National CineMedia (NCMI) 10-Q 8 May 18 2018 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 29, 2018	May 03, 2018
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 29, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q1
Trading Symbol	NCMI
Entity Registrant Name	National CineMedia, Inc.
Entity Central Index Key	1,377,630
Entity Filer Category	Accelerated Filer
Current Fiscal Year End Date	--12-27
Entity Common Stock, Shares Outstanding		78,994,527

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($) $ in Millions		Mar. 29, 2018	Dec. 28, 2017
CURRENT ASSETS:
Cash and cash equivalents		$ 46	$ 30.2
Short-term marketable securities		22	13.1
Receivables, net of allowance of $5.7 and $6.0, respectively		115	160.6
Prepaid expenses		4.9	4.2
Income tax receivable		0.3	0.2
Current portion of notes receivable - founding members	[1]	4.2	4.2
Other current assets		0.2	0.1
Total current assets		192.6	212.6
NON-CURRENT ASSETS:
Property and equipment, net of accumulated depreciation of $72.9 and $70.4, respectively		31.5	30.7
Intangible assets, net of accumulated amortization of $152.1 and $145.4, respectively		724.2	717.2
Deferred tax assets, net of valuation allowance of $89.1 and $98.1, respectively		186.5	186
Long-term notes receivable, net of current portion - founding members	[1]	4.1	4.1
Other investments		3.1	3.5
Long-term marketable securities		13.2	16.2
Debt issuance costs, net		1.1	1.3
Other assets		1.4	1.5
Total non-current assets		965.1	960.5
TOTAL ASSETS		1,157.7	1,173.1
CURRENT LIABILITIES:
Amounts due to founding members, net		10.8	32.7
Payable to founding members under tax receivable agreement	[2]	19.6	19.6
Accrued expenses		17.1	19.9
Accrued payroll and related expenses		8.8	11.1
Accounts payable		17	19.3
Deferred revenue		6.1	7.1
Total current liabilities		79.4	109.7
NON-CURRENT LIABILITIES:
Long-term debt, net of debt issuance costs of $8.2 and $8.7, respectively		944.8	923.3
Deferred tax liability		0.1
Income tax payable		0.2	0.3
Payable to founding members under tax receivable agreement	[3]	214.3	212.6
Other liabilities		3.3	2
Total non-current liabilities		1,162.7	1,138.2
Total liabilities		1,242.1	1,247.9
COMMITMENTS AND CONTINGENCIES (NOTE 8)
EQUITY/(DEFICIT):
Preferred stock, $0.01 par value; 10,000,000 shares authorized, none issued and outstanding, respectively
Common stock, $0.01 par value; 175,000,000 shares authorized, 76,904,155 and 76,242,222 issued and outstanding, respectively		0.8	0.8
Additional paid in capital/(deficit)		(229.3)	(233.1)
Retained earnings (distributions in excess of earnings)		(145.6)	(130.2)
Total NCM, Inc. stockholders’ equity/(deficit)		(374.1)	(362.5)
Noncontrolling interests		289.7	287.7
Total equity/(deficit)		(84.4)	(74.8)
TOTAL LIABILITIES AND EQUITY/(DEFICIT)		$ 1,157.7	$ 1,173.1
[1]	Refer to the discussion of notes receivable from the founding members above.
[2]	The Company paid the founding members $18.8 million in the second quarter of 2017 which was for the 2016 tax year. The payment for 2017 occurred in the second quarter of 2018.
[3]	These balances have been recast following the adoption of the change in accounting principle discussed within Note 1—The Company.

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) (PARENTHETICAL) - USD ($) $ in Millions	Mar. 29, 2018	Dec. 28, 2017
Statement Of Financial Position [Abstract]
Allowance for doubtful accounts receivable	$ 5.7	$ 6
Accumulated depreciation, property and equipment	72.9	70.4
Accumulated amortization, intangible assets	152.1	145.4
Deferred tax assets, valuation allowance	89.1	98.1
Debt issuance costs, long-term	$ 8.2	$ 8.7
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	175,000,000	175,000,000
Common stock, shares issued	76,904,155	76,242,222
Common stock, shares outstanding	76,904,155	76,242,222

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF INCOME (UNAUDITED) - USD ($) $ in Millions		3 Months Ended
		Mar. 29, 2018	Mar. 30, 2017
Income Statement [Abstract]
REVENUE (including revenue from founding members of $8.0 and $8.4, respectively)		$ 80.2	$ 71.9
OPERATING EXPENSES:
Advertising operating costs		7	5
Network costs		3.5	4.2
Theater access fees—founding members	[1]	20.6	20.6
Selling and marketing costs		16	18.1
Administrative and other costs		12.6	9.3
Depreciation and amortization		9.5	9.6
Total		69.2	66.8
OPERATING INCOME		11	5.1
NON-OPERATING EXPENSES:
Interest on borrowings		13.8	13.2
Interest income		(0.2)	(0.4)
Gain on re-measurement of the payable to founding members under the tax receivable agreement		(0.1)
Other non-operating income			(0.1)
Total		13.5	12.7
LOSS BEFORE INCOME TAXES		(2.5)	(7.6)
Income tax expense (benefit)		1	(1.8)
CONSOLIDATED NET LOSS		(3.5)	(5.8)
Less: Net loss attributable to noncontrolling interests		(1.6)	(4.5)
NET LOSS ATTRIBUTABLE TO NCM, INC.		$ (1.9)	$ (1.3)
NET LOSS PER NCM, INC. COMMON SHARE:
Basic		$ (0.03)	$ (0.02)
Diluted		$ (0.03)	$ (0.02)
WEIGHTED AVERAGE SHARES OUTSTANDING:
Basic		76,640,414	60,309,087
Diluted		76,640,414	60,309,087
Dividends declared per common share		$ 0.17	$ 0.22
[1]	Comprised of payments per theater attendee and payments per digital screen with respect to the founding member theaters included in the Company’s network, including payments for access to higher quality digital cinema equipment.

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF INCOME (PARENTHETICAL) (UNAUDITED) - USD ($) $ in Millions	3 Months Ended
	Mar. 29, 2018	Mar. 30, 2017
Income Statement [Abstract]
Revenue from founding members	$ 8	$ 8.4

CONDENSED CONSOLIDATED STATEME6

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Millions	3 Months Ended
	Mar. 29, 2018	Mar. 30, 2017
CASH FLOWS FROM OPERATING ACTIVITIES:
Consolidated net loss	$ (3.5)	$ (5.8)
Adjustments to reconcile consolidated net loss to net cash provided by operating activities:
Deferred income tax expense	0.7	(2)
Depreciation and amortization	9.5	9.6
Non-cash share-based compensation	2.8	2.7
Impairment on investment	0.4	1.4
Amortization of debt issuance costs	0.7	0.7
Non-cash gain on re-measurement of the payable to founding members under the tax receivable agreement	(0.1)
Other		(0.1)
Changes in operating assets and liabilities:
Receivables, net	45.5	67.9
Accounts payable and accrued expenses	(5.8)	(12.2)
Amounts due to founding members, net	0.1	(0.4)
Deferred revenue	(1)	(3)
Income taxes and other	0.2	(1.8)
Net cash provided by operating activities	49.5	57
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment	(3.5)	(2.9)
Purchases of marketable securities	(7.9)	(17)
Proceeds from sale and maturities of marketable securities	2	12
Purchases of intangible assets from network affiliates		(0.2)
Proceeds from notes receivable - founding members		1.4
Net cash used in investing activities	(9.4)	(6.7)
CASH FLOWS FROM FINANCING ACTIVITIES:
Payment of dividends	(15)	(15.3)
Proceeds from borrowings	58	50
Repayments of borrowings	(37)	(35)
Founding member integration and other encumbered theater payments	9.4	1
Distributions to founding members	(37.6)	(39.9)
Proceeds from stock option exercises		0.6
Repurchase of stock for restricted stock tax withholding	(2.1)	(4.5)
Net cash used in financing activities	(24.3)	(43.1)
CHANGE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH:	15.8	7.2
Cash, cash equivalents and restricted cash at beginning of period	30.2	23.3
Cash, cash equivalents and restricted cash at end of period	46	30.5
Supplemental disclosure of non-cash financing and investing activity:
Purchase of an intangible asset with NCM LLC equity	15.9	201.8
Accrued distributions to founding members	8.4	5
Accrued integration and other encumbered theater payments due from founding members	1.9
Increase in dividends not requiring cash in the period	0.2	0.1
Supplemental disclosure of cash flow information:
Cash paid for interest	11.6	9.8
Cash paid for income taxes, net of refunds	$ 0.1	$ 0.3

CONDENSED CONSOLIDATED STATEME7

CONDENSED CONSOLIDATED STATEMENTS OF EQUITY/(DEFICIT) (UNAUDITED) - USD ($) $ in Millions	Total	Common Stock [Member]	Additional Paid In Capital (Deficit) [Member]	Retained Earnings (Distribution In Excess Of Earnings) [Member]	Noncontrolling Interest [Member]
Balance at Dec. 29, 2016	$ (232.2)	$ 0.6	$ (343.6)	$ (130.7)	$ 241.5
Balance, shares at Dec. 29, 2016		59,874,412
Distributions to founding members	(5)				(5)
NCM LLC equity issued for purchase of intangible asset	201.8		78.8		123
Income tax and other impacts of NCM LLC ownership changes	(35.5)		(53.5)		18
Comprehensive loss, net of tax	(5.8)			(1.3)	(4.5)
Share-based compensation issued, value	(3.9)		(3.9)
Share-based compensation issued, shares		720,989
Share-based compensation expense/capitalized	2.8		1.5		1.3
Cash dividends declared	(13.4)			(13.4)
Balance at Mar. 30, 2017	(91.2)	$ 0.6	(320.7)	(145.4)	374.3
Balance, shares at Mar. 30, 2017		60,595,401
Balance at Dec. 28, 2017	$ (74.8)	$ 0.8	(233.1)	(130.2)	287.7
Balance, shares at Dec. 28, 2017	76,242,222	76,242,222
Cumulative-effect adjustment for adoption ofASU 2014-09	$ (0.2)			(0.2)
Distributions to founding members	(8.4)				(8.4)
NCM LLC equity issued for purchase of intangible asset	15.9		7.7		8.2
Income tax and other impacts of NCM LLC ownership changes	(0.8)		(3.7)		2.9
Comprehensive loss, net of tax	(3.5)			(1.9)	(1.6)
Share-based compensation issued, value	(2.1)		(2.1)
Share-based compensation issued, shares		661,933
Share-based compensation expense/capitalized	2.8		1.9		0.9
Cash dividends declared	(13.3)			(13.3)
Balance at Mar. 29, 2018	$ (84.4)	$ 0.8	$ (229.3)	$ (145.6)	$ 289.7
Balance, shares at Mar. 29, 2018	76,904,155	76,904,155

CONDENSED CONSOLIDATED STATEME8

CONDENSED CONSOLIDATED STATEMENTS OF EQUITY/(DEFICIT) (PARENTHETICAL) (UNAUDITED) - $ / shares	3 Months Ended
	Mar. 29, 2018	Mar. 30, 2017
Statement Of Stockholders Equity [Abstract]
Dividends per share	$ 0.17	$ 0.22

The Company

The Company	3 Months Ended
	Mar. 29, 2018
Accounting Policies [Abstract]
The Company	1. THE COMPANY Description of Business National CineMedia, Inc. (“NCM, Inc.”) was incorporated in Delaware as a holding company with the sole purpose of becoming a member and sole manager of National CineMedia, LLC (“NCM LLC”), a limited liability company owned by NCM, Inc., American Multi-Cinema, Inc. and AMC ShowPlace Theatres, Inc., wholly owned subsidiaries of AMC Entertainment, Inc. (“AMC”), Regal Cinemas, Inc. and Regal CineMedia Holdings, LLC, wholly owned subsidiaries of Cineworld Group plc and Regal Entertainment Group (“Regal”) and Cinemark Media, Inc. and Cinemark USA, Inc., wholly owned subsidiaries of Cinemark Holdings, Inc. (“Cinemark”). The terms “NCM”, “the Company” or “we” shall, unless the context otherwise requires, be deemed to include the consolidated entity. AMC, Regal, Cinemark and their affiliates are referred to in this document as “founding members”. NCM LLC operates the largest digital in-theater network in North America, allowing NCM LLC to sell advertising under long-term exhibitor services agreements (“ESAs”) with the founding members (approximately 19 years remaining as of March 29, 2018) and certain third-party theater circuits, referred to in this document as “network affiliates” under long-term network affiliate agreements, which have terms from one to twenty years. As of March 29, 2018, NCM LLC had 157,564,977 common membership units outstanding, of which 76,904,155 (48.8%) were owned by NCM, Inc., 30,403,438 (19.3%) were owned by Regal, 28,779,904 (18.3%) were owned by Cinemark and 21,477,480 (13.6%) were owned by AMC. The membership units held by the founding members are exchangeable into NCM, Inc. common stock on a one-for-one basis. Basis of Presentation The Company has prepared the unaudited Condensed Consolidated Financial Statements and related notes of NCM, Inc. in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and the rules and regulations of the Securities and Exchange Commission (“SEC”). Accordingly, certain information and footnote disclosures typically included in an annual report have been condensed or omitted for this quarterly report. The balance sheet as of December 28, 2017 is derived from the audited financial statements of NCM, Inc. Therefore, the unaudited Condensed Consolidated Financial Statements should be read in conjunction with the audited Consolidated Financial Statements and notes thereto included in the Company’s annual report on Form 10-K filed for the fiscal year ended December 28, 2017. 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. The Company’s business is seasonal and for this and other reasons operating results for interim periods may not be indicative of the Company’s full year results or future performance. As a result of the various related party agreements discussed in Note 5— Related Party Transactions 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 and income taxes. Actual results could differ from those estimates. Significant Accounting Policies The Company’s annual financial statements included in its Form 10-K filed for the fiscal year ended December 28, 2017 contain a complete discussion of the Company’s significant accounting policies. Following is additional information related to the Company’s accounting policies. Revenue Recognition —The Company derives revenue principally from the advertising business, which includes on-screen and lobby network (LEN) advertising and lobby promotions and advertising on entertainment websites and mobile applications owned by NCM LLC and other companies. Revenue is recognized over time as the customer receives the benefits provided by NCM LLC’s advertising services and the Company has the right to payment for performance to date. 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 . Concentration of Credit Risk and Significant Customers —Bad debts are provided for using the allowance for doubtful accounts method based on historical experience and management’s evaluation of outstanding receivables at the end of the period. Receivables are written off when management determines amounts are uncollectible. Trade accounts receivable are uncollateralized and represent a large number of geographically dispersed debtors. The collectability risk with respect to national and regional advertising is reduced by transacting with founding members or large, national advertising agencies who have strong reputations in the advertising industry and clients with stable financial positions. The Company has smaller contracts with thousands of local clients that are not individually significant. As of March 29, 2018 and December 28, 2017, there were no advertising agency groups or individual customers through which the Company sources national advertising revenue representing more than 10% of the Company’s outstanding gross receivable balance. During the three months ended March 29, 2018 and March 30, 2017, the Company had no customers that accounted for more than 10% of revenue. Share-Based Compensation —The Company has issued stock options and restricted stock to certain employees and restricted stock units to its independent directors. The Company has not granted stock options since 2012. In 2017 and 2018, the restricted stock grants for Company officers vest upon the achievement of Company performance measures and/or service conditions, while non-officer grants vest only upon the achievement of service conditions. Compensation expense of restricted stock that vests upon the achievement of Company performance measures is based on management’s financial projections and the probability of achieving the projections, which require considerable judgment. A cumulative adjustment is recorded to share-based compensation expense in periods that management changes its estimate of the number of shares of restricted stock 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 that is expected to vest and are only paid with respect to shares that actually vest. During the three months ended March 29, 2018 and March 30, 2017, 956,239 and 978,359 shares of restricted stock and restricted stock units vested, respectively. During the three months ended March 29, 2018, no stock options were exercised. During the three months ended March 30, 2017, 58,450 stock options were exercised at a weighted average exercise price of $11.04 per share. Consolidation —NCM, Inc. consolidates the accounts of NCM LLC under the provisions of ASC 810, Consolidation (“ASC 810”). 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): Three Months Ended March 29, 2018 March 30, 2017 Net loss attributable to NCM, Inc. $ (1.9 ) $ (1.3 ) NCM LLC equity issued for purchase of intangible asset 7.7 78.8 Income tax and other impacts of subsidiary ownership changes (3.7 ) (53.5 ) Change from net loss attributable to NCM, Inc. and transfers from noncontrolling interests $ 2.1 $ 24.0 Recently Adopted Accounting Pronouncements During the first quarter of 2018, the Company adopted Accounting Standards Update 2014-09, Revenue from Contracts with Customers (Topic 606) Revenue from Contracts with Customers During the first quarter of 2018, the Company adopted Accounting Standards Update 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities Technical Corrections and Improvements to Financial Instruments – Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities During the first quarter of 2018, the Company adopted Accounting Standards Update 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments During the first quarter of 2018, the Company adopted Accounting Standards Update 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash Recently Issued Accounting Pronouncements In February 2016, the FASB issued Accounting Standards Update 2016-02, Leases (Topic 842) In June 2016, the FASB issued Accounting Standards Update 2016-13, Financial Instruments – Credit Losses (Topic 326), Measurement of Credit Losses on Financial Statements In March 2018, the FASB issued Accounting Standards Update 2018-04, Investments – Debt Securities (Topic 320) and Regulated Operations (Topic 980): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 117 and SEC Release No. 33-9273 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 unaudited Condensed Consolidated Financial Statements or notes thereto. Change in Accounting Principle and Correction of an Error During the first quarter of 2018, the Company changed its method of accounting for its payable to founding members under the tax receivable agreement (“TRA”), which requires the Company to pay 90% of the expected cash savings to NCM, Inc. from federal, state, and local jurisdictions upon realization of amortization and other deductions specified under the TRA. At inception of the TRA in 2007, the payable was recorded at the fair value by discounting the amounts expected to be payable to founding members under the TRA at the Company’s weighted average cost of capital. The Company then remeasured the present value of the payable to founding members under the TRA each subsequent reporting period. As a result of the change in accounting principle, the payable is now stated at the undiscounted amount of all expected future payments under the agreement. The Company believes that the undiscounted presentation is preferable because it is consistent with the predominant accounting method used by other companies with such TRA agreements and is more consistent with the undiscounted approach used for the corresponding deferred tax assets that are subject to the TRA. Accordingly, the Condensed Consolidated Balance Sheets, Condensed Consolidated Statements of Income, Condensed Statements of Equity (Deficit) and Condensed Consolidated Statement of Cash Flows for the respective prior periods have been recast to reflect retrospective application of the change in accounting principle. Since this change in accounting principle dates back to the Company’s IPO, the Company has recorded the cumulative effect for the change in accounting principle to beginning retained earnings as of December 29, 2016. Additionally, subsequent to the issuance of the Company’s Consolidated Financial Statements for the year ended December 29, 2016, the Company identified and corrected an immaterial non-cash error related to the accounting under ASC 740 for the Company’s payable to founding members under the TRA which was corrected within the Company’s Form 10-K for the period ending December 28, 2017. As a result of the error, the liability under the TRA (including the historical discount on such payable) and related accounts for the year ended December 29, 2016 were restated from the amount previously reported to reflect the additional amounts that will be payable under the TRA upon settlement of all expected future payments to the founding members. Further, the deferred tax liability recorded at the IPO related to the discounted TRA liability was reversed to reflect all applicable basis differences related to the TRA. The impact of the error on the Condensed Consolidated Statements of Income and the Condensed Consolidated Statement of Cash Flows for the three months ended March 30, 2017 is presented within the tables below and the impact of the error on the Condensed Consolidated Statement of Equity for the three months ended March 30, 2017 is stated below. The Condensed Consolidated Financial Statements and corresponding footnotes for the three months ended March 30, 2017 have been restated from the amounts previously reported to reflect the correction of this error as shown within the tables below. The following table presents the effect of the change in accounting principle to the December 29, 2016 beginning retained earnings balance and additional paid in capital (deficit) balance (in millions): Beginning retained earnings, as of December 29, 2016 – as previously reported $ (248.3 ) Cumulative effect for change in accounting principle 117.6 Beginning retained earnings, as of December 29, 2016 – as adjusted $ (130.7 ) Beginning additional paid in capital (deficit), as of December 29, 2016 – as previously reported $ (110.5 ) Cumulative effect for change in accounting principle (233.1 ) Beginning additional paid in capital (deficit), as of December 29, 2016 – as adjusted $ (343.6 ) The following table presents the effects of the change in accounting principle to the Condensed Consolidated Balance Sheet (in millions): As of December 28, 2017 As Reported Change in Accounting Principle As Adjusted Long-term deferred tax assets, net of valuation allowance of $98.1 $ 161.0 $ 25.0 $ 186.0 TOTAL ASSETS 1,148.1 25.0 1,173.1 Long-term payable to founding members under tax receivable agreement 114.0 98.6 212.6 Total liabilities 1,149.3 98.6 1,247.9 Additional paid in capital (deficit) 13.8 (246.9 ) (233.1 ) Retained earnings (distributions in excess of earnings) (303.5 ) 173.3 (130.2 ) Total equity/(deficit) (1.2 ) (73.6 ) (74.8 ) TOTAL LIABILITIES AND EQUITY/DEFICIT 1,148.1 25.0 1,173.1 The following table presents the effects of the correction of the prior period error and change in accounting principle to the Condensed Consolidated Statement of Income (in millions, except for per share data): Three Months Ended March 30, 2017 As Reported Correction of an Error As Corrected Change in Accounting Principle As Corrected and Adjusted Accretion of interest on the discounted payable to founding members under tax receivable agreement $ 3.4 $ 1.4 $ 4.8 $ (4.8 ) $ — Total non-operating expenses 16.1 1.4 17.5 (4.8 ) 12.7 LOSS BEFORE INCOME TAXES (11.0 ) (1.4 ) (12.4 ) 4.8 (7.6 ) Income tax benefit (1.5 ) 1.0 (0.5 ) (1.3 ) (1.8 ) CONSOLIDATED NET LOSS (9.5 ) (2.4 ) (11.9 ) 6.1 (5.8 ) NET LOSS ATTRIBUTABLE TO NCM, INC. $ (5.0 ) $ (2.4 ) $ (7.4 ) $ 6.1 $ (1.3 ) NET LOSS PER NCM, INC. COMMON SHARE: Basic $ (0.08 ) $ (0.04 ) $ (0.12 ) $ 0.10 $ (0.02 ) Diluted $ (0.08 ) $ (0.04 ) $ (0.12 ) $ 0.10 $ (0.02 ) The following table presents the effects of the correction of the prior period error and change in accounting principle to the Condensed Consolidated Statement of Cash Flow (in millions): Three Months Ended March 30, 2017 As Reported Correction of an Error As Corrected Change in Accounting Principle As Corrected and Adjusted Consolidated net loss $ (9.5 ) $ (2.4 ) $ (11.9 ) $ 6.1 $ (5.8 ) Adjustments to reconcile consolidated net income to net cash provided by operating activities: Deferred income tax expense (1.7 ) 1.0 (0.7 ) (1.3 ) (2.0 ) Accretion of interest on the discounted payable to founding members under tax receivable agreement 3.4 1.4 4.8 (4.8 ) — Net cash provided by operating activities 57.0 — 57.0 — 57.0 The correction of the error resulted in an increase of $3.4 million within the activity and a decrease of $93.9 million in the ending balance of the additional paid in capital (deficit) balance for the quarter ended March 30, 2017. The change in accounting principle resulted in a decrease of $13.6 million within the activity and an increase of $219.6 million in the ending balance of the additional paid in capital (deficit) balance for the quarter ended March 30, 2017. These adjustments were within the ‘Income tax and other impacts of NCM LLC ownership changes’ line of the Condensed Consolidated Statements of Equity included herein. The change in accounting principle resulted in an $2.1 million decrease in the net loss and a $0.03 decrease in net loss per share for the quarter ended March 29, 2018.

Revenue from Contracts with Cus

Revenue from Contracts with Customers	3 Months Ended
	Mar. 29, 2018
Revenue From Contract With Customer [Abstract]
Revenue from Contracts with Customers	2. REVENUE FROM CONTRACTS WITH CUSTOMERS On December 29, 2017, the Company adopted ASU 2014-09. The following disclosures have been added in accordance with ASU 2014-09. Revenue Recognition The Company derives revenue principally from the sale of advertising to national, regional and local businesses in Noovie Cinema Accelerator National advertising, including advertising under the beverage concessionaire and PSA agreements, is sold on a cost per thousand “CPM” basis. The Company recognizes national 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 Customer contracts often include multiple advertising services to reach the movie goer 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. Revenues for advertising barter transactions are recognized when advertising is provided, and products and services received are charged to expense when used. The Company makes contractual guarantees to deliver a specified number of impressions to view the customers’ advertising. If those contracted number of impressions are not delivered, the Company will run additional advertising to deliver the contracted impressions at a later date. The deferred portion of the revenue associated with undelivered impressions is referred to as a make-good provision. In rare cases, the Company will make a cash refund of the portion of the contract related to the undelivered impressions. Given the limited history of cash settlements of the make-good provision, the Company recognizes revenue on the guaranteed contracts as the impressions are delivered and no reserve for variable consideration is recorded. The Company defers the revenue associated with the make-good until the advertising airs to the theater attendance specified in the advertising contract. The make-good provision is recorded within accrued expenses in the Condensed Consolidated Balance Sheets. As of March 29, 2018 and December 28, 2017, the Company had a make-good provision of $1.9 million and $5.5 million, respectively. 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 has certain contracts with two-year terms that are noncancelable following a specified date within the contract period. The estimated revenue expected to be recognized in the future related to these contracted performance obligations that are unsatisfied (or partially unsatisfied) as of March 29, 2018, was $13.2 million, $5.5 million of which is expected to be recognized in 2018 and $7.7 million is expected to be recognized in 2019. 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, other of the Company’s contracts longer than one year that are cancelable are not included within this disclosure. Disaggregation of Revenue The Company disaggregates revenue based upon the type of customer: national; local and regional; and beverage concessionaire. 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 three-month periods ended March 29, 2018 and March 30, 2017: Three months ended March 29, 2018 March 30, 2017 National advertising revenue $ 54.8 $ 44.4 Local and regional advertising revenue 17.4 19.1 Founding member advertising revenue from beverage concessionaire agreements 8.0 8.4 Total revenue $ 80.2 $ 71.9 Deferred Revenue and Unbilled Accounts Receivable The changes in deferred revenue for the three months ended March 29, 2018 were as follows (in millions): Three months ended March 29, 2018 Balance at beginning of period $ (7.1 ) Performance obligations satisfied 6.6 New contract liabilities (5.6 ) Balance at end of period $ (6.1 ) Unbilled accounts receivable is classified as a current asset as it is expected to be billed within the next twelve months. As of March 29, 2018 and December 28, 2017, the Company had $5.9 million and $10.6 million in unbilled accounts receivable, respectively. 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 sales and marketing expenses in the Condensed Consolidated Statement of Income. The Company does not disclose the value of unsatisfied performance obligations for contracts with an original expected length of one year or less.

Loss Per Share

Loss Per Share	3 Months Ended
	Mar. 29, 2018
Earnings Per Share [Abstract]
Loss Per Share	3. LOSS PER SHARE Basic loss per share is computed on the basis of the weighted average number of common shares outstanding. Diluted earnings 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 restricted stock units using the treasury stock method. The components of basic and diluted loss per NCM, Inc. share are as follows: Three Months Ended March 29, 2018 March 30, 2017 Net loss attributable to NCM, Inc. (in millions) $ (1.9 ) $ (1.3 ) Weighted average shares outstanding: Basic 76,640,414 60,309,087 Add: Dilutive effect of stock options and restricted stock — — Diluted 76,640,414 60,309,087 Loss per NCM, Inc. share: Basic $ (0.03 ) $ (0.02 ) Diluted $ (0.03 ) $ (0.02 )

Intangible Assets

Intangible Assets	3 Months Ended
	Mar. 29, 2018
Goodwill And Intangible Assets Disclosure [Abstract]
Intangible Assets	4. INTANGIBLE ASSETS Intangible assets consist of contractual rights to provide the Company’s services within the theaters of the founding members and network affiliates and are stated at cost, net of accumulated amortization. The Company’s intangible assets with its founding members are recorded at 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. In addition, the Company records intangible assets for up-front fees paid to network affiliates upon commencement of a network affiliate agreement. The Company’s intangible assets have a finite useful life and the Company amortizes the assets over the remaining useful life corresponding with the ESAs or the term of the network affiliate agreement. Common Unit Adjustments —In accordance with NCM LLC’s Common Unit Adjustment Agreement with its founding members, on an annual basis NCM LLC determines the amount of common membership units to be issued to or returned by the founding members based on theater additions or dispositions during the previous year. In addition, NCM LLC’s Common Unit Adjustment Agreement requires that a Common Unit Adjustment occur for a specific founding member 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. During the first quarter of 2018, NCM LLC issued 2,821,710 (3,736,860 issued, net of 915,150 returned) common membership units to its founding members for the rights to exclusive access to the theater screens and attendees added, net of dispositions by the founding members to NCM LLC’s network during the 2017 fiscal year and NCM LLC recorded a net intangible asset of $15.9 million during the first quarter of 2018 as a result of the Common Unit Adjustment. During the first quarter of 2017, NCM LLC issued 2,351,029 common membership units to its founding members for the rights to exclusive access to the theater screens and attendees added, net of dispositions by the founding members to NCM LLC’s network during the 2016 fiscal year. Also during the first quarter of 2017, NCM, Inc. and NCM LLC entered into a binding Memorandum of Understanding (“MOU”) with AMC to effectuate aspects of a final judgment (the “Final Judgment”) entered into by the Department of Justice (the “DOJ”) in connection with AMC’s acquisition of Carmike Cinemas, Inc. (“Carmike”). Pursuant to the MOU, the Company issued 18,425,423 NCM LLC common membership units to AMC in respect of the annual attendance at such Carmike theaters in accordance with the Common Unit Adjustment Agreement during the first quarter of 2017. Further, the Final Judgment required AMC to transfer advertising rights to 17 theaters from NCM LLC to another advertising provider. Pursuant to the MOU, AMC surrendered 4,657,673 NCM LLC common membership units in respect of such theaters. The 4,657,673 NCM LLC common membership units were comprised of (i) 2,850,453 NCM LLC common membership units pursuant to the adjustment for divested theaters in the Common Unit Adjustment Agreement and (ii) an additional 1,807,220 NCM LLC common membership units valued at $25.0 million . 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 founding members may elect to receive common membership units related to those encumbered theaters in connection with the Common Unit Adjustment. If the founding members 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 theaters 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 founding members’ on-screen advertising commitments under their beverage concessionaire agreements for encumbered theaters. These payments are also accounted for as a reduction to the intangible asset. During the three months ended March 29, 2018 and March 30, 2017, the Company recorded a reduction to net intangible assets of $2.2 million and $0.4 million, respectively, related to integration and other encumbered theater payments. These payments received from AMC related to their acquisitions of theaters from Carmike and Rave Cinemas and from Cinemark related to their acquisition of theaters from Rave Cinemas. During the three months ended March 29, 2018 and March 30, 2017, AMC and Cinemark paid a total of $9.4 million and $1.0 million, respectively, in integration and other encumbered theater payments (as payments are made one quarter and one month in arrears, respectively). If common membership units are issued to a founding member 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.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 29, 2018
Related Party Transactions [Abstract]
Related Party Transactions	5. RELATED PARTY TRANSACTIONS Founding Member Transactions —In connection with NCM, Inc.’s initial public offering (“IPO”), the Company entered into several agreements to define and regulate the relationships among NCM, Inc., NCM LLC and the founding members. They include the following: • ESAs. Under the ESAs, NCM LLC is the exclusive provider within the United States of advertising services in the founding members’ theaters (subject to pre-existing contractual obligations and other limited exceptions for the benefit of the founding members). The advertising services include the use of the digital content network (“DCN”) equipment required to deliver the on-screen advertising and other content included in the Noovie pre-show, use of the lobby entertainment network (“LEN”) and rights to sell and display certain lobby promotions. Further, 30 to 60 seconds of advertising included in the Noovie pre-show is sold to NCM LLC’s founding members to satisfy the founding members’ on-screen advertising commitments under their beverage concessionaire agreements. In consideration for access to the founding members’ theaters, theater patrons, the network equipment required to display on-screen and LEN video advertising and the use of theaters for lobby promotions, the founding members receive a monthly theater access fee. • Common Unit Adjustment Agreement. The Common Unit Adjustment Agreement provides a mechanism for increasing or decreasing the membership units held by the founding members based on the acquisition or construction of new theaters or sale or closure of theaters that are operated by each founding member and included in NCM LLC’s network. • Tax Receivable Agreement. The tax receivable agreement provides for the effective payment by NCM, Inc. to the founding members 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 NCM LLC’s founding members 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 NCM LLC’s founding members, if any. The following tables provide summaries of the transactions between the Company and the founding members (in millions): Three Months Ended Included in the Condensed Consolidated Statements of Income: March 29, 2018 March 30, 2017 Revenue: Beverage concessionaire revenue (included in advertising revenue) (1) $ 8.0 $ 8.4 Operating expenses: Theater access fee (2) 20.6 20.6 Purchase of movie tickets and concession products and rental of theatre space (included in selling and marketing costs) (3) 0.4 0.5 Non-operating expenses: Interest income from notes receivable (included in interest income) (4) 0.1 0.2 (1) For the three months ended March 29, 2018 and March 30, 2017, two of the founding members purchased 60 seconds of on-screen advertising time and one founding member purchased 30 seconds (with all three founding members 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 cost per thousand (“CPM”) rate specified by the ESA. (2) Comprised of payments per theater attendee and payments per digital screen with respect to the founding member theaters included in the Company’s network, including payments for access to higher quality digital cinema equipment. (3) Used primarily for marketing to NCM LLC’s advertising clients. (4) On December 26, 2013, NCM LLC sold its Fathom Events business to a newly formed limited liability company (AC JV, LLC) owned 32% by each of the founding members and 4% by NCM LLC. In consideration for the sale, NCM LLC received a total of $25.0 million in promissory notes from its founding members (one-third or approximately $8.3 million from each founding member). The notes bear interest at a fixed rate of 5.0% per annum, compounded annually. Interest and principal payments are due annually in six equal installments commencing on the first anniversary of the closing. As of Included in the Condensed Consolidated Balance Sheets: March 29, 2018 December 28, 2017 Purchase of movie tickets and concession products (included in prepaid expenses) $ 0.2 $ — Current portion of notes receivable - founding members (1) 4.2 4.2 Long-term portion of notes receivable - founding members (1) 4.1 4.1 Interest receivable on notes receivable (included in other current assets) (1) 0.1 — Common unit adjustments, net of amortization and integration payments (included in intangible assets) (2) 694.9 687.1 Current payable to founding members under tax receivable agreement (3) 19.6 19.6 Long-term payable to founding members under tax receivable agreement (4) 214.3 212.6 (1) Refer to the discussion of notes receivable from the founding members above. (2) Refer to Note 4— for further information on common unit adjustments and integration payments. (3) The Company paid the founding members $18.8 million in the second quarter of 2017 which was for the 2016 tax year. The payment for 2017 occurred in the second quarter of 2018. (4) These balances have been recast following the adoption of the change in accounting principle discussed within Note 1— Pursuant to the terms of the NCM LLC Operating Agreement in place since the completion of the Company’s 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. Mandatory distributions of available cash for the three months ended March 29, 2018 and March 30, 2017 were as follows (in millions): Three Months Ended March 29, 2018 March 30, 2017 AMC $ 2.2 $ 2.0 Cinemark 3.0 1.5 Regal 3.2 1.5 Total founding members 8.4 5.0 NCM, Inc. 8.1 3.2 Total $ 16.5 $ 8.2 The mandatory distributions of available cash by NCM LLC to its founding members for the three months ended March 29, 2018 of $8.4 million is included in amounts due to founding members, net on the unaudited Condensed Consolidated Balance Sheets as of March 29, 2018 and will be made in the second quarter of 2018. The mandatory distributions to NCM, Inc. are eliminated in consolidation. Amounts due to founding members, net as of March 29, 2018 were comprised of the following (in millions): AMC Cinemark Regal Total Theatre access fees, net of beverage revenues and other encumbered theater payments $ 1.5 $ 1.0 $ 1.6 $ 4.1 Distributions payable to founding members 2.2 3.0 3.2 8.4 Integration payments due from founding members (1.6 ) (0.1 ) — (1.7 ) Cost and other reimbursement — 0.1 (0.1 ) — Total amounts due to founding members, net $ 2.1 $ 4.0 $ 4.7 $ 10.8 Amounts due to founding members, net as of December 28, 2017 were comprised of the following (in millions): AMC Cinemark Regal Total Theatre access fees, net of beverage revenues and other encumbered theater payments $ 1.5 $ 1.0 $ 1.5 $ 4.0 Distributions payable to founding members 10.8 13.5 13.3 37.6 Integration payments due from founding members (8.5 ) (0.4 ) — (8.9 ) Total amounts due to founding members, net $ 3.8 $ 14.1 $ 14.8 $ 32.7 As of March 29, 2018, AMC owned 1.0 million shares of NCM, Inc. common stock and during the three months ended March 29, 2018 and March 30, 2017, AMC received cash dividends of approximately $0.2 million and $0.0 million, respectively, on its shares of NCM, Inc. common stock. AC JV, LLC Transactions —In December 2013, NCM LLC sold its Fathom Events business to a newly formed limited liability company, AC JV, LLC, owned 32% by each of the founding members and 4% by NCM LLC. 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. The Company’s investment in AC JV, LLC was $1.0 million and $1.0 million as of March 29, 2018 and December 28, 2017, respectively. Equity in earnings from AC JV, LLC for the three months ended March 29, 2018 and March 30, 2017, were $0.0 million and $0.1 million, respectively, and is included in non-operating expenses in the unaudited Condensed Consolidated Statements of Income.

Borrowings

Borrowings	3 Months Ended
	Mar. 29, 2018
Debt Disclosure [Abstract]
Borrowings	6. BORROWINGS The following table summarizes NCM LLC’s total outstanding debt as of March 29, 2018 and December 28, 2017 and the significant terms of its borrowing arrangements (in millions): Outstanding Borrowings March 29, 2018 December 28, 2017 Maturity Date Interest Rate Revolving credit facility $ 33.0 $ 12.0 November (1) Term loans 270.0 270.0 November (1) Senior secured notes due 2022 400.0 400.0 April 6.000% Senior unsecured notes due 2026 250.0 250.0 August 15, 2026 5.750% Total borrowings $ 953.0 $ 932.0 Less: debt issuance costs related to term loans and senior notes (8.2 ) (8.7 ) Carrying value of long-term debt $ 944.8 $ 923.3 (1) The interest rates on the revolving credit facility and term loans are described below. Senior Secured Credit Facility —As of March 29, 2018, NCM LLC’s senior secured credit facility consisted of a $175.0 million revolving credit facility and a $270.0 million term loan. The obligations under the senior secured credit facility are secured by a lien on substantially all of the assets of NCM LLC. Revolving Credit Facility —The revolving credit facility portion of NCM LLC’s total borrowings is 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 senior secured credit facility, and a portion is available for letters of credit. As of March 29, 2018, NCM LLC’s total availability under the $175.0 million revolving credit facility was $137.2 million, net of $33.0 million outstanding and $4.8 million in letters of credit. The unused line fee is 0.50% per annum. Borrowings under the revolving credit facility bear interest at NCM LLC’s option of either the LIBOR index plus an applicable margin or the base rate (Prime Rate or the Federal Funds Effective Rate, as defined in the senior secured credit facility) plus an applicable margin. The applicable margin for the revolving credit facility is determined quarterly and is 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, over a non-GAAP measure defined in the senior secured credit facility). Term Loans —The interest rate on the term loans is a rate chosen at NCM LLC’s option of either the LIBOR index plus 2.75% or the base rate (Prime Rate or the Federal Funds Effective Rate, as defined in the senior secured credit facility) plus 1.75%. The weighted-average interest rate on the term loans as of March 29, 2018 was 4.4%. Interest on the term loans is currently paid monthly. The senior secured credit facility contains a number of covenants and financial ratio requirements, with which NCM LLC was in compliance as of March 29, 2018, including maintaining a consolidated net senior secured leverage ratio of equal to or less than 6.5 times on a quarterly basis. In addition, there are no borrower distribution restrictions as long as NCM LLC’s consolidated net senior secured leverage ratio is below 6.5 times and NCM LLC is in compliance with its financial debt covenants. As of March 29, 2018, NCM LLC’s consolidated net senior secured leverage ratio was 3.1 times (versus the covenant of 6.5 times). Senior Secured Notes due 2022 —On April 27, 2012, NCM LLC completed a private placement of $400.0 million in aggregate principal amount of 6.000% Senior Secured Notes (the “Notes due 2022”) for which the registered exchange offering was completed on November 26, 2012. The Notes due 2022 pay interest semi-annually in arrears on April 15 and October 15 of each year, which commenced on October 15, 2012. The Notes due 2022 are senior secured obligations of NCM LLC, rank the same as NCM LLC’s senior secured credit facility, subject to certain exceptions, and share in the same collateral that secures NCM LLC’s obligations under the senior secured credit facility. 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”). The Notes due 2026 pay 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 are the senior unsecured obligations of NCM LLC and will be effectively subordinated to all existing and future secured debt, including the Notes due 2022, NCM LLC’s senior secured credit facility and any future asset backed loan facility. The Notes due 2026 rank equally in right of payment with all of NCM LLC’s existing and future senior indebtedness, including the Notes due 2022, NCM LLC’s existing senior secured credit facility, any future asset backed loan facility, in each case, without giving effect to collateral arrangements.

Income Taxes

Income Taxes	3 Months Ended
	Mar. 29, 2018
Income Tax Disclosure [Abstract]
Income Taxes	7. INCOME TAXES Uncertain Tax Positions —The Company is subject to taxation in the U.S. and various states. The Company has established a contingency reserve for material, known tax exposures. The Company’s reserve reflects management’s judgment as to the resolution of the issues involved if subject to judicial review or other settlement. While the Company believes its reserves are adequate to cover reasonably expected tax risks, there can be no assurance that, in all instances, an issue raised by a tax authority will be resolved at a financial cost that does not exceed its related reserve. With respect to the reserve, the Company’ income tax expense would include (i) any changes in tax reserves arising from material changes during the period in the facts and circumstances (i.e., new information) surrounding a tax issue and (ii) any difference from the Company’s tax position as recorded in the financial statements and the final resolution of a tax issue during the period. Such resolution could materially increase or decrease income tax expense in the unaudited Condensed Consolidated Financial Statements in future periods and could impact operating cash flows. Unrecognized tax benefits represent the aggregate tax effect of differences between tax return positions and the amounts otherwise recognized in the unaudited Condensed Consolidated Financial Statements. The total amount of unrecognized tax benefits as of March 29, 2018 and December 28, 2017, was $0.3 million and $0.3 million, respectively, excluding accrued interest and penalties, which if recognized would affect the effective tax rate. The Company recognizes interest and penalties with respect to unrecognized tax benefits in income tax expense in the unaudited Condensed Consolidated Statements of Income and records the liability in income taxes payable in the unaudited Condensed Consolidated Balance Sheets. The Company recognized an inconsequential amount in interest and penalties during the three months ended March 29, 2018 and March 30, 2017, respectively. Tax Reform —On December 22, 2017, the U.S. government enacted the Tax Act which makes broad and complex changes to the U.S. tax code that will affect the Company’s fiscal year ending December 27, 2018, including, but not limited to, (1) reducing the U.S. federal corporate tax rate, (2) allowing full expensing of qualified property, (3) creating a new limitation on deductible interest expense; (4) changing rules related to uses and limitations of net operating loss carryforwards created in tax years beginning after December 31, 2017, and (5) limiting the amount of compensation that can be deducted for highly compensated officers by terminating the exclusion of performance-based compensation from the $1 million per employee, per year limitation. Following the enactment of the Tax Act, the SEC staff issued SAB 118 which provides guidance on accounting for the tax effects of the Tax Act. SAB 118 provides a measurement period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under ASC 740. While the Company is able to make a reasonable estimate of the impact of the reduction in the corporate tax rate, the Company’s accounting for various elements of the Tax Act may be affected by other related analysis including, but not limited to, bonus depreciation that will allow for immediate expensing of qualified property and the state tax effect of adjustments made to federal temporary differences. As such, the impact of the Tax Act is an estimate pending further information and the analysis noted. Changes in the Company’s Effective Tax Rate —The Company’s effective tax rate increased from 24.8% for the three months ended March 30, 2017 to 88.6% for the three months ended March 29, 2018 primarily due to tax expense recorded in the three months ended March 29, 2018 upon the vesting of the Company’s restricted stock related to the permanent difference between the allowable deduction for stock based compensation for tax purposes (valued based upon the stock price at vesting) and book purposes (valued based upon the stock price at grant) due to the decline in the Company’s stock price subsequent to the grant of the shares. This increase was partially offset by a 13.5% decrease in the Company’s current rate following the enactment of the Tax Cuts and Jobs Act by the US government on December 22, 2017.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 29, 2018
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	8. 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 the aggregate on its financial position, results of operations or cash flows. Minimum Revenue Guarantees ―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. If a network affiliate achieves the attendance 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 March 29, 2018, the maximum potential amount of future payments the Company could be required to make pursuant to the minimum revenue guarantees is $77.8 million over the remaining terms of the network affiliate agreements. These minimum guarantees relate to various affiliate agreements ranging in term from one to twenty years, prior to any renewal periods of which some are at the option of the Company. During the three months ended March 29, 2018 and March 30, 2017, the Company made no payments related to these minimum guarantees. For these periods, there are no other affiliate agreements with guaranteed minimums in excess of the revenue share arrangement. Theater Access Fee Guarantees —In consideration for NCM LLC’s access to the founding members’ theater attendees for on-screen advertising and use of lobbies and other space within the founding members’ theaters for the LEN and lobby promotions, the founding members 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 increases by 8% every five years, with this increase last occurring in fiscal year 2017, and the payment per digital screen and for digital cinema equipment increasing annually by 5%. The theater access fee paid in the aggregate to all founding members 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 March 29, 2018 and December 28, 2017, the Company had no liabilities recorded for the minimum payment, as the theater access fee was in excess of the minimum.

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Mar. 29, 2018
Fair Value Disclosures [Abstract]
Fair Value Measurements	9. 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. 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, other investments, notes receivable and borrowings. Long-Lived Assets, Intangible Assets, Other Investments and Notes Receivable —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 certain qualitative factors, 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 March 29, 2018 December 28, 2017 Investment in AC JV, LLC (1) $ 1.0 $ 1.0 Other investments (2) 2.1 2.5 Total $ 3.1 $ 3.5 (1) Refer to Note 5— . This investment is accounted for utilizing the equity method (2) The Company received equity securities in privately held companies as consideration for a portion of advertising contracts. The equity securities are accounted for at adjusted cost in accordance with the practicability exception under ASU 2016-01 and represent an ownership of less than 20%. The Company does not exert significant influence on these companies’ operating or financial activities. During the three months ended March 29, 2018 and March 30, 2017, the Company recorded impairment charges of $0.4 million and $1.4 million, respectively, on certain of its investments due to a significant deterioration in the business prospects of the investee or new information regarding the fair value of the investee, which brought the impaired investments to a remaining value of $0.0 million, in the three months ended March 29, 2018 and March 30, 2017. As of March 29, 2018, 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, LLC 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. 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. As of March 29, 2018 and December 28, 2017, the Company had notes receivable totaling $8.3 million and $8.3 million, respectively, from its founding members related to the sale of Fathom Events, as described in Note 5— Related Party Transactions Borrowings —The carrying amount of the revolving credit facility is considered a reasonable estimate of fair value due to its floating-rate terms. The estimated fair values of the Company’s financial instruments where carrying values do not approximate fair value were as follows (in millions): As of March 29, 2018 As of December 28, 2017 Carrying Value Fair Value (1) Carrying Value Fair Value (1) Term loans $ 270.0 $ 270.7 $ 270.0 $ 270.8 Notes due 2022 400.0 405.3 400.0 407.3 Notes due 2026 250.0 226.6 250.0 235.0 (1) 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 based upon the inputs utilized. Recurring Measurements —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 March 29, 2018 Quoted (Level 1) Significant Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) ASSETS: Cash equivalents (1) $ 16.4 $ 12.4 $ 4.0 $ — Short-term marketable securities (2) 22.0 — 22.0 — Long-term marketable securities (2) 13.2 — 13.2 — Total assets $ 51.6 $ 12.4 $ 39.2 $ — Fair Value Measurements at Reporting Date Using Fair Value as December 28, 2017 Quoted (Level 1) Significant Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) ASSETS: Cash equivalents (1) $ 12.2 $ 8.2 $ 4.0 $ — Short-term marketable securities (2) 13.1 — 13.1 — Long-term marketable securities (2) 16.2 — 16.2 — Total assets $ 41.5 $ 8.2 $ 33.3 $ — (1) —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 and commercial paper with original maturities of three months or less, which are classified as Level 2 and are valued as described below. (2) —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 is derived from quoted market information. The inputs in the valuation are generally classified as Level 1 given the 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. For the three months ended March 29, 2018 and March 30, 2017, there was an inconsequential amount of net realized gains (losses) recognized in interest income and an inconsequential amount of net unrealized holding gains (losses) included in other comprehensive income. Original cost of short-term marketable securities is based on the specific identification method. As of March 29, 2018 and December 28, 2017, there was $0.2 million and $0.2 million, respectively, of gross unrealized losses related to individual securities of $8.2 million and $8.2 million, respectively, that had been in a continuous loss position for 12 months or longer. The Company has the intention and ability to hold these securities to maturity. The amortized cost basis, aggregate fair value and maturities of the marketable securities the Company held as of March 29, 2018 and December 28, 2017 were as follows: As of March 29, 2018 Amortized Basis (in Aggregate Value (in Maturities (1) (in MARKETABLE SECURITIES: Short-term municipal bonds $ 0.5 $ 0.5 0.9 Short-term U.S. government agency bonds 3.6 3.6 0.8 Short-term commercial paper: Financial 4.0 4.0 0.1 Industrial 9.9 10.0 0.2 Utility 2.0 2.0 0.3 Short-term certificates of deposit 1.9 1.9 0.8 Total short-term marketable securities 21.9 22.0 Long-term municipal bonds 1.3 1.3 2.3 Long-term U.S. government agency bonds 9.0 8.8 2.4 Long-term certificates of deposit: Financial 3.1 3.1 1.8 Total long-term marketable securities 13.4 13.2 Total marketable securities $ 35.3 $ 35.2 As of December 28, 2017 Amortized Basis (in Aggregate Value (in Maturities (1) (in MARKETABLE SECURITIES: Short-term U.S. government agency bonds 2.3 2.2 0.9 Short-term certificates of deposit 0.9 0.9 0.8 Short-term commercial paper: Financial 6.0 6.0 0.3 Industrial 4.0 4.0 0.3 Total short-term marketable securities 13.2 13.1 Long-term municipal bonds 1.9 1.9 2.1 Long-term U.S. government agency bonds 10.4 10.2 2.5 Long-term certificates of deposit 4.1 4.1 1.8 Total long-term marketable securities 16.4 16.2 Total marketable securities $ 29.6 $ 29.3 (1) —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.

Subsequent Event

Subsequent Event	3 Months Ended
	Mar. 29, 2018
Subsequent Events [Abstract]
Subsequent Event	10. SUBSEQUENT EVENT On May 3, 2018, the Company declared a cash dividend of $0.17 per share (approximately $13.1 million) on each share of the Company’s common stock (not including outstanding restricted stock which will accrue dividends until the shares vest) to stockholders of record on May 18, 2018 to be paid on June 1, 2018.

The Company (Policies)

The Company (Policies)	3 Months Ended
	Mar. 29, 2018
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Company has prepared the unaudited Condensed Consolidated Financial Statements and related notes of NCM, Inc. in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and the rules and regulations of the Securities and Exchange Commission (“SEC”). Accordingly, certain information and footnote disclosures typically included in an annual report have been condensed or omitted for this quarterly report. The balance sheet as of December 28, 2017 is derived from the audited financial statements of NCM, Inc. Therefore, the unaudited Condensed Consolidated Financial Statements should be read in conjunction with the audited Consolidated Financial Statements and notes thereto included in the Company’s annual report on Form 10-K filed for the fiscal year ended December 28, 2017. 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. The Company’s business is seasonal and for this and other reasons operating results for interim periods may not be indicative of the Company’s full year results or future performance. As a result of the various related party agreements discussed in Note 5— Related Party Transactions
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 and income taxes. Actual results could differ from those estimates.
Revenue Recognition	Revenue Recognition —The Company derives revenue principally from the advertising business, which includes on-screen and lobby network (LEN) advertising and lobby promotions and advertising on entertainment websites and mobile applications owned by NCM LLC and other companies. Revenue is recognized over time as the customer receives the benefits provided by NCM LLC’s advertising services and the Company has the right to payment for performance to date. 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 .
Concentration of Credit Risk and Significant Customers	Concentration of Credit Risk and Significant Customers —Bad debts are provided for using the allowance for doubtful accounts method based on historical experience and management’s evaluation of outstanding receivables at the end of the period. Receivables are written off when management determines amounts are uncollectible. Trade accounts receivable are uncollateralized and represent a large number of geographically dispersed debtors. The collectability risk with respect to national and regional advertising is reduced by transacting with founding members or large, national advertising agencies who have strong reputations in the advertising industry and clients with stable financial positions. The Company has smaller contracts with thousands of local clients that are not individually significant. As of March 29, 2018 and December 28, 2017, there were no advertising agency groups or individual customers through which the Company sources national advertising revenue representing more than 10% of the Company’s outstanding gross receivable balance. During the three months ended March 29, 2018 and March 30, 2017, the Company had no customers that accounted for more than 10% of revenue.
Share-Based Compensation	Share-Based Compensation —The Company has issued stock options and restricted stock to certain employees and restricted stock units to its independent directors. The Company has not granted stock options since 2012. In 2017 and 2018, the restricted stock grants for Company officers vest upon the achievement of Company performance measures and/or service conditions, while non-officer grants vest only upon the achievement of service conditions. Compensation expense of restricted stock that vests upon the achievement of Company performance measures is based on management’s financial projections and the probability of achieving the projections, which require considerable judgment. A cumulative adjustment is recorded to share-based compensation expense in periods that management changes its estimate of the number of shares of restricted stock 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 that is expected to vest and are only paid with respect to shares that actually vest. During the three months ended March 29, 2018 and March 30, 2017, 956,239 and 978,359 shares of restricted stock and restricted stock units vested, respectively. During the three months ended March 29, 2018, no stock options were exercised. During the three months ended March 30, 2017, 58,450 stock options were exercised at a weighted average exercise price of $11.04 per share.
Consolidation	Consolidation —NCM, Inc. consolidates the accounts of NCM LLC under the provisions of ASC 810, Consolidation (“ASC 810”). 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): Three Months Ended March 29, 2018 March 30, 2017 Net loss attributable to NCM, Inc. $ (1.9 ) $ (1.3 ) NCM LLC equity issued for purchase of intangible asset 7.7 78.8 Income tax and other impacts of subsidiary ownership changes (3.7 ) (53.5 ) Change from net loss attributable to NCM, Inc. and transfers from noncontrolling interests $ 2.1 $ 24.0
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements During the first quarter of 2018, the Company adopted Accounting Standards Update 2014-09, Revenue from Contracts with Customers (Topic 606) Revenue from Contracts with Customers During the first quarter of 2018, the Company adopted Accounting Standards Update 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities Technical Corrections and Improvements to Financial Instruments – Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities During the first quarter of 2018, the Company adopted Accounting Standards Update 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments During the first quarter of 2018, the Company adopted Accounting Standards Update 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In February 2016, the FASB issued Accounting Standards Update 2016-02, Leases (Topic 842) In June 2016, the FASB issued Accounting Standards Update 2016-13, Financial Instruments – Credit Losses (Topic 326), Measurement of Credit Losses on Financial Statements In March 2018, the FASB issued Accounting Standards Update 2018-04, Investments – Debt Securities (Topic 320) and Regulated Operations (Topic 980): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 117 and SEC Release No. 33-9273 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 unaudited Condensed Consolidated Financial Statements or notes thereto.
Change in Accounting Principle and Correction of an Error	Change in Accounting Principle and Correction of an Error During the first quarter of 2018, the Company changed its method of accounting for its payable to founding members under the tax receivable agreement (“TRA”), which requires the Company to pay 90% of the expected cash savings to NCM, Inc. from federal, state, and local jurisdictions upon realization of amortization and other deductions specified under the TRA. At inception of the TRA in 2007, the payable was recorded at the fair value by discounting the amounts expected to be payable to founding members under the TRA at the Company’s weighted average cost of capital. The Company then remeasured the present value of the payable to founding members under the TRA each subsequent reporting period. As a result of the change in accounting principle, the payable is now stated at the undiscounted amount of all expected future payments under the agreement. The Company believes that the undiscounted presentation is preferable because it is consistent with the predominant accounting method used by other companies with such TRA agreements and is more consistent with the undiscounted approach used for the corresponding deferred tax assets that are subject to the TRA. Accordingly, the Condensed Consolidated Balance Sheets, Condensed Consolidated Statements of Income, Condensed Statements of Equity (Deficit) and Condensed Consolidated Statement of Cash Flows for the respective prior periods have been recast to reflect retrospective application of the change in accounting principle. Since this change in accounting principle dates back to the Company’s IPO, the Company has recorded the cumulative effect for the change in accounting principle to beginning retained earnings as of December 29, 2016. Additionally, subsequent to the issuance of the Company’s Consolidated Financial Statements for the year ended December 29, 2016, the Company identified and corrected an immaterial non-cash error related to the accounting under ASC 740 for the Company’s payable to founding members under the TRA which was corrected within the Company’s Form 10-K for the period ending December 28, 2017. As a result of the error, the liability under the TRA (including the historical discount on such payable) and related accounts for the year ended December 29, 2016 were restated from the amount previously reported to reflect the additional amounts that will be payable under the TRA upon settlement of all expected future payments to the founding members. Further, the deferred tax liability recorded at the IPO related to the discounted TRA liability was reversed to reflect all applicable basis differences related to the TRA. The impact of the error on the Condensed Consolidated Statements of Income and the Condensed Consolidated Statement of Cash Flows for the three months ended March 30, 2017 is presented within the tables below and the impact of the error on the Condensed Consolidated Statement of Equity for the three months ended March 30, 2017 is stated below. The Condensed Consolidated Financial Statements and corresponding footnotes for the three months ended March 30, 2017 have been restated from the amounts previously reported to reflect the correction of this error as shown within the tables below. The following table presents the effect of the change in accounting principle to the December 29, 2016 beginning retained earnings balance and additional paid in capital (deficit) balance (in millions): Beginning retained earnings, as of December 29, 2016 – as previously reported $ (248.3 ) Cumulative effect for change in accounting principle 117.6 Beginning retained earnings, as of December 29, 2016 – as adjusted $ (130.7 ) Beginning additional paid in capital (deficit), as of December 29, 2016 – as previously reported $ (110.5 ) Cumulative effect for change in accounting principle (233.1 ) Beginning additional paid in capital (deficit), as of December 29, 2016 – as adjusted $ (343.6 ) The following table presents the effects of the change in accounting principle to the Condensed Consolidated Balance Sheet (in millions): As of December 28, 2017 As Reported Change in Accounting Principle As Adjusted Long-term deferred tax assets, net of valuation allowance of $98.1 $ 161.0 $ 25.0 $ 186.0 TOTAL ASSETS 1,148.1 25.0 1,173.1 Long-term payable to founding members under tax receivable agreement 114.0 98.6 212.6 Total liabilities 1,149.3 98.6 1,247.9 Additional paid in capital (deficit) 13.8 (246.9 ) (233.1 ) Retained earnings (distributions in excess of earnings) (303.5 ) 173.3 (130.2 ) Total equity/(deficit) (1.2 ) (73.6 ) (74.8 ) TOTAL LIABILITIES AND EQUITY/DEFICIT 1,148.1 25.0 1,173.1 The following table presents the effects of the correction of the prior period error and change in accounting principle to the Condensed Consolidated Statement of Income (in millions, except for per share data): Three Months Ended March 30, 2017 As Reported Correction of an Error As Corrected Change in Accounting Principle As Corrected and Adjusted Accretion of interest on the discounted payable to founding members under tax receivable agreement $ 3.4 $ 1.4 $ 4.8 $ (4.8 ) $ — Total non-operating expenses 16.1 1.4 17.5 (4.8 ) 12.7 LOSS BEFORE INCOME TAXES (11.0 ) (1.4 ) (12.4 ) 4.8 (7.6 ) Income tax benefit (1.5 ) 1.0 (0.5 ) (1.3 ) (1.8 ) CONSOLIDATED NET LOSS (9.5 ) (2.4 ) (11.9 ) 6.1 (5.8 ) NET LOSS ATTRIBUTABLE TO NCM, INC. $ (5.0 ) $ (2.4 ) $ (7.4 ) $ 6.1 $ (1.3 ) NET LOSS PER NCM, INC. COMMON SHARE: Basic $ (0.08 ) $ (0.04 ) $ (0.12 ) $ 0.10 $ (0.02 ) Diluted $ (0.08 ) $ (0.04 ) $ (0.12 ) $ 0.10 $ (0.02 ) The following table presents the effects of the correction of the prior period error and change in accounting principle to the Condensed Consolidated Statement of Cash Flow (in millions): Three Months Ended March 30, 2017 As Reported Correction of an Error As Corrected Change in Accounting Principle As Corrected and Adjusted Consolidated net loss $ (9.5 ) $ (2.4 ) $ (11.9 ) $ 6.1 $ (5.8 ) Adjustments to reconcile consolidated net income to net cash provided by operating activities: Deferred income tax expense (1.7 ) 1.0 (0.7 ) (1.3 ) (2.0 ) Accretion of interest on the discounted payable to founding members under tax receivable agreement 3.4 1.4 4.8 (4.8 ) — Net cash provided by operating activities 57.0 — 57.0 — 57.0 The correction of the error resulted in an increase of $3.4 million within the activity and a decrease of $93.9 million in the ending balance of the additional paid in capital (deficit) balance for the quarter ended March 30, 2017. The change in accounting principle resulted in a decrease of $13.6 million within the activity and an increase of $219.6 million in the ending balance of the additional paid in capital (deficit) balance for the quarter ended March 30, 2017. These adjustments were within the ‘Income tax and other impacts of NCM LLC ownership changes’ line of the Condensed Consolidated Statements of Equity included herein. The change in accounting principle resulted in an $2.1 million decrease in the net loss and a $0.03 decrease in net loss per share for the quarter ended March 29, 2018.

The Company (Tables)

The Company (Tables)	3 Months Ended
	Mar. 29, 2018
Accounting Policies [Abstract]
Changes In Equity	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): Three Months Ended March 29, 2018 March 30, 2017 Net loss attributable to NCM, Inc. $ (1.9 ) $ (1.3 ) NCM LLC equity issued for purchase of intangible asset 7.7 78.8 Income tax and other impacts of subsidiary ownership changes (3.7 ) (53.5 ) Change from net loss attributable to NCM, Inc. and transfers from noncontrolling interests $ 2.1 $ 24.0
Effect of Change in Accounting Principle	The following table presents the effect of the change in accounting principle to the December 29, 2016 beginning retained earnings balance and additional paid in capital (deficit) balance (in millions): Beginning retained earnings, as of December 29, 2016 – as previously reported $ (248.3 ) Cumulative effect for change in accounting principle 117.6 Beginning retained earnings, as of December 29, 2016 – as adjusted $ (130.7 ) Beginning additional paid in capital (deficit), as of December 29, 2016 – as previously reported $ (110.5 ) Cumulative effect for change in accounting principle (233.1 ) Beginning additional paid in capital (deficit), as of December 29, 2016 – as adjusted $ (343.6 ) The following table presents the effects of the change in accounting principle to the Condensed Consolidated Balance Sheet (in millions): As of December 28, 2017 As Reported Change in Accounting Principle As Adjusted Long-term deferred tax assets, net of valuation allowance of $98.1 $ 161.0 $ 25.0 $ 186.0 TOTAL ASSETS 1,148.1 25.0 1,173.1 Long-term payable to founding members under tax receivable agreement 114.0 98.6 212.6 Total liabilities 1,149.3 98.6 1,247.9 Additional paid in capital (deficit) 13.8 (246.9 ) (233.1 ) Retained earnings (distributions in excess of earnings) (303.5 ) 173.3 (130.2 ) Total equity/(deficit) (1.2 ) (73.6 ) (74.8 ) TOTAL LIABILITIES AND EQUITY/DEFICIT 1,148.1 25.0 1,173.1 The following table presents the effects of the correction of the prior period error and change in accounting principle to the Condensed Consolidated Statement of Income (in millions, except for per share data): Three Months Ended March 30, 2017 As Reported Correction of an Error As Corrected Change in Accounting Principle As Corrected and Adjusted Accretion of interest on the discounted payable to founding members under tax receivable agreement $ 3.4 $ 1.4 $ 4.8 $ (4.8 ) $ — Total non-operating expenses 16.1 1.4 17.5 (4.8 ) 12.7 LOSS BEFORE INCOME TAXES (11.0 ) (1.4 ) (12.4 ) 4.8 (7.6 ) Income tax benefit (1.5 ) 1.0 (0.5 ) (1.3 ) (1.8 ) CONSOLIDATED NET LOSS (9.5 ) (2.4 ) (11.9 ) 6.1 (5.8 ) NET LOSS ATTRIBUTABLE TO NCM, INC. $ (5.0 ) $ (2.4 ) $ (7.4 ) $ 6.1 $ (1.3 ) NET LOSS PER NCM, INC. COMMON SHARE: Basic $ (0.08 ) $ (0.04 ) $ (0.12 ) $ 0.10 $ (0.02 ) Diluted $ (0.08 ) $ (0.04 ) $ (0.12 ) $ 0.10 $ (0.02 ) The following table presents the effects of the correction of the prior period error and change in accounting principle to the Condensed Consolidated Statement of Cash Flow (in millions): Three Months Ended March 30, 2017 As Reported Correction of an Error As Corrected Change in Accounting Principle As Corrected and Adjusted Consolidated net loss $ (9.5 ) $ (2.4 ) $ (11.9 ) $ 6.1 $ (5.8 ) Adjustments to reconcile consolidated net income to net cash provided by operating activities: Deferred income tax expense (1.7 ) 1.0 (0.7 ) (1.3 ) (2.0 ) Accretion of interest on the discounted payable to founding members under tax receivable agreement 3.4 1.4 4.8 (4.8 ) — Net cash provided by operating activities 57.0 — 57.0 — 57.0

Revenue from Contracts with C21

Revenue from Contracts with Customers (Tables)	3 Months Ended
	Mar. 29, 2018
Revenue From Contract With Customer [Abstract]
Summary of Revenue from Contracts with Customers	The following table summarizes revenue from contracts with customers for the three-month periods ended March 29, 2018 and March 30, 2017: Three months ended March 29, 2018 March 30, 2017 National advertising revenue $ 54.8 $ 44.4 Local and regional advertising revenue 17.4 19.1 Founding member advertising revenue from beverage concessionaire agreements 8.0 8.4 Total revenue $ 80.2 $ 71.9
Summary of Changes in Deferred Revenue	The changes in deferred revenue for the three months ended March 29, 2018 were as follows (in millions): Three months ended March 29, 2018 Balance at beginning of period $ (7.1 ) Performance obligations satisfied 6.6 New contract liabilities (5.6 ) Balance at end of period $ (6.1 )

Loss Per Share (Tables)

Loss Per Share (Tables)	3 Months Ended
	Mar. 29, 2018
Earnings Per Share [Abstract]
Schedule of Loss Per Share, Basic and Diluted	Three Months Ended March 29, 2018 March 30, 2017 Net loss attributable to NCM, Inc. (in millions) $ (1.9 ) $ (1.3 ) Weighted average shares outstanding: Basic 76,640,414 60,309,087 Add: Dilutive effect of stock options and restricted stock — — Diluted 76,640,414 60,309,087 Loss per NCM, Inc. share: Basic $ (0.03 ) $ (0.02 ) Diluted $ (0.03 ) $ (0.02 )

Related Party Transactions (Tab

Related Party Transactions (Tables)	3 Months Ended
	Mar. 29, 2018
Related Party Transaction [Line Items]
Schedule of Mandatory Distributions to Members	Mandatory distributions of available cash for the three months ended March 29, 2018 and March 30, 2017 were as follows (in millions): Three Months Ended March 29, 2018 March 30, 2017 AMC $ 2.2 $ 2.0 Cinemark 3.0 1.5 Regal 3.2 1.5 Total founding members 8.4 5.0 NCM, Inc. 8.1 3.2 Total $ 16.5 $ 8.2
Schedule of Amounts Due to Founding Members, Net	Amounts due to founding members, net as of March 29, 2018 were comprised of the following (in millions): AMC Cinemark Regal Total Theatre access fees, net of beverage revenues and other encumbered theater payments $ 1.5 $ 1.0 $ 1.6 $ 4.1 Distributions payable to founding members 2.2 3.0 3.2 8.4 Integration payments due from founding members (1.6 ) (0.1 ) — (1.7 ) Cost and other reimbursement — 0.1 (0.1 ) — Total amounts due to founding members, net $ 2.1 $ 4.0 $ 4.7 $ 10.8 Amounts due to founding members, net as of December 28, 2017 were comprised of the following (in millions): AMC Cinemark Regal Total Theatre access fees, net of beverage revenues and other encumbered theater payments $ 1.5 $ 1.0 $ 1.5 $ 4.0 Distributions payable to founding members 10.8 13.5 13.3 37.6 Integration payments due from founding members (8.5 ) (0.4 ) — (8.9 ) Total amounts due to founding members, net $ 3.8 $ 14.1 $ 14.8 $ 32.7
Founding Members [Member]
Related Party Transaction [Line Items]
Schedule of Related Party Transactions	The following tables provide summaries of the transactions between the Company and the founding members (in millions): Three Months Ended Included in the Condensed Consolidated Statements of Income: March 29, 2018 March 30, 2017 Revenue: Beverage concessionaire revenue (included in advertising revenue) (1) $ 8.0 $ 8.4 Operating expenses: Theater access fee (2) 20.6 20.6 Purchase of movie tickets and concession products and rental of theatre space (included in selling and marketing costs) (3) 0.4 0.5 Non-operating expenses: Interest income from notes receivable (included in interest income) (4) 0.1 0.2 (1) For the three months ended March 29, 2018 and March 30, 2017, two of the founding members purchased 60 seconds of on-screen advertising time and one founding member purchased 30 seconds (with all three founding members 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 cost per thousand (“CPM”) rate specified by the ESA. (2) Comprised of payments per theater attendee and payments per digital screen with respect to the founding member theaters included in the Company’s network, including payments for access to higher quality digital cinema equipment. (3) Used primarily for marketing to NCM LLC’s advertising clients. (4) On December 26, 2013, NCM LLC sold its Fathom Events business to a newly formed limited liability company (AC JV, LLC) owned 32% by each of the founding members and 4% by NCM LLC. In consideration for the sale, NCM LLC received a total of $25.0 million in promissory notes from its founding members (one-third or approximately $8.3 million from each founding member). The notes bear interest at a fixed rate of 5.0% per annum, compounded annually. Interest and principal payments are due annually in six equal installments commencing on the first anniversary of the closing. As of Included in the Condensed Consolidated Balance Sheets: March 29, 2018 December 28, 2017 Purchase of movie tickets and concession products (included in prepaid expenses) $ 0.2 $ — Current portion of notes receivable - founding members (1) 4.2 4.2 Long-term portion of notes receivable - founding members (1) 4.1 4.1 Interest receivable on notes receivable (included in other current assets) (1) 0.1 — Common unit adjustments, net of amortization and integration payments (included in intangible assets) (2) 694.9 687.1 Current payable to founding members under tax receivable agreement (3) 19.6 19.6 Long-term payable to founding members under tax receivable agreement (4) 214.3 212.6 (1) Refer to the discussion of notes receivable from the founding members above. (2) Refer to Note 4— for further information on common unit adjustments and integration payments. (3) The Company paid the founding members $18.8 million in the second quarter of 2017 which was for the 2016 tax year. The payment for 2017 occurred in the second quarter of 2018. (4) These balances have been recast following the adoption of the change in accounting principle discussed within Note 1—

Borrowings (Tables)

Borrowings (Tables)	3 Months Ended
	Mar. 29, 2018
NCM, LLC. [Member]
Schedule of Outstanding Debt	The following table summarizes NCM LLC’s total outstanding debt as of March 29, 2018 and December 28, 2017 and the significant terms of its borrowing arrangements (in millions): Outstanding Borrowings March 29, 2018 December 28, 2017 Maturity Date Interest Rate Revolving credit facility $ 33.0 $ 12.0 November (1) Term loans 270.0 270.0 November (1) Senior secured notes due 2022 400.0 400.0 April 6.000% Senior unsecured notes due 2026 250.0 250.0 August 15, 2026 5.750% Total borrowings $ 953.0 $ 932.0 Less: debt issuance costs related to term loans and senior notes (8.2 ) (8.7 ) Carrying value of long-term debt $ 944.8 $ 923.3 (1) The interest rates on the revolving credit facility and term loans are described below.

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Mar. 29, 2018
Fair Value Disclosures [Abstract]
Schedule of Other Assets	As of March 29, 2018 December 28, 2017 Investment in AC JV, LLC (1) $ 1.0 $ 1.0 Other investments (2) 2.1 2.5 Total $ 3.1 $ 3.5 (1) Refer to Note 5— . This investment is accounted for utilizing the equity method (2) The Company received equity securities in privately held companies as consideration for a portion of advertising contracts. The equity securities are accounted for at adjusted cost in accordance with the practicability exception under ASU 2016-01 and represent an ownership of less than 20%. The Company does not exert significant influence on these companies’ operating or financial activities.
Estimated Fair Values of Company's Financial Instruments	As of March 29, 2018 As of December 28, 2017 Carrying Value Fair Value (1) Carrying Value Fair Value (1) Term loans $ 270.0 $ 270.7 $ 270.0 $ 270.8 Notes due 2022 400.0 405.3 400.0 407.3 Notes due 2026 250.0 226.6 250.0 235.0 (1) 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 based upon the inputs utilized.
Fair Values of the Company's Assets	Fair Value Measurements at Reporting Date Using Fair Value as March 29, 2018 Quoted (Level 1) Significant Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) ASSETS: Cash equivalents (1) $ 16.4 $ 12.4 $ 4.0 $ — Short-term marketable securities (2) 22.0 — 22.0 — Long-term marketable securities (2) 13.2 — 13.2 — Total assets $ 51.6 $ 12.4 $ 39.2 $ — Fair Value Measurements at Reporting Date Using Fair Value as December 28, 2017 Quoted (Level 1) Significant Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) ASSETS: Cash equivalents (1) $ 12.2 $ 8.2 $ 4.0 $ — Short-term marketable securities (2) 13.1 — 13.1 — Long-term marketable securities (2) 16.2 — 16.2 — Total assets $ 41.5 $ 8.2 $ 33.3 $ — (1) —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 and commercial paper with original maturities of three months or less, which are classified as Level 2 and are valued as described below. (2) —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 is derived from quoted market information. The inputs in the valuation are generally classified as Level 1 given the 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. For the three months ended March 29, 2018 and March 30, 2017, there was an inconsequential amount of net realized gains (losses) recognized in interest income and an inconsequential amount of net unrealized holding gains (losses) included in other comprehensive income. Original cost of short-term marketable securities is based on the specific identification method. As of March 29, 2018 and December 28, 2017, there was $0.2 million and $0.2 million, respectively, of gross unrealized losses related to individual securities of $8.2 million and $8.2 million, respectively, that had been in a continuous loss position for 12 months or longer. The Company has the intention and ability to hold these securities to maturity.
Schedule of Marketable Securities	As of March 29, 2018 Amortized Basis (in Aggregate Value (in Maturities (1) (in MARKETABLE SECURITIES: Short-term municipal bonds $ 0.5 $ 0.5 0.9 Short-term U.S. government agency bonds 3.6 3.6 0.8 Short-term commercial paper: Financial 4.0 4.0 0.1 Industrial 9.9 10.0 0.2 Utility 2.0 2.0 0.3 Short-term certificates of deposit 1.9 1.9 0.8 Total short-term marketable securities 21.9 22.0 Long-term municipal bonds 1.3 1.3 2.3 Long-term U.S. government agency bonds 9.0 8.8 2.4 Long-term certificates of deposit: Financial 3.1 3.1 1.8 Total long-term marketable securities 13.4 13.2 Total marketable securities $ 35.3 $ 35.2 As of December 28, 2017 Amortized Basis (in Aggregate Value (in Maturities (1) (in MARKETABLE SECURITIES: Short-term U.S. government agency bonds 2.3 2.2 0.9 Short-term certificates of deposit 0.9 0.9 0.8 Short-term commercial paper: Financial 6.0 6.0 0.3 Industrial 4.0 4.0 0.3 Total short-term marketable securities 13.2 13.1 Long-term municipal bonds 1.9 1.9 2.1 Long-term U.S. government agency bonds 10.4 10.2 2.5 Long-term certificates of deposit 4.1 4.1 1.8 Total long-term marketable securities 16.4 16.2 Total marketable securities $ 29.6 $ 29.3 (1) —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.

The Company (Narrative) (Detail

The Company (Narrative) (Details) $ / shares in Units, $ in Millions	3 Months Ended		12 Months Ended
	Mar. 29, 2018Segmentitemcustomershares	Mar. 30, 2017USD ($)$ / sharesshares	Dec. 28, 2017itemcustomer	Dec. 29, 2017USD ($)	Dec. 29, 2016USD ($)
General Company Information [Line Items]
Common membership units outstanding | shares	76,904,155
Percentage of common membership units outstanding	48.80%
Membership units exchangeable into common stock ratio	100.00%
Number of reportable segment | Segment	1
Number of shares of restricted stock and stock units vested | shares	956,239	978,359
Stock options exercised in period | shares	0	58,450
Weighted average exercise price | $ / shares		$ 11.04
Percentage of cash savings related to taxes	90.00%
Change in Accounting Principle [Member]
General Company Information [Line Items]
Change in accounting principle resulted in increase (decrease) within the activity | $		$ (13.6)
Change in accounting principle resulted in decrease in net loss | $		$ 2.1
Change in accounting principle resulted in decrease in net loss per share | $ / shares		$ 0.03
Correction of an Error [Member]
General Company Information [Line Items]
Change in accounting principle resulted in increase (decrease) within the activity | $		$ 3.4
Additional Paid In Capital (Deficit) [Member] | Change in Accounting Principle [Member]
General Company Information [Line Items]
Cumulative-effect adjustment related to change in accounting for barter transactions on contracts that are not completed | $					$ (233.1)
Change in accounting principle resulted in increase (decrease) within the activity | $		219.6
Additional Paid In Capital (Deficit) [Member] | Correction of an Error [Member]
General Company Information [Line Items]
Change in accounting principle resulted in increase (decrease) within the activity | $		$ (93.9)
ASU 2014-09 [Member]
General Company Information [Line Items]
Cumulative-effect adjustment related to change in accounting for barter transactions on contracts that are not completed | $				$ 0.2
Accounts Receivable [Member] | Credit Concentration Risk [Member]
General Company Information [Line Items]
Number of advertising agency groups contributing to more than 10% of outstanding gross receivable balance | item	0		0
Sales Revenue, Net [Member] | Customer Concentration Risk [Member]
General Company Information [Line Items]
Number of customers contributing to more than 10% of revenue | customer	0		0
NCM, LLC. [Member]
General Company Information [Line Items]
Range of terms, in years	19 years
Common membership units outstanding | shares	157,564,977
AMC [Member]
General Company Information [Line Items]
Common membership units outstanding | shares	21,477,480
Percentage of common membership units outstanding	13.60%
Cinemark [Member]
General Company Information [Line Items]
Common membership units outstanding | shares	28,779,904
Percentage of common membership units outstanding	18.30%
Regal [Member]
General Company Information [Line Items]
Common membership units outstanding | shares	30,403,438
Percentage of common membership units outstanding	19.30%
Minimum [Member]
General Company Information [Line Items]
Range of terms, in years	1 year
Maximum [Member]
General Company Information [Line Items]
Range of terms, in years	20 years

The Company (Changes In Equity)

The Company (Changes In Equity) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 29, 2018	Mar. 30, 2017
General Company Information [Line Items]
Net loss attributable to NCM, Inc.	$ (1.9)	$ (1.3)
NCM LLC equity issued for purchase of intangible asset	15.9	201.8
Income tax and other impacts of subsidiary ownership changes	(0.8)	(35.5)
Change from net loss attributable to NCM, Inc. and transfers from noncontrolling interests	2.1	24
Additional Paid In Capital (Deficit) [Member]
General Company Information [Line Items]
NCM LLC equity issued for purchase of intangible asset	7.7	78.8
Income tax and other impacts of subsidiary ownership changes	$ (3.7)	$ (53.5)

The Company (Effect of Change i

The Company (Effect of Change in Accounting Principle) (Details) - USD ($) $ in Millions	Mar. 29, 2018	Dec. 28, 2017	Mar. 30, 2017	Dec. 29, 2016
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Beginning balance - as previously reported	$ (84.4)	$ (74.8)	$ (91.2)	$ (232.2)
Change in Accounting Principle [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Beginning balance - as previously reported		(73.6)
Previously Reported [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Beginning balance - as previously reported		(1.2)
Retained Earnings [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Beginning balance - as previously reported	(145.6)	(130.2)	(145.4)	(130.7)
Beginning balance – as adjusted				(130.7)
Retained Earnings [Member] | Change in Accounting Principle [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Cumulative effect for change in accounting principle				117.6
Retained Earnings [Member] | Previously Reported [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Beginning balance - as previously reported				(248.3)
Additional Paid In Capital (Deficit) [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Beginning balance - as previously reported	$ (229.3)	$ (233.1)	$ (320.7)	(343.6)
Beginning balance – as adjusted				(343.6)
Additional Paid In Capital (Deficit) [Member] | Change in Accounting Principle [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Cumulative effect for change in accounting principle				(233.1)
Additional Paid In Capital (Deficit) [Member] | Previously Reported [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Beginning balance - as previously reported				$ (110.5)

The Company (Effect of Change29

The Company (Effect of Change in Accounting Principle to Condensed Consolidated Balance Sheet) (Details) - USD ($) $ in Millions		Mar. 29, 2018	Dec. 28, 2017	Mar. 30, 2017	Dec. 29, 2016
Item Effected [Line Items]
Long-term deferred tax assets, net of valuation allowance of $98.1		$ 186.5	$ 186
TOTAL ASSETS		1,157.7	1,173.1
Long-term payable to founding members under tax receivable agreement	[1]	214.3	212.6
Total liabilities		1,242.1	1,247.9
Additional paid in capital (deficit)		(229.3)	(233.1)
Retained earnings (distributions in excess of earnings)		(145.6)	(130.2)
Total equity/(deficit)		(84.4)	(74.8)	$ (91.2)	$ (232.2)
TOTAL LIABILITIES AND EQUITY/DEFICIT		$ 1,157.7	1,173.1
Change in Accounting Principle [Member]
Item Effected [Line Items]
Long-term deferred tax assets, net of valuation allowance of $98.1			25
TOTAL ASSETS			25
Long-term payable to founding members under tax receivable agreement			98.6
Total liabilities			98.6
Additional paid in capital (deficit)			(246.9)
Retained earnings (distributions in excess of earnings)			173.3
Total equity/(deficit)			(73.6)
TOTAL LIABILITIES AND EQUITY/DEFICIT			25
Previously Reported [Member]
Item Effected [Line Items]
Long-term deferred tax assets, net of valuation allowance of $98.1			161
TOTAL ASSETS			1,148.1
Long-term payable to founding members under tax receivable agreement			114
Total liabilities			1,149.3
Additional paid in capital (deficit)			13.8
Retained earnings (distributions in excess of earnings)			(303.5)
Total equity/(deficit)			(1.2)
TOTAL LIABILITIES AND EQUITY/DEFICIT			$ 1,148.1
[1]	These balances have been recast following the adoption of the change in accounting principle discussed within Note 1—The Company.

The Company (Effect of Change30

The Company (Effect of Change in Accounting Principle to Condensed Consolidated Balance Sheet) (Parenthetical) (Details) - USD ($) $ in Millions	Mar. 29, 2018	Dec. 28, 2017
Accounting Policies [Abstract]
Long-term deferred tax assets, net of valuation allowance	$ 89.1	$ 98.1

The Company (Effect of Change31

The Company (Effect of Change in Accounting Principle to Condensed Consolidated Statement of Income) (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended
	Mar. 29, 2018	Mar. 30, 2017
Item Effected [Line Items]
Total non-operating expenses	$ 13.5	$ 12.7
LOSS BEFORE INCOME TAXES	(2.5)	(7.6)
Income tax benefit	1	(1.8)
CONSOLIDATED NET LOSS	(3.5)	(5.8)
Net loss attributable to NCM, Inc.	$ (1.9)	$ (1.3)
NET LOSS PER NCM, INC. COMMON SHARE:
Basic	$ (0.03)	$ (0.02)
Diluted	$ (0.03)	$ (0.02)
Change in Accounting Principle [Member]
Item Effected [Line Items]
Accretion of interest on the discounted payable to founding members under tax receivable agreement		$ (4.8)
Total non-operating expenses		(4.8)
LOSS BEFORE INCOME TAXES		4.8
Income tax benefit		(1.3)
CONSOLIDATED NET LOSS		6.1
Net loss attributable to NCM, Inc.		$ 6.1
NET LOSS PER NCM, INC. COMMON SHARE:
Basic		$ 0.10
Diluted		$ 0.10
As Corrected [Member]
Item Effected [Line Items]
Accretion of interest on the discounted payable to founding members under tax receivable agreement		$ 4.8
Total non-operating expenses		17.5
LOSS BEFORE INCOME TAXES		(12.4)
Income tax benefit		(0.5)
CONSOLIDATED NET LOSS		(11.9)
Net loss attributable to NCM, Inc.		$ (7.4)
NET LOSS PER NCM, INC. COMMON SHARE:
Basic		$ (0.12)
Diluted		$ (0.12)
Previously Reported [Member]
Item Effected [Line Items]
Accretion of interest on the discounted payable to founding members under tax receivable agreement		$ 3.4
Total non-operating expenses		16.1
LOSS BEFORE INCOME TAXES		(11)
Income tax benefit		(1.5)
CONSOLIDATED NET LOSS		(9.5)
Net loss attributable to NCM, Inc.		$ (5)
NET LOSS PER NCM, INC. COMMON SHARE:
Basic		$ (0.08)
Diluted		$ (0.08)
Correction of an Error [Member]
Item Effected [Line Items]
Accretion of interest on the discounted payable to founding members under tax receivable agreement		$ 1.4
Total non-operating expenses		1.4
LOSS BEFORE INCOME TAXES		(1.4)
Income tax benefit		1
CONSOLIDATED NET LOSS		(2.4)
Net loss attributable to NCM, Inc.		$ (2.4)
NET LOSS PER NCM, INC. COMMON SHARE:
Basic		$ (0.04)
Diluted		$ (0.04)

The Company (Effect of Change32

The Company (Effect of Change in Accounting Principle to Condensed Consolidated Statement of Cash Flow) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 29, 2018	Mar. 30, 2017
Item Effected [Line Items]
Consolidated net loss	$ (3.5)	$ (5.8)
Adjustments to reconcile consolidated net loss to net cash provided by operating activities:
Deferred income tax expense	0.7	(2)
Net cash provided by operating activities	$ 49.5	57
Change in Accounting Principle [Member]
Item Effected [Line Items]
Consolidated net loss		6.1
Adjustments to reconcile consolidated net loss to net cash provided by operating activities:
Deferred income tax expense		(1.3)
Accretion of interest on the discounted payable to founding members under tax receivable agreement		(4.8)
As Corrected [Member]
Item Effected [Line Items]
Consolidated net loss		(11.9)
Adjustments to reconcile consolidated net loss to net cash provided by operating activities:
Deferred income tax expense		(0.7)
Accretion of interest on the discounted payable to founding members under tax receivable agreement		4.8
Net cash provided by operating activities		57
Previously Reported [Member]
Item Effected [Line Items]
Consolidated net loss		(9.5)
Adjustments to reconcile consolidated net loss to net cash provided by operating activities:
Deferred income tax expense		(1.7)
Accretion of interest on the discounted payable to founding members under tax receivable agreement		3.4
Net cash provided by operating activities		57
Correction of an Error [Member]
Item Effected [Line Items]
Consolidated net loss		(2.4)
Adjustments to reconcile consolidated net loss to net cash provided by operating activities:
Deferred income tax expense		1
Accretion of interest on the discounted payable to founding members under tax receivable agreement		$ 1.4

Revenue from Contracts with C33

Revenue from Contracts with Customers (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 29, 2018	Dec. 26, 2019	Dec. 27, 2018	Dec. 28, 2017
Disaggregation of Revenue [Line Items]
Make-good provision	$ 1.9			$ 5.5
Noncancelable contract terms	2 years
Estimated revenue expected to be recognized related to performance obligations that are unsatisfied (or partially unsatisfied)	$ 13.2
Current Asset [Member]
Disaggregation of Revenue [Line Items]
Unbilled accounts receivable	$ 5.9			$ 10.6
Scenario Forecast [Member]
Disaggregation of Revenue [Line Items]
Estimated revenue expected to be recognized related to performance obligations that are unsatisfied (or partially unsatisfied)		$ 7.7	$ 5.5
Maximum [Member]
Disaggregation of Revenue [Line Items]
Revenue from contract, payment due period from the customer	30 days
Maximum [Member] | Current Asset [Member]
Disaggregation of Revenue [Line Items]
Unbilled accounts receivable, expected to be billed	12 months

Revenue from Contracts with C34

Revenue from Contracts with Customers (Summary of Revenue from Contracts with Customers) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 29, 2018	Mar. 30, 2017
Disaggregation of Revenue [Line Items]
Total revenue	$ 80.2	$ 71.9
National Advertising Revenue [Member]
Disaggregation of Revenue [Line Items]
Total revenue	54.8	44.4
Local and Regional Advertising Revenue [Member]
Disaggregation of Revenue [Line Items]
Total revenue	17.4	19.1
Founding Member Advertising Revenue from Beverage Concessionaire Agreements [Member]
Disaggregation of Revenue [Line Items]
Total revenue	$ 8	$ 8.4

Revenue from Contracts with C35

Revenue from Contracts with Customers (Summary of Changes in Deferred Revenue) (Details) $ in Millions	3 Months Ended
	Mar. 29, 2018USD ($)
Revenue From Contract With Customer [Abstract]
Balance at beginning of period	$ (7.1)
Performance obligations satisfied	6.6
New contract liabilities	(5.6)
Balance at end of period	$ (6.1)

Loss Per Share (Schedule of Los

Loss Per Share (Schedule of Loss Per Share, Basic and Diluted) (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended
	Mar. 29, 2018	Mar. 30, 2017
Earnings Per Share [Abstract]
Net loss attributable to NCM, Inc. (in millions)	$ (1.9)	$ (1.3)
Basic	76,640,414	60,309,087
Diluted	76,640,414	60,309,087
Basic	$ (0.03)	$ (0.02)
Diluted	$ (0.03)	$ (0.02)

Loss Per Share (Narrative) (Det

Loss Per Share (Narrative) (Details) - shares	3 Months Ended
	Mar. 29, 2018	Mar. 30, 2017
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	4,352,728	4,759,834
Common Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares excluded from the calculation of diluted weighted average shares	78,273,221	79,800,145

Intangible Assets (Narrative) (

Intangible Assets (Narrative) (Details) $ in Millions	3 Months Ended
	Mar. 29, 2018USD ($)shares	Mar. 30, 2017USD ($)Theatershares
Finite-Lived Intangible Assets [Line Items]
Integration and other encumbered theater payments received from founding members | $	$ 9.4	$ 1
AMC [Member] | NCM, Inc. and NCM LLC, MOU with AMC to Effectuate Aspects of Final Judgment [Member]
Finite-Lived Intangible Assets [Line Items]
Percentage increase (decrease) in theater attendance for Common Unit adjustment to occur		9.50%
Common membership units issued, net of returned		4,657,673
Number of theaters required to transfer advertising rights to another advertising provider | Theater		17
Common membership units surrendered under adjustment for divested theaters		2,850,453
Common membership units surrendered under compensate for lost operating income for divested theaters		1,807,220
Common membership units surrendered, value, under compensate for lost operating income for divested theaters | $		$ 25
Compensate for lost operating income for divested theaters, term		10 years
NCM, LLC. [Member]
Finite-Lived Intangible Assets [Line Items]
Common membership units issued, net of returned	2,821,710	2,351,029
Common membership units issued	3,736,860
Common membership units returned	915,150
Increase (decrease) in intangible assets, net | $	$ 15.9	$ 201.8
NCM, LLC. [Member] | NCM, Inc. and NCM LLC, MOU with AMC to Effectuate Aspects of Final Judgment [Member]
Finite-Lived Intangible Assets [Line Items]
Common membership units issued, net of returned		18,425,423
NCM, LLC. [Member] | AMC and Cinemark [Member]
Finite-Lived Intangible Assets [Line Items]
Increase (decrease) in intangible assets, net | $	(2.2)	$ (0.4)
Integration and other encumbered theater payments received from founding members | $	$ 9.4	$ 1
Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Percentage increase (decrease) in theater attendance for Common Unit adjustment to occur	(2.00%)
Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Percentage increase (decrease) in theater attendance for Common Unit adjustment to occur	2.00%

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 29, 2018	Mar. 30, 2017	Dec. 28, 2017	Dec. 26, 2013
Related Party Transaction [Line Items]
On-screen advertising time to satisfy agreement obligations, in seconds		30 seconds	30 seconds
Percentage of cash savings related to taxes		90.00%
Cash payment due to founding members/managing member		$ 8.4		$ 37.6
Cash dividends on shares of NMC Inc		$ 13.3	$ 13.4
Common stock, shares outstanding		76,904,155		76,242,222
AC JV, LLC [Member]
Related Party Transaction [Line Items]
Investment in AC JV, LLC	[1]	$ 1		$ 1
NCM, LLC. [Member] | AC JV, LLC [Member]
Related Party Transaction [Line Items]
Ownership percentage					4.00%
Equity in earnings of non-consolidated entities		0	0.1
Founding Members [Member]
Related Party Transaction [Line Items]
Cash payment due to founding members/managing member		8.4
AMC [Member]
Related Party Transaction [Line Items]
Cash payment due to founding members/managing member		2.2		10.8
Cash dividends on shares of NMC Inc		$ 0.2	$ 0
Common stock, shares outstanding		1
AMC [Member] | AC JV, LLC [Member]
Related Party Transaction [Line Items]
Ownership percentage					32.00%
Cinemark [Member]
Related Party Transaction [Line Items]
Cash payment due to founding members/managing member		$ 3		13.5
Cinemark [Member] | AC JV, LLC [Member]
Related Party Transaction [Line Items]
Ownership percentage					32.00%
Regal [Member]
Related Party Transaction [Line Items]
Cash payment due to founding members/managing member		$ 3.2		$ 13.3
Regal [Member] | AC JV, LLC [Member]
Related Party Transaction [Line Items]
Ownership percentage					32.00%
Minimum [Member]
Related Party Transaction [Line Items]
On-screen advertising time to satisfy agreement obligations, in seconds		30 seconds
Maximum [Member]
Related Party Transaction [Line Items]
On-screen advertising time to satisfy agreement obligations, in seconds		60 seconds
[1]	Refer to Note 5—Related Party Transactions. This investment is accounted for utilizing the equity method

Related Party Transactions (Sum

Related Party Transactions (Summary of Transactions Between the Company and the Founding Members Included in Statements of Income) (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 29, 2018	Mar. 30, 2017
Related Party Transaction [Line Items]
Advertising revenue		$ 80.2	$ 71.9
Theater access fee	[1]	20.6	20.6
Selling and marketing costs		16	18.1
Interest income from notes receivable (included in interest income)	[2]	0.1	0.2
Beverage Concessionaire [Member]
Related Party Transaction [Line Items]
Advertising revenue	[3]	8	8.4
Purchase of Movie Tickets and Concession Products and Rental of Theatre Space [Member]
Related Party Transaction [Line Items]
Selling and marketing costs	[4]	$ 0.4	$ 0.5
[1]	Comprised of payments per theater attendee and payments per digital screen with respect to the founding member theaters included in the Company’s network, including payments for access to higher quality digital cinema equipment.
[2]	On December 26, 2013, NCM LLC sold its Fathom Events business to a newly formed limited liability company (AC JV, LLC) owned 32% by each of the founding members and 4% by NCM LLC. In consideration for the sale, NCM LLC received a total of $25.0 million in promissory notes from its founding members (one-third or approximately $8.3 million from each founding member). The notes bear interest at a fixed rate of 5.0% per annum, compounded annually. Interest and principal payments are due annually in six equal installments commencing on the first anniversary of the closing.
[3]	For the three months ended March 29, 2018 and March 30, 2017, two of the founding members purchased 60 seconds of on-screen advertising time and one founding member purchased 30 seconds (with all three founding members 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 cost per thousand (“CPM”) rate specified by the ESA.
[4]	Used primarily for marketing to NCM LLC’s advertising clients.

Related Party Transactions (S41

Related Party Transactions (Summary of Transactions Between the Company and the Founding Members Included in Statements of Income) (Parenthetical) (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 29, 2018	Mar. 30, 2017	Dec. 26, 2013	Dec. 28, 2017
Related Party Transaction [Line Items]
On-screen advertising time to satisfy agreement obligations, in seconds	30 seconds	30 seconds
NCM, LLC. [Member] | AC JV, LLC [Member]
Related Party Transaction [Line Items]
Ownership percentage			4.00%
One Founding Members [Member]
Related Party Transaction [Line Items]
On-screen advertising time purchased, in 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
AMC [Member] | AC JV, LLC [Member]
Related Party Transaction [Line Items]
Ownership percentage			32.00%
Promissory notes receivable from founding members			$ 8.3
Regal [Member] | AC JV, LLC [Member]
Related Party Transaction [Line Items]
Ownership percentage			32.00%
Promissory notes receivable from founding members			$ 8.3
Cinemark [Member] | AC JV, LLC [Member]
Related Party Transaction [Line Items]
Ownership percentage			32.00%
Promissory notes receivable from founding members			$ 8.3
Founding Members [Member]
Related Party Transaction [Line Items]
Promissory notes receivable from founding members	$ 8.3			$ 8.3
Founding Members [Member] | NCM, LLC. [Member] | AC JV, LLC [Member]
Related Party Transaction [Line Items]
Interest rate on notes receivable			5.00%
Promissory notes receivable from founding members			$ 25
Founding Members [Member] | Promissory Notes [Member] | NCM, LLC. [Member] | AC JV, LLC [Member]
Related Party Transaction [Line Items]
Notes receivable payment term	Interest and principal payments are due annually in six equal installments commencing on the first anniversary of the closing.
Maximum [Member]
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
Minimum [Member]
Related Party Transaction [Line Items]
On-screen advertising time to satisfy agreement obligations, in seconds	30 seconds

Related Party Transactions (S42

Related Party Transactions (Summary of Transactions Between the Company and the Founding Members Included in Balance Sheets) (Details) - USD ($) $ in Millions		Mar. 29, 2018	Dec. 28, 2017
Related Party Transaction [Line Items]
Prepaid expenses		$ 4.9	$ 4.2
Current portion of notes receivable - founding members	[1]	4.2	4.2
Long-term portion of notes receivable - founding members	[1]	4.1	4.1
Interest receivable on notes receivable (included in other current assets)	[1]	0.1
Intangible assets, net of accumulated amortization		724.2	717.2
Current payable to founding members under tax receivable agreement	[2]	19.6	19.6
Long-term payable to founding members under tax receivable agreement	[3]	214.3	212.6
Purchase of Movie Tickets and Concession Products [Member]
Related Party Transaction [Line Items]
Prepaid expenses		0.2
Common Unit Adjustments, Net of Amortization and Integration Payments [Member]
Related Party Transaction [Line Items]
Intangible assets, net of accumulated amortization	[4]	$ 694.9	$ 687.1
[1]	Refer to the discussion of notes receivable from the founding members above.
[2]	The Company paid the founding members $18.8 million in the second quarter of 2017 which was for the 2016 tax year. The payment for 2017 occurred in the second quarter of 2018.
[3]	These balances have been recast following the adoption of the change in accounting principle discussed within Note 1—The Company.
[4]	Refer to Note 4—Intangible Assets for further information on common unit adjustments and integration payments.

Related Party Transactions (S43

Related Party Transactions (Summary of Transactions Between the Company and the Founding Members Included in Balance Sheets) (Parenthetical) (Details) $ in Millions	3 Months Ended
	Jun. 29, 2017USD ($)
Tax Year 2016 [Member]
Related Party Transaction [Line Items]
Payments to affiliates for tax sharing agreement	$ 18.8

Related Party Transactions (Sch

Related Party Transactions (Schedule of Mandatory Distributions to Members) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 29, 2018	Mar. 30, 2017
Related Party Transaction [Line Items]
Cash distributions declared to members	$ 16.5	$ 8.2
AMC [Member]
Related Party Transaction [Line Items]
Cash distributions declared to members	2.2	2
Cinemark [Member]
Related Party Transaction [Line Items]
Cash distributions declared to members	3	1.5
Regal [Member]
Related Party Transaction [Line Items]
Cash distributions declared to members	3.2	1.5
Founding Members [Member]
Related Party Transaction [Line Items]
Cash distributions declared to members	8.4	5
NCM Inc. [Member]
Related Party Transaction [Line Items]
Cash distributions declared to members	$ 8.1	$ 3.2

Related Party Transactions (S45

Related Party Transactions (Schedule of Amounts Due to Founding Members, Net) (Details) - USD ($) $ in Millions	Mar. 29, 2018	Dec. 28, 2017
Related Party Transaction [Line Items]
Theatre access fees, net of beverage revenues and other encumbered theater payments	$ 4.1	$ 4
Distributions payable to founding members	8.4	37.6
Integration payments due from founding members	(1.7)	(8.9)
Total amounts due to founding members, net	10.8	32.7
AMC [Member]
Related Party Transaction [Line Items]
Theatre access fees, net of beverage revenues and other encumbered theater payments	1.5	1.5
Distributions payable to founding members	2.2	10.8
Integration payments due from founding members	(1.6)	(8.5)
Total amounts due to founding members, net	2.1	3.8
Cinemark [Member]
Related Party Transaction [Line Items]
Theatre access fees, net of beverage revenues and other encumbered theater payments	1	1
Distributions payable to founding members	3	13.5
Integration payments due from founding members	(0.1)	(0.4)
Cost and other reimbursement	0.1
Total amounts due to founding members, net	4	14.1
Regal [Member]
Related Party Transaction [Line Items]
Theatre access fees, net of beverage revenues and other encumbered theater payments	1.6	1.5
Distributions payable to founding members	3.2	13.3
Cost and other reimbursement	(0.1)
Total amounts due to founding members, net	$ 4.7	$ 14.8

Borrowings (Schedule of Outstan

Borrowings (Schedule of Outstanding Debt) (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 29, 2018	Dec. 28, 2017	Aug. 19, 2016	Apr. 27, 2012
Debt Instrument [Line Items]
Carrying value of long-term debt		$ 944.8	$ 923.3
NCM, LLC. [Member]
Debt Instrument [Line Items]
Outstanding Balance		953	932
Less: debt issuance costs related to term loans and senior notes		(8.2)	(8.7)
Carrying value of long-term debt		944.8	923.3
NCM, LLC. [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Outstanding Balance	[1]	$ 33	12
Maturity Date	[1]	Nov. 26, 2019
NCM, LLC. [Member] | Term Loans [Member]
Debt Instrument [Line Items]
Outstanding Balance	[1]	$ 270	270
Maturity Date	[1]	Nov. 26, 2019
NCM, LLC. [Member] | Senior Unsecured Notes Due 2026 [Member]
Debt Instrument [Line Items]
Outstanding Balance		$ 250	250
Maturity Date		Aug. 15, 2026
Interest Rate		5.75%		5.75%
NCM, LLC. [Member] | Senior Secured Notes Due 2022 [Member]
Debt Instrument [Line Items]
Outstanding Balance		$ 400	$ 400
Maturity Date		Apr. 15, 2022
Interest Rate		6.00%			6.00%
[1]	The interest rates on the revolving credit facility and term loans are described below.

Borrowings (Narrative) (Details

Borrowings (Narrative) (Details) - NCM, LLC. [Member] - USD ($)		3 Months Ended
		Mar. 29, 2018	Dec. 28, 2017	Sep. 28, 2017	Aug. 19, 2016	Apr. 27, 2012
Debt Instrument [Line Items]
Debt Instrument, carrying value		$ 953,000,000	$ 932,000,000
Senior Secured Notes Due 2022 [Member]
Debt Instrument [Line Items]
Debt Instrument, carrying value		$ 400,000,000	400,000,000
Debt instrument face amount						$ 400,000,000
Stated interest rate		6.00%				6.00%
Date of first required interest payment		Oct. 15, 2012
Debt instrument, frequency of periodic payment		The Notes due 2022 pay interest semi-annually in arrears on April 15 and October 15 of each year, which commenced on October 15, 2012.
Senior Unsecured Notes Due 2026 [Member]
Debt Instrument [Line Items]
Debt Instrument, carrying value		$ 250,000,000	250,000,000
Debt instrument face amount					$ 250,000,000
Stated interest rate		5.75%			5.75%
Date of first required interest payment		Feb. 15, 2017
Debt instrument, frequency of periodic payment		The Notes due 2026 pay interest semi-annually in arrears on February 15 and August 15 of each year, which commenced on February 15, 2017.
Debt instrument issued percentage of face value					100.00%
Term Loans [Member]
Debt Instrument [Line Items]
Debt Instrument, carrying value	[1]	$ 270,000,000	270,000,000
Weighted-average interest rate				4.40%
Term Loans [Member] | LIBOR [Member]
Debt Instrument [Line Items]
Basis spread on variable rate, percent		2.75%
Term Loans [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Basis spread on variable rate, percent		1.75%
Senior Secured Credit Facility [Member]
Debt Instrument [Line Items]
Senior secured leverage ratio		310.00%
Senior Secured Credit Facility [Member] | Maximum [Member]
Debt Instrument [Line Items]
Senior secured leverage ratio		650.00%
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Borrowing amount of credit facility		$ 175,000,000
Debt Instrument, carrying value	[1]	33,000,000	$ 12,000,000
Remaining borrowing capacity of credit facility		$ 137,200,000
Unused line fee, percent		0.50%
Revolving Credit Facility [Member] | Letter of Credit [Member]
Debt Instrument [Line Items]
Remaining borrowing capacity of credit facility		$ 4,800,000
[1]	The interest rates on the revolving credit facility and term loans are described below.

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 29, 2018	Mar. 30, 2017	Dec. 28, 2017
Income Tax Disclosure [Abstract]
Unrecognized tax benefits	$ 0.3		$ 0.3
Unrecognized tax benefits, payment of interest and penalties accrued	0.1		$ 0.1
Reserve for unrecognized tax benefits	0.3
Reasonably possible decrease in unrecognized tax benefits	0
Terminating exclusion of performance-based compensation per employee per year limitation	$ 1
Tax effect measurement extension period	1 year
Effective tax rate	88.60%	24.80%
Decrease in tax rate following enactment of Tax Cuts and Jobs Act	13.50%

Commitments and Contingencies (

Commitments and Contingencies (Narrative) (Details) - USD ($)	3 Months Ended
	Mar. 29, 2018	Mar. 30, 2017	Dec. 28, 2017
Other Commitments [Line Items]
Maximum potential payment	$ 77,800,000
Guarantee obligations amount paid	$ 0	$ 0
NCM, LLC. [Member]
Other Commitments [Line Items]
Range of terms, in years	19 years
NCM, LLC. [Member] | Founding Members [Member]
Other Commitments [Line Items]
Liabilities recorded for related party obligations	$ 0		$ 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%
Minimum [Member]
Other Commitments [Line Items]
Range of terms, in years	1 year
Minimum [Member] | NCM, LLC. [Member] | Founding Members [Member]
Other Commitments [Line Items]
Aggregate percentage of theater access fee paid	12.00%
Maximum [Member]
Other Commitments [Line Items]
Range of terms, in years	20 years

Fair Value Measurements (Schedu

Fair Value Measurements (Schedule of Other Investments) (Details) - USD ($) $ in Millions		Mar. 29, 2018	Dec. 28, 2017
Schedule Of Fair Value Of Separate Accounts By Major Category Of Investment [Line Items]
Other investments	[1]	$ 2.1	$ 2.5
Total other investments		3.1	3.5
AC JV, LLC [Member]
Schedule Of Fair Value Of Separate Accounts By Major Category Of Investment [Line Items]
Investment in AC JV, LLC	[2]	$ 1	$ 1
[1]	The Company received equity securities in privately held companies as consideration for a portion of advertising contracts. The equity securities are accounted for at adjusted cost in accordance with the practicability exception under ASU 2016-01 and represent an ownership of less than 20%. The Company does not exert significant influence on these companies’ operating or financial activities.
[2]	Refer to Note 5—Related Party Transactions. This investment is accounted for utilizing the equity method

Fair Value Measurements (Sche51

Fair Value Measurements (Schedule of Other Investments) (Parenthetical) (Details)	3 Months Ended	12 Months Ended
	Mar. 29, 2018	Dec. 28, 2017
Maximum [Member]
Schedule Of Fair Value Of Separate Accounts By Major Category Of Investment [Line Items]
Cost-method ownership percentage	20.00%	20.00%

Fair Value Measurements (Narrat

Fair Value Measurements (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 29, 2018	Mar. 30, 2017	Dec. 28, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impairment of investment	$ 0.4	$ 1.4
Founding Members [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Promissory notes receivable from founding members	8.3		$ 8.3
Impaired Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of cost method investment	$ 0	$ 0

Fair Value Measurements (Estima

Fair Value Measurements (Estimated Fair Values of Company's Financial Instruments) (Details) - USD ($) $ in Millions		Mar. 29, 2018	Dec. 28, 2017
Term Loans [Member] | Carrying Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt Instrument		$ 270	$ 270
Term Loans [Member] | Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt Instrument	[1]	270.7	270.8
Notes due 2022 [Member] | Carrying Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt Instrument		400	400
Notes due 2022 [Member] | Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt Instrument	[1]	405.3	407.3
Senior Unsecured Notes Due 2026 [Member] | Carrying Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt Instrument		250	250
Senior Unsecured Notes Due 2026 [Member] | Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt Instrument	[1]	$ 226.6	$ 235
[1]	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 based upon the inputs utilized.

Fair Value Measurements (Fair V

Fair Value Measurements (Fair Values of the Company's Assets and Liabilities) (Details) - USD ($) $ in Millions		Mar. 29, 2018	Dec. 28, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term marketable securities		$ 22	$ 13.1
Long-term marketable securities		13.2	16.2
Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	[1]	16.4	12.2
Short-term marketable securities	[2]	22	13.1
Long-term marketable securities	[2]	13.2	16.2
Total assets		51.6	41.5
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	[1]	12.4	8.2
Total assets		12.4	8.2
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	[1]	4	4
Short-term marketable securities	[2]	22	13.1
Long-term marketable securities	[2]	13.2	16.2
Total assets		$ 39.2	$ 33.3
[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 and commercial paper with original maturities of three months or less, which are classified as Level 2 and are valued as described below.
[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 is derived from quoted market information. The inputs in the valuation are generally classified as Level 1 given the 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. For the three months ended March 29, 2018 and March 30, 2017, there was an inconsequential amount of net realized gains (losses) recognized in interest income and an inconsequential amount of net unrealized holding gains (losses) included in other comprehensive income. Original cost of short-term marketable securities is based on the specific identification method. As of March 29, 2018 and December 28, 2017, there was $0.2 million and $0.2 million, respectively, of gross unrealized losses related to individual securities of $8.2 million and $8.2 million, respectively, that had been in a continuous loss position for 12 months or longer. The Company has the intention and ability to hold these securities to maturity.

Fair Value Measurements (Fair55

Fair Value Measurements (Fair Values of the Company's Assets and Liabilities) (Parenthetical) (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 29, 2018	Dec. 28, 2017
Fair Value Disclosures [Abstract]
Gross unrealized losses related to individual securities	$ 0.2	$ 0.2
Gross unrealized losses related to individual securities had been in continuous loss position for 12 months or longer	$ 8.2	$ 8.2

Fair Value Measurements (Sche56

Fair Value Measurements (Schedule of Marketable Securities) (Details) - USD ($) $ in Millions		3 Months Ended	12 Months Ended
		Mar. 29, 2018	Dec. 28, 2017
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost Basis		$ 35.3	$ 29.6
Aggregate Fair Value - Short term marketable securities		22	13.1
Aggregate Fair Value - Long term marketable securities		13.2	16.2
Aggregate Fair Value - Total marketable securities		35.2	29.3
Short-term Marketable Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost Basis		21.9	13.2
Aggregate Fair Value - Short term marketable securities		22	13.1
Short-term Marketable Securities [Member] | Municipal Bonds [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost Basis		0.5
Aggregate Fair Value - Short term marketable securities		$ 0.5
Maturities	[1]	10 months 24 days
Short-term Marketable Securities [Member] | U.S. Government Agency Bonds [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost Basis		$ 3.6	2.3
Aggregate Fair Value - Short term marketable securities		$ 3.6	$ 2.2
Maturities	[1]	9 months 18 days	10 months 24 days
Short-term Marketable Securities [Member] | Certificates Of Deposit [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost Basis		$ 1.9	$ 0.9
Aggregate Fair Value - Short term marketable securities		$ 1.9	$ 0.9
Maturities	[1]	9 months 18 days	9 months 18 days
Short-term Marketable Securities [Member] | Financial Commercial Paper [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost Basis		$ 4	$ 6
Aggregate Fair Value - Short term marketable securities		$ 4	$ 6
Maturities	[1]	1 month 6 days	3 months 18 days
Short-term Marketable Securities [Member] | Industrial Commercial Paper [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost Basis		$ 9.9	$ 4
Aggregate Fair Value - Short term marketable securities		$ 10	$ 4
Maturities	[1]	2 months 12 days	3 months 18 days
Short-term Marketable Securities [Member] | Utility Commercial Paper [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost Basis		$ 2
Aggregate Fair Value - Short term marketable securities		$ 2
Maturities	[1]	3 months 18 days
Long-term Marketable Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost Basis		$ 13.4	$ 16.4
Aggregate Fair Value - Long term marketable securities		13.2	16.2
Long-term Marketable Securities [Member] | Municipal Bonds [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost Basis		1.3	1.9
Aggregate Fair Value - Long term marketable securities		$ 1.3	$ 1.9
Maturities	[1]	2 years 3 months 18 days	2 years 1 month 6 days
Long-term Marketable Securities [Member] | U.S. Government Agency Bonds [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost Basis		$ 9	$ 10.4
Aggregate Fair Value - Long term marketable securities		$ 8.8	$ 10.2
Maturities	[1]	2 years 4 months 24 days	2 years 6 months
Long-term Marketable Securities [Member] | Certificates Of Deposit [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost Basis			$ 4.1
Aggregate Fair Value - Long term marketable securities			$ 4.1
Maturities	[1]		1 year 9 months 18 days
Long-term Marketable Securities [Member] | Financial Certificates Of Deposit [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost Basis		$ 3.1
Aggregate Fair Value - Long term marketable securities		$ 3.1
Maturities	[1]	1 year 9 months 18 days
[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.

Subsequent Event (Narrative) (D

Subsequent Event (Narrative) (Details) - Subsequent Event [Member] $ / shares in Units, $ in Millions	May 03, 2018USD ($)$ / shares
Subsequent Events [Line Items]
Dividends payable, date declared	May 3, 2018
Cash dividends declared, per share | $ / shares	$ 0.17
Cash dividends declared | $	$ 13.1
Dividends payable, date of record	May 18, 2018
Dividends payable, date to be paid	Jun. 1, 2018