{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-23-017452","form_type":"8-K","ticker":"LQDT","cik":"0001235468","company_name":"LIQUIDITY SERVICES INC","filed_at":"2023-05-04T23:59:59+00:00","discovered_at":"2026-05-14T18:03:38.201683+00:00","generated_at":"2026-06-15T20:45:23.402554+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Liquidity Services Q2 FY2023: GMV up 2% to $282.7M, Adj. EPS $0.20, guides Q3 GMV $300-330M","bullets":["GMV $282.7M (+2%), revenue $81.5M (+19%); GAAP net income $4.2M ($0.13 EPS).","Non-GAAP adj. EBITDA $9.9M (+$0.7M), adj. EPS $0.20 (+$0.03); cash $101.2M, no debt.","RSCG segment GMV record $73.3M (+24%); GovDeals GMV down 7% due to real estate headwinds.","Repurchased 750k shares for $9.8M during the quarter.","Q3 FY2023 guidance: GMV $300-330M, Adj. EBITDA $10-13M, Adj. EPS $0.16-0.24."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-23-017452","json":"https://secwatch.observer/filing/0000950170-23-017452.json","markdown":"https://secwatch.observer/filing/0000950170-23-017452.md","text":"https://secwatch.observer/filing/0000950170-23-017452.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1235468/000095017023017452/0000950170-23-017452-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1235468/000095017023017452/lqdt-20230504.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-15T20:45:23.402554+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":"daa1539ebac797fa15781550b47cac3c479039cf","claim":"LIQUIDITY SERVICES INC reported the quarter ended March 31, 2023 results: revenue $81.5 million, net income $4.2 million, EPS $0.13.","evidence_excerpt":"Liquidity Services (NASDAQ:LQDT; www.liquidityservices.com), a leading global commerce company powering the circular economy, today announced the following financial results as of the quarter ended March 31, 2023, as compared to the applicable prior year periods: • Gross Merchandise Volume (GMV) of $282.7 million, up 2%, and Revenue of $81.5 million, up 19% • GAAP Net Income of $4.2 million 1 and GAAP Diluted Earnings Per Share (EPS) of $0.13 1","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1235468/000095017023017452/0000950170-23-017452-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter ended March 31, 2023"},{"label":"Revenue","value":"$81.5 million"},{"label":"Net income","value":"$4.2 million"},{"label":"EPS","value":"$0.13"},{"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"}