{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-060745","form_type":"8-K","ticker":"LEGH","cik":"0001436208","company_name":"Legacy Housing Corp","filed_at":"2024-05-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:18.411822+00:00","generated_at":"2026-06-02T00:38:53.671590+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":"Legacy Housing Q1 revenue down 18.2% to $43.2M; EPS $0.62","bullets":["Net revenue $43.2M, down 18.2% YoY; income from operations $16.8M, down 8.7%.","Net income $15.1M, down 7.0% YoY; basic EPS $0.62, down 7.1%.","Book value $450.4M, up 13.2% YoY; book value per share $18.46.","Repurchased 261,529 shares at avg $20.56; first buyback since 2020.","Management cites improving sales volumes and focus on balance sheet value."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-060745","json":"https://secwatch.observer/filing/0001104659-24-060745.json","markdown":"https://secwatch.observer/filing/0001104659-24-060745.md","text":"https://secwatch.observer/filing/0001104659-24-060745.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1436208/000110465924060745/0001104659-24-060745-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1436208/000110465924060745/tm2414382d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T00:38:53.671590+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":"0afabaa55e334c0f8deb5b72b6a6aa5389938993","claim":"Legacy Housing Corp reported first quarter ended March 31, 2024 results: revenue $43.2 million, net income $15.1 million, EPS $0.62.","evidence_excerpt":"“Legacy\", NASDAQ: LEGH) today announced its financial results for the first quarter ended March 31, 2024. Financial Highlights § Net revenue for the first quarter of 2024 was $43.2 million, a decrease of 18.2% from the first quarter of 2023. § Income from operations for the first quarter of 2024 was $16.8 million, a decrease of 8.7% from the first quarter of","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1436208/000110465924060745/0001104659-24-060745-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter ended March 31, 2024"},{"label":"Revenue","value":"$43.2 million"},{"label":"Net income","value":"$15.1 million"},{"label":"EPS","value":"$0.62"},{"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"}