{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-23-001637","form_type":"8-K","ticker":"LQDT","cik":"0001235468","company_name":"LIQUIDITY SERVICES INC","filed_at":"2023-02-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:44.132543+00:00","generated_at":"2026-06-20T01:55:03.788167+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Liquidity Services Q1 FY23: GMV +4% to $270.8M, adjusted EPS $0.19, guides Q2 GMV $260M-$285M","bullets":["GMV $270.8M (+4% YoY); revenue $72.3M (+8%); GAAP diluted EPS $0.12 (up from $0.10).","Non-GAAP adjusted diluted EPS $0.19 (up from $0.18); adjusted EBITDA $9.8M (+$0.4M).","Segment: GovDeals GMV +3%, RSCG +22%, CAG -10%; Machinio revenue +15%.","Repurchased 0.5M shares for $7.2M during quarter; cash $79.9M, no debt.","Q2 FY23 guidance: GMV $260M-$285M; GAAP net income $1.0M-$3.5M; adjusted EBITDA $6.5M-$9.0M."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-23-001637","json":"https://secwatch.observer/filing/0000950170-23-001637.json","markdown":"https://secwatch.observer/filing/0000950170-23-001637.md","text":"https://secwatch.observer/filing/0000950170-23-001637.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1235468/000095017023001637/0000950170-23-001637-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1235468/000095017023001637/lqdt-20230202.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-20T01:55:03.788167+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"f6af112f017dee5a1deb29e671ff03dc071281c9","claim":"LIQUIDITY SERVICES INC reported the quarter ended December 31, 2022 results: revenue $72.3 million, net income $4.0 million, EPS $0.12.","evidence_excerpt":"• Gross Merchandise Volume (GMV) of $270.8 million, up 4%, and Revenue of $72.3 million, up 8% • GAAP Net Income of $4.0 million, up $0.4 million, and GAAP Diluted Earnings Per Share (EPS) of $0.12, up $0.02","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1235468/000095017023001637/0000950170-23-001637-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter ended December 31, 2022"},{"label":"Revenue","value":"$72.3 million"},{"label":"Net income","value":"$4.0 million"},{"label":"EPS","value":"$0.12"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}