{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-23-068679","form_type":"8-K","ticker":"LQDT","cik":"0001235468","company_name":"LIQUIDITY SERVICES INC","filed_at":"2023-12-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:28.468124+00:00","generated_at":"2026-06-07T16:02:29.333257+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Liquidity Services Q4 GMV up 11% to $315.6M; adjusted EPS $0.26 up 37%","bullets":["GMV $315.6M (+11% YoY), revenue $80.0M (+6%); GAAP net income $6.3M ($0.20 diluted EPS).","Non-GAAP adjusted diluted EPS $0.26 (+37% YoY); Adjusted EBITDA $12.8M (+$0.5M).","Annual GMV record $1.2B; highest Non-GAAP Adjusted EBITDA since 2014.","Q1 FY24 guidance: GMV $295M-$325M; Non-GAAP Adj EBITDA $7M-$10M; GAAP net income $1.5M-$4.0M.","GovDeals GMV +14%, RSCG GMV +18% (quarterly record), CAG GMV -4% due to prior year large spot purchases."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-23-068679","json":"https://secwatch.observer/filing/0000950170-23-068679.json","markdown":"https://secwatch.observer/filing/0000950170-23-068679.md","text":"https://secwatch.observer/filing/0000950170-23-068679.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1235468/000095017023068679/0000950170-23-068679-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1235468/000095017023068679/lqdt-20231207.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T16:02:29.333257+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":"646c7c783007010418bd1fa32b550b81ccab89ee","claim":"LIQUIDITY SERVICES INC reported financial results for the quarter ended September 30, 2023.","evidence_excerpt":"On December 7, 2023, Liquidity Services, Inc. (the “Company”) announced its financial results for the quarter ended September 30, 2023. The full text of the press release (the “Press Release”) issued in connection with the announcement is attached as Exhibit 99.1 to this Current Report on Form 8-K.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1235468/000095017023068679/0000950170-23-068679-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter ended September 30, 2023"},{"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"}