secwatch.observer — SEC 8-K summary
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Issuer:     ROCKY BRANDS, INC. (RCKY)
CIK:        0000895456
Form:       8-K
Filed at:   2026-07-28T20:13:17+00:00
Accession:  0001437749-26-024672
Event type: earnings
Sentiment:  positive
Materiality: 0.85
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/895456/000143774926024672/0001437749-26-024672-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/895456/000143774926024672/rcky20260605c_8k.htm
  HTML page:      https://secwatch.observer/filing/0001437749-26-024672

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