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Liquidity Services Inc – ‘10-K’ for 9/30/14 – ‘EX-23.1’

On:  Friday, 11/21/14, at 4:37pm ET   ·   For:  9/30/14   ·   Accession #:  1047469-14-9487   ·   File #:  0-51813

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

11/21/14  Liquidity Services Inc            10-K        9/30/14   95:14M                                    Toppan Merrill-FA

Annual Report   —   Form 10-K   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.17M 
 2: EX-10.32    Material Contract                                   HTML    109K 
 3: EX-10.33    Material Contract                                   HTML     83K 
 4: EX-21.1     Subsidiaries List                                   HTML     38K 
 5: EX-23.1     Consent of Experts or Counsel                       HTML     24K 
 6: EX-31.1     Certification -- §302 - SOA'02                      HTML     32K 
 7: EX-31.2     Certification -- §302 - SOA'02                      HTML     32K 
 8: EX-31.3     Certification -- §302 - SOA'02                      HTML     32K 
 9: EX-32.1     Certification -- §906 - SOA'02                      HTML     27K 
10: EX-32.2     Certification -- §906 - SOA'02                      HTML     27K 
11: EX-32.3     Certification -- §906 - SOA'02                      HTML     26K 
66: R1          Document and Entity Information                     HTML     53K 
53: R2          Consolidated Balance Sheets                         HTML    101K 
64: R3          Consolidated Balance Sheets (Parenthetical)         HTML     38K 
68: R4          Consolidated Statements of Operations               HTML     84K 
87: R5          Consolidated Statements of Comprehensive Income     HTML     43K 
55: R6          Consolidated Statement of Changes in Stockholders'  HTML     82K 
                Equity                                                           
63: R7          Consolidated Statements of Cash Flows               HTML    136K 
48: R8          Organization                                        HTML     32K 
38: R9          Summary of Significant Accounting Policies          HTML    118K 
88: R10         Significant Contracts                               HTML     41K 
70: R11         Acquisitions                                        HTML     98K 
69: R12         Property and Equipment                              HTML     54K 
75: R13         Goodwill                                            HTML     41K 
76: R14         Intangible Assets                                   HTML     92K 
73: R15         Debt                                                HTML     31K 
77: R16         Commitments                                         HTML     45K 
65: R17         401(k) Benefit Plan                                 HTML     27K 
67: R18         Income Taxes                                        HTML    152K 
72: R19         Stockholders' Equity                                HTML    189K 
95: R20         Fair Value Measurement                              HTML     54K 
83: R21         Defined Benefit Pension Plan                        HTML    245K 
59: R22         Business Realignment Expenses                       HTML     51K 
71: R23         Legal Proceedings                                   HTML     28K 
61: R24         Quarterly Results (Unaudited)                       HTML    154K 
29: R25         Schedule Ii - Valuation and Qualifying Accounts     HTML     69K 
84: R26         Summary of Significant Accounting Policies          HTML    195K 
                (Policies)                                                       
91: R27         Summary of Significant Accounting Policies          HTML     82K 
                (Tables)                                                         
43: R28         Acquisitions (Tables)                               HTML     82K 
42: R29         Property and Equipment (Tables)                     HTML     51K 
46: R30         Goodwill (Tables)                                   HTML     41K 
47: R31         Intangible Assets (Tables)                          HTML     95K 
49: R32         Commitments (Tables)                                HTML     41K 
25: R33         Income Taxes (Tables)                               HTML    149K 
81: R34         Stockholders' Equity (Tables)                       HTML    181K 
57: R35         Fair Value Measurement (Tables)                     HTML     45K 
60: R36         Defined Benefit Pension Plan (Tables)               HTML    253K 
32: R37         Business Realignment Expenses (Tables)              HTML     48K 
94: R38         Quarterly Results (Unaudited) (Tables)              HTML    157K 
18: R39         Organization (Details)                              HTML     28K 
50: R40         Organization (Details 2)                            HTML     28K 
86: R41         Summary of Significant Accounting Policies (Detail  HTML     29K 
                1)                                                               
31: R42         Summary of Significant Accounting Policies (Detail  HTML     27K 
                2)                                                               
41: R43         Summary of Significant Accounting Policies (Detail  HTML     31K 
                3)                                                               
45: R44         Summary of Significant Accounting Policies (Detail  HTML     26K 
                4)                                                               
54: R45         Summary of Significant Accounting Policies (Detail  HTML     27K 
                5)                                                               
24: R46         Summary of Significant Accounting Policies (Detail  HTML     36K 
                6)                                                               
37: R47         Summary of Significant Accounting Policies (Detail  HTML     29K 
                7)                                                               
20: R48         Summary of Significant Accounting Policies (Detail  HTML     49K 
                8)                                                               
85: R49         Significant Contracts (Detail)                      HTML     90K 
30: R50         Acquisitions (Details)                              HTML    152K 
82: R51         Property and Equipment (Detail)                     HTML     41K 
33: R52         Goodwill (Detail)                                   HTML     34K 
51: R53         Intangible Assets (Detail)                          HTML     40K 
19: R54         Intangible Assets (Detail 2)                        HTML     43K 
23: R55         Debt (Detail)                                       HTML     51K 
44: R56         Commitments (Detail)                                HTML     50K 
27: R57         401(k) Benefit Plan (Detail)                        HTML     27K 
89: R58         Income Taxes (Detail)                               HTML     60K 
56: R59         Income Taxes (Detail 2)                             HTML     84K 
74: R60         Income Taxes (Detail 3)                             HTML     44K 
36: R61         Income Taxes (Detail 4)                             HTML     44K 
39: R62         Stockholders' Equity (Detail)                       HTML     85K 
80: R63         Stockholders' Equity (Detail 2)                     HTML     50K 
78: R64         Stockholders' Equity (Detail 3)                     HTML     56K 
58: R65         Stockholders' Equity (Detail 4)                     HTML     55K 
79: R66         Stockholders' Equity (Detail 5)                     HTML     59K 
34: R67         Stockholders' Equity (Detail 6)                     HTML     63K 
62: R68         Fair Value Measurement (Detail)                     HTML     34K 
90: R69         Fair Value Measurement (Detail 2)                   HTML     39K 
22: R70         Defined Benefit Pension Plan (Detail)               HTML    163K 
28: R71         Defined Benefit Pension Plan (Detail 2)             HTML     34K 
52: R72         Business Realignment Expense (Detail)               HTML     31K 
26: R73         Quarterly Results (Unaudited) (Detail)              HTML     53K 
93: R74         Schedule Ii - Valuation and Qualifying Accounts     HTML     37K 
                (Detail)                                                         
92: XML         IDEA XML File -- Filing Summary                      XML    139K 
21: EXCEL       IDEA Workbook of Financial Reports                  XLSX    218K 
40: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS   2.61M 
12: EX-101.INS  XBRL Instance -- lqdt-20140930                       XML   3.14M 
14: EX-101.CAL  XBRL Calculations -- lqdt-20140930_cal               XML    231K 
17: EX-101.DEF  XBRL Definitions -- lqdt-20140930_def                XML    705K 
15: EX-101.LAB  XBRL Labels -- lqdt-20140930_lab                     XML   1.76M 
16: EX-101.PRE  XBRL Presentations -- lqdt-20140930_pre              XML   1.17M 
13: EX-101.SCH  XBRL Schema -- lqdt-20140930                         XSD    196K 
35: ZIP         XBRL Zipped Folder -- 0001047469-14-009487-xbrl      Zip    210K 


‘EX-23.1’   —   Consent of Experts or Counsel


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]




EXHIBIT 23.1

 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 

We consent to the incorporation by reference in the Registration Statements (Form S-8 No. 333-132192 and Form S-8 No. 333-159004) pertaining to the 2005 Stock Option and Incentive Plan and the 2006 Omnibus Long-Term Incentive Plan of Liquidity Services, Inc. and Form S-8 No. 333-194257 pertaining to the Liquidity Services, Inc. 401(k) Profit Sharing Plan of our reports dated November 21, 2014, with respect to the consolidated financial statements and schedule of Liquidity Services, Inc. and subsidiaries and the effectiveness of internal control over financial reporting of Liquidity Services, Inc. and subsidiaries, included in this Annual Report (Form 10-K) for the year ended September 30, 2014.

 

/s/ Ernst & Young LLP

 

McLean, Virginia
November 21, 2014

 




Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:11/21/148-K
For Period end:9/30/14ARS
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Filing Submission 0001047469-14-009487   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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