{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-210271","form_type":"8-K","ticker":"LQDT","cik":"0001235468","company_name":"LIQUIDITY SERVICES INC","filed_at":"2026-05-07T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.058739+00:00","generated_at":"2026-05-14T21:25:20.653348+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Liquidity Services Q2 FY2026: GMV +6% to $389.9M, Adjusted EBITDA +37%, issues Q3 guidance","bullets":["GAAP Net Income $7.5M ($0.23 EPS, +5% YoY); Non-GAAP Adj. EBITDA $16.7M (+37% YoY); Non-GAAP Adj. EPS $0.35 (+13% YoY).","RSCG segment GMV +10%; GovDeals GMV +5%; CAG GMV +3%; Machinio & Software Solutions revenue +12%.","Cash $204M with zero financial debt; registered buyers 6.3M (+8% YoY); completed transactions 280k (+9% YoY).","Q3 FY2026 guidance: GMV $425-465M, Non-GAAP Adj. EBITDA $17-20M, GAAP diluted EPS $0.21-0.30, Adj. EPS $0.30-0.39."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-210271","json":"https://secwatch.observer/filing/0001193125-26-210271.json","markdown":"https://secwatch.observer/filing/0001193125-26-210271.md","text":"https://secwatch.observer/filing/0001193125-26-210271.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1235468/000119312526210271/0001193125-26-210271-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1235468/000119312526210271/lqdt-20260507.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-14T21:25:20.653348+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":"8bb27c7db4ae9b03c226d0101cf7f566e1a6e923","claim":"LIQUIDITY SERVICES INC reported the quarter ended March 31, 2026 results: revenue $120.7 million, net income $7.5 million, EPS $0.23.","evidence_excerpt":"Liquidity Services (NASDAQ:LQDT; www.liquidityservices.com), the leading global provider of e-commerce marketplaces and software solutions powering the circular economy, today announced its financial results for its fiscal quarter ended March 31, 2026, as compared to the corresponding prior year quarter: • Gross Merchandise Volume (GMV) of $389.9 million, up 6%, and Revenue of $120.7 million, up 4% • GAAP Net Income of $7.5 million, up 7%, and GAAP Diluted Earnings Per Share (EPS) of $0.23, up 5%","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1235468/000119312526210271/0001193125-26-210271-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter ended March 31, 2026"},{"label":"Revenue","value":"$120.7 million"},{"label":"Net income","value":"$7.5 million"},{"label":"EPS","value":"$0.23"},{"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"}