{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-23-021361","form_type":"8-K","ticker":"LIVE","cik":"0001045742","company_name":"LIVE VENTURES Inc","filed_at":"2023-05-11T23:59:59+00:00","discovered_at":"2026-05-14T18:03:37.753068+00:00","generated_at":"2026-06-15T03:24:08.333350+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Live Ventures Q2 revenue up 30.7% to $91.1M; net income drops 90% to $1.6M","bullets":["Net income of $1.6M ($0.49 diluted EPS) vs $15.4M ($4.84) prior year, which included $11.4M bankruptcy settlement gain.","Adjusted EBITDA fell 10.4% to $9.2M; operating income down 41.4% to $5.0M.","Acquired Flooring Liquidators for ~$78.7M in Jan 2023, contributing $20.8M revenue in the quarter.","Steel Manufacturing revenue up 42% to $19.9M due to Kinetic acquisition; Flooring Manufacturing revenue down 7.4%.","Stockholders' equity $103.2M; $25.9M cash and credit availability."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-23-021361","json":"https://secwatch.observer/filing/0000950170-23-021361.json","markdown":"https://secwatch.observer/filing/0000950170-23-021361.md","text":"https://secwatch.observer/filing/0000950170-23-021361.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1045742/000095017023021361/0000950170-23-021361-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1045742/000095017023021361/live-20230511.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-15T03:24:08.333350+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"ba8477e1717ae6fc1ff7ee2f0b173924ea9749a1","claim":"LIVE VENTURES Inc reported fiscal second quarter ended March 31, 2023 results: revenue $91.1 million, net income $1.6 million, EPS $0.49 per diluted share.","evidence_excerpt":"a diversified holding company, today announced financial results for its fiscal second quarter ended March 31, 2023. Fiscal Second Quarter 2023 Key Highlights: • Revenues were $91.1 million, as compared with $69.7 million, an increase of 30.7% over the prior year period • Adjusted EBITDA1 was $9.2 million, as compared with $10.3 million in the prior year period •","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1045742/000095017023021361/0000950170-23-021361-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"fiscal second quarter ended March 31, 2023"},{"label":"Revenue","value":"$91.1 million"},{"label":"Net income","value":"$1.6 million"},{"label":"EPS","value":"$0.49 per diluted share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}