Rocky Brands reports double-digit sales growth in second quarter

US footwear manufacturer Rocky Brands announced its financial results for the second quarter ended June 30, 2026. The Nelsonville, Ohio-based company posted net sales of 118.4 million dollars, representing a 12 percent increase compared to 105.6 million dollars in the second quarter of 2025.

The wholesale segment achieved a 7.9 percent sales increase to 78.8 million dollars, up from 73.1 million dollars in the prior-year period. The retail division registered a 21.8 percent expansion to 36.2 million dollars compared to 29.7 million dollars in the second quarter of 2025. Contract manufacturing revenue rose 17.2 percent to 3.3 million dollars.

Chairman, president, and chief executive officer Jason Brooks stated: “Our second quarter performance was highlighted by 12% sales growth as demand further accelerated from the strong trends we experienced last year and early in 2026.” Brooks highlighted double-digit growth led by footwear label Xtratuf, alongside gains at Georgia Boot, Rocky, and the Lehigh safety shoe business.

Tariff refund recognition lifts gross margin and net income

Gross profit reached 60.8 million dollars, or 51.4 percent of net sales, up from 43.3 million dollars, or 41 percent, in the corresponding period of 2025. The margin expansion was driven primarily by the recognition of actual and expected International Emergency Economic Powers Act (IEEPA) tariff refunds, which reduced the cost of goods sold by approximately 15 million dollars.

Adjusted operating income rose to 20.4 million dollars, up from 7.8 million dollars in the prior year. Net income expanded to 13.9 million dollars, or 1.83 dollars per diluted share, compared to 3.6 million dollars, or 0.48 dollars per diluted share, in the year-ago period. Adjusted net income stood at 14.4 million dollars, or 1.90 dollars per diluted share.

Looking ahead to the remainder of the year, management expects strong bookings recorded during the second quarter to sustain wholesale segment momentum into the second half of 2026.