{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-019412","form_type":"8-K","ticker":"IEP","cik":"0000813762","company_name":"ICAHN ENTERPRISES L.P.","filed_at":"2026-02-25T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.759663+00:00","generated_at":"2026-05-16T00:34:16.007366+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Icahn Enterprises Q4 net income $1M vs loss $98M; Adj EBITDA $281M vs $16M; NAV down $654M on CVI drop","bullets":["Q4 2025 net income $1M ($0/unit) vs net loss $98M ($0.19/unit loss) in Q4 2024.","Q4 2025 Adjusted EBITDA $281M vs $16M in Q4 2024.","Full year 2025 revenues $9.7B, net loss $299M ($0.52/unit loss) vs 2024 revenues $10.0B, net loss $445M ($0.94/unit loss).","Declared quarterly distribution $0.50/unit, payable April 15, 2026 to record March 9, 2026.","Indicative NAV $3.2B at Dec 31, 2025, down $654M from Sep 30, 2025 driven by $778M decrease in CVI long position."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-019412","json":"https://secwatch.observer/filing/0001104659-26-019412.json","markdown":"https://secwatch.observer/filing/0001104659-26-019412.md","text":"https://secwatch.observer/filing/0001104659-26-019412.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/813762/000110465926019412/0001104659-26-019412-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/813762/000110465926019412/tm267264d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T00:34:16.007366+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"}