4/A: Liberty Energy CAO Corrects Stock Tax Withholding Filing

Chief Accounting Officer Ryan T. Gosney issued an amendment to a previous SEC filing to correct a clerical error regarding shares withheld for tax obligations.

Summary

• Ryan T. Gosney, Chief Accounting Officer of Liberty Energy Inc., filed an amended Form 4 on April 14, 2026.
• This amendment corrects a clerical error from an April 2, 2026, report regarding shares withheld for taxes.
• A total of 23,367 shares of Class A Common Stock were withheld on April 1, 2026, to satisfy tax obligations.
• The shares were valued at $27.92 per share at the time of the transaction.
• Following the correction, Gosney directly owns 233,327 shares of Class A Common Stock.

Sentiment

Score: 5

Explanation: StockSavvy.ai views this as a neutral administrative update with no impact on the company's fundamental value or strategic direction.

Positives

• The reporting person corrected the clerical error promptly to ensure regulatory transparency.
• The Chief Accounting Officer maintains a significant direct ownership stake of 233,327 shares, aligning interests with shareholders.

Negatives

• A clerical error occurred in the original reporting, which required a formal amendment to correct understated withholding amounts.

Risks

• Clerical errors in regulatory filings can occasionally indicate minor administrative oversights within corporate reporting functions.

Future Outlook

No specific forward-looking guidance or strategic updates were provided in this administrative ownership amendment.

Management Comments

• The Reporting Person is amending the Form 4 filed on April 2, 2026 to correct the number of shares of common stock previously withheld to satisfy tax withholding obligations, which were originally understated due to a clerical error.

Industry Context

StockSavvy.ai notes that Form 4 amendments are standard administrative actions used to ensure the accuracy of insider ownership records, which is a routine practice for maintaining compliance with SEC Section 16 regulations.

Comparison to Industry Standards

• The reporting follows standard SEC Section 16 requirements for executive officers of publicly traded companies.
• The use of 'Code F' for tax withholding is a routine practice among U.S. energy sector peers such as Halliburton or Patterson-UTI Energy.

Related Party Transactions

• The transaction involves the withholding of shares by the issuer from the Chief Accounting Officer to cover tax liabilities associated with equity compensation.

Stakeholder Impact

• Minimal impact on shareholders as this is a correction of an individual executive's holding record and does not involve a market sale.

Next Steps

• No further actions are indicated beyond the correction of the ownership record.

Key Dates

Keywords

Liberty Energy Inc., LBRT, Ryan T Gosney, Form 4/A, Insider Trading, Chief Accounting Officer, Stock Withholding, Class A Common Stock