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Vivid Seats Inc. SEAT Establishment Of Deferred Tax Asset Under Tax Receivable Agreement And2023Secondary Offerings

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Other financials

Income statement

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Revenue$97.5M-27.1%
Gross profit$119.2M+9.3%
Operating income$21.7M+40.3%
Net income-$14.6M-38.6%
EPS (diluted)-$1.35-43.6%

Balance sheet

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Cash & equivalents$143.6M-28.0%
Total debt$382.6M-0.8%
Total equity-$95.4M-125%
Total assets$691.7M-56.9%

Cash flow

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Operating cash flow$46.0M+282%
CapEx$23.0K-98.7%
Free cash flow$46.0M+270%

Valuation

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Market cap$71.64M-63.1%
Enterprise value$310.71M-28.3%
P/E0.1×
P/S0.2×-0.2×

Profitability

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Net margin193.6%
FCF margin-5.1%

Returns & leverage

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Return on equity562.2%
Debt / equity1.4×+0.2×
Current ratio0.7×-0.1×

Where this comes from

Reported directly by Vivid Seats Inc. in its filing.

Tagged under the XBRL concept seat:EstablishmentOfDeferredTaxAssetUnderTaxReceivableAgreementAnd2023SecondaryOfferings.

The official record: Vivid Seats Inc.’s 10-K, filed March 12, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Vivid Seats Inc.'s establishment of deferred tax asset under tax receivable agreement and2023secondary offerings?
Vivid Seats Inc. (SEAT) reported establishment of deferred tax asset under tax receivable agreement and2023secondary offerings of $0 in Q4 2025.
What does establishment of deferred tax asset under tax receivable agreement and2023secondary offerings mean?
This metric represents the non-cash recognition of deferred tax assets arising from tax receivable agreements or specific secondary equity offerings. It captures the future tax benefits expected to be realized by the company as a result of tax basis step-ups or structural changes in ownership. Investors monitor this to understand the potential for future cash tax savings and the impact of complex tax-sharing arrangements on the company's long-term financial position.