---
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"
generated_at: "2026-06-07T18:16:30.233209+00:00"
event_type: "m_and_a"
sentiment: "positive"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Vivid Seats files VDC Holdco (Vegas.com) financials; 9M2023 rev $77.8M, net income $17.3M

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: m_and_a
- sentiment: positive
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-23-288781
- JSON: https://secwatch.observer/filing/0001193125-23-288781.json
- Plain text: https://secwatch.observer/filing/0001193125-23-288781.txt

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