---
schema_version: "secwatch.filing_event.v1"
accession: "0001558370-23-017416"
form_type: "8-K"
ticker: "BOOT"
cik: "0001610250"
company_name: "Boot Barn Holdings, Inc."
filed_at: "2023-11-02T23:59:59+00:00"
generated_at: "2026-06-09T00:26:38.715745+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Boot Barn Q2 FY2024: EPS $0.90, sales $374.5M (+6.5%), same-store sales down 4.8%

## Summary
- Q2 net sales $374.5M (+6.5% YoY); same-store sales declined 4.8% (retail -3.8%, e-com -11.7%).
- Diluted EPS $0.90 vs $1.06 prior year; adjusted EPS $0.91 excluding tax effects.
- Gross margin 35.8% (down 90 bps) from occupancy deleverage, partially offset by merchandise margin expansion.
- Opened 10 new stores in quarter, total 371; average inventory per store down ~14% same-store basis.
- Updated FY2024 guidance: sales $1.677B-$1.702B, same-store sales decline (6.5)-(5.0)%, EPS $4.75-$5.00.

## SEC filing metadata
- accession: 0001558370-23-017416
- form_type: 8-K
- ticker: BOOT
- cik: 0001610250
- company_name: Boot Barn Holdings, Inc.
- filed_at: 2023-11-02T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.02, 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1610250/000155837023017416/0001558370-23-017416-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1610250/000155837023017416/boot-20231102x8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001558370-23-017416
- JSON: https://secwatch.observer/filing/0001558370-23-017416.json
- Plain text: https://secwatch.observer/filing/0001558370-23-017416.txt

## Key facts
- Earnings Releases
  Boot Barn Holdings, Inc. reported the six months ended September 30, 2023 results: revenue $758.2 million.
  - Period: the six months ended September 30, 2023
  - Revenue: $758.2 million
  - Result: reported results
  source text: Operating Results for the Six Months Ended September 30, 2023 Compared to the Six Months Ended September 24, 2022 ​ ● Net sales increased 5.7% to $758.2 million from $717.4 million in the prior-year period.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1610250/000155837023017416/0001558370-23-017416-index.htm
- Earnings Releases
  Boot Barn Holdings, Inc. reported the second fiscal quarter ended September 30, 2023 results: revenue $374.5 million, net income $27.7 million, EPS $0.90 per diluted share.
  - Period: the second fiscal quarter ended September 30, 2023
  - Revenue: $374.5 million
  - Net income: $27.7 million
  - EPS: $0.90 per diluted share
  - Result: reported results
  source text: For the quarter ended September 30, 2023: ● Net sales increased 6.5% over the prior-year period to $374.5 million, cycling 12.4% net sales growth in the prior-year period. ● Same store sales decreased 4.8% compared to the prior-year period, cycling 64% same store sales growth on a 2-year stack basis. The 4.8% decrease in consolidated same store sales is comprised of a decrease in retail store same store sales of 3.8% and a decrease in e-commerce same store sales of 11.7%. ● Net income was $27.7 million, or $0.90 per diluted share, compared to $32.1 million, or $1.06 per diluted share in the prior-year period.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1610250/000155837023017416/0001558370-23-017416-index.htm

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