Exhibit 10-147

LOAN MODIFICATION AGREEMENT

THIS LOAN MODIFICATION AGREEMENT (“Modification”), dated as of July 6, 2026 (“Effective Date”), is entered into among LIVE VENTURES INCORPORATED, a Nevada corporation (“Borrower”), JON ISAAC, individually (“Isaac”), ISAAC CAPITAL GROUP, LLC, a Delaware limited liability company (“ICG” and collectively with Isaac, the “Guarantors” and each, a “Guarantor”), and SPRIGGS INVESTMENTS, LLC, a Missouri limited liability company (“Lender”). Borrower and Guarantors are herein sometimes referred to individually as a “Borrower Party” and collectively as “Borrower Parties.”

RECITALS:

A.    On January 19, 2023, Lender made a loan to Borrower in the original principal amount of $1,000,000 USD (“Second Loan”), evidenced by the certain promissory note payable to Lender in the amount of the Second Loan (“Second Note”). The obligations of Borrower under the Second Loan are guaranteed by that certain guaranty dated as of January 19, 2023, executed by Isaac in favor of Lender (“Second Isaac Guaranty”) and that certain guaranty dated as of January 19, 2023, executed by ICG in favor of Lender (“Second ICG Guaranty” and together with the Second Isaac Guaranty, collectively, the “Second Guarantees”). The Second Note and the Second Guarantees and all other documents and instruments evidencing, securing, or guarantying the Second Loan, as may be amended or modified, are herein collectively referred to as, the “Second Loan Documents”.

B.    On February 29, 2024, the Borrower Parties and Lender entered into a Loan Modification Agreement whereby terms of the Second Loan Documents were modified.

C.    On July 30, 2025, the Borrower Parties and Lender entered into a Loan Modification Agreement whereby terms of the Second Loan Documents were modified.

D.    Borrower has requested that Lender further modify the Second Loan Documents as set forth in this Modification, and in reliance of the representations and warranties made by the Borrower Parties herein, Lender is willing to enter into this Modification on the terms and conditions set forth herein.

NOW, THEREFORE, in consideration of the foregoing recitals, the mutual covenants and agreements hereinafter set forth, and of other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, Borrower, Guarantors, and Lender hereby mutually agree as follows:

1.    Incorporation by Reference. The foregoing recitals are incorporated herein by reference as if set forth in full in the body of this Modification. Capitalized terms used but not defined herein shall have the meaning given to such terms in the Second Loan Documents.

2.    Modification of Second Loan Documents. From and after the Effective Date, the following modifications are made to the Second Loan Documents:

3.    Representations and Warranties. In entering into this Modification each Borrower Party acknowledges and agrees that Lender has relied on the truth, completeness, and accuracy of the representations and warranties made by Borrower Parties in this Section 3. Each Borrower Party represents and warrants to Lender that, as of the Effective Date:

obligations under this Modification and has taken all necessary actions to authorize: (i) the execution and delivery of this Modification and all other documents executed or delivered pursuant hereto; and

(ii) the performance of all obligations hereunder. The officer or representative of each Borrower Party signing this Modification on behalf of each such entity has been duly authorized and empowered to do so.

(i) agreement or instrument to which any Borrower Party may be bound; or (ii) applicable laws to which any Borrower Party may be subject. The execution and delivery of this Modification does not require any authorization or consent from, or any filing with, any third party or Governmental Authority.

4.    Reaffirmation; Ratification; No Novation. Borrower hereby ratifies and reaffirms the Second Loan Documents, and all their obligations under the same. Except as expressly modified by this Modification, all the terms, covenants, and conditions in the Second Loan Documents shall remain unchanged and in full force and effect. Nothing in this Modification, or in any other document executed in connection herewith is, or shall be deemed or construed to be, a novation, cancellation, satisfaction, release, extinguishment, or substitution of the indebtedness evidenced by the Second Note or of any obligation of Borrower under the Second Note or the other Second Loan Documents.

5.    Consent of Guarantors. Each Guarantor: (a) has reviewed this Modification and any and all other documents and instruments in connection herewith; (b) hereby consents to the execution and delivery hereof; and

(c) agrees and confirms that Guarantors’ liabilities and obligations under the Second Guarantees shall continue in full force and effect and shall not in any manner be impaired, discharged, or released by the execution and delivery of this Modification or any other documents or instruments in connection herewith. Nothing contained in this Modification, or the transactions contemplated hereby, shall be deemed or construed to be a consent to or a waiver of any breach or default in the performance by Borrower Parties of their respective obligations to Lender, whether evidenced by the Second Note, the Second Guarantees, or otherwise, nor shall Lender be impaired or limited in its ability to fully and completely enforce any and all rights and remedies presently available to Lender under the Second Loan Documents for a breach of Borrower’s obligations as required by the Second Note or the other Second Loan Documents as may exist at the time of the making of this Modification.

6.    Miscellaneous. This Modification is made and entered into for the sole protection and benefit of Lender, Lender’s successors and/or assigns, Borrower, and Guarantors, and no other person, entity, or entities shall have the right of action hereon, the right to claim any right or benefit from the terms contained herein, or be deemed a third-party beneficiary hereunder. The provisions of this Modification shall govern and control in the event of any conflict between this Modification and the provisions of any of the Second Loan Documents. This Modification and the Second Loan Documents, as amended by this Modification, constitute the entire agreement of the parties hereto with respect to the matters addressed herein, and supersede all prior or contemporaneous contracts, representations, statements, and warranties, whether oral or written, with respect to such matters. Borrower Parties acknowledge and represent that they were adequately represented by legal counsel in this transaction and that this Modification is the result of negotiation and compromise between the parties and shall not be construed against Lender. This Modification shall be governed and construed in accordance with the laws of the State of Missouri, without giving effect to any choice or conflict of law provision or rule (whether of the State of Missouri or any other jurisdiction) that would cause the application of laws of any jurisdiction other than those of the State of Missouri. If any provision of this Modification shall be determined to be void by any court of competent jurisdiction, then such determination shall not affect any other provision of this Modification, and all such other provisions shall remain in full force and

effect. This Modification may be executed in one or more counterparts, all of which when taken together shall constitute the same Modification. Delivery of an executed counterpart of a signature page to this Modification by facsimile or in electronic (i.e., “pdf” or “tif”) format shall be effective as delivery of a manually executed counterpart of this Modification. Upon Lender’s request, Borrower shall take such actions, perform such duties, and execute, acknowledge, and deliver such documents as may be reasonably required by Lender to carry out the intent and purpose of this Modification. The title and the headings of the various sections of this Modification have been inserted only for the purpose of convenience, are not part of this Modification, and should not be deemed in any manner to modify, explain, expand, or restrict any of the provisions of this Modification.

IN WITNESS WHEREOF, the parties hereto have executed this Modification as of the Effective Date.

BORROWER:

LIVE VENTURES INCORPORATED, a Nevada

corporation

By:          

Name: Jon Isaac

Title: President & CEO

GUARANTOR:

ISAAC CAPITAL GROUP, LLC, a Delaware

limited liability company

By:          

Name: Jon Isaac

Title: Managing Member

GUARANTOR:

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Jon Isaac, an individual

LENDER:

SPRIGGS INVESTMENTS, LLC, a Missouri

limited liability company

By:          

Name: Rodney Spriggs Title: Managing Member

Signature Page to Loan Modification Agreement