---
schema_version: "secwatch.filing_event.v1"
accession: "0001628280-26-007547"
form_type: "8-K"
ticker: "LIVE"
cik: "0001045742"
company_name: "LIVE VENTURES Inc"
filed_at: "2026-02-12T23:59:59+00:00"
generated_at: "2026-05-16T02:54:26.542740+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Live Ventures Q1 revenue down 2.7% to $108.5M; operating income up 353% to $3.5M

## Summary
- Net loss of $0.1M ($0.02 EPS) vs net income of $0.5M ($0.16 EPS) prior year; prior year had $3.5M non-recurring gains.
- Adjusted EBITDA rose 35.7% to $7.8M from $5.7M; gross margin improved 90 bps to 32.6%.
- Retail-Flooring revenue fell 20.2% to $25.3M; operating loss widened to $3.7M from $2.2M on store closures and housing softness.
- Steel Manufacturing completed $47M refinancing; segment revenue down 4.3% but operating income up 34.8% to $1.6M.
- Flooring Manufacturing operating income surged 257% to $2.3M; Retail-Entertainment segment revenue up 11% to $23.6M.

## SEC filing metadata
- accession: 0001628280-26-007547
- form_type: 8-K
- ticker: LIVE
- cik: 0001045742
- company_name: LIVE VENTURES Inc
- filed_at: 2026-02-12T23:59:59+00:00
- event_type: earnings
- sentiment: neutral
- 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/1045742/000162828026007547/0001628280-26-007547-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1045742/000162828026007547/live-20260212.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001628280-26-007547
- JSON: https://secwatch.observer/filing/0001628280-26-007547.json
- Plain text: https://secwatch.observer/filing/0001628280-26-007547.txt

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