LIVEHIGH SIGNALFINANCIAL10-K

LIVE executed a dramatic turnaround from a $26.7M net loss to $22.7M profit while significantly increasing debt levels and operating cash flow.

This represents a massive operational transformation with net income swinging $49.4M positive year-over-year, indicating either successful restructuring, major cost reductions, or significant revenue growth. However, the company doubled its debt burden to $58.8M and tripled interest expense to $12.7M, suggesting this turnaround may have come through leveraged growth or refinancing that increases financial risk.

Comparing 2025-12-17 vs 2024-12-19View on EDGAR →
FINANCIAL ANALYSIS

LIVE achieved an extraordinary financial turnaround with operating income swinging from -$13.6M to +$14.6M and net income improving by $49.4M to reach profitability at $22.7M. The company strengthened its balance sheet by reducing total liabilities 13% and current liabilities 14.4%, while growing stockholders' equity 30.8% and operating cash flow 39.1%. However, this improvement came with significantly increased financial leverage, as total debt more than doubled to $58.8M and interest expense tripled to $12.7M, creating a mixed picture of operational success paired with higher financial risk.

FINANCIAL STATEMENT CHANGES
Operating Income
P&L
+207.3%
-$13.6M$14.6M

Operating leverage kicking in — revenue growth outpacing cost growth, a hallmark of scaling businesses.

Interest Expense
P&L
+202.7%
$4.2M$12.7M

Interest expense surged 202.7% — significant debt increase or rising rates materially impacting earnings.

Net Income
P&L
+185.2%
-$26.7M$22.7M

Net income grew 185.2% — bottom-line growth signals improving overall business health.

Total Debt
Balance Sheet
+121.3%
$26.6M$58.8M

Debt increased 121.3% — substantial leverage increase; assess whether deployed for growth or covering losses.

Operating Cash Flow
Cash Flow
+39.1%
$20.6M$28.7M

Operating cash flow surged 39.1% — exceptional cash generation, highest quality earnings signal.

Share Buybacks
Cash Flow
-39%
$866K$528K

Buyback activity reduced 39% — capital being redeployed elsewhere or cash conservation underway.

Stockholders Equity
Balance Sheet
+30.8%
$72.9M$95.3M

Equity base grew 30.8% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Accounts Receivable
Balance Sheet
-14.8%
$46.9M$39.9M

Receivables declined — improved collection efficiency or conservative revenue recognition.

Current Liabilities
Balance Sheet
-14.4%
$129.7M$111.0M

Current liabilities reduced — improved short-term financial position and working capital health.

Total Liabilities
Balance Sheet
-13%
$334.7M$291.1M

Liabilities reduced 13% — deleveraging improves balance sheet strength and financial flexibility.

LANGUAGE CHANGES
NEW — 2025-12-17
PRIOR — 2024-12-19
ADDED
It has an approximately 900,000-customer list for promotion of online and brick and mortar sales and coupons.
Vintage Stock also uses guerrilla marketing by partnering and setting up booths with movie theaters for blockbuster releases, various trade fairs, and school donations.
Ages 18 and under make up 23% in the age breakdown and 49% of all players are 18-50 years old.
87% of players report that playing the video game version of a sport improves their real-life performance.
The video game industry reported in excess of $59 billion in consumer spending in 2024.
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REMOVED
Marketing Vintage Stock markets its stores primarily via social media apps, SMS text messages, including, but not limited to, individual store and corporate Facebook and Twitter accounts.
It has an approximately 900,000-customer list for distribution of its digital new release catalog and promotion of online and brick and mortar sales and coupons.
Ages 18 and under make up 24% in the age breakdown and 46% of all players are 18-50 years old.
Gen Alpha and Gen Z players report that console play is their primary platform at 58%, followed by PC at 54%.
The video game industry reported $57 billion in consumer spending in [year].
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