{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-115574","form_type":"8-K","ticker":"IEP","cik":"0000813762","company_name":"ICAHN ENTERPRISES L.P.","filed_at":"2024-11-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:11.082740+00:00","generated_at":"2026-05-30T03:08:08.301122+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Icahn Enterprises Q3 net income $22M; cuts quarterly distribution to $0.50 from $1.00","bullets":["Q3 2024 net income attributable to IEP of $22M ($0.05/unit) vs Q3 2023 net loss of $6M.","Adjusted EBITDA attributable to IEP $183M, down from $243M in prior-year quarter.","Quarterly distribution cut to $0.50 per depositary unit from $1.00, payable Dec 26 to holders of record Nov 18.","Indicative NAV $3.6B at Sep 30, down $423M from June 30, driven by declines in CVI and Automotive.","Icahn plans to launch tender offer for additional CVR Energy (CVI) shares; ~$2.3B liquidity as of Oct 31."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-115574","json":"https://secwatch.observer/filing/0001104659-24-115574.json","markdown":"https://secwatch.observer/filing/0001104659-24-115574.md","text":"https://secwatch.observer/filing/0001104659-24-115574.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/813762/000110465924115574/0001104659-24-115574-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/813762/000110465924115574/tm2427867d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T03:08:08.301122+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"}