{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-26-016932","form_type":"8-K","ticker":"LIVE","cik":"0001045742","company_name":"LIVE VENTURES Inc","filed_at":"2026-05-14T15:35:12+00:00","discovered_at":"2026-05-14T15:36:00.217770+00:00","generated_at":"2026-05-14T15:36:13.724465+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Live Ventures Q2 net loss $2.4M on $102.9M revenue; $4M goodwill impairment hits steel","bullets":["Revenue $102.9M, down 3.8% YoY; net loss $2.4M ($0.80 diluted loss per share) vs net income $15.9M ($5.05 EPS) prior year.","Operating loss $2.0M includes non-cash goodwill impairment of $4.0M in Steel Manufacturing segment; adjusted EBITDA $5.9M (down 8.8% YoY).","Retail-Entertainment revenue up 14.8% to $21.2M; operating income up 32.8% to $3.3M. Flooring Manufacturing operating income up 24% to $2.0M.","Retail-Flooring revenue down 26.2% to $20.2M due to home construction headwinds; operating loss widened to $4.6M (vs loss $2.7M prior year).","Cash and credit availability $39.8M as of March 31, 2026; $1.4M gain on Employee Retention Credits in Retail-Flooring partially offset loss."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-016932","json":"https://secwatch.observer/filing/0001437749-26-016932.json","markdown":"https://secwatch.observer/filing/0001437749-26-016932.md","text":"https://secwatch.observer/filing/0001437749-26-016932.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1045742/000143774926016932/0001437749-26-016932-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1045742/000143774926016932/live20260429_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-14T15:36:13.724465+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"}