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Live Ventures Inc. – ‘10-Q’ for 12/31/21 – ‘EX-101.PRE’

On:  Thursday, 2/10/22, at 4:31pm ET   ·   For:  12/31/21   ·   Accession #:  950170-22-1084   ·   File #:  1-33937

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

 2/10/22  Live Ventures Inc.                10-Q       12/31/21   80:10M                                    Donnelley … Solutions/FA

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    876K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     27K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     27K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     25K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     24K 
11: R1          Document and Entity Information                     HTML     77K 
12: R2          Condensed Consolidated Balance Sheets (Unaudited)   HTML    160K 
13: R3          Condensed Consolidated Balance Sheets (Unaudited)   HTML     61K 
                (Parenthetical)                                                  
14: R4          Condensed Consolidated Statements of Income         HTML    130K 
                (Unaudited)                                                      
15: R5          Condensed Consolidated Statements of Cash Flows     HTML    117K 
                (Unaudited)                                                      
16: R6          Condensed Consolidated Statements of Changes in     HTML     56K 
                Stockholders' Equity (Unaudited)                                 
17: R7          Background and Basis of Presentation                HTML     33K 
18: R8          Summary of Significant Accounting Policies          HTML     33K 
19: R9          Leases                                              HTML     66K 
20: R10         Inventory                                           HTML     55K 
21: R11         Property, Plant & Equipment                         HTML     64K 
22: R12         Goodwill                                            HTML     57K 
23: R13         Accrued Liabilities                                 HTML     68K 
24: R14         Long Term Debt                                      HTML    157K 
25: R15         Notes Payable, Related Parties                      HTML     62K 
26: R16         Stockholders' Equity                                HTML     34K 
27: R17         Stock-Based Compensation                            HTML    124K 
28: R18         Earnings Per Share                                  HTML     98K 
29: R19         Related Party Transactions                          HTML     51K 
30: R20         Commitments and Contingencies                       HTML    184K 
31: R21         Segment Reporting                                   HTML    182K 
32: R22         Subsequent Events                                   HTML     25K 
33: R23         Summary of Significant Accounting Policies          HTML     39K 
                (Policies)                                                       
34: R24         Leases (Tables)                                     HTML     61K 
35: R25         Inventory (Tables)                                  HTML     56K 
36: R26         Property, Plant & Equipment (Tables)                HTML     62K 
37: R27         Goodwill - (Tables)                                 HTML     57K 
38: R28         Accrued Liabilities (Tables)                        HTML     68K 
39: R29         Long Term Debt (Tables)                             HTML    135K 
40: R30         Notes Payable, Related Parties (Tables)             HTML     63K 
41: R31         Stock-Based Compensation (Tables)                   HTML    121K 
42: R32         Earnings Per Share (Tables)                         HTML     94K 
43: R33         Commitments and Contingencies (Tables)              HTML    175K 
44: R34         Segment Reporting (Tables)                          HTML    178K 
45: R35         Background and Basis of Presentation - Additional   HTML     24K 
                Information (Details)                                            
46: R36         Leases - Additional Information (Details)           HTML     36K 
47: R37         Leases - Schedule of Right of Use Assets and Lease  HTML     28K 
                Liabilities (Details)                                            
48: R38         Leases - Schedule of Present Value of Future Lease  HTML     41K 
                Payments (Details)                                               
49: R39         Inventory - Schedule of Inventory (Details)         HTML     36K 
50: R40         Property, Plant & Equipment - Summary of Property   HTML     44K 
                and Equipment (Details)                                          
51: R41         Property, Plant & Equipment (Additional             HTML     24K 
                Information) (Details)                                           
52: R42         Goodwill - Summary of Company's goodwill (Details)  HTML     34K 
53: R43         Accrued Liabilities - Schedule of Accrued           HTML     47K 
                Liabilities (Details)                                            
54: R44         Long Term Debt - Schedule of Long-term Debt         HTML     78K 
                (Details)                                                        
55: R45         Long Term Debt - Schedule of Long-term Debt         HTML     35K 
                (Parenthetical) (Details)                                        
56: R46         Long Term Debt - Schedule of Future Maturities of   HTML     43K 
                Long-term Debt (Details)                                         
57: R47         Long Term Debt - Bank of America Revolver Loan -    HTML     30K 
                Additional Information (Details)                                 
58: R48         Long Term Debt - Loan With Encina Business Credit,  HTML     44K 
                LLC - Additional Information (Details)                           
59: R49         Long Term Debt - Texas Capital Bank Revolver Loan   HTML     34K 
                - Additional Information (Details)                               
60: R50         Long Term Debt - Note Payable to JCM Holdings -     HTML     39K 
                Additional Information (Details)                                 
61: R51         Long Term Debt - Equipment Loans (Additional        HTML     34K 
                Information) (Details)                                           
62: R52         Notes Payable, Related Parties - Schedule of        HTML     35K 
                Long-term Related Parties (Details)                              
63: R53         Notes Payable, Related Parties - Schedule of        HTML     45K 
                Future Maturities of Notes (Details)                             
64: R54         Stockholders' Equity - Additional Information       HTML     36K 
                (Details)                                                        
65: R55         Stock-Based Compensation - Additional Information   HTML     33K 
                (Details)                                                        
66: R56         Stock-Based Compensation - Summary of Stock Option  HTML     63K 
                Activity (Details)                                               
67: R57         Stock-Based Compensation - Summary of Non-Vested    HTML     40K 
                Shares (Details)                                                 
68: R58         Earnings Per Share - Computation of Basic and       HTML     80K 
                Diluted Net Earnings Per Share (Details)                         
69: R59         Earnings Per Share - Additional Information         HTML     24K 
                (Details)                                                        
70: R60         Related Party Transactions - Additional             HTML    118K 
                Information (Details)                                            
71: R61         Commitments and Contingencies - Schedule of         HTML    102K 
                Balance Sheet Detail Information (Details)                       
72: R62         Commitments and Contingencies - Summary of          HTML     73K 
                Statement of Operations (Details)                                
73: R63         Commitments and Contingencies - Summary of          HTML     28K 
                Warranty Reserve Activity (Details)                              
74: R64         Segment Reporting - Additional Information          HTML     24K 
                (Details)                                                        
75: R65         Segment Reporting - Summary of Segment Information  HTML     66K 
                (Details)                                                        
78: XML         IDEA XML File -- Filing Summary                      XML    145K 
76: XML         XBRL Instance -- live-20211231_htm                   XML   2.51M 
77: EXCEL       IDEA Workbook of Financial Reports                  XLSX     86K 
 9: EX-101.CAL  XBRL Calculations -- live-20211231_cal               XML    202K 
 8: EX-101.DEF  XBRL Definitions -- live-20211231_def                XML    720K 
 7: EX-101.LAB  XBRL Labels -- live-20211231_lab                     XML   1.27M 
10: EX-101.PRE  XBRL Presentations -- live-20211231_pre              XML   1.02M 
 6: EX-101.SCH  XBRL Schema -- live-20211231                         XSD    179K 
79: JSON        XBRL Instance as JSON Data -- MetaLinks              385±   585K 
80: ZIP         XBRL Zipped Folder -- 0000950170-22-001084-xbrl      Zip    213K

‘EX-101.PRE’   —   XBRL Presentations — live-20211231_pre

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
<?xml version="1.0" encoding="windows-1252"?>
<!-- DFIN New ActiveDisclosure (SM) XBRL Linkbase Document - http://www.dfinsolutions.com/ -->
<!-- Creation Date :2022-02-09T18:20:49.8391+00:00 -->
<!-- Copyright (c) 2022 Donnelly Financial Solutions, Inc. All Rights Reserved. -->
<link:linkbase xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DocumentDocumentAndEntityInformation" xlink:href="live-20211231.xsd#Role_DocumentDocumentAndEntityInformation" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_StatementCONDENSEDCONSOLIDATEDBALANCESHEETSUnaudited" xlink:href="live-20211231.xsd#Role_StatementCONDENSEDCONSOLIDATEDBALANCESHEETSUnaudited" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_StatementCONDENSEDCONSOLIDATEDBALANCESHEETSUnauditedParenthetical" xlink:href="live-20211231.xsd#Role_StatementCONDENSEDCONSOLIDATEDBALANCESHEETSUnauditedParenthetical" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_StatementCONDENSEDCONSOLIDATEDSTATEMENTSOFINCOMEUNAUDITED" xlink:href="live-20211231.xsd#Role_StatementCONDENSEDCONSOLIDATEDSTATEMENTSOFINCOMEUNAUDITED" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_StatementCONDENSEDCONSOLIDATEDSTATEMENTSOFCASHFLOWSUNAUDITED" xlink:href="live-20211231.xsd#Role_StatementCONDENSEDCONSOLIDATEDSTATEMENTSOFCASHFLOWSUNAUDITED" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_StatementCONDENSEDCONSOLIDATEDSTATEMENTSOFCHANGESINSTOCKHOLDERSEQUITYUNAUDITED" xlink:href="live-20211231.xsd#Role_StatementCONDENSEDCONSOLIDATEDSTATEMENTSOFCHANGESINSTOCKHOLDERSEQUITYUNAUDITED" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureBackgroundAndBasisOfPresentation" xlink:href="live-20211231.xsd#Role_DisclosureBackgroundAndBasisOfPresentation" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureSummaryOfSignificantAccountingPolicies" xlink:href="live-20211231.xsd#Role_DisclosureSummaryOfSignificantAccountingPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureLeases" xlink:href="live-20211231.xsd#Role_DisclosureLeases" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/DisclosureInventory" xlink:href="live-20211231.xsd#DisclosureInventory" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/DisclosurePropertyPlantEquipment" xlink:href="live-20211231.xsd#DisclosurePropertyPlantEquipment" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/DisclosureGoodwill" xlink:href="live-20211231.xsd#DisclosureGoodwill" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/DisclosureAccruedLiabilities1" xlink:href="live-20211231.xsd#DisclosureAccruedLiabilities1" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureLongTermDebt" xlink:href="live-20211231.xsd#Role_DisclosureLongTermDebt" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/DisclosureNotesPayableRelatedParties" xlink:href="live-20211231.xsd#DisclosureNotesPayableRelatedParties" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureStockholdersEquity" xlink:href="live-20211231.xsd#Role_DisclosureStockholdersEquity" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureStockBasedCompensation" xlink:href="live-20211231.xsd#Role_DisclosureStockBasedCompensation" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureEarningsPerShare" xlink:href="live-20211231.xsd#Role_DisclosureEarningsPerShare" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureRelatedPartyTransactions" xlink:href="live-20211231.xsd#Role_DisclosureRelatedPartyTransactions" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureCommitmentsAndContingencies" xlink:href="live-20211231.xsd#Role_DisclosureCommitmentsAndContingencies" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureSegmentReporting" xlink:href="live-20211231.xsd#Role_DisclosureSegmentReporting" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureSubsequentEvents" xlink:href="live-20211231.xsd#Role_DisclosureSubsequentEvents" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureSummaryOfSignificantAccountingPoliciesPolicies" xlink:href="live-20211231.xsd#Role_DisclosureSummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureLeasesTables" xlink:href="live-20211231.xsd#Role_DisclosureLeasesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/DisclosureInventoryTables" xlink:href="live-20211231.xsd#DisclosureInventoryTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/DisclosurePropertyPlantEquipmentTables" xlink:href="live-20211231.xsd#DisclosurePropertyPlantEquipmentTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/DisclosureGoodwillTables" xlink:href="live-20211231.xsd#DisclosureGoodwillTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/DisclosureAccruedLiabilitiesTables" xlink:href="live-20211231.xsd#DisclosureAccruedLiabilitiesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureLongTermDebtTables" xlink:href="live-20211231.xsd#Role_DisclosureLongTermDebtTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/DisclosureNotesPayableRelatedPartiesTables" xlink:href="live-20211231.xsd#DisclosureNotesPayableRelatedPartiesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureStockBasedCompensationTables" xlink:href="live-20211231.xsd#Role_DisclosureStockBasedCompensationTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureEarningsPerShareTables" xlink:href="live-20211231.xsd#Role_DisclosureEarningsPerShareTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureCommitmentsAndContingenciesTables" xlink:href="live-20211231.xsd#Role_DisclosureCommitmentsAndContingenciesTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureSegmentReportingTables" xlink:href="live-20211231.xsd#Role_DisclosureSegmentReportingTables" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureBackgroundAndBasisOfPresentationAdditionalInformationDetails" xlink:href="live-20211231.xsd#Role_DisclosureBackgroundAndBasisOfPresentationAdditionalInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureLeasesAdditionalInformationDetails" xlink:href="live-20211231.xsd#Role_DisclosureLeasesAdditionalInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureLeasesScheduleOfRightOfUseAssetsAndLeaseLiabilitiesDetails" xlink:href="live-20211231.xsd#Role_DisclosureLeasesScheduleOfRightOfUseAssetsAndLeaseLiabilitiesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureLeasesScheduleOfPresentValueOfFutureLeasePaymentsDetails" xlink:href="live-20211231.xsd#Role_DisclosureLeasesScheduleOfPresentValueOfFutureLeasePaymentsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/DisclosureInventoryScheduleOfInventoryDetails" xlink:href="live-20211231.xsd#DisclosureInventoryScheduleOfInventoryDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/DisclosurePropertyPlantEquipmentSummaryOfPropertyAndEquipmentDetails" xlink:href="live-20211231.xsd#DisclosurePropertyPlantEquipmentSummaryOfPropertyAndEquipmentDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/DisclosurePropertyPlantEquipmentAdditionalInformationDetails" xlink:href="live-20211231.xsd#DisclosurePropertyPlantEquipmentAdditionalInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/DisclosureGoodwillSummaryOfCompanysGoodwillDetails" xlink:href="live-20211231.xsd#DisclosureGoodwillSummaryOfCompanysGoodwillDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/DisclosureAccruedLiabilitiesScheduleOfAccruedLiabilitiesDetails" xlink:href="live-20211231.xsd#DisclosureAccruedLiabilitiesScheduleOfAccruedLiabilitiesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureLongTermDebtScheduleOfLongTermDebtDetails" xlink:href="live-20211231.xsd#Role_DisclosureLongTermDebtScheduleOfLongTermDebtDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureLongTermDebtScheduleOfLongTermDebtParentheticalDetails" xlink:href="live-20211231.xsd#Role_DisclosureLongTermDebtScheduleOfLongTermDebtParentheticalDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureLongTermDebtScheduleOfFutureMaturitiesOfLongTermDebtDetails" xlink:href="live-20211231.xsd#Role_DisclosureLongTermDebtScheduleOfFutureMaturitiesOfLongTermDebtDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureLongTermDebtBankOfAmericaRevolverLoanAdditionalInformationDetails" xlink:href="live-20211231.xsd#Role_DisclosureLongTermDebtBankOfAmericaRevolverLoanAdditionalInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureLongTermDebtSummaryOfBankRevolverDetails" xlink:href="live-20211231.xsd#Role_DisclosureLongTermDebtSummaryOfBankRevolverDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureLongTermDebtLoanWithEncinaBusinessCreditLLCAdditionalInformationDetails" xlink:href="live-20211231.xsd#Role_DisclosureLongTermDebtLoanWithEncinaBusinessCreditLLCAdditionalInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureLongTermDebtTexasCapitalBankRevolverLoanAdditionalInformationDetails" xlink:href="live-20211231.xsd#Role_DisclosureLongTermDebtTexasCapitalBankRevolverLoanAdditionalInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureLongTermDebtNotePayableToJCMHoldingsAdditionalInformationDetails" xlink:href="live-20211231.xsd#Role_DisclosureLongTermDebtNotePayableToJCMHoldingsAdditionalInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/DisclosureLongTermDebtEquipmentLoansAdditionalInformationDetails" xlink:href="live-20211231.xsd#DisclosureLongTermDebtEquipmentLoansAdditionalInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/DisclosureNotesPayableRelatedPartiesScheduleOfLongtermRelatedPartiesDetails" xlink:href="live-20211231.xsd#DisclosureNotesPayableRelatedPartiesScheduleOfLongtermRelatedPartiesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/DisclosureNotesPayableRelatedPartiesScheduleOfFutureMaturitiesOfNotesDetails" xlink:href="live-20211231.xsd#DisclosureNotesPayableRelatedPartiesScheduleOfFutureMaturitiesOfNotesDetails" xlink:type="simple"/>
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<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureStockBasedCompensationSummaryOfStockOptionActivityDetails" xlink:href="live-20211231.xsd#Role_DisclosureStockBasedCompensationSummaryOfStockOptionActivityDetails" xlink:type="simple"/>
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<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureCommitmentsAndContingenciesAdditionalInformationDetails" xlink:href="live-20211231.xsd#Role_DisclosureCommitmentsAndContingenciesAdditionalInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureCommitmentsAndContingenciesScheduleOfBalanceSheetDetailInformationDetails" xlink:href="live-20211231.xsd#Role_DisclosureCommitmentsAndContingenciesScheduleOfBalanceSheetDetailInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureCommitmentsAndContingenciesSummaryOfStatementOfOperationsDetails" xlink:href="live-20211231.xsd#Role_DisclosureCommitmentsAndContingenciesSummaryOfStatementOfOperationsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureCommitmentsAndContingenciesSummaryOfWarrantyReserveActivityDetails" xlink:href="live-20211231.xsd#Role_DisclosureCommitmentsAndContingenciesSummaryOfWarrantyReserveActivityDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureSegmentReportingAdditionalInformationDetails" xlink:href="live-20211231.xsd#Role_DisclosureSegmentReportingAdditionalInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.liveventures.com/20211231/taxonomy/role/DisclosureSegmentReportingSummaryOfSegmentInformationDetails" xlink:href="live-20211231.xsd#DisclosureSegmentReportingSummaryOfSegmentInformationDetails" xlink:type="simple"/>
<link:presentationLink xlink:role="http://www.liveventures.com/20211231/taxonomy/role/Role_DocumentDocumentAndEntityInformation" xlink:title="presentationLink" xlink:type="extended">
<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_CoverAbstract" xlink:label="dei_CoverAbstract"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName"/>
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<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ExtendedProductWarrantyAccrualPayments" xlink:label="us-gaap_ExtendedProductWarrantyAccrualPayments"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ExtendedProductWarrantyAccrual" xlink:label="us-gaap_ExtendedProductWarrantyAccrual_3"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:to="us-gaap_ExtendedProductWarrantyAccrual" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:to="us-gaap_ExtendedProductWarrantyAccrualWarrantiesIssued" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:to="us-gaap_ExtendedProductWarrantyAccrualPayments" order="2" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:to="us-gaap_ExtendedProductWarrantyAccrual_3" order="3" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
</link:presentationLink>
<link:presentationLink xlink:role="http://www.liveventures.com/20211231/taxonomy/role/Role_DisclosureSegmentReportingAdditionalInformationDetails" xlink:title="presentationLink" xlink:type="extended">
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SegmentReportingAbstract" xlink:label="us-gaap_SegmentReportingAbstract"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NumberOfOperatingSegments" xlink:label="us-gaap_NumberOfOperatingSegments"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SegmentReportingAbstract" xlink:to="us-gaap_NumberOfOperatingSegments" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
</link:presentationLink>
<link:presentationLink xlink:role="http://www.liveventures.com/20211231/taxonomy/role/DisclosureSegmentReportingSummaryOfSegmentInformationDetails" xlink:title="presentationLink" xlink:type="extended">
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="us-gaap_StatementBusinessSegmentsAxis"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SegmentDomain" xlink:label="us-gaap_SegmentDomain"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SegmentReportingAbstract" xlink:label="us-gaap_SegmentReportingAbstract"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SegmentReportingInformationLineItems" xlink:label="us-gaap_SegmentReportingInformationLineItems"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Revenues" xlink:label="us-gaap_Revenues"/>
<link:loc xlink:type="locator" xlink:href="live-20211231.xsd#live_RetailSegmentMember" xlink:label="live_RetailSegmentMember"/>
<link:loc xlink:type="locator" xlink:href="live-20211231.xsd#live_FlooringManufacturingMember" xlink:label="live_FlooringManufacturingMember"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GrossProfit" xlink:label="us-gaap_GrossProfit"/>
<link:loc xlink:type="locator" xlink:href="live-20211231.xsd#live_SteelManufacturingMember" xlink:label="live_SteelManufacturingMember"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="us-gaap_OperatingIncomeLoss"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CorporateAndOtherMember" xlink:label="us-gaap_CorporateAndOtherMember"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DepreciationAndAmortization" xlink:label="us-gaap_DepreciationAndAmortization"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestAndDebtExpense" xlink:label="us-gaap_InterestAndDebtExpense"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementBusinessSegmentsAxis" xlink:to="us-gaap_SegmentDomain" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SegmentReportingAbstract" xlink:to="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SegmentReportingInformationLineItems" xlink:to="us-gaap_Revenues" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="us-gaap_StatementBusinessSegmentsAxis" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SegmentDomain" xlink:to="live_RetailSegmentMember" order="0" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SegmentDomain" xlink:to="live_FlooringManufacturingMember" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SegmentReportingInformationLineItems" xlink:to="us-gaap_GrossProfit" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="us-gaap_SegmentReportingInformationLineItems" order="1" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SegmentDomain" xlink:to="live_SteelManufacturingMember" order="2" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SegmentReportingInformationLineItems" xlink:to="us-gaap_OperatingIncomeLoss" order="2" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SegmentDomain" xlink:to="us-gaap_CorporateAndOtherMember" order="3" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SegmentReportingInformationLineItems" xlink:to="us-gaap_DepreciationAndAmortization" order="3" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SegmentReportingInformationLineItems" xlink:to="us-gaap_InterestAndDebtExpense" order="4" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SegmentReportingInformationLineItems" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" order="5" priority="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
</link:presentationLink>
</link:linkbase>

8 Previous Filings that this Filing References

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

 8/14/18  Live Ventures Inc.                10-Q        6/30/18   73:5.3M                                   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
10/08/15  Live Ventures Inc.                8-K:5,7,9  10/07/15    3:625K                                   Publicease Inc./FA
 2/14/14  Live Ventures Inc.                10-Q       12/31/13   53:2.9M                                   Publicease Inc./FA
 3/11/13  Live Ventures Inc.                8-K:5,9     3/11/13    2:175K                                   Publicease Inc./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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