---
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"
generated_at: "2026-06-19T03:47:28.496457+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Rocky Brands Q4 net sales fall 18% to $138.9M; full year sales up 19.7% to $615.5M

## Summary
- 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.

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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-23-004383
- JSON: https://secwatch.observer/filing/0001437749-23-004383.json
- Plain text: https://secwatch.observer/filing/0001437749-23-004383.txt

## Key facts
- Earnings Releases
  ROCKY BRANDS, INC. reported financial results for Fourth Quarter and Full Year 2022.
  - Period: Fourth Quarter and Full Year 2022
  - Result: reported results
  source text: Rocky Brands, Inc. Announces Fourth Quarter and Full Year 2022 Results
  evidence_url: https://www.sec.gov/Archives/edgar/data/895456/000143774923004383/0001437749-23-004383-index.htm

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