ROCKY BRANDS, INC. reported second-quarter 2026 results with revenue of $118.37M, net income of $13.88M and diluted EPS of $1.83, each improving notably from the prior-year quarter as the company benefited from stronger demand across channels and tariff-related cost adjustments.

Financial Highlights

MetricCurrent quarterPrior year quarterYoY changeRevenue¹$118.37M$105.65M12%Net income²$13.88M$3.61M284.7%Diluted EPS³$1.83$0.48281.3%

¹ Reported as “Net Sales”. ² Reported as “Net Income”. ³ Reported as “Diluted income Per Share”.

Business Highlights

  • Revenue growth was broad-based across Wholesale, Retail and Contract Manufacturing, with net sales up about 12% for the quarter and roughly 10.5% year-to-date.
  • Retail was the fastest-growing channel, driven by an upgraded e-commerce platform, expanded digital marketing and marketplace presence.
  • Brand momentum was led by rubber boot labels and Lehigh CustomFit, improving retail margins through stronger demand and a favorable sales mix toward branded products.
  • Recognition of expected IEEPA tariff refunds materially reduced cost of goods sold and boosted gross margins; the company is pursuing ongoing sourcing and mitigation actions.
  • Inventories declined 7.1% as the company reduced discontinued SKUs and continued to leverage its own manufacturing operations in the Dominican Republic and Puerto Rico.

Original SEC Filing:

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