---
schema_version: "secwatch.filing_event.v1"
accession: "0001558370-23-009441"
form_type: "8-K"
ticker: "LEGH"
cik: "0001436208"
company_name: "Legacy Housing Corp"
filed_at: "2023-05-11T23:59:59+00:00"
generated_at: "2026-06-15T03:55:28.968140+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Legacy Housing Q1 net revenue down 11.8% to $52.9M; net income up 1.1%

## Summary
- Net revenue $52.9M, down 11.8% YoY; income from operations $18.4M, up 0.5%.
- Net income $16.3M, up 1.1% YoY; basic EPS $0.67, up 1.0%.
- Book value per share $16.32, up 4.0% from Q4 2022.
- CEO cites challenging market, focus on sales and cost reduction; Georgia production below historical levels but gaining momentum.

## SEC filing metadata
- accession: 0001558370-23-009441
- form_type: 8-K
- ticker: LEGH
- cik: 0001436208
- company_name: Legacy Housing Corp
- filed_at: 2023-05-11T23:59:59+00:00
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1436208/000155837023009441/0001558370-23-009441-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1436208/000155837023009441/legh-20230509x8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001558370-23-009441
- JSON: https://secwatch.observer/filing/0001558370-23-009441.json
- Plain text: https://secwatch.observer/filing/0001558370-23-009441.txt

## Key facts
- Earnings Releases
  Legacy Housing Corp reported first quarter ended March 31, 2023 results: revenue $52.9 million, net income $16.3 million, EPS $0.67.
  - Period: first quarter ended March 31, 2023
  - Revenue: $52.9 million
  - Net income: $16.3 million
  - EPS: $0.67
  - Result: reported results
  source text: Net revenue for the first quarter of 2023 was $52.9 million, a decrease of 11.8% from the first quarter of 2022.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1436208/000155837023009441/0001558370-23-009441-index.htm

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