---
schema_version: "secwatch.filing_event.v1"
accession: "0001628280-23-033932"
form_type: "8-K/A"
ticker: "LIVE"
cik: "0001045742"
company_name: "LIVE VENTURES Inc"
filed_at: "2023-10-05T23:59:59+00:00"
generated_at: "2026-06-10T03:45:39.909661+00:00"
event_type: "m_and_a"
sentiment: "neutral"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Live Ventures files audited financials of acquired Precision Metal Works; $83M revenue, $1.24M net income

## Summary
- Precision Metal Works (PMW) acquired 100% on July 20, 2023; audited 2022 financials filed.
- PMW 2022 revenue: $82.95M; net income: $1.24M; gross profit: $5.40M.
- Total assets of PMW as of Dec 31, 2022: $41.0M; stockholders' equity: $10.36M.
- Unaudited pro forma combined financials for Live Ventures & PMW for FY Sep 30, 2022 and 9 months Jun 30, 2023 filed.
- PMW's operating income: $2.28M; net cash from operations: $1.84M for 2022.

## SEC filing metadata
- accession: 0001628280-23-033932
- form_type: 8-K/A
- ticker: LIVE
- cik: 0001045742
- company_name: LIVE VENTURES Inc
- filed_at: 2023-10-05T23:59:59+00:00
- event_type: m_and_a
- sentiment: neutral
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1045742/000162828023033932/0001628280-23-033932-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1045742/000162828023033932/live-20230720.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001628280-23-033932
- JSON: https://secwatch.observer/filing/0001628280-23-033932.json
- Plain text: https://secwatch.observer/filing/0001628280-23-033932.txt

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