---
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"
generated_at: "2026-06-02T00:38:53.671590+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Legacy Housing Q1 revenue down 18.2% to $43.2M; EPS $0.62

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-24-060745
- JSON: https://secwatch.observer/filing/0001104659-24-060745.json
- Plain text: https://secwatch.observer/filing/0001104659-24-060745.txt

## Key facts
- Earnings Releases
  Legacy Housing Corp reported first quarter ended March 31, 2024 results: revenue $43.2 million, net income $15.1 million, EPS $0.62.
  - Period: first quarter ended March 31, 2024
  - Revenue: $43.2 million
  - Net income: $15.1 million
  - EPS: $0.62
  - Result: reported results
  source text: “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_url: https://www.sec.gov/Archives/edgar/data/1436208/000110465924060745/0001104659-24-060745-index.htm

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