---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-26-057434"
form_type: "8-K"
ticker: "LEGH"
cik: "0001436208"
company_name: "Legacy Housing Corp"
filed_at: "2026-05-08T23:59:59+00:00"
generated_at: "2026-05-14T20:00:42.570846+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Legacy Housing Q1 net income +6.3% to $10.9M; EPS $0.46; $7.1M workforce housing order deposit

## Summary
- Net revenue $34.4M (-3.7% YoY); net income $10.9M (+6.3% YoY); diluted EPS $0.46 (+12.2% YoY).
- Income from operations $12.4M (+6.9% YoY); book value per share $22.66 (+2.1% from Dec 31, 2025).
- Received $7.1M non-refundable advance deposit for large workforce housing order; deliveries start Q2 2026.
- Repurchased 30,740 shares for ~$573K under new $10M buyback program authorized Feb 6, 2026.
- Ended Q1 with $14.1M cash and essentially undrawn revolver; CEO cites retail/direct sales strength.

## SEC filing metadata
- accession: 0001104659-26-057434
- form_type: 8-K
- ticker: LEGH
- cik: 0001436208
- company_name: Legacy Housing Corp
- filed_at: 2026-05-08T23:59:59+00:00
- event_type: earnings
- sentiment: positive
- 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/1436208/000110465926057434/0001104659-26-057434-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1436208/000110465926057434/legh-20260507x8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-26-057434
- JSON: https://secwatch.observer/filing/0001104659-26-057434.json
- Plain text: https://secwatch.observer/filing/0001104659-26-057434.txt

## Source-grounded claims
- claim_id: 92bf2bad97ebb5195042c10355ad2c9fc0416065
  claim: Legacy Housing Corp reported first quarter ended March 31, 2026 results: revenue $34.4 million, net income $10.9 million, EPS basic $0.46, diluted $0.46.
  evidence_excerpt: Financial Highlights ● Net revenue for the first quarter of 2026 was $34.4 million, a decrease of 3.7% from the first quarter of 2025. ● Income from operations for the first quarter of 2026 was $12.4 million, an increase of 6.9% from the first quarter of 2025. ● Net income for the first quarter of 2026 was $10.9 million, an increase of 6.3% from the first quarter of 2025. ● Basic earnings per share for the first quarter of 2026 was $0.46, an increase of 7.0% from the first quarter of 2025. Diluted earnings per share was $0.46, an increase of 12.2% from the first quarter of 2025.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1436208/000110465926057434/0001104659-26-057434-index.htm

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