Rocky Brands Reports Second Quarter 2026 Financial Results

Timing and Content of the Second Quarter Disclosure

Rocky Brands announced its second quarter 2026 results on July 28, 2026, coinciding with the filing date of the current report. The announcement covered the three-month period ending June 30, 2026, representing the company's first-half performance in 2026. The disclosure was made through a press release titled "Rocky Brands, Inc. Announces Second Quarter 2026 Results," which was furnished as Exhibit 99 to the Form 8-K filing.

The timing of this announcement aligns with standard quarterly reporting practices for publicly traded companies. Rocky Brands, which trades under the ticker symbol RCKY on the Nasdaq exchange, furnished the press release under Item 2.02 of the current report form, indicating that the information relates to the company's results of operations and financial condition. The document notes that the furnished information is not deemed "filed" for purposes of Section 18 of the Securities Exchange Act, a standard treatment for earnings announcements delivered through press releases accompanying current reports.

Financial Details Contained in the Press Release Exhibit

The company did not disclose specific revenue figures, earnings per share, net income amounts, or other quantitative financial metrics in the current report text itself. Instead, Rocky Brands provided condensed consolidated financial statements and related commentary within the press release that was furnished as Exhibit 99 to this filing. Investors seeking detailed financial information, including balance sheet items, income statement results, and cash flow data for the second quarter of 2026, would need to review the attached press release exhibit.

This approach is standard for current report filings, where companies furnish earnings announcements under Item 2.02 without restating the detailed figures in the form itself. The separation of the announcement from the filing document allows for flexibility in how information is presented while maintaining the official nature of the disclosure through regulatory filing channels.

Forward-Looking Statements and Risk Disclosures

Rocky Brands included forward-looking statements in its disclosure, which involve numerous risks and uncertainties. The company noted that statements regarding intent, beliefs, expectations, projections, forecasts, and plans are covered by safe harbors created under Section 27A of the Securities Act and Section 21E of the Securities Exchange Act. These forward-looking statements are based on information presently available to management and should not be regarded as representations that the company's objectives and plans will be achieved.

The disclosure referenced Rocky's prior periodic filings with the Securities and Exchange Commission as sources for understanding the various risks inherent in the company's business. Specifically, the filing identified the company's annual report on Form 10-K for the year ended December 31, 2025 (filed March 11, 2026) and quarterly report on Form 10-Q for the quarter ended March 31, 2026 (filed May 5, 2026) as documents containing risk discussions. The company explicitly stated that one or more of these factors have affected historical results and could affect future business performance and financial results, with the possibility that actual results could differ materially from plans and projections.

Company Background and Registration Status

Rocky Brands, Inc., is incorporated in Ohio and maintains its principal executive offices at 39 East Canal Street, Nelsonville, Ohio 45764. The company is registered with the Securities and Exchange Commission under Commission File Number 001-34382 and holds an Internal Revenue Service Employer Identification Number of 31-1364046. The company's registered securities on the Nasdaq exchange include Common Stock with no par value, trading under the symbol RCKY.

As a public company, Rocky Brands is subject to periodic reporting requirements and must furnish current reports to the SEC for material events and financial results. The company is not classified as an emerging growth company as defined under Rule 405 of the Securities Act of 1933 or Rule 12b-2 of the Securities Exchange Act of 1934, which affects the regulatory framework governing its filings and compliance obligations.

Signatory and Officer Information

The current report was signed on behalf of Rocky Brands, Inc., on July 28, 2026, by Thomas D. Robertson, who holds the positions of Chief Operating Officer, Chief Financial Officer, and Treasurer. Robertson's signature on the filing certifies that the document and its contents are accurate representations of the company's earnings announcement and related disclosures for the quarter ended June 30, 2026.

The consolidation of financial and operational leadership roles in Robertson's position reflects the company's organizational structure for managing financial reporting, operational decision-making, and treasury functions. As an officer responsible for certifying the filing, Robertson's signature represents the company's assurance that the disclosed information has been properly prepared and presented in accordance with applicable Securities and Exchange Commission requirements.

Interactive Data Format and Filing Structure

Rocky Brands submitted its current report in Inline XBRL (eXtensible Business Reporting Language) format, as indicated by the inclusion of Exhibit 104, the Cover Page Interactive Data File. This format allows investors and regulators to access standardized, machine-readable versions of financial and corporate information alongside traditional readable text presentations. The use of XBRL format facilitates easier data analysis and comparison across multiple companies and reporting periods.

The filing structure separates the furnishing of the press release (Exhibit 99) from the interactive data filing (Exhibit 104), providing multiple formats for accessing information about Rocky Brands' second quarter performance. This dual-format approach ensures that both investors preferring traditional narrative disclosures and those utilizing electronic data tools can access the company's earnings announcement through the SEC's filing system.

Regulatory Treatment and Safe Harbor Provisions

The current report explicitly states that the information furnished under Item 2.02 is not deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, nor is it subject to the liabilities of that section. Additionally, the information is not deemed incorporated by reference in any filing under the Securities Act of 1933 or the Securities Exchange Act, except as expressly set forth by specific reference in such a filing. This regulatory treatment is standard for earnings announcements furnished through current report filings.

The safe harbor provisions referenced in the disclosure protect forward-looking statements from certain liabilities under federal securities laws, provided that appropriate cautionary language accompanies such statements. Rocky Brands' inclusion of these provisions reflects its compliance with disclosure requirements and provides appropriate warnings to investors regarding the speculative nature of projections and forecasts presented in the announcement.

Information Updates and Investor Guidance

Rocky Brands disclosed that it assumes no obligation to update any forward-looking statements made in the current report. This standard caveat reflects the company's position that previously issued forward-looking statements remain valid based on information presently available to management, and that the company does not commit to providing supplemental guidance or updates unless material developments occur that require disclosure under applicable securities laws.

Investors monitoring Rocky Brands' financial performance should note that any future updates to guidance or material changes in the company's business prospects would typically be disclosed through subsequent filings or press releases. The company's current statement regarding forward-looking information establishes clear expectations about the scope and duration of the earnings guidance and projections presented in the second quarter 2026 announcement.

Subsequent Periodic Filing Obligations

Following this second quarter earnings announcement, Rocky Brands will have continuing obligations to file periodic reports with the Securities and Exchange Commission. The company's next scheduled quarterly filing would be a Form 10-Q for the period ended September 30, 2026, which would provide comprehensive financial statements, management's discussion and analysis, and related disclosures regarding the company's third quarter results.

Additionally, Rocky Brands must file an annual Form 10-K for the full year 2026, which would consolidate financial and operational information for all four quarters and provide detailed discussions of business segments, risks, and management's strategic initiatives. These periodic reports complement the current earnings announcement and provide investors with comprehensive insight into Rocky Brands' financial position and operating results throughout 2026.