secwatch.observer — SEC 8-K summary
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Issuer:     LIVE VENTURES Inc (LIVE)
CIK:        0001045742
Form:       8-K
Filed at:   2026-05-14T15:35:12+00:00
Accession:  0001437749-26-016932
Event type: earnings
Sentiment:  negative
Materiality: 0.70
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1045742/000143774926016932/0001437749-26-016932-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1045742/000143774926016932/live20260429_8k.htm
  HTML page:      https://secwatch.observer/filing/0001437749-26-016932

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