---
schema_version: "secwatch.filing_event.v1"
accession: "0000900075-22-000012"
form_type: "8-K/A"
ticker: "CPRT"
cik: "0000900075"
company_name: "COPART INC"
filed_at: "2022-03-02T23:59:59+00:00"
generated_at: "2026-06-27T02:41:29.025415+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Copart corrects Q2 FY2022 financials reclassifying $374.8M Treasury Bills to short-term investments

## Summary
- Amendment reclassifies $374.8M Treasury Bills from cash equivalents to short-term investments on balance sheet.
- Statement of cash flows corrected to show $374.8M purchase of held-to-maturity securities in investing section.
- Original Q2 FY2022 results: revenue $867.5M (+40.6% YoY), net income $287.4M, diluted EPS $1.19.
- Non-GAAP diluted EPS was $1.10 for Q2 FY2022, up 37.5% from $0.80 a year ago.

## SEC filing metadata
- accession: 0000900075-22-000012
- form_type: 8-K/A
- ticker: CPRT
- cik: 0000900075
- company_name: COPART INC
- filed_at: 2022-03-02T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/900075/000090007522000012/0000900075-22-000012-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/900075/000090007522000012/cprt-20220302.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000900075-22-000012
- JSON: https://secwatch.observer/filing/0000900075-22-000012.json
- Plain text: https://secwatch.observer/filing/0000900075-22-000012.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.