---
schema_version: "secwatch.filing_event.v1"
accession: "0001157523-24-000073"
form_type: "8-K"
ticker: "DIT"
cik: "0000928465"
company_name: "AMCON DISTRIBUTING CO"
filed_at: "2024-01-18T23:59:59+00:00"
generated_at: "2026-06-06T22:22:04.704724+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "medium"
source: SEC EDGAR
---

# AMCON Q1 FY2024 EPS $1.78 on net income $1.1M; equity $106.9M

## Summary
- Diluted EPS of $1.78, net income available to common shareholders $1.1M for quarter ended Dec 31, 2023.
- Shareholders' equity $106.9M as of Dec 31, 2023; company cites strong liquidity for merchandising opportunities.
- New 175,000 sq ft distribution facility in Springfield, MO partially operational in Q1; further investment planned.
- CEO cites labor shortages, supply chain, inflation, and interest rates as ongoing challenges; pursuing acquisitions.
- Investing heavily in foodservice, technology platforms, and staffing to expand geographic reach.

## SEC filing metadata
- accession: 0001157523-24-000073
- form_type: 8-K
- ticker: DIT
- cik: 0000928465
- company_name: AMCON DISTRIBUTING CO
- filed_at: 2024-01-18T23:59:59+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: medium
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/928465/000115752324000073/0001157523-24-000073-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/928465/000115752324000073/a53884780.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001157523-24-000073
- JSON: https://secwatch.observer/filing/0001157523-24-000073.json
- Plain text: https://secwatch.observer/filing/0001157523-24-000073.txt

## Key facts
- Earnings Releases
  AMCON DISTRIBUTING CO reported first fiscal quarter ended December 31, 2023 results: EPS fully diluted earnings per share of $1.78.
  - Period: first fiscal quarter ended December 31, 2023
  - EPS: fully diluted earnings per share of $1.78
  - Result: reported results
  source text: fully diluted earnings per share of $1.78 on net income available to common shareholders of $1.1 million for its first fiscal quarter ended December 31, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/928465/000115752324000073/0001157523-24-000073-index.htm

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