---
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"
generated_at: "2026-06-05T09:54:05.378881+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Icahn Enterprises Q4 2023 net loss narrows to $139M; Adj EBITDA turns positive at $9M

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-24-028514
- JSON: https://secwatch.observer/filing/0001104659-24-028514.json
- Plain text: https://secwatch.observer/filing/0001104659-24-028514.txt

## Key facts
- Earnings Releases
  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.
  - Period: the twelve months ended December 31, 2023
  - Revenue: $10.8 billion
  - Net income: $684 million
  - EPS: loss of $1.75 per depositary unit
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/813762/000110465924028514/0001104659-24-028514-index.htm
- Earnings Releases
  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.
  - Period: the three months ended December 31, 2023
  - Revenue: $2.7 billion
  - Net income: $139 million
  - EPS: loss of $0.33 per depositary unit
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/813762/000110465924028514/0001104659-24-028514-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.