{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-024118","form_type":"8-K","ticker":"RUSHA","cik":"0001012019","company_name":"RUSH ENTERPRISES INC \\TX\\","filed_at":"2024-07-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:11.871350+00:00","generated_at":"2026-05-31T14:13:02.780512+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Rush Enterprises Q2 net income drops 20% to $78.7M; aftermarket revenue slips; dividend raised to $0.18","bullets":["Revenue $2.027B (+1.2% YoY); net income $78.7M ($0.97 EPS) vs $98.3M ($1.17 EPS) in Q2 2023.","Aftermarket parts/service revenue $627.4M (-3.6% YoY); absorption ratio 134% vs 139.7% YoY.","New Class 8 truck sales 4,128 units (-4% YoY); medium-duty sales 3,691 units (+6.2% YoY).","Board declared $0.18/share cash dividend (+5.9% increase over prior quarter), payable Sept 10 to holders of record Aug 13.","Management expects freight recession to persist through year; Q3 Class 8 sales to soften; no meaningful recovery until 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-024118","json":"https://secwatch.observer/filing/0001437749-24-024118.json","markdown":"https://secwatch.observer/filing/0001437749-24-024118.md","text":"https://secwatch.observer/filing/0001437749-24-024118.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1012019/000143774924024118/0001437749-24-024118-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1012019/000143774924024118/rusha20240731_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T14:13:02.780512+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"}