---
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"
generated_at: "2026-05-30T08:47:17.820960+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Rocky Brands Q3 net sales down 8.8% to $114.6M; adj. EPS $0.77 vs $1.09 a year ago

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-24-032623
- JSON: https://secwatch.observer/filing/0001437749-24-032623.json
- Plain text: https://secwatch.observer/filing/0001437749-24-032623.txt

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