{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-086548","form_type":"8-K","ticker":"IEP","cik":"0000813762","company_name":"ICAHN ENTERPRISES L.P.","filed_at":"2024-08-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:15.958874+00:00","generated_at":"2026-05-31T11:59:34.773862+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Icahn Enterprises L.P. Reports Q2 2024 Net Loss of $331M and Declares $1.00 Distribution","bullets":["Second quarter 2024 net loss attributable to IEP was $331 million, compared to a loss of $269 million in Q2 2023.","Adjusted EBITDA attributable to IEP was a loss of $155 million, versus a positive $14 million in the prior year quarter.","Indicative Net Asset Value fell $969 million to approximately $4 billion as of June 30, 2024.","Board declared a quarterly distribution of $1.00 per depositary unit, payable on September 25, 2024.","Revenue for Q2 2024 was $2.2 billion, down from $2.6 billion in Q2 2023."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-086548","json":"https://secwatch.observer/filing/0001104659-24-086548.json","markdown":"https://secwatch.observer/filing/0001104659-24-086548.md","text":"https://secwatch.observer/filing/0001104659-24-086548.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/813762/000110465924086548/0001104659-24-086548-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/813762/000110465924086548/tm2421079d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T11:59:34.773862+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}