{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-058435","form_type":"8-K","ticker":"IEP","cik":"0000813762","company_name":"ICAHN ENTERPRISES L.P.","filed_at":"2024-05-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:22.051757+00:00","generated_at":"2026-06-02T14:47:37.601734+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Icahn Enterprises Q1 net loss narrows to $38M from $270M; adjusted EBITDA rises to $134M","bullets":["Net loss attributable to IEP improved to $38M ($0.09/unit) from $270M ($0.75/unit) in prior-year quarter.","Revenues decreased to $2.5B from $2.7B YoY; adjusted EBITDA rose 41% to $134M.","Indicative NAV increased $194M to ~$5B, driven by CVR Energy gains partially offset by hedging in Funds.","Declared Q1 distribution of $1.00/unit, payable June 25, 2024 to holders of record May 20, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-058435","json":"https://secwatch.observer/filing/0001104659-24-058435.json","markdown":"https://secwatch.observer/filing/0001104659-24-058435.md","text":"https://secwatch.observer/filing/0001104659-24-058435.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/813762/000110465924058435/0001104659-24-058435-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/813762/000110465924058435/tm2413823d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T14:47:37.601734+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":"94672d3e126fb857bf227d41b33bb7fc55ede833","claim":"ICAHN ENTERPRISES L.P. reported the three months ended March 31, 2024 results: revenue $2.5 billion, net income net loss was $38 million, EPS a loss of $0.09 per depositary unit.","evidence_excerpt":"For the three months ended March 31, 2024, revenues were $2.5 billion and net loss was $38 million, or a loss of $0.09 per depositary unit.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/813762/000110465924058435/0001104659-24-058435-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the three months ended March 31, 2024"},{"label":"Revenue","value":"$2.5 billion"},{"label":"Net income","value":"net loss was $38 million"},{"label":"EPS","value":"a loss of $0.09 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"}