{"schema_version":"secwatch.filing_event.v1","accession":"0001639691-26-000085","form_type":"8-K","ticker":"LIVN","cik":"0001639691","company_name":"LivaNova PLC","filed_at":"2026-08-05T10:05:30+00:00","discovered_at":"2026-08-05T10:10:04.745011+00:00","generated_at":"2026-08-05T10:10:10.641034+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"LivaNova Q2 revenue up 10.8% to $390.6M; raises FY2026 guidance","bullets":["Q2 GAAP diluted EPS $1.93; adjusted diluted EPS $1.26; revenue $390.6M (+10.8% reported, +9.8% constant currency).","Raised FY2026 constant-currency revenue growth guidance to 8%-9% (up 100 bps); adjusted EPS guidance raised to $4.30-$4.40 (midpoint +$0.10).","Lowered FY2026 adjusted free cash flow guidance to $140M-$160M; Q2 adjusted free cash flow $45.5M.","Recognized €81.8M ($95.4M) discrete tax benefit from favorable Italian tax authority ruling on SNIA environmental liability.","Entered long-term agreement with Thermo Fisher Scientific to increase oxygenator component supply and expand manufacturing output."],"urls":{"canonical":"https://secwatch.observer/filing/0001639691-26-000085","json":"https://secwatch.observer/filing/0001639691-26-000085.json","markdown":"https://secwatch.observer/filing/0001639691-26-000085.md","text":"https://secwatch.observer/filing/0001639691-26-000085.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1639691/000163969126000085/0001639691-26-000085-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1639691/000163969126000085/livn-20260805.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-05T10:10:10.641034+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}