{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-26-024672","form_type":"8-K","ticker":"RCKY","cik":"0000895456","company_name":"ROCKY BRANDS, INC.","filed_at":"2026-07-28T20:13:17+00:00","discovered_at":"2026-07-28T20:14:00.402583+00:00","generated_at":"2026-07-28T20:14:05.284643+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Rocky Brands Q2 net sales up 12% to $118.4M; EPS $1.83 vs $0.48 YoY on tariff refunds","bullets":["Net income $13.9M ($1.83 diluted) vs $3.6M ($0.48) in Q2 2025; adjusted EPS $1.90.","Gross margin expanded to 51.4% from 41.0% due to ~$15M IEEPA tariff refunds reducing COGS.","Wholesale sales +7.9% to $78.8M; Retail +21.8% to $36.2M; Contract Mfg +17.2% to $3.3M.","Total debt down 7.6% to $122.4M; inventories down 7.1% to $173.5M vs year-ago.","Operating expenses included $1.1M write-off from a customer bankruptcy."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-024672","json":"https://secwatch.observer/filing/0001437749-26-024672.json","markdown":"https://secwatch.observer/filing/0001437749-26-024672.md","text":"https://secwatch.observer/filing/0001437749-26-024672.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/895456/000143774926024672/0001437749-26-024672-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/895456/000143774926024672/rcky20260605c_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-28T20:14:05.284643+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"}