{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-23-039314","form_type":"8-K","ticker":"SEAT","cik":"0001856031","company_name":"Vivid Seats Inc.","filed_at":"2023-08-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:35.821423+00:00","generated_at":"2026-06-12T02:53:50.474654+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Vivid Seats Q2 GOV record $953.7M (+17% YoY), raises 2023 guidance, acquires Japan's Wavedash for ~$61M","bullets":["Q2 revenue $165.4M (+12% YoY); net income $38.3M (+59% YoY); adjusted EBITDA $31.1M (+2%).","Marketplace GOV record $953.7M (+17% YoY) on widespread live event demand.","Raised 2023 guidance: expects double-digit growth in both Marketplace GOV and Adjusted EBITDA.","Definitive agreement to acquire Wavedash, Japan's leading secondary ticketing marketplace, for ~$61M cash.","Entered strategic partnerships with Colorado Rockies, L.A. Dodgers, L.A. Chargers to drive differentiation."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-23-039314","json":"https://secwatch.observer/filing/0000950170-23-039314.json","markdown":"https://secwatch.observer/filing/0000950170-23-039314.md","text":"https://secwatch.observer/filing/0000950170-23-039314.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1856031/000095017023039314/0000950170-23-039314-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1856031/000095017023039314/seat-20230808.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-12T02:53:50.474654+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":"c1da47455961898c552326ae37d048e77ce491e8","claim":"Vivid Seats Inc. reported the second quarter ended June 30, 2023 results: revenue $165.4 million, net income $38.3 million. Guidance raised.","evidence_excerpt":"customer repeat rates.” Second Quarter 2023 Key Operational and Financial Metrics • Marketplace GOV of $953.7 million – up 17% from $814.8 million in Q2 2022 • Revenues of $165.4 million – up 12% from $147.7 million in Q2 2022 • Net income of $38.3 million – up 59% from $24.1 million in Q2 2022 • Adjusted EBITDA of $31.1 million – up 2% from $30.3 million in Q2","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1856031/000095017023039314/0000950170-23-039314-index.htm","confidence":1.0,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the second quarter ended June 30, 2023"},{"label":"Revenue","value":"$165.4 million"},{"label":"Net income","value":"$38.3 million"},{"label":"Guidance","value":"raised"},{"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"}