---
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"
generated_at: "2026-05-31T15:34:09.125682+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Rocky Brands Q2 net loss narrows to $0.17/sh; adjusted EPS $0.17; debt down 31% YoY

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- 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/895456/000143774924023906/0001437749-24-023906-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/895456/000143774924023906/rcky20240613_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-24-023906
- JSON: https://secwatch.observer/filing/0001437749-24-023906.json
- Plain text: https://secwatch.observer/filing/0001437749-24-023906.txt

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