{"url_path":"/sec/live/10-q/2026/cover-page","section_key":"cover-page","section_title":"Cover Page","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-14","source_url":"https://www.sec.gov/Archives/edgar/data/1045742/0001437749-26-017110-index.html","accession_number":"0001437749-26-017110","cik":"0001045742","ticker":"LIVE","issuer_name":"LIVE VENTURES Inc","edgar_url":"https://www.sec.gov/Archives/edgar/data/1045742/0001437749-26-017110-index.html","primary_entity_key":"0001045742","primary_entity_name":"LIVE VENTURES Inc"},"word_count":919,"has_tables":true,"body_markdown":"live20260331c_10q.htm\n\n0001045742\nLIVE VENTURES Inc\nfalse\n--09-30\nQ2\n2026\n300\n600\n\n0.001\n0.001\n200,000\n200,000\n47,840\n47,840\n47,840\n47,840\n0.30\n0.30\n0.001\n0.001\n10,000,000\n10,000,000\n3,071,656\n3,071,656\n3,071,656\n3,071,656\n754,391\n754,391\n80,000\n80,000\n5\n1.3\n2.5\nJuly 31, 2026\n4.5\n3\nDecember 30, 2028\nFebruary 18, 2026\n3\nOctober 17, 2026\n0\nJanuary 31, 2030\nJune 13, 2056\n5\n5\n10\n9.0\nFebruary 28, 2027\nSeptember 30, 2027\nDecember 31, 2026\nDecember 31, 2029\n12\n12\n12\n12\n12\n12\n12\n12\n7.0\n7.0\n8.0\n8.0\n8.24\n8.24\n3.0\nJanuary 18, 2028\n15.0\nMay 15, 2029\n47,840\n47,840\n47,840\n754,391\n0\n49,000\n100,000\n4,626,636\n29,110\n1.5\nApril 8, 2024\nApril 8, 2025\nApril 8, 2030\nJanuary 18, 2028\nAugust 18, 2029\nDecember 17, 2029\n2.6\nJuly 31, 2024\nJuly 31, 2025\nJuly 31, 2026\n0.8\n2\n2\n5\n3\n2\n4\nfalse\nfalse\nfalse\nfalse\n\n00010457422025-10-012026-03-31\nxbrli:shares\n00010457422026-05-08\nthunderdome:item\niso4217:USD\n00010457422026-03-31\n00010457422025-09-30\n0001045742us-gaap:NonrelatedPartyMember2026-03-31\n0001045742us-gaap:NonrelatedPartyMember2025-09-30\n0001045742live:NonSellerNotesMemberus-gaap:RelatedPartyMember2026-03-31\n0001045742live:NonSellerNotesMemberus-gaap:RelatedPartyMember2025-09-30\n0001045742live:SellerNotesMemberus-gaap:RelatedPartyMember2026-03-31\n0001045742live:SellerNotesMemberus-gaap:RelatedPartyMember2025-09-30\niso4217:USDxbrli:shares\n00010457422026-01-012026-03-31\n00010457422025-01-012025-03-31\n00010457422024-10-012025-03-31\n0001045742us-gaap:NonrelatedPartyMember2025-10-012026-03-31\n0001045742us-gaap:NonrelatedPartyMember2024-10-012025-03-31\n0001045742us-gaap:RelatedPartyMember2025-10-012026-03-31\n0001045742us-gaap:RelatedPartyMember2024-10-012025-03-31\n0001045742live:NonSellerNotesMemberus-gaap:RelatedPartyMember2025-10-012026-03-31\n0001045742live:NonSellerNotesMemberus-gaap:RelatedPartyMember2024-10-012025-03-31\n0001045742live:SellerNotesMemberus-gaap:RelatedPartyMember2025-10-012026-03-31\n0001045742live:SellerNotesMemberus-gaap:RelatedPartyMember2024-10-012025-03-31\n00010457422024-09-30\n00010457422025-03-31\n0001045742live:FlooringLiquidatorsIncMember2025-10-012026-03-31\n0001045742live:FlooringLiquidatorsIncMember2024-10-012025-03-31\n0001045742us-gaap:PreferredStockMember2025-09-30\n0001045742live:CommonStockOutstandingMember2025-09-30\n0001045742us-gaap:AdditionalPaidInCapitalMember2025-09-30\n0001045742us-gaap:TreasuryStockPreferredMember2025-09-30\n0001045742us-gaap:TreasuryStockCommonMember2025-09-30\n0001045742us-gaap:RetainedEarningsMember2025-09-30\n0001045742us-gaap:PreferredStockMember2025-10-012025-12-31\n0001045742live:CommonStockOutstandingMember2025-10-012025-12-31\n0001045742us-gaap:AdditionalPaidInCapitalMember2025-10-012025-12-31\n0001045742us-gaap:TreasuryStockPreferredMember2025-10-012025-12-31\n0001045742us-gaap:TreasuryStockCommonMember2025-10-012025-12-31\n0001045742us-gaap:RetainedEarningsMember2025-10-012025-12-31\n00010457422025-10-012025-12-31\n0001045742us-gaap:PreferredStockMember2025-12-31\n0001045742live:CommonStockOutstandingMember2025-12-31\n0001045742us-gaap:AdditionalPaidInCapitalMember2025-12-31\n0001045742us-gaap:TreasuryStockPreferredMember2025-12-31\n0001045742us-gaap:TreasuryStockCommonMember2025-12-31\n0001045742us-gaap:RetainedEarningsMember2025-12-31\n00010457422025-12-31\n0001045742us-gaap:PreferredStockMember2026-01-012026-03-31\n0001045742live:CommonStockOutstandingMember2026-01-012026-03-31\n0001045742us-gaap:AdditionalPaidInCapitalMember2026-01-012026-03-31\n0001045742us-gaap:TreasuryStockPreferredMember2026-01-012026-03-31\n0001045742us-gaap:TreasuryStockCommonMember2026-01-012026-03-31\n0001045742us-gaap:RetainedEarningsMember2026-01-012026-03-31\n0001045742us-gaap:PreferredStockMember2026-03-31\n0001045742live:CommonStockOutstandingMember2026-03-31\n0001045742us-gaap:AdditionalPaidInCapitalMember2026-03-31\n0001045742us-gaap:TreasuryStockPreferredMember2026-03-31\n0001045742us-gaap:TreasuryStockCommonMember2026-03-31\n0001045742us-gaap:RetainedEarningsMember2026-03-31\n0001045742us-gaap:PreferredStockMember2024-09-30\n0001045742live:CommonStockOutstandingMember2024-09-30\n0001045742us-gaap:AdditionalPaidInCapitalMember2024-09-30\n0001045742us-gaap:TreasuryStockPreferredMember2024-09-30\n0001045742us-gaap:TreasuryStockCommonMember2024-09-30\n0001045742us-gaap:RetainedEarningsMember2024-09-30\n0001045742us-gaap:PreferredStockMember2024-10-012024-12-31\n0001045742live:CommonStockOutstandingMember2024-10-012024-12-31\n0001045742us-gaap:AdditionalPaidInCapitalMember2024-10-012024-12-31\n0001045742us-gaap:TreasuryStockPreferredMember2024-10-012024-12-31\n0001045742us-gaap:TreasuryStockCommonMember2024-10-012024-12-31\n0001045742us-gaap:RetainedEarningsMember2024-10-012024-12-31\n00010457422024-10-012024-12-31\n0001045742us-gaap:PreferredStockMember2024-12-31\n0001045742live:CommonStockOutstandingMember2024-12-31\n0001045742us-gaap:AdditionalPaidInCapitalMember2024-12-31\n0001045742us-gaap:TreasuryStockPreferredMember2024-12-31\n0001045742us-gaap:TreasuryStockCommonMember2024-12-31\n0001045742us-gaap:RetainedEarningsMember2024-12-31\n00010457422024-12-31\n0001045742us-gaap:PreferredStockMember2025-01-012025-03-31\n0001045742live:CommonStockOutstandingMember2025-01-012025-03-31\n0001045742us-gaap:AdditionalPaidInCapitalMember2025-01-012025-03-31\n0001045742us-gaap:TreasuryStockPreferredMember2025-01-012025-03-31\n0001045742us-gaap:TreasuryStockCommonMember2025-01-012025-03-31\n0001045742us-gaap:RetainedEarningsMember2025-01-012025-03-31\n0001045742us-gaap:PreferredStockMember2025-03-31\n0001045742live:CommonStockOutstandingMember2025-03-31\n0001045742us-gaap:AdditionalPaidInCapitalMember2025-03-31\n0001045742us-gaap:TreasuryStockPreferredMember2025-03-31\n0001045742us-gaap:TreasuryStockCommonMember2025-03-31\n0001045742us-gaap:RetainedEarningsMember2025-03-31\nxbrli:pure\n0001045742us-gaap:LandMember2026-03-31\n0001045742us-gaap:LandMember2025-09-30\n0001045742us-gaap:BuildingAndBuildingImprovementsMember2026-03-31\n0001045742us-gaap:BuildingAndBuildingImprovementsMember2025-09-30\n0001045742us-gaap:TransportationEquipmentMember2026-03-31\n0001045742us-gaap:TransportationEquipmentMember2025-09-30\n0001045742us-gaap:MachineryAndEquipmentMember2026-03-31\n0001045742us-gaap:MachineryAndEquipmentMember2025-09-30\n0001045742us-gaap:FurnitureAndFixturesMember2026-03-31\n0001045742us-gaap:FurnitureAndFixturesMember2025-09-30\n0001045742live:OfficeComputerEquipmentAndOtherMember2026-03-31\n0001045742live:OfficeComputerEquipmentAndOtherMember2025-09-30\nutr:Y\n0001045742us-gaap:TradeNamesMember2026-03-31\n0001045742us-gaap:TradeNamesMember2025-09-30\n0001045742us-gaap:CustomerRelationshipsMember2026-03-31\n0001045742us-gaap:CustomerRelationshipsMember2025-09-30\n0001045742us-gaap:OtherIntangibleAssetsMember2026-03-31\n0001045742us-gaap:OtherIntangibleAssetsMember2025-09-30\n0001045742live:RetailEntertainmentSegmentMember2025-09-30\n0001045742live:RetailFlooringSegmentMember2025-09-30\n0001045742live:FlooringManufacturingSegmentMember2025-09-30\n0001045742live:SteelManufacturingSegmentMember2025-09-30\n0001045742live:RetailEntertainmentSegmentMember2025-10-012026-03-31\n0001045742live:RetailFlooringSegmentMember2025-10-012026-03-31\n0001045742live:FlooringManufacturingSegmentMember2025-10-012026-03-31\n0001045742live:SteelManufacturingSegmentMember2025-10-012026-03-31\n0001045742live:RetailEntertainmentSegmentMember2026-03-31\n0001045742live:RetailFlooringSegmentMember2026-03-31\n0001045742live:FlooringManufacturingSegmentMember2026-03-31\n0001045742live:SteelManufacturingSegmentMember2026-03-31\n0001045742live:PrecisionMetalWorksIncMember2026-01-012026-03-31\n0001045742live:RevolverLoansMemberus-gaap:NonrelatedPartyMember2026-03-31\n0001045742live:RevolverLoansMemberus-gaap:NonrelatedPartyMember2025-09-30\n0001045742live:EquipmentLoansMemberus-gaap:NonrelatedPartyMember2026-03-31\n0001045742live:EquipmentLoansMemberus-gaap:NonrelatedPartyMember2025-09-30\n0001045742live:TermLoansMemberus-gaap:NonrelatedPartyMember2026-03-31\n0001045742live:TermLoansMemberus-gaap:NonrelatedPartyMember2025-09-30\n0001045742live:OtherNotesPayableMemberus-gaap:NonrelatedPartyMember2026-03-31\n0001045742live:OtherNotesPayableMemberus-gaap:NonrelatedPartyMember2025-09-30\n0001045742us-gaap:RevolvingCreditFacilityMemberlive:The2025BofaRevolverMemberlive:BankOfAmericaCorporationMember2025-07-25\n0001045742us-gaap:RevolvingCreditFacilityMemberlive:The2025BofaRevolverMemberlive:BankOfAmericaCorporationMember2025-07-252025-07-25\n0001045742us-gaap:RevolvingCreditFacilityMemberlive:The2025BofaRevolverMemberlive:BankOfAmericaCorporationMember2026-03-31\n0001045742us-gaap:RevolvingCreditFacilityMemberlive:The2025BofaRevolverMemberlive:BankOfAmericaCorporationMember2025-09-30\n0001045742live:FifthThirdBankLoansMemberlive:PrecisionMarshallKineticAndCentralSteelMemberlive:LegacyCorporateLendingMember2025-12-30\n0001045742us-gaap:RevolvingCreditFacilityMemberlive:FifthThirdBankLoansMemberlive:PrecisionMarshallKineticAndCentralSteelMemberlive:LegacyCorporateLendingMember2025-12-30\n0001045742live:FifthThirdBankLoanLegacyTermMemberlive:PrecisionMarshallKineticAndCentralSteelMemberlive:LegacyCorporateLendingMember2025-12-30\n0001045742live:FifthThirdBankLoanLegacyCapexMemberlive:PrecisionMarshallKineticAndCentralSteelMemberlive:LegacyCorporateLendingMember2025-12-30\n0001045742us-gaap:RevolvingCreditFacilityMemberlive:FifthThirdBankLoanLegacyTermMemberlive:PrecisionMarshallKineticAndCentralSteelMemberlive:LegacyCorporateLendingMember2025-12-302025-12-30\n0001045742live:FifthThirdBankLoanLegacyTermMemberlive:PrecisionMarshallKineticAndCentralSteelMemberlive:LegacyCorporateLendingMember2025-12-302025-12-30\n0001045742live:FifthThirdBankLoanLegacyCapexMemberlive:PrecisionMarshallKineticAndCentralSteelMemberlive:LegacyCorporateLendingMember2025-12-302025-12-30\n0001045742live:FifthThirdBankLoansMemberlive:PrecisionMarshallKineticAndCentralSteelMemberlive:LegacyCorporateLendingMember2025-12-302025-12-30\n0001045742us-gaap:RevolvingCreditFacilityMemberlive:FifthThirdBankLoanLegacyRevolverMemberlive:PrecisionMarshallKineticAndCentralSteelMemberlive:LegacyCorporateLendingMember2026-03-31\n0001045742live:FifthThirdBankLoanLegacyTermMemberlive:PrecisionMarshallKineticAndCentralSteelMemberlive:LegacyCorporateLendingMember2026-03-31\n0001045742live:FifthThirdBankLoanLegacyCapexMemberlive:PrecisionMarshallKineticAndCentralSteelMemberlive:LegacyCorporateLendingMember2026-03-31\n0001045742live:PrecisionMarshallMember2026-01-012026-03-31\n0001045742us-gaap:RevolvingCreditFacilityMemberlive:FifthThirdBankLoansMemberlive:PrecisionMarshallMemberlive:FifthThirdBankMember2026-03-31\n0001045742us-gaap:RevolvingCreditFacilityMemberlive:FifthThirdBankLoansMemberlive:PrecisionMarshallMemberlive:FifthThirdBankMember2025-09-30\n0001045742live:FifthThirdBankLoansMemberlive:PrecisionMarshallMemberlive:OriginalMeTermNoteMember2026-03-31\n0001045742live:FifthThirdBankLoansMemberlive:PrecisionMarshallMemberlive:OriginalMeTermNoteMember2025-09-30\n0001045742live:FifthThirdBankLoansMemberlive:PrecisionMarshallMemberlive:KineticTermLoan1Member2026-03-31\n0001045742live:FifthThirdBankLoansMemberlive:PrecisionMarshallMemberlive:KineticTermLoan1Member2025-09-30\n0001045742live:FifthThirdBankLoansMemberlive:PrecisionMarshallMemberlive:CapexLoanMember2026-03-31\n0001045742live:FifthThirdBankLoansMemberlive:PrecisionMarshallMemberlive:CapexLoanMember2025-09-30\n0001045742us-gaap:RevolvingCreditFacilityMemberlive:The2026EclipseCreditFacilityMemberlive:EclipseBusinessCapitalLoansMember2026-01-082026-01-08\n0001045742us-gaap:RevolvingCreditFacilityMemberlive:FifthAmendmentToTheLoanAndSecurityAgreementMemberlive:EclipseBusinessCapitalLoansMember2026-02-18\n0001045742us-gaap:RevolvingCreditFacilityMemberlive:FifthAmendmentToTheLoanAndSecurityAgreementMemberlive:EclipseBusinessCapitalLoansMember2026-02-17\n0001045742us-gaap:RevolvingCreditFacilityMemberlive:The2026EclipseCreditFacilityMemberlive:EclipseBusinessCapitalLoansMember2026-01-08\n0001045742live:MeLoanIn2026EclipseCreditFacilityMemberlive:EclipseBusinessCapitalLoansMember2026-01-08\n0001045742live:MeLoanIn2026EclipseCreditFacilityMemberlive:EclipseBusinessCapitalLoansMember2026-01-082026-01-08\n0001045742us-gaap:RevolvingCreditFacilityMemberlive:FifthAmendmentToTheLoanAndSecurityAgreementMemberlive:EclipseBusinessCapitalLoansMember2026-03-31\n0001045742us-gaap:RevolvingCreditFacilityMemberlive:FifthAmendmentToTheLoanAndSecurityAgreementMemberlive:EclipseBusinessCapitalLoansMember2025-09-30\n0001045742live:MeLoanInFifthAmendmentToTheLoanAndSecurityAgreementMemberlive:EclipseBusinessCapitalLoansMember2026-03-31\n0001045742live:MeLoanInFifthAmendmentToTheLoanAndSecurityAgreementMemberlive:EclipseBusinessCapitalLoansMember2025-09-30\n0001045742us-gaap:RevolvingCreditFacilityMemberlive:TheFifthThirdRevolverMemberlive:PrecisionMetalWorksIncMemberlive:FifthThirdBankMember2023-07-20\n0001045742live:MeLoanIn2026EclipseCreditFacilityMemberlive:PrecisionMetalWorksIncMemberlive:FifthThirdBankMember2023-07-20\n0001045742us-gaap:RevolvingCreditFacilityMemberlive:FifthThirdBankLoansMemberlive:PrecisionMetalWorksIncMemberlive:FifthThirdBankMember2023-07-202023-07-20\n0001045742live:MeLoanIn2026EclipseCreditFacilityMemberlive:PrecisionMetalWorksIncMemberlive:FifthThirdBankMember2026-03-31\n0001045742us-gaap:RevolvingCreditFacilityMemberlive:TheFifthThirdRevolverMemberlive:PrecisionMetalWorksIncMemberlive:FifthThirdBankMember2026-03-31\n0001045742us-gaap:RevolvingCreditFacilityMemberlive:TheFifthThirdRevolverMemberlive:PrecisionMetalWorksIncMemberlive:FifthThirdBankMember2025-09-30\n0001045742live:TheFifthThirdMeLoanMemberlive:PrecisionMetalWorksIncMemberlive:FifthThirdBankMember2026-03-31\n0001045742live:TheFifthThirdMeLoanMemberlive:PrecisionMetalWorksIncMemberlive:FifthThirdBankMember2025-09-30\n0001045742us-gaap:RevolvingCreditFacilityMemberlive:BankMidwestRevolverMemberlive:BankMidwestMember2025-10-17\n0001045742us-gaap:RevolvingCreditFacilityMemberlive:BankMidwestRevolverMemberlive:BankMidwestMember2025-10-172025-10-17\n0001045742us-gaap:RevolvingCreditFacilityMemberlive:FifthThirdBankLoansMemberlive:PrecisionMarshallKineticAndCentralSteelMemberlive:LegacyCorporateLendingMember2026-03-31\n0001045742us-gaap:RevolvingCreditFacilityMemberlive:FifthThirdBankLoansMemberlive:PrecisionMarshallKineticAndCentralSteelMemberlive:LegacyCorporateLendingMember2025-09-30\n0001045742live:MarquisIndustriesIncMember2020-10-012020-10-31\n0001045742live:NotePayableToJcmHoldingsMemberlive:MarquisIndustriesIncMember2020-10-31\n0001045742live:NotePayableToJcmHoldingsMemberlive:MarquisIndustriesIncMember2020-10-012020-10-31\n0001045742live:NotePayableToJcmHoldingsMemberlive:MarquisIndustriesIncMember2026-03-31\n0001045742live:NotePayableToJcmHoldingsMemberlive:MarquisIndustriesIncMember2025-09-30\n0001045742live:StoreCapitalAcquisitionsLlcMemberlive:NotePayableToStoreCapitalAcquisitionsLlcMemberlive:MarquisIndustriesIncMember2016-06-14\n0001045742live:StoreCapitalAcquisitionsLlcMemberlive:MarquisIndustriesIncMember2016-06-142016-06-14\n0001045742live:StoreCapitalAcquisitionsLlcMemberlive:NotePayableToStoreCapitalAcquisitionsLlcMemberlive:MarquisIndustriesIncMember2016-06-142016-06-14\n0001045742live:StoreCapitalAcquisitionsLlcMemberlive:MarquisIndustriesIncMemberlive:SaleLeasebackLandMember2016-06-142016-06-14\n0001045742live:StoreCapitalAcquisitionsLlcMemberlive:NotePayableToStoreCapitalAcquisitionsLlcMemberlive:MarquisIndustriesIncMember2026-03-31\n0001045742live:StoreCapitalAcquisitionsLlcMemberlive:NotePayableToStoreCapitalAcquisitionsLlcMemberlive:MarquisIndustriesIncMember2025-09-30\n0001045742live:EquipmentLoansNote7Memberlive:MarquisIndustriesIncMember2026-03-31\n0001045742live:EquipmentLoansNote7Memberlive:MarquisIndustriesIncMember2026-01-012026-03-31\nutr:M\n0001045742live:EquipmentLoansNote7Memberlive:MarquisIndustriesIncMember2025-09-30\n0001045742live:EquipmentLoansNote8Memberlive:MarquisIndustriesIncMember2026-03-31\n0001045742live:EquipmentLoansNote8Memberlive:MarquisIndustriesIncMember2026-01-012026-03-31\n0001045742live:EquipmentLoansNote8Memberlive:MarquisIndustriesIncMember2025-09-30\n0001045742live:EquipmentLoansNote9Memberlive:MarquisIndustriesIncMember2021-12-31\n0001045742live:EquipmentLoansNote9Memberlive:MarquisIndustriesIncMember2021-12-012021-12-31\n0001045742live:EquipmentLoansNote9Memberlive:MarquisIndustriesIncMember2026-03-31\n0001045742live:EquipmentLoansNote9Memberlive:MarquisIndustriesIncMember2025-09-30\n0001045742live:EquipmentLoansNote10Memberlive:MarquisIndustriesIncMember2022-12-31\n0001045742live:EquipmentLoansNote10Memberlive:MarquisIndustriesIncMember2022-12-012022-12-31\n0001045742live:EquipmentLoansNote10Memberlive:MarquisIndustriesIncMember2026-03-31\n0001045742live:EquipmentLoansNote10Memberlive:MarquisIndustriesIncMember2025-09-30\n0001045742live:IsaacCapitalGroupLlcNotesPayableMaturesApril2030Memberlive:NonsellerNotePayableMemberus-gaap:RelatedPartyMember2026-03-31\n0001045742live:IsaacCapitalGroupLlcNotesPayableMaturesApril2030Memberlive:NonsellerNotePayableMemberus-gaap:RelatedPartyMember2025-09-30\n0001045742live:SpriggsInvestmentsLlcNotesPayableMaturesJuly2026Memberlive:NonsellerNotePayableMemberus-gaap:RelatedPartyMember2026-03-31\n0001045742live:SpriggsInvestmentsLlcNotesPayableMaturesJuly2026Memberlive:NonsellerNotePayableMemberus-gaap:RelatedPartyMember2025-09-30\n0001045742live:IsaacCapitalGroupLlcRevolverMaturesDecember2029Memberlive:NonsellerNotePayableMemberus-gaap:RelatedPartyMember2026-03-31\n0001045742live:IsaacCapitalGroupLlcRevolverMaturesDecember2029Memberlive:NonsellerNotePayableMemberus-gaap:RelatedPartyMember2025-09-30\n0001045742live:IsaacCapitalGroupLlcFlooringLiquidatorsNotesPayableMaturesJanuary2028Memberlive:NonsellerNotePayableMemberus-gaap:RelatedPartyMember2026-03-31\n0001045742live:IsaacCapitalGroupLlcFlooringLiquidatorsNotesPayableMaturesJanuary2028Memberlive:NonsellerNotePayableMemberus-gaap:RelatedPartyMember2025-09-30\n0001045742live:NonsellerNotePayableMemberus-gaap:RelatedPartyMember2026-03-31\n0001045742live:NonsellerNotePayableMemberus-gaap:RelatedPartyMember2025-09-30\n0001045742live:SellerNotesOfKineticMaturesSeptember2027Memberlive:SellerNotesPayableMemberus-gaap:RelatedPartyMember2026-03-31\n0001045742live:SellerNotesOfKineticMaturesSeptember2027Memberlive:SellerNotesPayableMemberus-gaap:RelatedPartyMember2025-09-30\n0001045742live:SellerNotesOfCentralSteelMaturesMay2029Memberlive:SellerNotesPayableMemberus-gaap:RelatedPartyMember2026-03-31\n0001045742live:SellerNotesOfCentralSteelMaturesMay2029Memberlive:SellerNotesPayableMemberus-gaap:RelatedPartyMember2025-09-30\n0001045742live:SellerNotesOfFlooringLiquidatorsMaturesFebruary2028Memberlive:SellerNotesPayableMemberus-gaap:RelatedPartyMember2026-03-31\n0001045742live:SellerNotesOfFlooringLiquidatorsMaturesFebruary2028Memberlive:SellerNotesPayableMemberus-gaap:RelatedPartyMember2025-09-30\n0001045742live:SellerNotesPayableMemberus-gaap:RelatedPartyMember2026-03-31\n0001045742live:SellerNotesPayableMemberus-gaap:RelatedPartyMember2025-09-30\n0001045742live:NotePayableToTheSellersOfKineticMemberlive:PrecisionMarshallMemberus-gaap:RelatedPartyMember2022-06-28\n0001045742live:NotePayableToTheSellersOfKineticMemberlive:PrecisionMarshallMemberus-gaap:RelatedPartyMember2026-03-31\n0001045742live:NotePayableToTheSellersOfKineticMemberlive:PrecisionMarshallMemberus-gaap:RelatedPartyMember2025-09-30\n0001045742live:NotePayableToTheSellerOfFlooringLiquidatorsMemberus-gaap:RelatedPartyMember2023-01-31\n0001045742live:NotePayableToTheSellerOfFlooringLiquidatorsMemberus-gaap:RelatedPartyMember2023-01-312023-01-31\n0001045742live:NotePayableToTheSellerOfFlooringLiquidatorsMemberus-gaap:RelatedPartyMember2025-02-24\n0001045742live:NotePayableToTheSellerOfFlooringLiquidatorsMemberus-gaap:RelatedPartyMember2025-02-25\n0001045742live:NotePayableToTheSellerOfFlooringLiquidatorsMemberus-gaap:RelatedPartyMember2025-02-242025-02-24\n0001045742live:NotePayableToTheSellerOfFlooringLiquidatorsMemberus-gaap:RelatedPartyMember2025-02-252025-02-25\n0001045742live:NotePayableToTheSellerOfFlooringLiquidatorsMemberus-gaap:RelatedPartyMember2026-03-31\n0001045742live:NotePayableToTheSellerOfFlooringLiquidatorsMemberus-gaap:RelatedPartyMember2025-09-30\n0001045742live:NotePayableToTheSellerOfCentralSteelMemberlive:PrecisionMarshallMemberus-gaap:RelatedPartyMember2024-05-15\n0001045742live:NotePayableToTheSellerOfCentralSteelMemberlive:PrecisionMarshallMemberus-gaap:RelatedPartyMember2024-05-152024-05-15\n0001045742live:NotePayableToTheSellerOfCentralSteelMemberlive:PrecisionMarshallMemberus-gaap:RelatedPartyMember2026-03-31\n0001045742live:NotePayableToTheSellerOfCentralSteelMemberlive:PrecisionMarshallMemberus-gaap:RelatedPartyMember2025-09-30\n0001045742live:SeriesEConvertiblePreferredStockMember2026-03-31\n0001045742live:SeriesEConvertiblePreferredStockMember2025-09-30\n0001045742live:The2014OmnibusEquityIncentivePlanMember2026-03-31\n0001045742us-gaap:RestrictedStockMember2026-03-31\n0001045742us-gaap:RestrictedStockUnitsRSUMember2026-01-012026-03-31\n0001045742us-gaap:RestrictedStockUnitsRSUMember2025-10-012026-03-31\n0001045742us-gaap:ConvertibleDebtSecuritiesMember2026-01-012026-03-31\n0001045742us-gaap:ConvertibleDebtSecuritiesMember2025-10-012026-03-31\n0001045742srt:PresidentMember2026-03-31\n0001045742live:IsaacCapitalGroupLlcMember2026-03-31\n0001045742live:IsaacCapitalGroupLlcMember2026-01-012026-03-31\n0001045742live:IsaacCapitalGroupLlcMember2026-03-31\n0001045742us-gaap:RevolvingCreditFacilityMemberlive:IcgRevolverMemberlive:IsaacCapitalGroupLlcMember2020-04-09\n0001045742us-gaap:RevolvingCreditFacilityMemberlive:IcgRevolverMemberlive:IsaacCapitalGroupLlcMember2022-06-23\n0001045742us-gaap:RevolvingCreditFacilityMemberlive:SecondAmendmentOfTheIcgRevolverMemberlive:IsaacCapitalGroupLlcMember2023-04-012023-04-01\n0001045742us-gaap:RevolvingCreditFacilityMemberlive:SecondAmendmentOfTheIcgRevolverMemberlive:IsaacCapitalGroupLlcMember2023-03-31\n0001045742us-gaap:RevolvingCreditFacilityMemberlive:SecondAmendmentOfTheIcgRevolverMemberlive:IsaacCapitalGroupLlcMember2023-04-01\n0001045742us-gaap:RevolvingCreditFacilityMemberlive:ThirdAmendmentOfTheIcgRevolverMemberlive:IsaacCapitalGroupLlcMember2024-01-112024-01-11\n0001045742us-gaap:RevolvingCreditFacilityMemberlive:ThirdAmendmentOfTheIcgRevolverMemberlive:IsaacCapitalGroupLlcMember2024-01-11\n0001045742us-gaap:RevolvingCreditFacilityMemberlive:FourthAmendmentToTheIcgRevolverMemberlive:IsaacCapitalGroupLlcMember2025-04-082025-04-08\n0001045742us-gaap:RevolvingCreditFacilityMemberlive:FourthAmendmentToTheIcgRevolverMemberlive:IsaacCapitalGroupLlcMember2025-04-08\n0001045742live:IsaacCapitalGroupLlcMember2026-03-31\n0001045742us-gaap:RevolvingCreditFacilityMemberlive:ConversionOfIdgRevolverIntoCommonStockMemberlive:IcgRevolverMemberlive:IsaacCapitalGroupLlcMember2026-01-012026-03-31\n0001045742us-gaap:RevolvingCreditFacilityMemberlive:IcgRevolverMemberlive:IsaacCapitalGroupLlcMember2026-03-31\n0001045742us-gaap:RevolvingCreditFacilityMemberlive:IcgRevolverMemberlive:IsaacCapitalGroupLlcMember2025-09-30\n0001045742live:IcgFlooringLiquidatorsLoanMemberlive:FlooringAffiliatedHoldingsLlcMemberlive:PromissoryNoteMemberlive:IsaacCapitalGroupLlcMember2023-01-18\n0001045742live:IcgFlooringLiquidatorsLoanMemberlive:FlooringAffiliatedHoldingsLlcMemberlive:PromissoryNoteMemberlive:IsaacCapitalGroupLlcMember2023-01-182023-01-18\n0001045742live:FirstAmendmentToTheIcgFlooringLiquidatorsLoanMemberlive:FlooringAffiliatedHoldingsLlcMemberlive:PromissoryNoteMemberlive:IsaacCapitalGroupLlcMember2026-02-17\n0001045742live:FirstAmendmentToTheIcgFlooringLiquidatorsLoanMemberlive:FlooringAffiliatedHoldingsLlcMemberlive:PromissoryNoteMemberlive:IsaacCapitalGroupLlcMember2026-02-18\n0001045742live:FirstAmendmentToTheIcgFlooringLiquidatorsLoanMemberlive:FlooringAffiliatedHoldingsLlcMemberlive:PromissoryNoteMemberlive:IsaacCapitalGroupLlcMember2026-02-172026-02-17\n0001045742live:FirstAmendmentToTheIcgFlooringLiquidatorsLoanMemberlive:FlooringAffiliatedHoldingsLlcMemberlive:PromissoryNoteMemberlive:IsaacCapitalGroupLlcMember2026-03-31\n0001045742live:FirstAmendmentToTheIcgFlooringLiquidatorsLoanMemberlive:FlooringAffiliatedHoldingsLlcMemberlive:PromissoryNoteMemberlive:IsaacCapitalGroupLlcMember2025-09-30\n0001045742live:IcgPmwNoteMemberlive:PromissoryNoteMemberlive:IsaacCapitalGroupLlcMember2024-12-14\n0001045742live:IcgPmwNoteMemberlive:PromissoryNoteMemberlive:IsaacCapitalGroupLlcMember2024-12-142024-12-14\n0001045742live:IcgPmwNoteMemberlive:PromissoryNoteMemberlive:IsaacCapitalGroupLlcMember2026-03-31\n0001045742live:IcgPmwNoteMemberlive:PromissoryNoteMemberlive:IsaacCapitalGroupLlcMember2025-09-30\n0001045742live:TheSpriggsLoanIiMemberlive:PromissoryNoteMemberlive:SpriggsInvestmentsMember2023-01-19\n0001045742live:TheSpriggsLoanIiMemberlive:PromissoryNoteMemberlive:SpriggsInvestmentsMember2023-01-192023-01-19\n0001045742live:The2024LoanModificationAgreementOfTheSpriggsLoanIiMemberlive:PromissoryNoteMembersrt:MinimumMemberlive:SpriggsInvestmentsMember2024-02-292024-02-29\n0001045742live:The2024LoanModificationAgreementOfTheSpriggsLoanIiMemberlive:PromissoryNoteMemberlive:SpriggsInvestmentsMember2024-02-292024-02-29\n0001045742live:The2025LoanModificationAgreementOfTheSpriggsLoanIiMemberlive:PromissoryNoteMemberlive:SpriggsInvestmentsMember2025-07-302025-07-30\n0001045742live:The2025LoanModificationAgreementOfTheSpriggsLoanIiMemberlive:PromissoryNoteMemberlive:SpriggsInvestmentsMember2026-03-31\n0001045742live:The2025LoanModificationAgreementOfTheSpriggsLoanIiMemberlive:PromissoryNoteMemberlive:SpriggsInvestmentsMember2025-09-30\nutr:sqft\n0001045742live:LasVegasOfficeMemberlive:Alt5SigmaCorporationMember2026-03-31\n0001045742live:LasVegasOfficeMemberlive:Alt5SigmaCorporationMember2026-01-012026-03-31\n0001045742live:LasVegasOfficeMemberlive:Alt5SigmaCorporationMember2025-01-012025-03-31\n0001045742live:LasVegasOfficeMemberlive:Alt5SigmaCorporationMember2025-10-012026-03-31\n0001045742live:LasVegasOfficeMemberlive:Alt5SigmaCorporationMember2024-10-012025-03-31\n0001045742live:BuildingLeasesMemberlive:MarquisIndustriesIncMemberlive:SpyglassEstatePlanningLlcMember2022-07-01\n0001045742live:SecInvestigationsMember2020-08-12\n0001045742live:SecInvestigationsMember2021-08-02\n0001045742us-gaap:OperatingSegmentsMemberlive:RetailEntertainmentSegmentMember2026-01-012026-03-31\n0001045742us-gaap:OperatingSegmentsMemberlive:RetailFlooringSegmentMember2026-01-012026-03-31\n0001045742us-gaap:OperatingSegmentsMemberlive:FlooringManufacturingSegmentMember2026-01-012026-03-31\n0001045742us-gaap:OperatingSegmentsMemberlive:SteelManufacturingSegmentMember2026-01-012026-03-31\n0001045742us-gaap:OperatingSegmentsMember2026-01-012026-03-31\n0001045742us-gaap:CorporateNonSegmentMember2026-01-012026-03-31\n0001045742us-gaap:IntersegmentEliminationMember2026-01-012026-03-31\n0001045742us-gaap:OperatingSegmentsMemberlive:RetailEntertainmentSegmentMember2025-01-012025-03-31\n0001045742us-gaap:OperatingSegmentsMemberlive:RetailFlooringSegmentMember2025-01-012025-03-31\n0001045742us-gaap:OperatingSegmentsMemberlive:FlooringManufacturingSegmentMember2025-01-012025-03-31\n0001045742us-gaap:OperatingSegmentsMemberlive:SteelManufacturingSegmentMember2025-01-012025-03-31\n0001045742us-gaap:OperatingSegmentsMember2025-01-012025-03-31\n0001045742us-gaap:CorporateNonSegmentMember2025-01-012025-03-31\n0001045742us-gaap:IntersegmentEliminationMember2025-01-012025-03-31\n0001045742us-gaap:OperatingSegmentsMemberlive:RetailEntertainmentSegmentMember2025-10-012026-03-31\n0001045742us-gaap:OperatingSegmentsMemberlive:RetailFlooringSegmentMember2025-10-012026-03-31\n0001045742us-gaap:OperatingSegmentsMemberlive:FlooringManufacturingSegmentMember2025-10-012026-03-31\n0001045742us-gaap:OperatingSegmentsMemberlive:SteelManufacturingSegmentMember2025-10-012026-03-31\n0001045742us-gaap:OperatingSegmentsMember2025-10-012026-03-31\n0001045742us-gaap:CorporateNonSegmentMember2025-10-012026-03-31\n0001045742us-gaap:IntersegmentEliminationMember2025-10-012026-03-31\n0001045742us-gaap:OperatingSegmentsMemberlive:RetailEntertainmentSegmentMember2024-10-012025-03-31\n0001045742us-gaap:OperatingSegmentsMemberlive:RetailFlooringSegmentMember2024-10-012025-03-31\n0001045742us-gaap:OperatingSegmentsMemberlive:FlooringManufacturingSegmentMember2024-10-012025-03-31\n0001045742us-gaap:OperatingSegmentsMemberlive:SteelManufacturingSegmentMember2024-10-012025-03-31\n0001045742us-gaap:OperatingSegmentsMember2024-10-012025-03-31\n0001045742us-gaap:CorporateNonSegmentMember2024-10-012025-03-31\n0001045742us-gaap:IntersegmentEliminationMember2024-10-012025-03-31\n0001045742live:NonsellerNotePayableMemberus-gaap:RelatedPartyMember2025-10-012026-03-31\n0001045742live:SellerNotesPayableMemberus-gaap:RelatedPartyMember2025-10-012026-03-31\n\n \n\n[Table of Contents](#toc)\n\n \n\n**UNITED STATES**\n\n**SECURITIES AND EXCHANGE COMMISSION**\n\n**WASHINGTON, D.C. 20549**\n\n**FORM 10-Q**\n\n \n\n_________________________\n\n(Mark One)\n\n \n\n☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934\n\n \n\nFor the quarterly period ended March 31, 2026\n\n \n\n☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934\n\n \n\nFor the transition period from _____________ to _______________\n\n \n\nCommission File Number 001-33937\n\n \n\n**Live Ventures Incorporated**\n\n(Exact name of registrant as specified in its charter)\n\n \n\n**Nevada**\n\n**85-0206668**\n\n(State or other jurisdiction of incorporation or organization)\n\n(IRS Employer Identification No.)\n\n \n\n \n\n**8548 Rozita Lee Ave., Suite 305**\n\n**Las Vegas, Nevada**\n\n**89113**\n\n(Address of principal executive offices)\n\n(Zip Code)\n\n \n\n**(702) 997-5968**\n\n(Registrant’s telephone number, including area code)\n\n \n\n**Securities registered pursuant to Section 12(b) of the Act:**\n\n \n\n**Title of each class**\n\n \n\n**Trading Symbol(s)**\n\n \n\n**Name of each exchange on which registered**\n\nCommon Stock, $0.001 par value per share\n\n \n\nLIVE\n\n \n\nThe Nasdaq Stock Market LLC (The Nasdaq Capital Market)\n\n \n\nIndicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐\n\n \n\nIndicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No ☐\n\n \n\n[Table of Contents](#toc)\n\n \n\nIndicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.\n\n \n\nLarge accelerated filer\n\n☐\n\nAccelerated filer\n\n☐\n\nNon-accelerated filer\n\n☒\n\nSmaller reporting company\n\n☒\n\nEmerging growth company\n\n☐\n\n \n\n \n\n \n\nIf an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐\n\n \n\nIndicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒\n\n \n\nThe number of shares of the issuer’s common stock, par value $0.001 per share, outstanding as of May 8, 2026 was 3,071,656.\n\n \n\n \n\n[Table of Contents](#toc)\n\n \n\n**INDEX TO FORM 10-Q FILING**\n\n \n\n**FOR THE THREE AND SIX MONTHS ENDED MARCH** **31, 2026**\n\n \n\n**TABLE OF CONTENTS**\n\n \n\n \n\n \n\n**Page**\n\n \n\n**PART I**\n\n \n\n \n\n \n\n \n\n \n\n[**FINANCIAL INFORMATION**](#parti)\n\n[3](#parti)"}