{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-012889","form_type":"8-K","ticker":"RUSHA","cik":"0001012019","company_name":"RUSH ENTERPRISES INC \\TX\\","filed_at":"2024-04-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:16.867928+00:00","generated_at":"2026-06-03T09:11:17.752400+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Rush Enterprises Q1 EPS $0.88 vs $1.07; revenue down 2.1%; declares $0.17 dividend","bullets":["Net income $71.6M, diluted EPS $0.88 vs $1.07 in Q1 2023; revenue $1.872B (-2.1% YoY).","New Class 8 truck sales fell 20% YoY to 3,494 units; Class 4-7 sales up 9.6% to 3,331.","Aftermarket parts/service revenue $649.2M (flat); absorption ratio 130.1% (down from 136.5%).","Board declares $0.17/share quarterly dividend, payable June 10, record May 9; stock repurchases $5.6M in Q1.","Management expects Class 8 demand to remain soft due to freight recession; reducing expenses."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-012889","json":"https://secwatch.observer/filing/0001437749-24-012889.json","markdown":"https://secwatch.observer/filing/0001437749-24-012889.md","text":"https://secwatch.observer/filing/0001437749-24-012889.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1012019/000143774924012889/0001437749-24-012889-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1012019/000143774924012889/rusha20240423_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-03T09:11:17.752400+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":"0af10c8b1b5e116120f50fdbc7c61ac25b32808c","claim":"RUSH ENTERPRISES INC \\TX\\ reported the quarter ended March 31, 2024 results: revenue $1.872 billion, net income $71.6 million, EPS $0.88 per diluted share.","evidence_excerpt":"Rush Enterprises, Inc. (NASDAQ: RUSHA & RUSHB), which operates the largest network of commercial vehicle dealerships in North America, today announced that for the quarter ended March 31, 2024, the Company achieved revenues of $1.872 billion and net income of $71.6 million, or $0.88 per diluted share, compared with revenues of $1.912 billion and net income of $90.5 million, or $1.07 per diluted share, in the quarter ended March 31, 2023.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1012019/000143774924012889/0001437749-24-012889-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter ended March 31, 2024"},{"label":"Revenue","value":"$1.872 billion"},{"label":"Net income","value":"$71.6 million"},{"label":"EPS","value":"$0.88 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"}