{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-103009","form_type":"8-K","ticker":"SEAT","cik":"0001856031","company_name":"Vivid Seats Inc.","filed_at":"2026-03-12T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.569549+00:00","generated_at":"2026-05-15T13:51:23.402082+00:00","sec_items":["2.02","8.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Vivid Seats Q4 net loss $428.7M; revenue down 37% YoY; weak 2026 outlook","bullets":["Q4 Marketplace GOV $580.6M (-42% YoY), revenue $126.8M (-37% YoY), net loss $428.7M vs loss $4.4M.","Full year 2025: GOV $2.7B (-31%), revenue $570.8M (-26%), net loss $721.5M vs income $14.3M.","Q4 Adjusted EBITDA $0.8M (down from $34.2M); full year $41.8M (down from $151.4M).","FY 2026 guidance: GOV $2.2-2.6B, Adj EBITDA $30-40M; Q1 GOV $570-620M, Adj EBITDA $8-10M.","Regained Nasdaq compliance as of March 6, 2026 with majority independent directors."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-103009","json":"https://secwatch.observer/filing/0001193125-26-103009.json","markdown":"https://secwatch.observer/filing/0001193125-26-103009.md","text":"https://secwatch.observer/filing/0001193125-26-103009.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1856031/000119312526103009/0001193125-26-103009-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1856031/000119312526103009/seat-20260312.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T13:51:23.402082+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"}