# Rocky Brands, Inc.: financial statements, quarterly

RCKY · Nasdaq · CIK 895456 · [Consumer discretionary](/sectors/consumer-discretionary.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/rcky.md) · [Financials](/companies/rcky/financials.md) · [Filings](/companies/rcky/filings.md) · [Insiders](/companies/rcky/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/rcky/financials.md?period=annual).

## Income statement

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $m | [126](/filings/0001437749-24-034368.md) | [126 d](/filings/0001437749-25-008025.md) | [113](/filings/0001437749-25-015485.md) | [98.3](/filings/0001437749-25-025432.md) | [115](/filings/0001437749-25-033481.md) | [128 d](/filings/0001437749-26-007634.md) | [114](/filings/0001437749-26-014746.md) | [106](/filings/0001437749-26-025672.md) | [123](/filings/0001437749-25-033481.md) | [140 d](/filings/0001437749-26-007634.md) | [124](/filings/0001437749-26-014746.md) | [118](/filings/0001437749-26-025672.md) |
| Cost of revenue | $m | [79.1](/filings/0001437749-24-034368.md) | [75.2 d](/filings/0001437749-25-008025.md) | [68.8](/filings/0001437749-25-015485.md) | [60.2](/filings/0001437749-25-025432.md) | [70.9](/filings/0001437749-25-033481.md) | [74.9 d](/filings/0001437749-26-007634.md) | [67.1](/filings/0001437749-26-014746.md) | [62.4](/filings/0001437749-26-025672.md) | [73.3](/filings/0001437749-25-033481.md) | [82.0 d](/filings/0001437749-26-007634.md) | [79.0](/filings/0001437749-26-014746.md) | [57.6](/filings/0001437749-26-025672.md) |
| Gross profit | $m | [46.5](/filings/0001437749-24-034368.md) | [50.7 d](/filings/0001437749-25-008025.md) | [44.1](/filings/0001437749-25-015485.md) | [38.0](/filings/0001437749-25-025432.md) | [43.6](/filings/0001437749-25-033481.md) | [53.2 d](/filings/0001437749-26-007634.md) | [47.0](/filings/0001437749-26-014746.md) | [43.3](/filings/0001437749-26-025672.md) | [49.3](/filings/0001437749-25-033481.md) | [57.7 d](/filings/0001437749-26-007634.md) | [45.4](/filings/0001437749-26-014746.md) | [60.8](/filings/0001437749-26-025672.md) |
| Selling, general and administrative | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Operating income | $m | [14.3](/filings/0001437749-24-034368.md) | [14.7 d](/filings/0001437749-25-008025.md) | [8.0](/filings/0001437749-25-015485.md) | [4.5](/filings/0001437749-25-025432.md) | [10.1](/filings/0001437749-25-033481.md) | [8.5 d](/filings/0001437749-26-007634.md) | [8.7](/filings/0001437749-26-014746.md) | [7.2](/filings/0001437749-26-025672.md) | [11.7](/filings/0001437749-25-033481.md) | [9.6 d](/filings/0001437749-26-007634.md) | [3.6](/filings/0001437749-26-014746.md) | [19.7](/filings/0001437749-26-025672.md) |
| Interest expense | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Income tax | $m | [1.8](/filings/0001437749-24-034368.md) | [2.7 d](/filings/0001437749-25-008025.md) | [0.8](/filings/0001437749-25-015485.md) | [(0.4)](/filings/0001437749-25-025432.md) | [1.6](/filings/0001437749-25-033481.md) | [0.7 d](/filings/0001437749-26-007634.md) | [1.4](/filings/0001437749-26-014746.md) | [1.0](/filings/0001437749-26-025672.md) | [2.0](/filings/0001437749-25-033481.md) | [0.4 d](/filings/0001437749-26-007634.md) | [0.3](/filings/0001437749-26-014746.md) | [3.8](/filings/0001437749-26-025672.md) |
| Net income | $m | [6.8](/filings/0001437749-24-034368.md) | [6.7 d](/filings/0001437749-25-008025.md) | [2.6](/filings/0001437749-25-033481.md) | [(1.2)](/filings/0001437749-25-033481.md) | [5.3](/filings/0001437749-25-033481.md) | [4.8 d](/filings/0001437749-26-007634.md) | [4.9](/filings/0001437749-26-025672.md) | [3.6](/filings/0001437749-26-025672.md) | [7.2](/filings/0001437749-25-033481.md) | [6.5 d](/filings/0001437749-26-007634.md) | [1.3](/filings/0001437749-26-025672.md) | [13.9](/filings/0001437749-26-025672.md) |
| Diluted EPS | $ per share | [0.93](/filings/0001437749-24-034368.md) | not reported | [0.34](/filings/0001437749-25-015485.md) | [(0.17)](/filings/0001437749-25-025432.md) | [0.70](/filings/0001437749-25-033481.md) | not reported | [0.66](/filings/0001437749-26-014746.md) | [0.48](/filings/0001437749-26-025672.md) | [0.96](/filings/0001437749-25-033481.md) | not reported | [0.17](/filings/0001437749-26-014746.md) | [1.83](/filings/0001437749-26-025672.md) |
| Basic EPS | $ per share | [0.93](/filings/0001437749-24-034368.md) | not reported | [0.34](/filings/0001437749-25-015485.md) | [(0.17)](/filings/0001437749-25-025432.md) | [0.71](/filings/0001437749-25-033481.md) | not reported | [0.66](/filings/0001437749-26-014746.md) | [0.48](/filings/0001437749-26-025672.md) | [0.96](/filings/0001437749-25-033481.md) | not reported | [0.17](/filings/0001437749-26-014746.md) | [1.85](/filings/0001437749-26-025672.md) |

- Revenue: us-gaap:RevenueFromContractWithCustomerIncludingAssessedTax
- Cost of revenue: us-gaap:CostOfGoodsAndServicesSold
- Gross profit: us-gaap:GrossProfit
- Selling, general and administrative: not reported
- Operating income: us-gaap:OperatingIncomeLoss
- Interest expense: not reported
- Income tax: us-gaap:IncomeTaxExpenseBenefit
- Net income: us-gaap:NetIncomeLoss
- Diluted EPS: us-gaap:EarningsPerShareDiluted
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | Q3 FY2023 (2023-09-30) | FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | [4.2](/filings/0001437749-24-034368.md) | [4.5](/filings/0001437749-25-008025.md) | [3.1](/filings/0001437749-25-015485.md) | [4.1](/filings/0001437749-25-025432.md) | [3.7](/filings/0001437749-25-033481.md) | [3.7](/filings/0001437749-26-007634.md) | [2.6](/filings/0001437749-26-014746.md) | [2.8](/filings/0001437749-26-025672.md) | [3.3](/filings/0001437749-25-033481.md) | [2.9](/filings/0001437749-26-025672.md) | [1.7](/filings/0001437749-26-014746.md) | [2.6](/filings/0001437749-26-025672.md) |
| Current assets | $m | [309](/filings/0001437749-24-034368.md) | [258](/filings/0001437749-25-008025.md) | [247](/filings/0001437749-25-015485.md) | [249](/filings/0001437749-25-025432.md) | [258](/filings/0001437749-25-033481.md) | [246](/filings/0001437749-26-007634.md) | [259](/filings/0001437749-26-014746.md) | [261](/filings/0001437749-26-025672.md) | [285](/filings/0001437749-25-033481.md) | [271](/filings/0001437749-26-025672.md) | [267](/filings/0001437749-26-014746.md) | [279](/filings/0001437749-26-025672.md) |
| Total assets | $m | [533](/filings/0001437749-24-034368.md) | [479](/filings/0001437749-25-008025.md) | [467](/filings/0001437749-25-015485.md) | [468](/filings/0001437749-25-025432.md) | [475](/filings/0001437749-25-033481.md) | [457](/filings/0001437749-26-007634.md) | [468](/filings/0001437749-26-014746.md) | [471](/filings/0001437749-26-025672.md) | [494](/filings/0001437749-25-033481.md) | [477](/filings/0001437749-26-025672.md) | [477](/filings/0001437749-26-014746.md) | [490](/filings/0001437749-26-025672.md) |
| Current liabilities | $m | [89.7](/filings/0001437749-24-034368.md) | [71.5](/filings/0001437749-25-008025.md) | [74.7](/filings/0001437749-25-015485.md) | [86.8](/filings/0001437749-25-025432.md) | [92.4](/filings/0001437749-25-033481.md) | [90.4](/filings/0001437749-26-007634.md) | [98.1](/filings/0001437749-26-014746.md) | [94.8](/filings/0001437749-26-025672.md) | [104](/filings/0001437749-25-033481.md) | [96.1](/filings/0001437749-26-025672.md) | [91.9](/filings/0001437749-26-014746.md) | [93.9](/filings/0001437749-26-025672.md) |
| Total liabilities | $m | [316](/filings/0001437749-24-034368.md) | [256](/filings/0001437749-25-008025.md) | [241](/filings/0001437749-25-015485.md) | [244](/filings/0001437749-25-025432.md) | [247](/filings/0001437749-25-033481.md) | [225](/filings/0001437749-26-007634.md) | [232](/filings/0001437749-26-014746.md) | [232](/filings/0001437749-26-025672.md) | [248](/filings/0001437749-25-033481.md) | [225](/filings/0001437749-26-025672.md) | [225](/filings/0001437749-26-014746.md) | [226](/filings/0001437749-26-025672.md) |
| Long-term debt | $m | [211](/filings/0001437749-24-034368.md) | [170](/filings/0001437749-25-008025.md) | [153](/filings/0001437749-25-015485.md) | [144](/filings/0001437749-25-025432.md) | [142](/filings/0001437749-25-033481.md) | [120](/filings/0001437749-26-007634.md) | [120](/filings/0001437749-26-014746.md) | [124](/filings/0001437749-26-025672.md) | [131](/filings/0001437749-25-033481.md) | [114](/filings/0001437749-26-025672.md) | [114](/filings/0001437749-26-014746.md) | [114](/filings/0001437749-26-025672.md) |
| Current portion of debt | $m | [2.7](/filings/0001437749-24-034368.md) | [2.7](/filings/0001437749-25-008025.md) | [2.7](/filings/0001437749-25-015485.md) | [8.4](/filings/0001437749-25-025432.md) | [8.4](/filings/0001437749-25-033481.md) | [8.4](/filings/0001437749-26-007634.md) | [8.4](/filings/0001437749-26-014746.md) | [8.4](/filings/0001437749-26-025672.md) | [8.4](/filings/0001437749-25-033481.md) | [8.4](/filings/0001437749-26-025672.md) | [8.4](/filings/0001437749-26-014746.md) | [8.4](/filings/0001437749-26-025672.md) |
| Shareholders' equity | $m | [217](/filings/0001437749-24-034368.md) | [224](/filings/0001437749-26-007634.md) | [225](/filings/0001437749-25-033481.md) | [224](/filings/0001437749-25-033481.md) | [228](/filings/0001437749-25-033481.md) | [232](/filings/0001437749-26-025672.md) | [236](/filings/0001437749-26-025672.md) | [239](/filings/0001437749-26-025672.md) | [246](/filings/0001437749-25-033481.md) | [252](/filings/0001437749-26-025672.md) | [253](/filings/0001437749-26-025672.md) | [264](/filings/0001437749-26-025672.md) |

- Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue
- Current assets: us-gaap:AssetsCurrent
- Total assets: us-gaap:Assets
- Current liabilities: us-gaap:LiabilitiesCurrent
- Total liabilities: us-gaap:Liabilities
- Long-term debt: us-gaap:LongTermDebtNoncurrent
- Current portion of debt: us-gaap:LongTermDebtCurrent
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $m | [11.5 d](/filings/0001437749-24-034368.md) | [42.4 d](/filings/0001437749-25-008025.md) | [17.4](/filings/0001437749-25-015485.md) | [6.5 d](/filings/0001437749-25-025432.md) | [4.5 d](/filings/0001437749-25-033481.md) | [24.4 d](/filings/0001437749-26-007634.md) | [1.2](/filings/0001437749-26-014746.md) | [0.8 d](/filings/0001437749-26-025672.md) | [(3.3) d](/filings/0001437749-25-033481.md) | [17.6 d](/filings/0001437749-26-007634.md) | [1.9](/filings/0001437749-26-014746.md) | [7.8 d](/filings/0001437749-26-025672.md) |
| Capital expenditure | $m | [1.2 d](/filings/0001437749-24-034368.md) | [1.0 d](/filings/0001437749-25-008025.md) | [0.3](/filings/0001437749-25-015485.md) | [1.9 d](/filings/0001437749-25-025432.md) | [1.0 d](/filings/0001437749-25-033481.md) | [1.5 d](/filings/0001437749-26-007634.md) | [0.7](/filings/0001437749-26-014746.md) | [3.2 d](/filings/0001437749-26-025672.md) | [1.8 d](/filings/0001437749-25-033481.md) | [0.9 d](/filings/0001437749-26-007634.md) | [1.1](/filings/0001437749-26-014746.md) | [3.7 d](/filings/0001437749-26-025672.md) |
| Dividends paid | $m | [1.1 d](/filings/0001437749-24-034368.md) | [1.1 d](/filings/0001437749-25-008025.md) | [1.1](/filings/0001437749-25-015485.md) | [1.2 d](/filings/0001437749-25-025432.md) | [1.2 d](/filings/0001437749-25-033481.md) | [1.2 d](/filings/0001437749-26-007634.md) | [1.2](/filings/0001437749-26-014746.md) | [1.2 d](/filings/0001437749-26-025672.md) | [1.2 d](/filings/0001437749-25-033481.md) | [1.2 d](/filings/0001437749-26-007634.md) | [1.2](/filings/0001437749-26-014746.md) | [1.3 d](/filings/0001437749-26-025672.md) |
| Share repurchases | $m | not reported | not reported | [0.0](/filings/0001437749-25-015485.md) | [0.0 d](/filings/0001437749-25-025432.md) | [0.0 d](/filings/0001437749-25-033481.md) | [0.0 d](/filings/0001437749-26-007634.md) | [0.2](/filings/0001437749-26-014746.md) | [0.0 d](/filings/0001437749-26-025672.md) | [0.0 d](/filings/0001437749-25-033481.md) | [0.0 d](/filings/0001437749-26-007634.md) | [0.0](/filings/0001437749-26-014746.md) | [2.0 d](/filings/0001437749-26-025672.md) |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
- Dividends paid: us-gaap:PaymentsOfDividends
- Share repurchases: us-gaap:PaymentsForRepurchaseOfCommonStock

## Shares

| Line item | Unit | Q3 FY2022 (2022-09-30) | Q1 FY2023 (2023-03-31) | Q2 FY2023 (2023-06-30) | Q3 FY2023 (2023-09-30) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | thousands of shares | [7,349](/filings/0001437749-23-030948.md) | [7,346](/filings/0001437749-24-015744.md) | [7,354](/filings/0001437749-24-025288.md) | [7,375](/filings/0001437749-24-034368.md) | [7,450](/filings/0001437749-25-015485.md) | [7,429](/filings/0001437749-25-025432.md) | [7,503](/filings/0001437749-25-033481.md) | [7,493](/filings/0001437749-26-014746.md) | [7,493](/filings/0001437749-26-025672.md) | [7,543](/filings/0001437749-25-033481.md) | [7,616](/filings/0001437749-26-014746.md) | [7,598](/filings/0001437749-26-025672.md) |

- Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Shares outstanding: 7,491,911 at 2026-07-31, from the cover of the [10-Q filed 2026-08-04](/filings/0001437749-26-025672.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:27 ET. No prices; not investment advice.