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ROCKY BRANDS, INC.

For the period ended Dec 31, 2025. Filed Mar 11, 2026.

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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.

FY2025 · Filed Mar 11, 2026

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

Extracted filing text, with the paragraph anchors used by the comparison.

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Contents

Financial Statements and Supplementary Data

Rocky Brands, Inc. and Subsidiaries

Index to Consolidated Financial Statements

DescriptionPage
Report of Independent Registered Public Accounting Firm (PCAOB ID: 34)25
Consolidated Balance Sheets as of December 31, 2025 and 202427
Consolidated Statements of Operations for the Years Ended December 31, 2025 and 202428
Consolidated Statements of Shareholders’ Equity for the Years Ended December 31, 2025 and 202429
Consolidated Statements of Cash Flows for the Years Ended December 31, 2025 and 202430
Note 1. BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES31
Note 2. ACCOUNTING STANDARDS UPDATES33
Note 3. INVENTORIES33
Note 4. PROPERTY, PLANT, AND EQUIPMENT37
Note 5. GOODWILL AND OTHER INTANGIBLE ASSETS37
Note 6. ACCRUED EXPENSES AND OTHER LIABILITIES39
Note 7. LONG-TERM DEBT39
Note 8. LEASES41
Note 9. BENEFIT PLAN42
Note 10. TAXES42
Note 11. SHAREHOLDERS' EQUITY44
Note 12. SHARE-BASED COMPENSATION44
Note 13. EARNINGS PER SHARE45
Note 14. REVENUE46
Note 15. SUPPLEMENTAL CASH FLOW INFORMATION48
Note 16. SEGMENT INFORMATION48
Note 17. COMMITMENTS AND CONTINGENCIES49
Note 18. SUBSEQUENT EVENTS49
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.