{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-038469","form_type":"8-K","ticker":"LQDT","cik":"0001235468","company_name":"LIQUIDITY SERVICES INC","filed_at":"2026-02-05T23:59:59+00:00","discovered_at":"2026-05-14T18:02:34.671144+00:00","generated_at":"2026-05-16T04:18:40.122073+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Liquidity Services Q1 FY2026 net income up 29%, adjusted EPS $0.39 beats prior year","bullets":["GAAP diluted EPS $0.23 vs $0.18 in Q1 FY2025; adjusted EPS $0.39 vs $0.28 (up 39%).","GMV $398M (+3% YoY); revenue $121.2M (-1%); adjusted EBITDA $18.1M (+38%).","GovDeals GMV +7%, RSCG direct profit record $21.5M (+16%), CAG GMV -10%.","Q2 FY2026 guidance: GMV $375-415M, adjusted EBITDA $14-17M, GAAP EPS $0.20-0.29.","Cash $181.4M with no debt; registered buyers up 9% to 6.2 million."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-038469","json":"https://secwatch.observer/filing/0001193125-26-038469.json","markdown":"https://secwatch.observer/filing/0001193125-26-038469.md","text":"https://secwatch.observer/filing/0001193125-26-038469.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1235468/000119312526038469/0001193125-26-038469-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1235468/000119312526038469/lqdt-20260205.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T04:18:40.122073+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}