Rocky Brands Sets October 27 for Third-Quarter Results and 4:30 p.m. Call
Key Facts
Rocky Brands set October 27, 2026, after the market close, to release results for the third quarter ended September 30, according to an investor relations announcement. The company said management will hold a conference call that day at 4:30 p.m. Eastern Time to discuss the results. The timing will allow investors to review the company’s performance for a full quarter ended in September, after it posted sales growth and improved profitability in the second quarter. The company also said a replay of the call would be available through November 10. The results date comes against a backdrop of prior performance marked by divergence between sales growth and sharp moves in margins and net income.
In the second quarter of 2026, net sales rose 12% to $118.4 million, from $105.6 million in the corresponding period of 2025, according to the company’s results. Growth covered all three sales channels disclosed by Rocky Brands. Wholesale sales increased 7.9% to $78.8 million, while retail sales rose 21.8% to $36.2 million. Contract manufacturing sales also grew 17.2% to $3.3 million. The figures place the upcoming third-quarter performance after sales expanded across the company’s segments in the prior period.
Gross margin rose to 51.4% of sales in the second quarter, compared with 41.0% a year earlier. The company attributed the increase mainly to the recognition of actual and expected refunds of tariffs related to the International Emergency Economic Powers Act. It said the net impact of tariff activity reduced the cost of goods sold by about $15 million during the quarter. Margin improvement therefore came in a period of sales growth, but was also tied to the financial impact of tariffs and refunds disclosed by the company. Comparing margins across periods requires distinguishing this impact from the rest of operating results.
Net income was $13.9 million, or $1.83 per diluted share, in the second quarter of 2026, compared with $3.6 million and $0.48 per share in the corresponding quarter of 2025. The comparison shows higher net income and earnings per share alongside sales growth and the reported margin improvement. On the balance sheet, inventory at June 30 fell 7.1% to $173.5 million year over year. Total debt also declined 7.6% to $122.4 million compared with the year-earlier period. These indicators provide financial context for the period before the third quarter, alongside sales and profitability data.
The company reported net sales of $122.5 million in the third quarter of 2025, up 7.0% from $114.6 million in the third quarter of 2024. Net income for that quarter rose 36.6% to $7.2 million, or $0.96 per diluted share, from $5.3 million and $0.70 per share a year earlier. By segment, retail sales increased 10.3% to $29.5 million, and wholesale sales grew 6.1% to $89.1 million. The company then attributed gross margin improvement to price increases and a favorable shift in product mix, alongside stronger growth in rubber footwear brands within sales of its affiliated brands. The prior third-quarter results provide a basis for year-over-year comparison when assessing the new figures.
The company’s sales rose 9.1% to $124.4 million in the first quarter of 2026, but gross margin fell to 36.5% from 41.2% a year earlier. The company said tariff-related costs totaled about $7.1 million during that period. Net income then fell 74.5% to $1.3 million, or $0.17 per diluted share, compared with $4.9 million and $0.66 per share in the first quarter of 2025. In the fourth quarter of 2025, sales increased 9.1% to $139.7 million from $128.1 million, and retail sales rose 30.8% to $57.0 million. In its 2025 results announcement, management said it believed the company was well positioned to capitalize on growth opportunities in 2026 and beyond.
The company’s stock, listed under the ticker RCKY, closed at $45.72 on October 26, 2026, according to EL7 data. The closing price was from the session before the scheduled results announcement on October 27. Management is set to discuss third-quarter results on a call beginning at 4:30 p.m. Eastern Time. A replay was also scheduled to remain available through November 10. The upcoming comparison will cover sales, profitability and margins, in light of the company’s disclosures about sales-channel growth and the impact of tariffs in prior periods.