SEATHIGH SIGNALFINANCIAL10-K

Vivid Seats underwent a major corporate restructuring including a reverse stock split and business simplification that resulted in substantial declines across key financial metrics.

The company completed what it calls a "Corporate Simplification" and reverse stock split, reducing outstanding shares from over 200 million to approximately 10.8 million total shares, while eliminating its dual-class structure. This restructuring coincided with meaningful deterioration in operating performance, suggesting the company faced significant business challenges that required structural changes.

Comparing 2026-03-12 vs 2025-03-12View on EDGAR →
FINANCIAL ANALYSIS

The financial picture shows broad-based contraction, with revenue declining 30.5% to $450.5M while total assets fell substantially from $1.6B to $636.9M. Cash and equivalents dropped meaningfully from $243.5M to $102.7M, though the company reduced total liabilities by 29.4% to $722.0M, indicating active balance sheet management. The combination of reduced cash resources, lower revenue, and major corporate restructuring suggests the company navigated a challenging operating environment that required significant strategic adjustments.

FINANCIAL STATEMENT CHANGES
Total Assets
Balance Sheet
-61.1%
$1.6B$636.9M

Total assets contracted 61.1% — asset sales, write-downs, or balance sheet optimization underway.

Cash & Equivalents
Balance Sheet
-57.8%
$243.5M$102.7M

Cash declined 57.8% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Capital Expenditure
Cash Flow
-48.8%
$4.2M$2.2M

Capex reduced 48.8% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Current Assets
Balance Sheet
-48.3%
$345.2M$178.5M

Current assets declined 48.3% — monitor working capital adequacy and short-term liquidity.

Revenue
P&L
-30.5%
$647.9M$450.5M

Revenue declined 30.5% — significant demand weakness or market share loss warrants investigation.

Total Liabilities
Balance Sheet
-29.4%
$1.0B$722.0M

Liabilities reduced 29.4% — deleveraging improves balance sheet strength and financial flexibility.

Current Liabilities
Balance Sheet
-28.8%
$425.8M$303.3M

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

Share Buybacks
Cash Flow
-20.4%
$23.0M$18.3M

Buyback activity reduced 20.4% — capital being redeployed elsewhere or cash conservation underway.

LANGUAGE CHANGES
NEW — 2026-03-12
PRIOR — 2025-03-12
ADDED
As of February 28, 2026, the registrant had ou tstanding 10,765,756 shares of Class A common stock, $0.0001 par value per share, net of treasury shares (which figure reflects the Reverse Stock Split and the Corporate Simplification (each as defined herein)).
Changes in and Disagreements With Accountants on Accounting and Financial Disclosure 109 Item 9A.
( VSI ) and its subsidiaries, including Hoya Intermediate, LLC ( Hoya Intermediate ), Hoya Midco, LLC, and Vivid Seats LLC (collectively, we , us , and our ).
Except as required by applicable law, we undertake no obligation to update or revise any forward-looking statements contained in this Report, whether as a result of new information, future events, or otherwise.
Risks Related to Our Business Industry We are adversely affected by decreases in the supply of and/or demand for live events.
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REMOVED
As of February 28, 2025, the registrant had outstanding 132,697,220 shares of Class A common stock, $0.0001 par value per share, net of treasury shares, and 76,225,000 shares of Class B common stock, $0.0001 par value per share.
and its subsidiaries, including Hoya Intermediate, LLC ( Hoya Intermediate ), Hoya Midco, LLC, and Vivid Seats LLC (collectively, we, us, and our ).
Except as required by applicable law, we undertake no obligation to update or revise any forward-looking statements, whether as a result of new information, future events, or otherwise.
Risks Related to Our Business and the Live Events and Ticketing Industries We are adversely affected by decreases in the supply of and/or demand for live concert, sporting, and theater events.
We may be adversely affected by an adverse change in our relationships with ticket buyers, sellers, and/or partners.
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