---
schema_version: "secwatch.filing_event.v1"
accession: "0001437749-23-021403"
form_type: "8-K"
ticker: "RCKY"
cik: "0000895456"
company_name: "ROCKY BRANDS, INC."
filed_at: "2023-08-01T23:59:59+00:00"
generated_at: "2026-06-12T21:25:42.336151+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Rocky Brands Q2 2023 net sales down 38.4% to $99.8M; net loss $2.7M

## Summary
- Wholesale segment sales fell 45.5% to $71.5M; Retail down 3.6% to $25.1M.
- Gross margin improved 440 bps to 37.6% on pricing actions and lower logistics costs.
- Operating income was $2.2M ($5.7M adjusted); net loss $0.37 diluted per share.
- Total debt reduced 22.1% YoY to $221.7M; inventories down 24.1% to $218.3M.
- Interest expense rose to $5.6M from $4.3M due to higher rates on credit facilities.

## SEC filing metadata
- accession: 0001437749-23-021403
- form_type: 8-K
- ticker: RCKY
- cik: 0000895456
- company_name: ROCKY BRANDS, INC.
- filed_at: 2023-08-01T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/895456/000143774923021403/0001437749-23-021403-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/895456/000143774923021403/rcky20230608_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-23-021403
- JSON: https://secwatch.observer/filing/0001437749-23-021403.json
- Plain text: https://secwatch.observer/filing/0001437749-23-021403.txt

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