{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-044679","form_type":"8-K","ticker":"AENT","cik":"0001823584","company_name":"ALLIANCE ENTERTAINMENT HOLDING CORP","filed_at":"2023-04-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:40.894986+00:00","generated_at":"2026-06-17T03:13:30.105911+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Alliance Entertainment reports H1 FY2023 net loss of $23M; revenue down 18%; going concern warning","bullets":["Six-month revenue $683.9M vs $831.6M prior year; net loss $23.0M vs net income $29.5M.","Operating loss $25.6M vs operating income $40.6M; inventory write-down of $7.1M on gaming inventory.","Company expresses substantial doubt about ability to continue as going concern; failed to meet Fixed Charge Coverage Ratio covenant.","Revolving credit facility matures Sept 29, 2023; classified as current liability due to defaults; $8.3M debt subject to cross-default.","Filed S-1 registration statement for underwritten public offering of Class A common stock and resale of shares/warrants."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-044679","json":"https://secwatch.observer/filing/0001104659-23-044679.json","markdown":"https://secwatch.observer/filing/0001104659-23-044679.md","text":"https://secwatch.observer/filing/0001104659-23-044679.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1823584/000110465923044679/0001104659-23-044679-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1823584/000110465923044679/tm239600d6_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T03:13:30.105911+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":"b78ab09182ee81d00ca9cf7b406041b52990e369","claim":"ALLIANCE ENTERTAINMENT HOLDING CORP reported three and six months ended December 31, 2022 results: revenue Net Revenues $445,162 (three months), $683,862 (six months), net income Net (Loss) Income ($15,515) (three months), ($23,025) (six months), EPS Net (Loss) Income per Share – Basic and Diluted $(17.24) (three months), $(25.58) (six months).","evidence_excerpt":"Three Months Ended Six Months Ended Six Months Ended ($ in thousands except share amount) December 31, 2022 December 31, 2021 December 31, 2022 December 31, 2021 Net Revenues $ 445,162 $ 538,445 $ 683,862 $ 831,646 Cost of Revenues (excluding depreciation and amortization) 424,265 465,407 637,495 717,889 Operating Expenses Distribution and Fulfillment Expense","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1823584/000110465923044679/0001104659-23-044679-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"three and six months ended December 31, 2022"},{"label":"Revenue","value":"Net Revenues $445,162 (three months), $683,862 (six months)"},{"label":"Net income","value":"Net (Loss) Income ($15,515) (three months), ($23,025) (six months)"},{"label":"EPS","value":"Net (Loss) Income per Share – Basic and Diluted $(17.24) (three months), $(25.58) (six months)"},{"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"}