Key Highlights

  • Asbury Automotive (NYSE:ABG) reports before the open on Tuesday, October 27, 2026, with consensus earnings of USD 6.42 per share, below the USD 6.82 adjusted figure of the second quarter and with no formal company guidance.
  • Rocky Brands (NASDAQ:RCKY) reports after the close the same day with consensus of USD 1.50 per share, after a second quarter helped by tariff refunds that reduced costs by about USD 15 million.
  • Acme United (NYSEAMERICAN:ACU) reports before the open against consensus of USD 0.66 per share, after second-quarter net sales rose 16% while net income grew only about 6%.
  • National Presto (NYSE:NPK) reports after the close with consensus of USD 1.97 per share and no guidance, so defence shipments, housewares margins and tariff-affected costs set the bar.

Asbury Automotive (NYSE:ABG): margin per vehicle against lower volume

Asbury Automotive (NYSE:ABG) is a large United States auto retailer that sells new and used vehicles and earns recurring income from parts and service and finance and insurance products. It is scheduled to report third-quarter results before the open on Tuesday, October 27, 2026, with consensus earnings of USD 6.42 per share. In its release of Tuesday, July 28, 2026, the company reported second-quarter revenue of USD 4,384.6 million, adjusted earnings of USD 6.82 per share against USD 7.43 a year earlier and gross margin of 17.2%. Results cannot be known in advance.

No formal guidance was given in July, so the bar is set by consensus and by gross profit per vehicle. Same-store revenue fell 7%, yet used retail gross profit per unit rose 16% to USD 2,002. The Tekion rollout, a new dealer management software platform, was about 70% complete by July 28, 2026, and conversions can disrupt sales processes.

The bull case is a result at or above USD 6.42 with gross margin near 17.2%, which could support the shares. The bear case is weaker used vehicle margins or rollout disruption, which would likely pressure the shares. Leverage of 3.4x and long-term debt of USD 3,457.6 million make financing costs relevant after the Federal Reserve raised rates on Wednesday, September 16, 2026.

Rocky Brands (NASDAQ:RCKY): earnings quality after tariff refunds

Rocky Brands (NASDAQ:RCKY) designs and sells work, outdoor, western and duty footwear and apparel under names such as Rocky, Georgia Boot, Durango and XTRATUF, and it is scheduled to report third-quarter results after the close on Tuesday, October 27, 2026. Consensus estimates call for earnings of USD 1.50 per share, and a revenue consensus is not widely published. The previous report, issued on Tuesday, July 28, 2026, topped estimates, and the shares rose. The exact time of the management call has not been confirmed. Results cannot be known in advance.

The company imports much of its product, so tariffs directly raise the cost of inventory, and the refunds reported in the second quarter reversed part of that burden. Refunds are a one-time item, so the useful question is how much of the reported gross margin reflects lasting pricing and sourcing changes. Wholesale customers place orders early in the season, so autumn and winter order books set the sales line.

The bull case is earnings at or above USD 1.50 with stable underlying gross margin, which could lift the shares by a high single-digit percentage. The bear case is a quarter that meets the estimate only because of further refunds, which could send the shares lower by a similar amount.

Acme United (NYSEAMERICAN:ACU): growth that must hold through tariffs

Acme United (NYSEAMERICAN:ACU) supplies scissors, rulers, first aid kits and cutting tools to schools, offices, hardware retailers and industrial customers, and it is scheduled to report third-quarter 2026 results before the open on Tuesday, October 27, 2026. Consensus estimates call for earnings of USD 0.66 per share. In the second quarter net sales rose 16% and margins improved, and the shares rose about 12% as results exceeded consensus estimates. Results cannot be known in advance.

Gross margin is the main swing factor, because the company imports a large share of its goods and tariffs raise landed cost unless prices rise. Net income grew about 6% in the second quarter, slower than sales, so the third quarter will show whether pricing and sourcing changes are protecting profit. The quarter also carries seasonal school demand, and retail inventory levels can move order timing between quarters.

The bull case is sales growth near the second-quarter pace and a higher gross margin, which could extend the rally because small-cap stocks with limited analyst coverage often react sharply. The bear case is a margin squeeze from tariffs or freight, or slower retail orders, which would likely send the shares lower after a strong run.

National Presto (NYSE:NPK): defence shipments against housewares costs

National Presto Industries (NYSE:NPK) makes small kitchen appliances, defence products such as ammunition and fuzes, and safety products, and it is scheduled to report third-quarter results after the close on Tuesday, October 27, 2026. Consensus earnings are USD 1.97 per share in published market data. Second-quarter net sales were USD 146.6 million, and the company described a strong increase in earnings driven by its defence segment. Results cannot be known in advance.

The company does not publish a numerical outlook, so analysts extrapolate defence production schedules and the seasonal housewares build. Defence revenue depends on delivery schedules, so a single quarter can move materially either way, while the housewares business carries import and tariff cost exposure. A large cash and securities portfolio means interest income cushions earnings after the rate rise to a range of 3.75% to 4.00%.

The bull case is defence sales that keep growing and resilient housewares, which would support earnings above USD 1.97 and likely lift the shares. The bear case is a delay in ordnance shipments or a tariff squeeze on appliance margins, which would likely pressure the shares because there is no guidance to cushion a shortfall.

Where Things Stand

The answer is that tariff costs, refunds and demand set the bar for all four, and margin quality matters more than the reported figure. Asbury Automotive (NYSE:ABG) needs profit per vehicle to offset lower volume, while Rocky Brands (NASDAQ:RCKY) must show earnings that hold without refunds. Acme United (NYSEAMERICAN:ACU) must show that second-quarter growth was not a one-off, and National Presto (NYSE:NPK) must deliver defence shipments on schedule.

The next catalysts are the Asbury and Acme United releases before the open, the Rocky Brands and National Presto releases after the close on Tuesday, October 27, 2026 and the Federal Reserve decision on Wednesday, October 28, 2026. Consensus figures are estimates, not guarantees, and this is not investment advice.