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Live Ventures Inc. – ‘10-K’ for 9/30/20 – ‘EX-31.1’

On:  Wednesday, 1/13/21, at 5:00pm ET   ·   For:  9/30/20   ·   Accession #:  1564590-21-1106   ·   File #:  1-33937

Previous ‘10-K’:  ‘10-K’ on 2/10/20 for 9/30/19   ·   Next:  ‘10-K’ on 12/28/21 for 9/30/21   ·   Latest:  ‘10-K’ on 12/22/23 for 9/30/23   ·   41 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 1/13/21  Live Ventures Inc.                10-K        9/30/20  117:17M                                    ActiveDisclosure/FA

Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.32M 
 2: EX-10.35    Material Contract                                   HTML     58K 
 3: EX-10.45    Material Contract                                   HTML     47K 
 4: EX-10.71    Material Contract                                   HTML     35K 
 5: EX-10.72    Material Contract                                   HTML     58K 
 6: EX-10.73    Material Contract                                   HTML     38K 
 7: EX-10.77    Material Contract                                   HTML     45K 
 8: EX-10.79    Material Contract                                   HTML     40K 
 9: EX-10.80    Material Contract                                   HTML     52K 
10: EX-10.84    Material Contract                                   HTML     45K 
11: EX-14.1     Code of Ethics                                      HTML     61K 
12: EX-21.1     Subsidiaries List                                   HTML     33K 
13: EX-23.1     Consent of Expert or Counsel                        HTML     30K 
14: EX-31.1     Certification -- §302 - SOA'02                      HTML     37K 
15: EX-31.2     Certification -- §302 - SOA'02                      HTML     37K 
16: EX-32.1     Certification -- §906 - SOA'02                      HTML     34K 
17: EX-32.2     Certification -- §906 - SOA'02                      HTML     34K 
24: R1          Document and Entity Information                     HTML     95K 
25: R2          Consolidated Balance Sheets                         HTML    150K 
26: R3          Consolidated Balance Sheets (Parenthetical)         HTML     60K 
27: R4          Consolidated Statements of Income (Loss)            HTML    124K 
28: R5          Consolidated Statements of Changes in               HTML     69K 
                Stockholders' Equity                                             
29: R6          Consolidated Statements of Cash Flows               HTML    143K 
30: R7          Background and Basis of Presentation                HTML     40K 
31: R8          Summary of Significant Accounting Policies          HTML     84K 
32: R9          Leases                                              HTML     66K 
33: R10         Acquisitions                                        HTML    199K 
34: R11         Balance Sheet Detail Information                    HTML    216K 
35: R12         Intangibles                                         HTML     49K 
36: R13         Long-Term Debt                                      HTML    288K 
37: R14         Notes Payable, Related Parties                      HTML     84K 
38: R15         Stockholders' Equity                                HTML     40K 
39: R16         Warrants                                            HTML     94K 
40: R17         Stock-Based Compensation                            HTML    190K 
41: R18         Income (Loss) Per Share                             HTML     99K 
42: R19         Related Party Transactions                          HTML     44K 
43: R20         Commitments and Contingencies                       HTML    135K 
44: R21         Income Taxes                                        HTML    177K 
45: R22         Segment Reporting                                   HTML    224K 
46: R23         Subsequent Events                                   HTML     34K 
47: R24         Summary of Significant Accounting Policies          HTML    146K 
                (Policies)                                                       
48: R25         Leases (Tables)                                     HTML     63K 
49: R26         Acquisitions (Tables)                               HTML    194K 
50: R27         Balance Sheet Detail Information (Tables)           HTML    215K 
51: R28         Intangibles (Tables)                                HTML     48K 
52: R29         Long-Term Debt (Tables)                             HTML    255K 
53: R30         Notes Payable, Related Parties (Tables)             HTML     77K 
54: R31         Warrants (Tables)                                   HTML     98K 
55: R32         Stock-Based Compensation (Tables)                   HTML    193K 
56: R33         Income (Loss) Per Share (Tables)                    HTML     96K 
57: R34         Commitments and Contingencies (Tables)              HTML    302K 
58: R35         Income Taxes (Tables)                               HTML    177K 
59: R36         Segment Reporting (Tables)                          HTML    220K 
60: R37         Background and Basis of Presentation - Additional   HTML     34K 
                Information (Details)                                            
61: R38         Summary of Significant Accounting Policies -        HTML    105K 
                Additional Information (Details)                                 
62: R39         Leases - Additional Information (Details)           HTML     63K 
63: R40         Leases - Schedule of Right of Use Assets and Lease  HTML     37K 
                Liabilities (Details)                                            
64: R41         Leases - Schedule of Present Value of Future Lease  HTML     50K 
                Payments (Details)                                               
65: R42         Acquisitions - Additional Information (Detail)      HTML     63K 
66: R43         Acquisitions - Summary of Purchase Price            HTML     87K 
                Allocation of Purchase of Acquired Identifiable                  
                Assets, Liabilities Assumed and Goodwill and                     
                Bargain Purchase Gain (Detail)                                   
67: R44         Acquisitions - Summary of Assets Acquired and       HTML     74K 
                Liabilities Assumed Within Fair Value Hierarchy                  
                (Detail)                                                         
68: R45         Balance Sheet Detail Information - Schedule of      HTML    139K 
                Balance Sheet Detail Information (Details)                       
69: R46         Balance sheet Detail Information - Additional       HTML     42K 
                Information (Details)                                            
70: R47         Intangibles - Additional Information (Details)      HTML     37K 
71: R48         Intangibles - Future Amortization Expense Related   HTML     46K 
                to Intangible Assets (Details)                                   
72: R49         Long Term Debt - Schedule of Long-term Debt         HTML     90K 
                (Details)                                                        
73: R50         Long Term Debt - Schedule of Long-term Debt         HTML     44K 
                (Parenthetical) (Details)                                        
74: R51         Long Term Debt - Schedule of Future Maturities of   HTML     51K 
                Long-term Debt (Details)                                         
75: R52         Long-Term Debt - Bank of America Revolver Loan -    HTML     74K 
                Additional Information (Details)                                 
76: R53         Long-Term Debt - Schedule of Fixed Coverage Ratio   HTML     57K 
                (Details)                                                        
77: R54         Long-Term Debt - Summary of Bank Revolver           HTML     56K 
                (Details)                                                        
78: R55         Long-term Debt - Loan With Encina Business Credit,  HTML    101K 
                LLC - Additional Information (Details)                           
79: R56         Long-Term Debt - Texas Capital Bank Revolver Loan   HTML     71K 
                - Additional Information (Details)                               
80: R57         Long-Term Debt - Crossroads Revolver - Additional   HTML     65K 
                Information (Details)                                            
81: R58         Long-Term Debt - Comvest Term Loan - Additional     HTML     96K 
                Information (Details)                                            
82: R59         Long-Term Debt - Note Payable to the Sellers of     HTML     43K 
                Vintage Stock - Additional Information (Details)                 
83: R60         Long-Term Debt - Equipment Loans - Additional       HTML     75K 
                Information (Details)                                            
84: R61         Long-Term Debt - Lonesome Oak Equipment Loan -      HTML     45K 
                Additional Information (Details)                                 
85: R62         Long-Term Debt - Note Payable to Store Capital      HTML     52K 
                Acquisitions, LLC - Additional Information                       
                (Details)                                                        
86: R63         Long-Term Debt - Marquis PPP Loan - Additional      HTML     41K 
                Information (Details)                                            
87: R64         Long-Term Debt - Precision PPP Loan - Additional    HTML     41K 
                Information (Details)                                            
88: R65         Notes Payable, Related Parties - Schedule of        HTML     48K 
                Long-term Related Parties (Details)                              
89: R66         Notes Payable, Related Parties - Schedule of        HTML     52K 
                Future Maturities of Notes (Details)                             
90: R67         Notes Payable, Related Parties - Additional         HTML     85K 
                Information (Details)                                            
91: R68         Stockholders' Equity - Additional Information       HTML     74K 
                (Details)                                                        
92: R69         Warrants - Summary of Warrant Activity (Details)    HTML     41K 
93: R70         Warrants - Additional Information (Details)         HTML     58K 
94: R71         Warrants - Summary of Information Assuming          HTML     41K 
                Warrants are Exercised and Exchanged for Common                  
                Shares (Details)                                                 
95: R72         Warrants - Summary of Warrants Outstanding and      HTML     47K 
                Exercisable (Details)                                            
96: R73         Stock-Based Compensation - Summary of Stock Option  HTML     58K 
                Activity (Details)                                               
97: R74         Stock-Based Compensation - Additional Information   HTML     39K 
                (Details)                                                        
98: R75         Stock-Based Compensation - Summary of Exercise      HTML     79K 
                Price for Stock Options Outstanding and                          
                Exercisable (Details)                                            
99: R76         Stock-Based Compensation - Summary of Non-Vested    HTML     44K 
                Shares (Details)                                                 
100: R77         Income (Loss) Per Share - Computation of Basic and  HTML     83K  
                Diluted Net Income (Loss) per Share (Details)                    
101: R78         Income (Loss) Per Share - Additional Information    HTML     33K  
                (Details)                                                        
102: R79         Related Party Transactions - Additional             HTML    132K  
                Information (Details)                                            
103: R80         Commitments and Contingencies - Additional          HTML    103K  
                Information (Details)                                            
104: R81         Commitments and Contingencies - Schedule of         HTML     98K  
                Balance Sheet Detail Information (Details)                       
105: R82         Commitments and Contingencies - Summary of          HTML     80K  
                Statement of Operations (Details)                                
106: R83         Commitments and Contingencies - Summary of          HTML     38K  
                Warranty Reserve Activity (Details)                              
107: R84         Income Taxes - Reconciliation of Income Tax         HTML     56K  
                Expense (Details)                                                
108: R85         Income Taxes - Reconciliation between Effective     HTML     53K  
                and Statutory Income Tax Rates (Details)                         
109: R86         Income Taxes - Schedule of Deferred Income Tax      HTML     66K  
                Assets and Liabilities (Details)                                 
110: R87         Income Taxes - Additional Information (Details)     HTML     49K  
111: R88         Segment Reporting - Additional Information          HTML     33K  
                (Details)                                                        
112: R89         Segment Reporting - Summary of Segment Information  HTML     53K  
                on Total Revenue (Details)                                       
113: R90         Segment Reporting - Summary of Segment Information  HTML     69K  
                (Details)                                                        
114: R91         Subsequent Events - Additional Information          HTML     44K  
                (Details)                                                        
116: XML         IDEA XML File -- Filing Summary                      XML    201K  
115: EXCEL       IDEA Workbook of Financial Reports                  XLSX    154K  
18: EX-101.INS  XBRL Instance -- live-20200930                       XML   4.48M 
20: EX-101.CAL  XBRL Calculations -- live-20200930_cal               XML    327K 
21: EX-101.DEF  XBRL Definitions -- live-20200930_def                XML   1.42M 
22: EX-101.LAB  XBRL Labels -- live-20200930_lab                     XML   2.03M 
23: EX-101.PRE  XBRL Presentations -- live-20200930_pre              XML   1.84M 
19: EX-101.SCH  XBRL Schema -- live-20200930                         XSD    320K 
117: ZIP         XBRL Zipped Folder -- 0001564590-21-001106-xbrl      Zip    284K  


‘EX-31.1’   —   Certification — §302 – SOA’02


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Exhibit 31.1

CERTIFICATION OF CHIEF EXECUTIVE OFFICER

I, Jon Isaac, certify that:

1.

I have reviewed this Annual Report on Form 10-K for the fiscal year ended September 30, 2020 of Live Ventures Incorporated;

2.

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.

The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

 

a.

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

 

b.

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

 

c.

Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

 

d.

Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5.

The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

 

a.

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

 

b.

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

 

By:

 

/s/ Jon Isaac

 

 

Jon Isaac

 

 

President and Chief Executive Officer

 

 

(Principal Executive Officer)

 

 

January 13, 2021

 


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:1/13/214,  8-K
For Period end:9/30/208-K,  NT 10-K
 List all Filings 


3 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

12/22/23  Live Ventures Inc.                10-K        9/30/23  126:14M                                    Workiva Inc Wde… FA01/FA
12/16/22  Live Ventures Inc.                10-K        9/30/22  124:21M                                    Donnelley … Solutions/FA
12/28/21  Live Ventures Inc.                10-K        9/30/21  122:21M                                    Donnelley … Solutions/FA


38 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

10/02/20  Live Ventures Inc.                8-K:1,2,9   9/30/20    3:883K                                   ActiveDisclosure/FA
 9/28/20  Live Ventures Inc.                8-K/A:1,2,5 7/10/20    5:1.7M                                   ActiveDisclosure/FA
 8/14/20  Live Ventures Inc.                10-Q        6/30/20   96:13M                                    ActiveDisclosure/FA
 7/16/20  Live Ventures Inc.                8-K:1,2,5,8 7/10/20   10:2M                                     ActiveDisclosure/FA
 5/08/20  Live Ventures Inc.                8-K:1,2,9   5/04/20    3:147K                                   ActiveDisclosure/FA
 4/13/20  Live Ventures Inc.                10-Q       12/31/19   92:11M                                    ActiveDisclosure/FA
 2/10/20  Live Ventures Inc.                10-K        9/30/19  109:15M                                    ActiveDisclosure/FA
 2/06/20  Live Ventures Inc.                8-K:1,2,9   1/31/20    5:580K                                   ActiveDisclosure/FA
 9/05/19  Live Ventures Inc.                8-K:1,9     9/03/19    2:85K                                    GlobalOne Filings Inc/FA
 8/14/19  Live Ventures Inc.                10-Q        6/30/19    6:837K                                   GlobalOne Filings Inc/FA
 3/19/19  Live Ventures Inc.                8-K:1,2,9   3/15/19    2:264K                                   GlobalOne Filings Inc/FA
 2/13/19  Live Ventures Inc.                10-Q       12/31/18   74:4.6M                                   GlobalOne Filings Inc/FA
12/27/18  Live Ventures Inc.                10-K        9/30/18   92:6.6M                                   GlobalOne Filings Inc/FA
 8/14/18  Live Ventures Inc.                10-Q        6/30/18   73:5.3M                                   GlobalOne Filings Inc/FA
 6/11/18  Live Ventures Inc.                8-K:1,2,9   6/07/18    5:903K                                   GlobalOne Filings Inc/FA
 3/16/18  Live Ventures Inc.                8-K:1,9     3/15/18    3:92K                                    GlobalOne Filings Inc/FA
 2/14/18  Live Ventures Inc.                10-Q       12/31/17   69:4.5M                                   GlobalOne Filings Inc/FA
 1/18/18  Live Ventures Inc.                10-K        9/30/17   18:1.4M                                   GlobalOne Filings Inc/FA
10/13/17  Live Ventures Inc.                8-K:1,9    10/10/17    2:65K                                    GlobalOne Filings Inc/FA
10/02/17  Live Ventures Inc.                8-K:5,9    10/02/17    4:147K                                   GlobalOne Filings Inc/FA
 5/11/17  Live Ventures Inc.                10-Q        3/31/17   69:4.9M                                   GlobalOne Filings Inc/FA
 2/09/17  Live Ventures Inc.                10-Q       12/31/16   69:4.9M                                   GlobalOne Filings Inc/FA
 1/05/17  Live Ventures Inc.                8-K:5,9     1/03/17    4:152K                                   GlobalOne Filings Inc/FA
12/29/16  Live Ventures Inc.                10-K        9/30/16   95:8.6M                                   GlobalOne Filings Inc/FA
11/25/16  Live Ventures Inc.                8-K:5,9    11/22/16    2:30K                                    GlobalOne Filings Inc/FA
 8/15/16  Live Ventures Inc.                10-Q        6/30/16   70:6.1M                                   Publicease Inc./FA
 2/16/16  Live Ventures Inc.                10-Q       12/31/15   68:3.8M                                   Publicease Inc./FA
 1/13/16  Live Ventures Inc.                10-K        9/30/15   90:7.3M                                   Publicease Inc./FA
10/08/15  Live Ventures Inc.                8-K:5,7,9  10/07/15    3:625K                                   Publicease Inc./FA
 6/23/14  Live Ventures Inc.                DEF 14A     7/11/14    1:759K                                   Publicease Inc./FA
 2/14/14  Live Ventures Inc.                10-Q       12/31/13   53:2.9M                                   Publicease Inc./FA
 1/10/14  Live Ventures Inc.                10-K        9/30/13   79:5.7M                                   Publicease Inc./FA
 5/14/13  Live Ventures Inc.                10-Q        3/31/13   52:3M                                     Publicease Inc./FA
 3/11/13  Live Ventures Inc.                8-K:5,9     3/11/13    2:175K                                   Publicease Inc./FA
 1/15/13  Live Ventures Inc.                10-K        9/30/12   71:4.7M                                   Publicease Inc./FA
 5/15/12  Live Ventures Inc.                10-Q        3/31/12   35:9.2M                                   Toppan Merrill/FA
 9/07/10  Live Ventures Inc.                8-K:5,9     9/07/10    3:173K                                   Toppan Merrill/FA
 8/15/07  Live Ventures Inc.                8-K:5,8,9   8/10/07    3:81K                                    Broadridge Fin’l So… Inc
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Filing Submission 0001564590-21-001106   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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