LIVE VENTURES Inc LIVE US Equity
LIVE VENTURES Inc (Nasdaq: LIVE), an SEC filer in Retail-Miscellaneous Retail, closed at $9.19, -1.3%, on 2026-08-28, with a market cap of $43M as of 2026-08-27, a trailing P/E of 1.9, a return on equity of 27.0%, a net margin of 5.1% and 3-year sales growth of 15.7%. Institutional ownership, earnings history and filed financials are on the tabs below.
Legal & controls
Item 3 and Item 9A as filed · every verdict is the registrant’s own sentence, printed below it · a filing that fails an extraction gate reads “not extracted”
| Fiscal year | Filed | Item 3 | ICFR | disclosure controls | material weakness | Filing |
|---|---|---|---|---|---|---|
| 2025-09-30 | 2025-12-17 | in the notes | not extracted | not extracted | disclosed | EDGAR |
Item 3 · The information in response to this item is included in Note 17, Commitments and Contingencies, to the Consolidated Financial Statements included in Part II, Item 8, of this Form 10-K. Item 9A · ICFR · Based on our assessment using those criteria, as of September 30, 2025, our management concluded that our internal controls over financial reporting were effective. Item 9A · material weakness · A material weakness (within the meaning of PCAOB Auditing Standard No. | ||||||
| 2024-09-30 | 2024-12-19 | in the notes | NOT effective | NOT effective | disclosed | EDGAR |
Item 3 · The information in response to this item is included in Note 18, Commitments and Contingencies, to the Consolidated Financial Statements included in Part II, Item 8, of this Form 10-K. Item 9A · ICFR · Based on our assessment using those criteria, our management concluded that our internal controls over financial reporting were ineffective as of September 30, 2024. Item 9A · disclosure controls · Based upon that evaluation, we concluded that, as of September 30, 2024, the period covered in this report, our disclosure controls and procedures were not effective due to the material weakness in internal control over financial reporting further described below. | ||||||
| 2023-09-30 | 2023-12-22 | in the notes | effective | not extracted | none in Item 9A | EDGAR |
Item 3 · The information in response to this item is included in Note 17, Commitments and Contingencies, to the Consolidated Financial Statements included in Part II, Item 8, of this Form 10-K. Item 9A · ICFR · Based on our assessment using those criteria, as of September 30, 2023, our management (with the participation of the Company’s CEO and CFO) under the oversight of the Board of Directors, concluded that our internal controls over financial reporting were effective at the end of the period covered by this Annual Report on Form 10-K. | ||||||
| 2022-09-30 | 2022-12-16 | in the notes | not extracted | not extracted | disclosed | EDGAR |
Item 3 · The information in response to this item is included in Note 17, Commitments and Contingencies, to the Consolidated Financial Statements included in Part II, Item 8, of this Form 10-K. Item 9A · ICFR · Based on our assessment using those criteria, as of September 30, 2022, our management concluded that our internal controls over financial reporting were operating effectively. Item 9A · material weakness · A material weakness (within the meaning of PCAOB Auditing Standard No. | ||||||
| 2021-09-30 | 2021-12-28 | in the notes | NOT effective | NOT effective | disclosed | EDGAR |
Item 3 · The information in response to this item is included in Note 17, Commitments and Contingencies, to the Consolidated Financial Statements included in Part II, Item 8, of this Form 10-K. Item 9A · ICFR · Based on our assessment using those criteria, our management concluded that our internal controls over financial reporting were ineffective as of September 30, 2021. Item 9A · disclosure controls · Based upon that evaluation, our principal executive officer and principal financial officer concluded that, as of September 30, 2021, the period covered in this report, our disclosure controls and procedures were not effective to ensure that information required to be disclosed in reports filed under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the required time periods and is accumulated and communicated to our management, including our principal executive officer and principal financial officer, as appropriate to allow timely decisions regarding required disclosure due to material weaknesses in internal control over financial reporting further described below. | ||||||
5 of 5 annual reports on record have their filing text cached on this host; the rest are listed with their EDGAR link and no extraction, because this surface never fetches from SEC on a page load.
- Item 3 and Item 9A are located in the filing HTML already cached on this host and read with the same line-anchored item matcher and largest-gap body disambiguation the filing-narrative pass uses for Item 1A and Item 7 — no fetch, no model, no summarization.
- A heading is accepted as a section only when it is not a table-of-contents row (a trailing page number), not a quoted reference in prose, and names its own section; the span must then clear a per-item length band and carry readable text after the heading. Anything that fails a gate is served as 'not extracted' with the reason — never as a default value.
- An effectiveness conclusion is read only from a sentence that names its own control set (disclosure controls and procedures, or internal control over financial reporting) and states an outcome. Conditional sentences — the standard limitations paragraph and forward-looking remediation language — are excluded, because they are hypotheses rather than conclusions.
- When a filing's own sentences disagree — an effective conclusion beside an unremediated material-weakness disclosure, or two conclusions of opposite sign — no verdict is asserted. A wrong 'controls were effective' reading is worse than no reading.
- Every verdict is shown beside the verbatim sentence it was read from. The excerpt is the filing's own words, capped at 1,200 characters; the filing itself is one link away.