{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-331453","form_type":"8-K","ticker":"SEAT","cik":"0001856031","company_name":"Vivid Seats Inc.","filed_at":"2026-08-04T10:32:54+00:00","discovered_at":"2026-08-04T10:35:00.447678+00:00","generated_at":"2026-08-04T10:35:17.369994+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Vivid Seats Q2 net loss $14.3M; raises FY 2026 GOV and EBITDA guidance","bullets":["Q2 Marketplace GOV $659.4M, down 3.8% YoY from $685.5M; revenues $129.9M.","Net loss $14.3M; adjusted EBITDA $12.6M vs $14.4M in Q2 2025.","Marketplace orders 1,825K, down from 2,173K YoY; resale orders 84K vs 97K.","Raises FY 2026 GOV guidance to $2.3B-$2.6B (prev. $2.2B-$2.6B); adj. EBITDA to $34M-$40M (prev. $30M-$40M).","CEO cites FIFA World Cup demand driving sequential growth; confident in long-term value."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-331453","json":"https://secwatch.observer/filing/0001193125-26-331453.json","markdown":"https://secwatch.observer/filing/0001193125-26-331453.md","text":"https://secwatch.observer/filing/0001193125-26-331453.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1856031/000119312526331453/0001193125-26-331453-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1856031/000119312526331453/seat-20260804.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-04T10:35:17.369994+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"}