{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-25-045332","form_type":"8-K","ticker":"IEP","cik":"0000813762","company_name":"ICAHN ENTERPRISES L.P.","filed_at":"2025-05-07T23:59:59+00:00","discovered_at":"2026-05-14T18:02:51.368683+00:00","generated_at":"2026-05-22T10:00:16.343436+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":"Q1 net loss $422M vs $38M loss YoY; revenue down to $1.9B from $2.5B","bullets":["Net loss $422M ($0.79/unit) vs $38M loss ($0.09/unit) in Q1 2024.","Revenue fell to $1.9B from $2.5B, a 24% decline YoY.","Adjusted EBITDA loss $287M vs prior-year positive $134M.","Indicative NAV $3.0B, down $336M vs Dec 31, 2024, driven by $224M investment losses.","Quarterly distribution maintained at $0.50/unit; payable June 25 to unitholders of record May 19."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-25-045332","json":"https://secwatch.observer/filing/0001104659-25-045332.json","markdown":"https://secwatch.observer/filing/0001104659-25-045332.md","text":"https://secwatch.observer/filing/0001104659-25-045332.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/813762/000110465925045332/0001104659-25-045332-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/813762/000110465925045332/tm2514266d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-22T10:00:16.343436+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"}