---
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"
generated_at: "2026-07-28T20:14:05.284643+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Rocky Brands Q2 net sales up 12% to $118.4M; EPS $1.83 vs $0.48 YoY on tariff refunds

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-26-024672
- JSON: https://secwatch.observer/filing/0001437749-26-024672.json
- Plain text: https://secwatch.observer/filing/0001437749-26-024672.txt

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