{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-26-013665","form_type":"8-K","ticker":"RCKY","cik":"0000895456","company_name":"ROCKY BRANDS, INC.","filed_at":"2026-04-28T23:59:59+00:00","discovered_at":"2026-05-14T18:02:33.899598+00:00","generated_at":"2026-05-15T03:33:19.900861+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Rocky Brands Q1 net sales up 9.1% to $124.4M; EPS drops 74.5% on tariff impact","bullets":["Net income of $1.3M ($0.17 diluted EPS) vs $4.9M ($0.66) a year ago; adjusted EPS $0.24 vs $0.73.","Gross margin fell 470 bps to 36.5% due to ~$7.1M in higher tariff costs.","Retail segment sales rose 16.5% to $42.7M; wholesale up 4.8% to $78.4M.","Total debt down 5.0% YoY to $122.2M; inventories down 1.6% to $172.6M.","Management expects gross margin returning to low 40% range in H2 as tariff impact eases."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-013665","json":"https://secwatch.observer/filing/0001437749-26-013665.json","markdown":"https://secwatch.observer/filing/0001437749-26-013665.md","text":"https://secwatch.observer/filing/0001437749-26-013665.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/895456/000143774926013665/0001437749-26-013665-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/895456/000143774926013665/rcky20260316_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T03:33:19.900861+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":"2d2a1925b080876571619b3b8bbe505d70a15b13","claim":"ROCKY BRANDS, INC. reported first quarter ended March 31, 2026 results: revenue $124.4 million, net income $1.3 million, EPS $0.17 per diluted share.","evidence_excerpt":"EX-99 (EXHIBIT 99) --- EX-99 2 ex_933542.htm EXHIBIT 99 ex_933542.htm Exhibit 99 Rocky Brands, Inc. Announces First Quarter 2026 Results Net Sales Increased 9.1% to $124.4 Million Retail Segment Sales Increased 16.5% to $42.7 Million NELSONVILLE, Ohio, April 28, 2026 – Rocky Brands, Inc. (NASDAQ: RCKY) today announced financial results for its first","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/895456/000143774926013665/0001437749-26-013665-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter ended March 31, 2026"},{"label":"Revenue","value":"$124.4 million"},{"label":"Net income","value":"$1.3 million"},{"label":"EPS","value":"$0.17 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"}