---
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"
generated_at: "2026-05-31T14:13:02.780512+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Rush Enterprises Q2 net income drops 20% to $78.7M; aftermarket revenue slips; dividend raised to $0.18

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 7.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-24-024118
- JSON: https://secwatch.observer/filing/0001437749-24-024118.json
- Plain text: https://secwatch.observer/filing/0001437749-24-024118.txt

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