{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-032623","form_type":"8-K","ticker":"RCKY","cik":"0000895456","company_name":"ROCKY BRANDS, INC.","filed_at":"2024-10-30T23:59:59+00:00","discovered_at":"2026-05-14T18:03:11.313216+00:00","generated_at":"2026-05-30T08:47:17.820960+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 Q3 net sales down 8.8% to $114.6M; adj. EPS $0.77 vs $1.09 a year ago","bullets":["Net sales $114.6M, down 8.8% YoY; ex non-recurring items decline was 2.4%.","Gross margin improved 110 bps to 38.1% on favorable retail mix.","Adjusted net income $5.8M ($0.77 diluted) vs $8.0M ($1.09) in Q3 2023.","Inventories fell 11.8% to $171.8M; total debt down 29.7% YoY after April refinancing.","Durango brand and Lehigh CustomFit posted double-digit sales gains, partially offsetting wholesale declines."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-032623","json":"https://secwatch.observer/filing/0001437749-24-032623.json","markdown":"https://secwatch.observer/filing/0001437749-24-032623.md","text":"https://secwatch.observer/filing/0001437749-24-032623.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/895456/000143774924032623/0001437749-24-032623-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/895456/000143774924032623/rcky20240822_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T08:47:17.820960+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"}