---
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"
generated_at: "2026-05-14T15:36:13.724465+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Live Ventures Q2 net loss $2.4M on $102.9M revenue; $4M goodwill impairment hits steel

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-26-016932
- JSON: https://secwatch.observer/filing/0001437749-26-016932.json
- Plain text: https://secwatch.observer/filing/0001437749-26-016932.txt

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