---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-23-048744"
form_type: "8-K"
ticker: "LVWR"
cik: "0001898795"
company_name: "LiveWire Group, Inc."
filed_at: "2023-02-24T23:59:59+00:00"
generated_at: "2026-06-19T00:59:52.146760+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# LiveWire Group restates 2022 quarterly financials after premature revenue recognition of $2.9 million

## Summary
- Prematurely recognized $1.1M in Q1 2022 and $1.8M in Q2 2022 for electric balance bikes shipped without batteries.
- Audit Committee concluded quarterly statements for Q1, Q2, and Q3 2022 should no longer be relied upon.
- Corrected financials to be included in 2022 Form 10-K expected by March 6, 2023.
- LiveWire reported 2022 revenue of $46.8M and operating loss of $85.3M in Harley-Davidson's 10-K.
- Harley-Davidson's 10-K incorporated by reference includes LiveWire segment financial details.

## SEC filing metadata
- accession: 0001193125-23-048744
- form_type: 8-K
- ticker: LVWR
- cik: 0001898795
- company_name: LiveWire Group, Inc.
- filed_at: 2023-02-24T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 4.02, 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1898795/000119312523048744/0001193125-23-048744-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1898795/000119312523048744/d335628d8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-23-048744
- JSON: https://secwatch.observer/filing/0001193125-23-048744.json
- Plain text: https://secwatch.observer/filing/0001193125-23-048744.txt

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