{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-012535","form_type":"8-K","ticker":"LQDT","cik":"0001235468","company_name":"LIQUIDITY SERVICES INC","filed_at":"2024-02-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.617828+00:00","generated_at":"2026-06-06T05:24:36.686695+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Liquidity Services Q1 FY2024: GMV up 13% to $305.9M but revenue down 1%; net income falls to $1.9M","bullets":["GMV $305.9M (+13% YoY) driven by GovDeals (+18%) and CAG (+9%); revenue $71.3M (-1%).","GAAP net income $1.9M ($0.06 EPS) vs $4.0M ($0.12) prior year; Adjusted EBITDA $7.3M vs $9.8M.","Acquired Sierra Auction Management (Jan 1, 2024) to strengthen government/commercial vehicle and asset sales.","Q2 FY2024 guidance: GMV $320-$350M, GAAP EPS $0.09-$0.19, Adjusted EPS $0.17-$0.27."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-012535","json":"https://secwatch.observer/filing/0000950170-24-012535.json","markdown":"https://secwatch.observer/filing/0000950170-24-012535.md","text":"https://secwatch.observer/filing/0000950170-24-012535.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1235468/000095017024012535/0000950170-24-012535-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1235468/000095017024012535/lqdt-20240208.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T05:24:36.686695+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":"395ee58a242111ab8c639b25a34259c5cd0f0bc9","claim":"LIQUIDITY SERVICES INC reported financial results for the quarter ended December 31, 2023.","evidence_excerpt":"On February 8, 2024, Liquidity Services, Inc. (the “Company”) announced its financial results for the quarter ended December 31, 2023.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1235468/000095017024012535/0000950170-24-012535-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter ended December 31, 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"}