{"schema_version":"secwatch.filing_event.v1","accession":"0001335258-26-000018","form_type":"8-K","ticker":"LYV","cik":"0001335258","company_name":"Live Nation Entertainment, Inc.","filed_at":"2026-05-05T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.168402+00:00","generated_at":"2026-05-14T23:17:23.538869+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Live Nation Q1 revenue $3.8B (+12%); $450M legal accrual drives operating loss","bullets":["Revenue $3.8B (+12% YoY); operating loss of $371M due to $450M legal accrual.","Adjusted operating income $371M (+9%); on track for double-digit AOI growth in 2026.","Concerts AOI $3M with fan attendance 24M (+7%); Ticketing AOI $256M on 81M fee-bearing tickets (+4%).","Event-related deferred revenue record $6.6B (+22%); Ticketing deferred revenue $368M (+29%).","Q1 capex $249M; full year capex expected $1.1-1.2B, with leverage at 3.6x."],"urls":{"canonical":"https://secwatch.observer/filing/0001335258-26-000018","json":"https://secwatch.observer/filing/0001335258-26-000018.json","markdown":"https://secwatch.observer/filing/0001335258-26-000018.md","text":"https://secwatch.observer/filing/0001335258-26-000018.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1335258/000133525826000018/0001335258-26-000018-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1335258/000133525826000018/lyv-20260505.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-14T23:17:23.538869+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":[{"claim_id":"d4b9033bb30a9bef9c58b313cd99c7bb5c09246c","claim":"Live Nation Entertainment, Inc. reported quarter ended March 31, 2026 results: revenue $3.8 billion. Guidance reaffirmed.","evidence_excerpt":"LIVE NATION ENTERTAINMENT REPORTS FIRST QUARTER 2026 RESULTS “2026 is off to a powerful start, with first quarter revenue climbing 12% to $3.8 billion.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1335258/000133525826000018/0001335258-26-000018-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"quarter ended March 31, 2026"},{"label":"Revenue","value":"$3.8 billion"},{"label":"Guidance","value":"reaffirmed"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}