---
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"
generated_at: "2026-05-14T21:25:20.653348+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Liquidity Services Q2 FY2026: GMV +6% to $389.9M, Adjusted EBITDA +37%, issues Q3 guidance

## Summary
- 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.

## SEC filing metadata
- 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
- 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/1235468/000119312526210271/0001193125-26-210271-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1235468/000119312526210271/lqdt-20260507.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-26-210271
- JSON: https://secwatch.observer/filing/0001193125-26-210271.json
- Plain text: https://secwatch.observer/filing/0001193125-26-210271.txt

## Key facts
- Earnings Releases
  LIQUIDITY SERVICES INC reported the quarter ended March 31, 2026 results: revenue $120.7 million, net income $7.5 million, EPS $0.23.
  - Period: the quarter ended March 31, 2026
  - Revenue: $120.7 million
  - Net income: $7.5 million
  - EPS: $0.23
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1235468/000119312526210271/0001193125-26-210271-index.htm

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