---
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"
generated_at: "2026-06-20T01:55:03.788167+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Liquidity Services Q1 FY23: GMV +4% to $270.8M, adjusted EPS $0.19, guides Q2 GMV $260M-$285M

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- 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/1235468/000095017023001637/0000950170-23-001637-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1235468/000095017023001637/lqdt-20230202.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-23-001637
- JSON: https://secwatch.observer/filing/0000950170-23-001637.json
- Plain text: https://secwatch.observer/filing/0000950170-23-001637.txt

## Key facts
- Earnings Releases
  LIQUIDITY SERVICES INC reported the quarter ended December 31, 2022 results: revenue $72.3 million, net income $4.0 million, EPS $0.12.
  - Period: the quarter ended December 31, 2022
  - Revenue: $72.3 million
  - Net income: $4.0 million
  - EPS: $0.12
  - Result: reported results
  source text: • 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_url: https://www.sec.gov/Archives/edgar/data/1235468/000095017023001637/0000950170-23-001637-index.htm

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