---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-26-055925"
form_type: "8-K"
ticker: "IEP"
cik: "0000813762"
company_name: "ICAHN ENTERPRISES L.P."
filed_at: "2026-05-06T23:59:59+00:00"
generated_at: "2026-05-14T23:03:39.836382+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Icahn Enterprises Q1 2026 net loss $459M ($0.71/unit); revenue $2.2B; declares $0.50 distribution

## Summary
- Revenue $2.2B (Q1 2025: $1.9B); net loss attributable to IEP $459M ($0.71/unit) vs loss $422M ($0.79/unit) YoY.
- Indicative NAV ~$3.4B at March 31, 2026, up $201M from Q4 2025; $605M gain in CVI position offset by $320M refining hedge losses.
- Investment segment positive $110M ex-hedges and CVI gains; Adjusted EBITDA loss $216M vs $228M prior year.
- Q1 distribution $0.50/depositary unit, payable June 25, 2026 to holders of record May 18, 2026.

## SEC filing metadata
- accession: 0001104659-26-055925
- form_type: 8-K
- ticker: IEP
- cik: 0000813762
- company_name: ICAHN ENTERPRISES L.P.
- filed_at: 2026-05-06T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/813762/000110465926055925/0001104659-26-055925-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/813762/000110465926055925/tm2613700d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-26-055925
- JSON: https://secwatch.observer/filing/0001104659-26-055925.json
- Plain text: https://secwatch.observer/filing/0001104659-26-055925.txt

## Source-grounded claims
- claim_id: 5a11db53c0ea5e9b65f62415f6eb7b7ea3cac8ca
  claim: ICAHN ENTERPRISES L.P. reported the three months ended March 31, 2026 results: revenue $2.2 billion, net income net loss attributable to IEP was $459 million, EPS approximately $0.71 per depositary unit.
  evidence_excerpt: For the three months ended March 31, 2026, revenues were $2.2 billion and net loss attributable to IEP was $459 million, or approximately $0.71 per depositary unit.
  evidence_url: https://www.sec.gov/Archives/edgar/data/813762/000110465926055925/0001104659-26-055925-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.