{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-005899","form_type":"8-K","ticker":"RCKY","cik":"0000895456","company_name":"ROCKY BRANDS, INC.","filed_at":"2024-02-28T23:59:59+00:00","discovered_at":"2026-05-14T18:03:27.212882+00:00","generated_at":"2026-06-05T10:01:55.275412+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Rocky Brands Q4 net sales down 9.3% to $126M; full-year sales fall 25.0%","bullets":["Q4 GAAP EPS $0.91 vs $0.89 a year ago; adjusted EPS $0.98 vs $1.08.","Full-year net sales $461.8M (-25.0% YoY); net income $10.4M ($1.41) vs $20.5M ($2.78).","Total debt reduced 32.6% to $175.0M; inventories down 28.1% to $169.2M.","Wholesale segment sales fell 30.5% for the year; Retail segment sales up 1.4%.","Interest expense rose to $22.7M from $18.3M; effective tax rate increased to 26.3%."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-005899","json":"https://secwatch.observer/filing/0001437749-24-005899.json","markdown":"https://secwatch.observer/filing/0001437749-24-005899.md","text":"https://secwatch.observer/filing/0001437749-24-005899.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/895456/000143774924005899/0001437749-24-005899-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/895456/000143774924005899/rcky20231120_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T10:01:55.275412+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":"1163750072691cba7fc8513d8508f7fcdd9fdcd6","claim":"ROCKY BRANDS, INC. reported year ended December 31, 2023 results: revenue $461.8 million, net income $10.4 million, or $ 1.41 per diluted share, EPS $1.41 per diluted share.","evidence_excerpt":"$6.7 million, or $0.91 per diluted share ● Adjusted net income decreased 8.3% to $7.3 million, or $0.98 per diluted share Full Year 2023 Overview ● Net sales decreased 25.0% to $461.8 million ● Wholesale segment sales decreased 30.5%; Retail segment sales increased 1.4% ● Operating income decreased 19.7% to $35.4 million ● N et income decreased 49.1% to $10.4 million,","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/895456/000143774924005899/0001437749-24-005899-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"year ended December 31, 2023"},{"label":"Revenue","value":"$461.8 million"},{"label":"Net income","value":"$10.4 million, or $ 1.41 per diluted share"},{"label":"EPS","value":"$1.41 per diluted share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"564fff13b889f53d1e1c4300600e4963a79e2910","claim":"ROCKY BRANDS, INC. reported fourth quarter ended December 31, 2023 results: revenue $126.0 million, net income $6.7 million, or $0.91 per diluted share, EPS $0.91 per diluted share.","evidence_excerpt":"Inc. (NASDAQ: RCKY) today announced financial results for its fourth quarter and year ended December 31, 2023 . Fourth Quarter 2023 Overview ● Net sales decreased 9.3% to $126.0 million ● Wholesale segment sales decreased 13.3%; Retail segment sales increased 1.5% ● Operating income increased 8.2% to $14.7 million ● Net income increased 3.0% to $6.7 million, or","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/895456/000143774924005899/0001437749-24-005899-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"fourth quarter ended December 31, 2023"},{"label":"Revenue","value":"$126.0 million"},{"label":"Net income","value":"$6.7 million, or $0.91 per diluted share"},{"label":"EPS","value":"$0.91 per diluted share"},{"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"}