secwatch.observer — SEC 8-K summary
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Issuer:     ROCKY BRANDS, INC. (RCKY)
CIK:        0000895456
Form:       8-K
Filed at:   2026-04-28T23:59:59+00:00
Accession:  0001437749-26-013665
Event type: earnings
Sentiment:  negative
Materiality: 0.75
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/895456/000143774926013665/0001437749-26-013665-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/895456/000143774926013665/rcky20260316_8k.htm
  HTML page:      https://secwatch.observer/filing/0001437749-26-013665

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