{"schema_version":"secwatch.filing_event.v1","accession":"0001018164-23-000025","form_type":"8-K","ticker":"WLFC","cik":"0001018164","company_name":"WILLIS LEASE FINANCE CORP","filed_at":"2023-11-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:27.887303+00:00","generated_at":"2026-06-08T21:50:05.279307+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Willis Lease Q3 pre-tax income $20.3M, EPS $2.13 vs $0.89 YoY","bullets":["Pre-tax income $20.3M in Q3 2023, compared to $8.4M in Q3 2022; diluted EPS $2.13 vs $0.89.","Total revenues $105.7M; lease rent revenue $53.6M (+35.6% YoY); maintenance reserve revenue $37.7M (+84.4%).","Spare parts sales declined to $3.4M from $7.0M; gain on sale of equipment $0.8M from one engine and one airframe.","Book value per diluted share $66.92 at Sep 30, 2023 vs $64.27 at Dec 31, 2022; undrawn revolver capacity $270M."],"urls":{"canonical":"https://secwatch.observer/filing/0001018164-23-000025","json":"https://secwatch.observer/filing/0001018164-23-000025.json","markdown":"https://secwatch.observer/filing/0001018164-23-000025.md","text":"https://secwatch.observer/filing/0001018164-23-000025.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1018164/000101816423000025/0001018164-23-000025-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1018164/000101816423000025/wlfc-20231103.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T21:50:05.279307+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":"c26e22f29ad17632f453d40d38db97eed5a585c5","claim":"WILLIS LEASE FINANCE CORP reported the third quarter ended September 30, 2023 results: revenue $105.7 million, EPS $2.13.","evidence_excerpt":"Willis Lease Finance Corporation Reports Third Quarter Pre-tax Income of $20.3 million COCONUT CREEK, FL — November 3, 2023 — Willis Lease Finance Corporation (NASDAQ: WLFC) today reported third quarter total revenues of $105.7 million and pre-tax earnings of $20.3 million.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1018164/000101816423000025/0001018164-23-000025-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the third quarter ended September 30, 2023"},{"label":"Revenue","value":"$105.7 million"},{"label":"EPS","value":"$2.13"},{"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"}