{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-058020","form_type":"8-K","ticker":"IEP","cik":"0000813762","company_name":"ICAHN ENTERPRISES L.P.","filed_at":"2023-05-10T23:59:59+00:00","discovered_at":"2026-05-14T18:03:42.337787+00:00","generated_at":"2026-06-15T07:31:08.954600+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":"Icahn Enterprises Q1 net loss $270M vs year-ago income $323M; revenue down 37%","bullets":["Net loss of $270M ($0.75/unit loss) vs net income $323M ($1.06/unit) in Q1 2022.","Revenues $2.6B, down from $4.1B YoY; Adjusted EBITDA $116M vs $616M.","Indicative Net Asset Value flat at $5.6B as of March 31, 2023.","Board declares quarterly distribution of $2.00/unit, 72nd consecutive quarterly distribution."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-058020","json":"https://secwatch.observer/filing/0001104659-23-058020.json","markdown":"https://secwatch.observer/filing/0001104659-23-058020.md","text":"https://secwatch.observer/filing/0001104659-23-058020.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/813762/000110465923058020/0001104659-23-058020-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/813762/000110465923058020/tm2315248d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-15T07:31:08.954600+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":"752f2219c3e412eb1d6df749438fcd4ee6a4ba5a","claim":"ICAHN ENTERPRISES L.P. reported three months ended March 31, 2023 results: revenue revenues of $2.6 billion, net income net loss attributable to Icahn Enterprises of $270 million, EPS loss of $0.75 per depositary unit.","evidence_excerpt":"Icahn Enterprises L.P. (Nasdaq:IEP) is reporting revenues of $2.6 billion and net loss attributable to Icahn Enterprises of $270 million, or a loss of $0.75 per depositary unit, for the three months ended March 31, 2023.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/813762/000110465923058020/0001104659-23-058020-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"three months ended March 31, 2023"},{"label":"Revenue","value":"revenues of $2.6 billion"},{"label":"Net income","value":"net loss attributable to Icahn Enterprises of $270 million"},{"label":"EPS","value":"loss of $0.75 per depositary unit"},{"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"}