{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-090743","form_type":"8-K","ticker":"IEP","cik":"0000813762","company_name":"ICAHN ENTERPRISES L.P.","filed_at":"2026-08-05T12:00:34+00:00","discovered_at":"2026-08-05T12:05:02.502640+00:00","generated_at":"2026-08-05T12:05:27.839950+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 Q2 net loss widens to $355M; Adjusted EBITDA loss $134M","bullets":["Net loss attributable to IEP of $355M ($0.52/unit) vs $165M loss ($0.30/unit) in Q2 2025.","Adjusted EBITDA loss of $134M vs positive $40M in the prior-year quarter.","Revenue rose to $3.0B from $2.4B, but operating results deteriorated.","Indicative NAV fell $765M to $2.6B, driven by a $435M decline in the CVI long position.","Quarterly distribution declared at $0.50/unit, payable September 23, 2026."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-090743","json":"https://secwatch.observer/filing/0001104659-26-090743.json","markdown":"https://secwatch.observer/filing/0001104659-26-090743.md","text":"https://secwatch.observer/filing/0001104659-26-090743.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/813762/000110465926090743/0001104659-26-090743-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/813762/000110465926090743/tm2622273d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-05T12:05:27.839950+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"}