---
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"
generated_at: "2026-05-15T03:33:19.900861+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Rocky Brands Q1 net sales up 9.1% to $124.4M; EPS drops 74.5% on tariff impact

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-26-013665
- JSON: https://secwatch.observer/filing/0001437749-26-013665.json
- Plain text: https://secwatch.observer/filing/0001437749-26-013665.txt

## Key facts
- Earnings Releases
  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.
  - Period: first quarter ended March 31, 2026
  - Revenue: $124.4 million
  - Net income: $1.3 million
  - EPS: $0.17 per diluted share
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/895456/000143774926013665/0001437749-26-013665-index.htm

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