---
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"
generated_at: "2026-06-07T16:02:29.333257+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Liquidity Services Q4 GMV up 11% to $315.6M; adjusted EPS $0.26 up 37%

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-23-068679
- JSON: https://secwatch.observer/filing/0000950170-23-068679.json
- Plain text: https://secwatch.observer/filing/0000950170-23-068679.txt

## Key facts
- Earnings Releases
  LIQUIDITY SERVICES INC reported financial results for the quarter ended September 30, 2023.
  - Period: the quarter ended September 30, 2023
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1235468/000095017023068679/0000950170-23-068679-index.htm

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