{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-23-004383","form_type":"8-K","ticker":"RCKY","cik":"0000895456","company_name":"ROCKY BRANDS, INC.","filed_at":"2023-02-23T23:59:59+00:00","discovered_at":"2026-05-14T18:03:48.458120+00:00","generated_at":"2026-06-19T03:47:28.496457+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Rocky Brands Q4 net sales fall 18% to $138.9M; full year sales up 19.7% to $615.5M","bullets":["Q4 net sales $138.9M (-18% YoY); wholesale -26.6%, retail +40.8%.","Q4 net income $6.5M (-48.1%), diluted EPS $0.89; adjusted EPS $1.08 vs $1.86.","Full year net sales $615.5M (+19.7%); net income $20.5M flat; adjusted EPS $3.27 vs $4.39.","Gross margin improved 350 bps to 40.8% in Q4 due to tariff refund and retail mix.","Total debt $256.9M, down 4.9% YoY; inventory $235.4M, down from mid-year."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-23-004383","json":"https://secwatch.observer/filing/0001437749-23-004383.json","markdown":"https://secwatch.observer/filing/0001437749-23-004383.md","text":"https://secwatch.observer/filing/0001437749-23-004383.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/895456/000143774923004383/0001437749-23-004383-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/895456/000143774923004383/rcky20221121_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-19T03:47:28.496457+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":[{"claim_id":"c160984648e55036bf83078d87ad69529e8a4979","claim":"ROCKY BRANDS, INC. reported financial results for Fourth Quarter and Full Year 2022.","evidence_excerpt":"Rocky Brands, Inc. Announces Fourth Quarter and Full Year 2022 Results","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/895456/000143774923004383/0001437749-23-004383-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"Fourth Quarter and Full Year 2022"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}