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    Live Nation Entertainment Inc. filed SEC Form 8-K: Results of Operations and Financial Condition, Financial Statements and Exhibits

    2/20/25 5:05:54 PM ET
    $LYV
    Services-Misc. Amusement & Recreation
    Consumer Discretionary
    Get the next $LYV alert in real time by email
    lyv-20250220
    0001335258false00013352582025-02-202025-02-20


    UNITED STATES
    SECURITIES AND EXCHANGE COMMISSION
    Washington, D.C. 20549 
    FORM 8-K
    CURRENT REPORT
    Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934
    Date of Report (Date of Earliest Event Reported):
    February 20, 2025
    Live Nation Entertainment, Inc.
    (Exact name of registrant as specified in its charter)

     
    Delaware001-3260120-3247759
    (State or other jurisdiction
    of incorporation)
    (Commission File No.)(I.R.S. Employer
    Identification No.)
    9348 Civic Center Drive
    Beverly Hills, California
    90210
    (Address of principal executive offices) (Zip Code)
                                                                                                        
    (310) 867-7000
    (Registrant’s telephone number, including area code)
    Not Applicable
    (Former name or former address, if changed since last report.)

    Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

    ☐Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
    ☐Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
    ☐Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
    ☐Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

    Securities registered pursuant to Section 12(b) of the Act:
    Title of each classTrading Symbol(s)Name of each exchange on which registered
    Common stock, $.01 Par Value Per ShareLYVNew York Stock Exchange

    Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
    Emerging growth company☐
    If 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.¨




        


    Item 2.02Results of Operations and Financial Condition.
    On February 20, 2025, Live Nation Entertainment, Inc. issued a press release announcing its results of operations for the quarter and year ended December 31, 2024. A copy of that press release is furnished as Exhibit 99.1 to this Current Report on Form 8-K and incorporated herein by reference.
    As previously disclosed in our Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2024, in calculating our income taxes for the three and nine months ended September 30, 2024, we identified errors in our previously issued financial statements for the years ended December 31, 2023 and December 31, 2022 related to the measurement of income tax expense for certain foreign subsidiaries statutory earnings. The effects of the error corrections on our unaudited consolidated statements of operations during the interim periods for the years ended December 31, 2024 and December 31, 2023 is furnished as Exhibit 99.2 to this Current Report on Form 8-K and incorporated herein by reference.
    The information contained in this Current Report shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that section, nor shall such information be deemed incorporated by reference into any filing under the Securities Exchange Act of 1934, as amended, or the Securities Act of 1933, as amended, regardless of any general incorporation language in such filing, except as shall be expressly set forth by specific reference in such filing.
    Item 9.01 Financial Statements and Exhibits.

    (d) Exhibits.

    Exhibit No.
    Exhibit Description
    99.1
    Press release issued by Live Nation Entertainment, Inc. on February 20, 2025.
    99.2
    Correction of Errors in Previously Reported Consolidated Financial Statements.
    104Cover Page Interactive Data File (embedded within the Inline XBRL document).


        


    SIGNATURES
    Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
     
    Live Nation Entertainment, Inc.
    By:
    /s/ Brian Capo
    Brian Capo
    Senior Vice President and
    Chief Accounting Officer

    February 20, 2025

        
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