Rocky Brands, Inc. filed its Form 10-Q for the quarterly period ended September 30, 2026 with the Securities and Exchange Commission on November 3, 2026, reporting third-quarter and year-to-date financial results for the Ohio-based footwear and apparel company listed on NASDAQ:RCKY.

Key Highlights

  • Net sales of $138.8 million for the three months ended September 30, 2026, compared to $122.5 million in the same period of 2025, according to the filing.
  • Net income of $12.848 million for Q3 2026, up from $7.212 million in Q3 2025, as reported in the condensed consolidated statements of operations.
  • Diluted earnings per share of $1.69 for the three months ended September 30, 2026, versus $0.96 in the prior-year quarter.
  • Nine-month net income of $27.988 million for the period ended September 30, 2026, compared to $15.762 million for the same period in 2025.
  • Total assets of $515.476 million as of September 30, 2026, up from $477.488 million at December 31, 2025.
  • Dividends of $0.17 per share were paid in each of Q2 and Q3 2026, an increase from the $0.155 per share paid in each of the first three quarters of 2025.
  • 7,530,767 shares outstanding as of October 30, 2026, per the cover page of the filing.

Rocky Brands Reports Higher Sales and Income for the Three and Nine Months Ended September 30, 2026

According to the filing, Rocky Brands reported net sales of $138.814 million for the three months ended September 30, 2026, an increase from $122.540 million in the comparable prior-year quarter. Gross margin for the third quarter was $62.496 million, compared to $49.276 million a year earlier. Operating expenses were $44.328 million for Q3 2026 versus $37.541 million in Q3 2025, resulting in income from operations of $18.168 million, up from $11.735 million in the prior-year period. Net interest expense and other items were $(1.803) million for the quarter. Income tax expense was $3.517 million, leaving net income of $12.848 million for the three-month period.

For the nine months ended September 30, 2026, the filing reported net sales of $381.583 million, compared to $342.260 million in the same period of 2025. Nine-month income from operations was $41.488 million, against $27.597 million a year prior. Net cash provided by operating activities for the nine months was $18.227 million, compared to net cash used of $(1.286) million in the prior-year period. The company also repurchased $1.990 million of common stock during the nine months ended September 30, 2026, per the statements of cash flows.

The condensed consolidated balance sheet as of September 30, 2026 showed total assets of $515.476 million, with inventories of $189.671 million and trade receivables of $97.002 million. Total shareholders' equity stood at $276.878 million, compared to $252.088 million at December 31, 2025. Long-term debt was reported at $107.667 million as of September 30, 2026, down from $114.281 million at year-end 2025. Shares issued and outstanding as of September 30, 2026 were 7,525,061, per the balance sheet.

What Was Disclosed

Rocky Brands filed a quarterly report covering the period ended September 30, 2026, disclosing condensed consolidated balance sheets, statements of operations, statements of shareholders' equity, and statements of cash flows for the three- and nine-month periods, along with related notes and management discussion.