AI brief of an SEC Form 8-K · ROCKY BRANDS, INC. (RCKY)

Rocky Brands Q2 net sales rise 12.0% to $118.4 million; diluted EPS $1.83

Positive Impact 3 of 5 earnings Written later

Rocky Brands reported second quarter 2026 net sales of $118.4 million, up 12.0% from $105.6 million a year earlier, and net income of $13.9 million, or $1.83 per diluted share, versus $3.6 million, or $0.48, in the prior-year quarter. The company said recognized and expected IEEPA tariff refunds lowered cost of goods sold by an approximate $15.0 million, which was a major driver of the earnings increase.

Key points

  • Net sales rose 12.0% to $118.4 million; Wholesale segment up 7.9% to $78.8 million and Retail segment up 21.8% to $36.2 million
  • Net income was $13.9 million, or $1.83 per diluted share, versus $0.48 a year earlier; adjusted diluted EPS was $1.90 versus $0.55
  • Tariff activity reduced cost of goods sold by an approximate $15.0 million; an approximate $1.1 million receivable write-off tied to a customer bankruptcy raised operating expenses
  • Total debt fell 7.6% to $122.4 million as of June 30, 2026, compared with $132.5 million a year earlier

The filing

CompanyROCKY BRANDS, INC. (RCKY)
Form8-K, current report
Filed with the SECJul 28, 2026, 4:13 PM ET
Accession number0001437749-26-024672

Items reported: 2.02 Results of Operations

Read the filing on SEC.gov ↗

Written by AI on Nov 9, 2026, 8:29 AM ET, from this filing only. Written later: this filing was briefed after the fact, when past filings were added to the site, so the brief may be read with hindsight; the filing itself is the record of what was known on July 28, 2026.

Briefs are written by AI from the filing text and can contain mistakes — open the filing before acting on anything. Impact (1-5) and tone are the AI's reading of the filing for shareholders, not a price forecast. Not investment advice.