10-Q · May 8, 2026
LivePerson, Inc. reported a 12% decline in revenue to $56.96 million for Q1 2026 compared to $64.7 million in Q1 2025, with significant reductions in sales and marketing expenses. The diluted EPS improved to -$8.03 from…
Earnings analysis · 10-Q
LPSN earnings analysis
Filed August 7, 2026 · Our reading of the company's report
The latest report
The supplied filing extract does not include the condensed income statement, balance sheet or cash-flow statement, so quarterly revenue, margins, EPS, liquidity and free-cash-flow trends cannot be assessed. Management…
Read full summary
The supplied filing extract does not include the condensed income statement, balance sheet or cash-flow statement, so quarterly revenue, margins, EPS, liquidity and free-cash-flow trends cannot be assessed. Management reported effective disclosure controls as of June 30, 2026, but the allowance for credit losses increased by $1.6 million to $6.0 million during the first six months. The principal filing development is the pending SoundHound merger, which introduces material closing, termination-fee and integration risks.
How we read each report
Our analysis across the last few reports.
Our model's reading of each filing, not the share price or the market's reaction. Annual and quarterly reports each occupy one position.
What stood out
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Disclosure controls remained effective
Management concluded that disclosure controls and procedures were effective as of June 30, 2026, and reported no changes in internal control over financial reporting that materially affected, or were reasonably likely to materially affect, controls during the quarter.
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Credit-loss allowance disclosed
The allowance for credit losses increased by $1.6 million to $6.0 million during the six months ended June 30, 2026, compared with a $2.5 million decrease to $6.1 million during the prior-year period.
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No equity issuance or repurchases
The company reported no unregistered equity sales and no issuer repurchases during the three months ended June 30, 2026.
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Merger consideration mechanics specified
The merger consideration framework references an Aggregate Consideration Amount of $42,784,532.64, while the SoundHound closing stock-price collar is $7.00 to $12.00 per share.
What to watch
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Merger closing remains uncertain
The pending merger may not close by October 21, 2026, or in certain circumstances by December 5, 2026. Failure to complete the transaction could adversely affect LivePerson's stock price, business, financial condition and results.
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Potential $5 million termination fee
If the merger agreement is terminated under specified circumstances, LivePerson may owe a $5 million termination fee plus SoundHound's documented transaction expenses.
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Receivables collection risk increased
The allowance for credit losses rose by $1.6 million to $6.0 million in the first six months of 2026, while larger corporate customers typically have longer payment cycles, indicating heightened collection-risk exposure.
Management's outlook
The supplied 10-Q text does not provide standalone quarterly financial results or numeric operating guidance. No LivePerson standalone outlook is disclosed; the previously reported combined-company 2027 revenue target of $350 million-$400 million was disclosed in the merger materials, not as standalone 10-Q guidance.
Earlier filings 2
10-K · April 30, 2026
LivePerson, Inc. reported a significant downturn in its financial performance, with total revenues of $243.7 million in 2025, down from $312.5 million in 2024 and $402.0 million in 2023. The company experienced a…
This is our reading of a public filing, not the filing itself. Analysis can contain errors; check the source document for full context.