Rocky Brands, Inc. reported second quarter 2026 financial results for the period ended June 30, 2026. Net sales increased 12.0% to $118.4 million, driven by a 7.9% rise in wholesale segment sales to $78.8 million and a 21.8% increase in retail segment sales to $36.2 million. Gross margin expanded significantly to 51.4% of net sales, up from 41.0% in the prior year, largely due to approximately $15.0 million in IEEPA tariff refunds that reduced cost of goods sold. Operating income rose to $19.7 million from $7.2 million, and net income increased to $13.9 million, or $1.83 per diluted share, compared to $3.6 million, or $0.48 per diluted share, in the year-ago quarter. Total debt decreased 7.6% to $122.4 million, while inventories fell 7.1% to $173.5 million. Rocky Brands, Inc. is a designer, manufacturer, and marketer of premium footwear and apparel under brands including Rocky, Georgia Boot, and XTRATUF.