SEATWHIGH SIGNALFINANCIAL10-K

SEATW underwent a dramatic corporate restructuring involving a reverse stock split and elimination of dual-class structure, while experiencing severe financial deterioration with equity turning negative and massive operating cash flow decline.

The company completed a "Corporate Simplification" that eliminated Class B shares and executed a reverse stock split (reducing share count from 133M to 11M), suggesting significant financial distress requiring major restructuring. Despite reporting an artificial $806M net income gain (likely from debt restructuring or asset sales), the underlying business fundamentals deteriorated sharply with negative equity and operating cash flow losses.

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

The financials reveal a company in severe distress despite misleading headline profit numbers - revenue collapsed 31% to $451M, operating cash flow swung to negative $92M from positive $54M, and stockholders equity turned deeply negative at -$85M from positive $261M. The massive reported net income of $806M appears to be a one-time gain masking fundamental deterioration, as evidenced by the 58% decline in cash reserves to just $103M and overall asset base shrinking 61% to $637M. This combination of negative equity, negative operating cash flow, and dramatic balance sheet contraction signals potential bankruptcy risk despite the artificial profit boost.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
+5903.2%
$13.4M$806.1M

Net income grew 5903.2% — bottom-line growth signals improving overall business health.

Operating Cash Flow
Cash Flow
-269.9%
$53.9M-$91.6M

Operating cash flow fell 269.9% — earnings quality concerns; investigate working capital changes and non-cash items.

Stockholders Equity
Balance Sheet
-132.6%
$261.1M-$85.1M

Equity declined sharply — large losses, buybacks, or write-downs reducing book value significantly.

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.

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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