued based upon NCM, Inc.'s ownership of the secured debt of NCM LLC and an estimation of the enterprise value of NCM LLC developed utilizing discounted cash flows and comparable company analysis as of the Petition Date. Significant assumptions utilized within these analyses included the weighted average cost of capital and NCM LLC’s forecasted cash flows.

On August 7, 2023, NCM LLC emerged from bankruptcy and NCM, Inc. contributed $15.0 million in cash to NCM LLC in exchange for 2.8% of additional ownership of NCM LLC in accordance with the NCMI Capital Contribution and $0.5 million to assist with payments to unsecured creditors in accordance with the settlement with the unsecured creditors. NCM, Inc. also issued 83,421,135 shares to the secured creditors in accordance with the NCMI 9019 Settlement and terms of the Plan with a fair value of $245.3 million based on the closing stock price of $2.94. Upon NCM LLC’s emergence from bankruptcy, NCM, Inc. retained 100.0% of NCM LLC, regained control of and reconsolidated NCM LLC.

The Company accounted for the NCM LLC reconsolidation as a business combination under ASC 805—Business Combinations and accordingly, the purchase price was allocated to the assets acquired and liabilities assumed based on their estimated fair values as of the date of reconsolidation, the Effective Date. The determination of fair values required management to make significant estimates and assumptions. The estimated fair values of the assets acquired and liabilities assumed are considered provisional and are based on currently available information. The Company believes that the information available provides a reasonable basis for estimating the fair values of assets acquired and liabilities assumed; however, these provisional estimates may be adjusted upon the availability of new information regarding facts and circumstances which existed at the reconsolidation date. The Company expects to finalize the valuation of assets and liabilities as soon as practicable, but not later than one year from the reconsolidation date.

The following table summarizes the fair value of NCM LLC and provisional fair values of the assets acquired and liabilities assumed as of the reconsolidation date:


Fair value of assets acquired:
Cash, cash equivalents and restricted cash	$	49.6
Receivables, net (1)	74.8
Prepaid expenses and other current assets	7.2
Property and equipment, net	14.8
Other investments	0.9
Debt issuance costs, net	2.4
Fair value of intangible assets	415.0
Other assets	10.0
Total assets acquired	574.7
Fair value of liabilities assumed:
Amounts due to members, net	(15.3)
Accrued expenses	(0.7)
Accrued payroll and related expenses	(9.9)
Accounts payable	(37.3)
Deferred revenue	(11.1)
Other current liabilities	(1.5)
Long-term debt	(10.0)
Other liabilities	(5.5)


Total liabilities assumed	(91.3)
Fair value of NCM LLC	$	483.4

(1)Includes a valuation adjustment recorded during the three months ended December 28, 2023 that decreased accounts receivable, net by $0.2 million.

The provisional identifiable intangible assets of $415.0 million are subject to amortization. The following table summarizes the major classes of intangible assets acquired and their respective weighted-average estimated useful lives.


	Estimated Fair Value		Useful Life (years)
Exhibitor service agreements	$	250.0	13.0
Network affiliates agreements	75.0		16.0
Customer relationships	75.0		6.0
Trademarks	15.0		8.0
Total intangible assets	$	415.0

The estimated fair values of the ESAs, network affiliate agreements and trademarks were estimated using the income approach. The multi-period excess earnings method starts with a forecast of all of the expected future net cash flows associated with the asset. The forecasts are then adjusted to present value by applying an appropriate discount rate that reflects the risks associated with the company specific cash flow streams. Significant assumptions utilized within the income approach include the weighted average cost of capital and forecasted cash flows. The estimated fair values of the customer relationships were estimated using the cost approach. The cost approach included estimating the investment required to replace the contracts with customers, with significant assumptions including the replacement cost. The Company elected the practical expedients allowed in ASC 805-20-30-29a in estimating the fair value of the contract liabilities assumed.

Upon NCM LLC’s emergence from the Chapter 11 Case, NCM, Inc. remeasured the value of the investment in NCM LLC to the estimated fair value calculated as NCM, Inc.’s percentage ownership of NCM LLC, due to NCM, Inc.’s ownership of the secured debt of NCM LLC and the NCMI Capital Contribution, multiplied by the fair value of NCM LLC as of the Effective Date of $483.4 million. The value of the cost investment of NCM LLC immediately prior to the Effective Date was $11.9 million based upon NCM, Inc.’s ownership of the secured debt of NCM LLC and an estimation of the enterprise value of NCM LLC developed utilizing discounted cash flows and comparable company analysis as of the Petition Date. The increase in the fair value resulted in a gain on remeasurement of the investment in NCM LLC of $35.5 million.

Upon reconsolidation, NCM, Inc. recorded the provisional fair values of the assets acquired and liabilities assumed as of the reconsolidation date and the investment in NCM LLC was further adjusted to the full purchase price value of $483.4 million. The difference between the purchase price of NCM LLC and the fair value of NCM, Inc.’s investment in NCM LLC as calculated above, the $15.5 million of cash contributed by NCM, Inc. (consisting of $0.5 million related to the General Unsecured Claim Pool and $15.0 million under the NCMI Capital Contribution) and the shares issued to NCM LLC’s secured lenders of $245.3 million resulted in a gain of $167.8 million upon the reconsolidation of NCM LLC. The Company recognized a gain due to the variance between the fair value of NCM LLC’s assets and liabilities and NCM, Inc.’s depressed stock price on the Effective Date and the NCM, Inc. shares retained by the existing shareholders as part of the NCMI 9019 Settlement. NCM, Inc.’s stock price has been negatively impacted beginning with the COVID-19 pandemic followed by Cineworld’s bankruptcy proceeding and NCM LLC’s Chapter 11 Case, as well as by other socioeconomic factors.

The Company’s Consolidated Statements of Operations include total net revenues and net loss attributable to NCM LLC of $155.1 million and $42.0 million, respectively, for the total of the consolidated periods of December 30, 2022 through April 11, 2023 and August 7, 2023 through December 28, 2023.

Pro Forma Financial Information (Unaudited)

The following table presents unaudited pro forma financial information as if the NCM LLC reconsolidation had occurred on December 31, 2021. The unaudited pro forma results reflect adjustments for depreciation of acquired property and equipment, amortization of acquired intangible assets and amortization of acquired debt issuance costs. The unaudited pro forma financial information is presented for informational purposes only and is not necessarily indicative of future operations or results had the NCM LLC reconsolidation been completed as of December 31, 2021.


	Year ended
	December 28, 2023		December 29, 2022
Revenue	$	259.8	$	249.2
Net (Loss) Income	$	(200.5)	$	755.9