Company: LPSN
Filing Date: 2025-11-13
Form Type: 10-Q
Source: 0001102993-25-000187
Chunk: 99

Company: LIVEPERSON INC
Filing Date: 2025-11-13
Form: 10-Q
Item: Part I, Item 1
Chunk 99
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 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)$(8,450)$(15,007)(178)%Interest income1,207 1,551 (344)(22)%4,157 4,798 (641)(13)%Gain on troubled debt restructuring27,720 — 27,720 — %27,720 — 27,720 — %Gain on debt extinguishment— — — — %— 73,083 (73,083)(100)%Other income (expense), net2,878 (7,615)10,493 138 %8,845 (7,246)16,091 222 %Total other income (expense), net$23,692 $(11,762)$35,454 301 %$17,265 $62,185 $(44,920)(72)%

Total other income (expense), net increased by 301% to income of $23.7 million for the three months ended September 30, 2025 from expense of $11.8 million for the comparable period