{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-023906","form_type":"8-K","ticker":"RCKY","cik":"0000895456","company_name":"ROCKY BRANDS, INC.","filed_at":"2024-07-30T23:59:59+00:00","discovered_at":"2026-05-14T18:03:16.225877+00:00","generated_at":"2026-05-31T15:34:09.125682+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Rocky Brands Q2 net loss narrows to $0.17/sh; adjusted EPS $0.17; debt down 31% YoY","bullets":["Net sales $98.3M, down 1.6% YoY; recurring sales up 6.1% excluding non-recurring items.","Operating income $4.5M, up 104.7% vs Q2 2023; gross margin improved 110 bps to 38.7%.","Net loss $1.2M ($0.17 diluted loss); adjusted net income $1.3M ($0.17 diluted) vs $0.00/sh year ago.","Inventories fell 20.0% to $175.0M; total debt reduced 31.3% to $152.4M YoY.","Debt refinancing in April 2024 expected to generate ~$4.4M annualized savings starting 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-023906","json":"https://secwatch.observer/filing/0001437749-24-023906.json","markdown":"https://secwatch.observer/filing/0001437749-24-023906.md","text":"https://secwatch.observer/filing/0001437749-24-023906.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/895456/000143774924023906/0001437749-24-023906-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/895456/000143774924023906/rcky20240613_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T15:34:09.125682+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}