{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-23-288781","form_type":"8-K/A","ticker":"SEAT","cik":"0001856031","company_name":"Vivid Seats Inc.","filed_at":"2023-12-05T23:59:59+00:00","discovered_at":"2026-05-14T18:03:31.128394+00:00","generated_at":"2026-06-07T18:16:30.233209+00:00","sec_items":["9.01"],"event_type":"m_and_a","sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Vivid Seats files VDC Holdco (Vegas.com) financials; 9M2023 rev $77.8M, net income $17.3M","bullets":["VDC Holdco (Vegas.com) revenue $77.8M for 9M2023, up 20% from $64.7M in 9M2022.","Net income rose 22% to $17.3M from $14.2M; operating income $23.5M vs $16.2M.","Long-term debt $19.975M (SOFR+5.31%), with $2.7M current maturities; subject to leverage covenants.","Goodwill $45.7M, intangible assets $6.1M net; no impairment indicated.","Transaction consolidates Vegas.com and LasVegas.com into Vivid Seats' platform."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-23-288781","json":"https://secwatch.observer/filing/0001193125-23-288781.json","markdown":"https://secwatch.observer/filing/0001193125-23-288781.md","text":"https://secwatch.observer/filing/0001193125-23-288781.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1856031/000119312523288781/0001193125-23-288781-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1856031/000119312523288781/d28024d8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T18:16:30.233209+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"}