ROCKY BRANDS INC

For the period ended Dec 31, 2023. Filed Mar 15, 2024.

About this filing

A company's yearly report to the SEC, with audited financial statements. It is the fullest account a company gives of its business, its finances and the risks it sees.

FY2023 · Filed Mar 15, 2024

RCKY$53.65+4.5%Stored close · as of Nov 9, 2026

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Contents

Financial Statements and Supplementary Data

Rocky Brands, Inc. and Subsidiaries

Index to Consolidated Financial Statements

Description	Page
Report of Independent Registered Public Accounting Firm (PCAOB ID: 358)	27
Consolidated Balance Sheets as of December 31, 2023 and 2022	29
Consolidated Statements of Operations for the Years Ended December 31, 2023, 2022, and 2021	30
Consolidated Statements of Shareholders’ Equity for the Years Ended December 31, 2023, 2022, and 2021	31
Consolidated Statements of Cash Flows for the Years Ended December 31, 2023, 2022 and 2021	32
Note 1. NATURE OF OPERATIONS AND BASIS OF PRESENTATION	33
Note 2. ACCOUNTING STANDARDS UPDATES	36
Note 3. BUSINESS ACQUISITION	36
Note 4. SALE OF SERVUS BRAND AND RELATED ASSETS	38
Note 5.SALE OF NEOS BRAND AND RELATED ASSETS	38
Note 6. INVENTORIES	38
Note 7. PROPERTY, PLANT, AND EQUIPMENT	39
Note 8. GOODWILL AND OTHER INTANGIBLE ASSETS	39
Note 9. OTHER ASSETS	41
Note 10. LONG-TERM DEBT	41
Note 11. LEASES	43
Note 12. BENEFIT PLAN	44
Note 13. TAXES	44
Note 14. SHAREHOLDERS' EQUITY	46
Note 15. SHARE-BASED COMPENSATION	46
Note 16. EARNINGS PER SHARE	47
Note 17. REVENUE	48
Note 18. SUPPLEMENTAL CASH FLOW INFORMATION	50
Note 19. SEGMENT INFORMATION	50
Note 20. RESTRUCTURING CHARGES	51
Note 21. COMMITMENTS AND CONTINGENCIES	51

ContentsView on SEC.gov

The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.