{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-028514","form_type":"8-K","ticker":"IEP","cik":"0000813762","company_name":"ICAHN ENTERPRISES L.P.","filed_at":"2024-02-28T23:59:59+00:00","discovered_at":"2026-05-14T18:03:26.989831+00:00","generated_at":"2026-06-05T09:54:05.378881+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Icahn Enterprises Q4 2023 net loss narrows to $139M; Adj EBITDA turns positive at $9M","bullets":["Q4 net loss attributable to IEP $139M ($0.33/unit) vs $255M loss ($0.74/unit) in Q4 2022.","Q4 Adjusted EBITDA attributable to IEP $9M, compared to -$75M in prior-year quarter.","Full-year 2023 revenue $10.8B, net loss $684M ($1.75/unit); FY2022 revenue $14.1B, net loss $183M ($0.57/unit).","Indicative NAV $4.76B at Dec 31, 2023, down $411M from Sep 30, 2023, driven by hedge shorts and distributions.","Board declares $1.00/unit distribution payable Apr 18, 2024 to holders of record Mar 11, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-028514","json":"https://secwatch.observer/filing/0001104659-24-028514.json","markdown":"https://secwatch.observer/filing/0001104659-24-028514.md","text":"https://secwatch.observer/filing/0001104659-24-028514.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/813762/000110465924028514/0001104659-24-028514-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/813762/000110465924028514/tm247465d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T09:54:05.378881+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":"0f18763621a009fdf5a4976f88eeeb7aa1925828","claim":"ICAHN ENTERPRISES L.P. reported the twelve months ended December 31, 2023 results: revenue $10.8 billion, net income $684 million, EPS loss of $1.75 per depositary unit.","evidence_excerpt":"For the twelve months ended December 31, 2023, revenues were $10.8 billion and net losses were $684 million, or a loss of $1.75 per depositary unit.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/813762/000110465924028514/0001104659-24-028514-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the twelve months ended December 31, 2023"},{"label":"Revenue","value":"$10.8 billion"},{"label":"Net income","value":"$684 million"},{"label":"EPS","value":"loss of $1.75 per depositary unit"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"c157ce3761cc98d58b3e0b561292dfa5eaf29aa6","claim":"ICAHN ENTERPRISES L.P. reported the three months ended December 31, 2023 results: revenue $2.7 billion, net income $139 million, EPS loss of $0.33 per depositary unit.","evidence_excerpt":"For the three months ended December 31, 2023, revenues were $2.7 billion and net losses were $139 million, or a loss of $0.33 per depositary unit.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/813762/000110465924028514/0001104659-24-028514-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the three months ended December 31, 2023"},{"label":"Revenue","value":"$2.7 billion"},{"label":"Net income","value":"$139 million"},{"label":"EPS","value":"loss of $0.33 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"}