Company: LPSN
Filing Date: 2025-11-13
Form Type: 10-Q
Source: 0001102993-25-000187
Chunk: 7

Company: LIVEPERSON INC
Filing Date: 2025-11-13
Form: 10-Q
Item: Part I, Item 2
Chunk 7
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Three Months Ended September 30,Nine Months Ended September 30,20252024$ Change% Change20252024$ Change% Change(Dollars in thousands)(Dollars in thousands)Impairment of goodwill$—$—$—— %$— $3,627$(3,627)(100)%Percentage of total revenue— %— %— %2 %

There were no goodwill impairment charges for the three and nine months ended September 30, 2025, and the three months ended September 30, 2024. Goodwill impairment of $3.6 million during the nine months ended September 30, 2024 was a result of our impairment test in the first quarter of 2024, attributable to the goodwill associated with our WildHealth reporting unit, which was fully divested in 2024.

Impairment of Intangibles and Other Assets

Three Months Ended September 30,Nine Months Ended September 30,20252024$ Change% Change20252024$ Change% Change(Dollars in thousands)(Dollars in thousands)Impairment of intangibles and other assets$— $—$— — %$— $10,568$(10,568)(100)%Percentage of total revenue— %— %— %4 %

There were no impairment charges related to intangibles and other assets during the three and nine months ended September 30, 2025, and the three months ended September 30, 2024. The impairment charge of $10.6 million during the nine months ended September 30, 2024 represents a non-cash charge of $8.3 million related to the impairment of internal-use software, and a non-cash charge of $2.2 million related to our WildHealth reporting unit.

42

Total Other Income (Expense), net

Interest expense represents interest expense from our senior notes, and amortization of debt issuance costs and debt discount. Interest income represents interest earned from cash deposits. Other income (expense), net consists primarily of fair value adjustments for our Warrants and foreign currency gains and losses. 

Three Months Ended September 30,Nine Months Ended September 30,20252024$ Change% Change20252024$ Change% Change(Dollars in thousands)(Dollars in thousands)Interest expense$(8,113)$(5,698)$(2,415)(42)%$(23,457)$(8,