{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-056217","form_type":"8-K","ticker":"LQDT","cik":"0001235468","company_name":"LIQUIDITY SERVICES INC","filed_at":"2024-05-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:17.624723+00:00","generated_at":"2026-06-02T04:59:54.266766+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 Q2 FY2024: GAAP EPS $0.18 (+38% YoY), revenue $91.5M (+12%)","bullets":["GMV of $319.4M (+13% YoY); GAAP net income $5.7M (+35%); adjusted EBITDA $12.1M (+22%).","All four segments grew revenue: GovDeals +22%, RSCG +6%, CAG +30%, Machinio +21%.","Record Q2 RSCG GMV driven by AllSurplus Deals (sequential GMV growth >60%).","Q3 FY2024 guidance: GMV $350M-$385M, adj. EBITDA $10.5M-$13.5M, adj. EPS $0.20-$0.28.","Cash balance $117.0M, zero debt; Sierra Auction acquisition closed in January 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-056217","json":"https://secwatch.observer/filing/0000950170-24-056217.json","markdown":"https://secwatch.observer/filing/0000950170-24-056217.md","text":"https://secwatch.observer/filing/0000950170-24-056217.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1235468/000095017024056217/0000950170-24-056217-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1235468/000095017024056217/lqdt-20240509.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T04:59:54.266766+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":"77e72951e109e71981496993ed294d5c135b8dcb","claim":"LIQUIDITY SERVICES INC reported quarter ended March 31, 2024 results: revenue $91.5 million, net income $5.7 million, EPS $0.18 per share.","evidence_excerpt":"results for the quarter ended March 31, 2024, as compared to the corresponding prior year quarter: • Gross Merchandise Volume (GMV) of $319.4 million, up 13%, and Revenue of $91.5 million, up 12% • GAAP Net Income of $5.7 million, up 35%, and GAAP Diluted Earnings Per Share (EPS) of $0.18, up 38% • Non-GAAP Adjusted EBITDA of $12.1 million, up $2.2 million, and","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1235468/000095017024056217/0000950170-24-056217-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"quarter ended March 31, 2024"},{"label":"Revenue","value":"$91.5 million"},{"label":"Net income","value":"$5.7 million"},{"label":"EPS","value":"$0.18 per share"},{"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"}