{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-23-037558","form_type":"8-K","ticker":"LQDT","cik":"0001235468","company_name":"LIQUIDITY SERVICES INC","filed_at":"2023-08-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:33.369038+00:00","generated_at":"2026-06-12T07:21:25.850370+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Liquidity Services Q3 GMV record $334M; revenue $80.8M (+16% YoY); adj. EPS $0.28","bullets":["GMV record $334.0M (+3% YoY); revenue $80.8M (+16% YoY); GAAP net income $6.5M ($0.21 EPS) vs $16.4M prior (included $11.5M earn-out benefit).","RSCG GMV up 20% to $72.7M; GovDeals GMV down 4% to $213.1M on lower real estate; CAG GMV up 14%.","Non-GAAP adj. EBITDA $13.3M (+$1.5M YoY); adj. diluted EPS $0.28 vs $0.21; cash $105.9M, no debt; $4.2M share repurchases.","Q4 FY2023 guidance: GMV $290-$315M; GAAP net income $4.0-$6.5M; adj. diluted EPS $0.19-$0.27."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-23-037558","json":"https://secwatch.observer/filing/0000950170-23-037558.json","markdown":"https://secwatch.observer/filing/0000950170-23-037558.md","text":"https://secwatch.observer/filing/0000950170-23-037558.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1235468/000095017023037558/0000950170-23-037558-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1235468/000095017023037558/lqdt-20230803.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-12T07:21:25.850370+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":"a474a4095eb581650cb2dca237b7e39d02e6e0b7","claim":"LIQUIDITY SERVICES INC reported the quarter ended June 30, 2023 results: revenue $80.8 million, net income $6.5 million, EPS $0.21.","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 June 30, 2023, as compared to the applicable prior year periods: • Gross Merchandise Volume (GMV) of $334.0 million, up 3%, and Revenue of $80.8 million, up 16% • GAAP Net Income of $6.5 million 1 and GAAP Diluted Earnings Per Share (EPS) of $0.21 1","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1235468/000095017023037558/0000950170-23-037558-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter ended June 30, 2023"},{"label":"Revenue","value":"$80.8 million"},{"label":"Net income","value":"$6.5 million"},{"label":"EPS","value":"$0.21"},{"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"}