---
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"
generated_at: "2026-06-15T03:24:08.333350+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Live Ventures Q2 revenue up 30.7% to $91.1M; net income drops 90% to $1.6M

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-23-021361
- JSON: https://secwatch.observer/filing/0000950170-23-021361.json
- Plain text: https://secwatch.observer/filing/0000950170-23-021361.txt

## Key facts
- Earnings Releases
  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.
  - Period: fiscal second quarter ended March 31, 2023
  - Revenue: $91.1 million
  - Net income: $1.6 million
  - EPS: $0.49 per diluted share
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1045742/000095017023021361/0000950170-23-021361-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.