ROCKY BRANDS, INC.
For the period ended Dec 31, 2025. Filed Mar 11, 2026.
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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.
See the whole filing, with its images and exhibitsContents
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: 34) | 25 |
| Consolidated Balance Sheets as of December 31, 2025 and 2024 | 27 |
| Consolidated Statements of Operations for the Years Ended December 31, 2025 and 2024 | 28 |
| Consolidated Statements of Shareholders’ Equity for the Years Ended December 31, 2025 and 2024 | 29 |
| Consolidated Statements of Cash Flows for the Years Ended December 31, 2025 and 2024 | 30 |
| Note 1. BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | 31 |
| Note 2. ACCOUNTING STANDARDS UPDATES | 33 |
| Note 3. INVENTORIES | 33 |
| Note 4. PROPERTY, PLANT, AND EQUIPMENT | 37 |
| Note 5. GOODWILL AND OTHER INTANGIBLE ASSETS | 37 |
| Note 6. ACCRUED EXPENSES AND OTHER LIABILITIES | 39 |
| Note 7. LONG-TERM DEBT | 39 |
| Note 8. LEASES | 41 |
| Note 9. BENEFIT PLAN | 42 |
| Note 10. TAXES | 42 |
| Note 11. SHAREHOLDERS' EQUITY | 44 |
| Note 12. SHARE-BASED COMPENSATION | 44 |
| Note 13. EARNINGS PER SHARE | 45 |
| Note 14. REVENUE | 46 |
| Note 15. SUPPLEMENTAL CASH FLOW INFORMATION | 48 |
| Note 16. SEGMENT INFORMATION | 48 |
| Note 17. COMMITMENTS AND CONTINGENCIES | 49 |
| Note 18. SUBSEQUENT EVENTS | 49 |
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