---
schema_version: "secwatch.filing_event.v1"
accession: "0001628280-25-005057"
form_type: "8-K"
ticker: "LIVE"
cik: "0001045742"
company_name: "LIVE VENTURES Inc"
filed_at: "2025-02-12T23:59:59+00:00"
generated_at: "2026-05-26T22:39:43.978197+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Live Ventures Q1 revenue $111.5M (-5.2%); adjusted EBITDA $5.7M (-33.9%); net income turns positive

## Summary
- Revenue $111.5M, down 5.2% YoY; operating income $0.8M, down 78.5%.
- Net income $0.5M ($0.16 diluted EPS) vs loss $0.7M ($0.22 loss); includes $3.5M gains on PMW earnout/seller note settlements.
- Adjusted EBITDA $5.7M, down 33.9% from $8.7M; Flooring Manufacturing revenue -11.1%, Retail-Flooring -7.5%.
- Retail-Entertainment segment revenue +3.3% to $21.3M, operating income +8.4%; Steel Manufacturing operating income +18.7%.
- Cash and credit availability $31.1M at Dec 31, 2024; company implementing efficiency measures in flooring businesses.

## SEC filing metadata
- accession: 0001628280-25-005057
- form_type: 8-K
- ticker: LIVE
- cik: 0001045742
- company_name: LIVE VENTURES Inc
- filed_at: 2025-02-12T23:59:59+00:00
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1045742/000162828025005057/0001628280-25-005057-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1045742/000162828025005057/live-20250206.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001628280-25-005057
- JSON: https://secwatch.observer/filing/0001628280-25-005057.json
- Plain text: https://secwatch.observer/filing/0001628280-25-005057.txt

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