{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-122751","form_type":"8-K","ticker":"SEAT","cik":"0001856031","company_name":"Vivid Seats Inc.","filed_at":"2024-11-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:10.093211+00:00","generated_at":"2026-05-30T03:53:02.195712+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Vivid Seats Q3 revenue down 1% to $186.6M, net income falls 43%; lowers 2024 guidance","bullets":["Marketplace GOV $871.7M (-13% YoY); revenue $186.6M (-1% YoY).","GAAP net income $9.2M (-43%); adjusted EBITDA $34.1M (+2%).","Cancellations jumped to $35.4M in Q3 vs $10.1M a year ago, pressuring GOV.","CFO revises 2024 guidance citing concert supply headwinds and Q4 marketing intensity.","Skybox Drive exits beta with 100+ users; CEO expects industry growth acceleration in 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-122751","json":"https://secwatch.observer/filing/0000950170-24-122751.json","markdown":"https://secwatch.observer/filing/0000950170-24-122751.md","text":"https://secwatch.observer/filing/0000950170-24-122751.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1856031/000095017024122751/0000950170-24-122751-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1856031/000095017024122751/seat-20241107.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T03:53:02.195712+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}