{"schema_version":"secwatch.filing_event.v1","accession":"0001157523-23-001511","form_type":"8-K","ticker":"WRLD","cik":"0000108385","company_name":"WORLD ACCEPTANCE CORP","filed_at":"2023-10-20T23:59:59+00:00","discovered_at":"2026-05-14T18:03:28.161695+00:00","generated_at":"2026-06-09T18:00:42.342179+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"WRLD Q2 FY2024 net income $16.1M, EPS $2.71; credit quality improves","bullets":["Net income of $16.1M vs. net loss of $0.6M in Q2 FY2023; diluted EPS $2.71 vs. ($0.11).","Total revenues down 9.5% to $136.9M; interest and fee income declined 10.4%.","Gross loans $1.38B, down 13.7% YoY; same-store loans decreased 10.9% over 12 months.","Net charge-offs as % of avg net loans improved to 16.1% from 23.0% (annualized).","Recency delinquency 90+ days improved to 3.7% from 5.0%; allowance at 12.8% of net loans."],"urls":{"canonical":"https://secwatch.observer/filing/0001157523-23-001511","json":"https://secwatch.observer/filing/0001157523-23-001511.json","markdown":"https://secwatch.observer/filing/0001157523-23-001511.md","text":"https://secwatch.observer/filing/0001157523-23-001511.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/108385/000115752323001511/0001157523-23-001511-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/108385/000115752323001511/a53643736.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T18:00:42.342179+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":"a546b37fce7ca4750f99eb4df2d2452c4509e89f","claim":"WORLD ACCEPTANCE CORP reported second quarter of fiscal 2024 results: revenue $136.9 million, net income $16.1 million, EPS $2.71 per diluted share.","evidence_excerpt":"Diluted net income per share of $2.71 Recency delinquency on accounts 90+ days past due improved from 5.0% at September 30, 2022, to 3.7% at September 30, 2023 Total revenues of $136.9 million, including a 240 basis point yield increase compared to the same quarter in the prior year Portfolio results Gross loans outstanding were $1.38 billion as of September 30, 2023,","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/108385/000115752323001511/0001157523-23-001511-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second quarter of fiscal 2024"},{"label":"Revenue","value":"$136.9 million"},{"label":"Net income","value":"$16.1 million"},{"label":"EPS","value":"$2.71 per diluted 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"}