Rocky Brands Balance Sheet

Financials in millions USD. Fiscal year is January - December.

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	3.32	3.72	4.47	5.72	5.91	28.35
Cash & Short-Term Investments	3.32	3.72	4.47	5.72	5.91	28.35
Cash Growth	-10.42%	-16.80%	-21.84%	-3.21%	-79.16%	82.71%
Accounts Receivable	82.56	71.98	77.96	94.95	127.87	53.18
Other Receivables	0.1	1.03	3.19	0.91	4.54	0.36
Receivables	82.66	73.01	81.14	95.86	132.41	53.54
Inventory	193.61	166.7	169.2	235.4	232.46	77.58
Prepaid Expenses	5.66	3.01	3.36	4.07	4.51	3.71
Total Current Assets	285.25	246.44	258.17	341.05	375.29	163.19
Property, Plant & Equipment	55.42	55.7	59.79	68.37	71.42	35.32
Goodwill	47.84	47.84	47.84	50.25	50.64	-
Other Intangible Assets	103.73	105.82	112.62	121.78	126.32	30.21
Other Long-Term Assets	1.77	1.5	0.97	0.94	0.92	0.37
Total Assets	494.01	457.3	479.39	582.39	624.58	229.09
Accounts Payable	63.32	58.07	49.84	69.69	114.63	20.09
Accrued Expenses	32.47	18.89	15.43	19.12	18.21	12.66
Current Portion of Long-Term Debt	8.36	8.36	2.65	3.25	3.25	-
Current Portion of Leases	-	2.77	2.68	3.07	2.99	0.63
Current Income Taxes Payable	-	0.56	-	1.17	-	1.02
Current Unearned Revenue	-	-	0.93	-	1.06	5.58
Other Current Liabilities	-	1.75	-	-	-	-
Total Current Liabilities	104.16	90.41	71.53	96.29	140.14	39.98
Long-Term Debt	130.68	120.38	170.48	253.65	266.79	-
Long-Term Leases	2.18	3.54	5.46	8.22	8.81	0.94
Long-Term Deferred Tax Liabilities	10.04	10.04	7.48	8.01	10.29	8.27
Other Long-Term Liabilities	0.85	0.71	0.89	0.76	0.69	0.39
Total Liabilities	247.92	225.08	255.83	366.92	426.72	49.59
Common Stock	-	73.87	71.97	69.75	68.06	65.97
Retained Earnings	170.65	158.36	151.58	145.72	129.79	113.53
Shareholders' Equity	246.1	232.22	223.56	215.47	197.86	179.51
Total Liabilities & Equity	494.01	457.3	479.39	582.39	624.58	229.09
Total Debt	141.23	135.05	181.27	268.18	281.84	1.57
Net Cash (Debt)	-137.91	-131.33	-176.8	-262.46	-275.93	26.78
Net Cash Growth	-	-	-	-	-	94.42%
Net Cash Per Share	-18.38	-17.56	-23.95	-35.62	-37.24	3.65
Filing Date Shares Outstanding	7.49	7.46	7.42	7.35	7.31	7.25
Total Common Shares Outstanding	7.49	7.45	7.41	7.34	7.3	7.25
Working Capital	181.1	156.03	186.64	244.75	235.15	123.2
Book Value Per Share	32.86	31.15	30.16	29.36	27.10	24.77
Tangible Book Value	94.52	78.56	63.09	43.45	20.9	149.3
Tangible Book Value Per Share	12.62	10.54	8.51	5.92	2.86	20.60
Land	-	0.97	0.97	0.97	0.97	0.96
Buildings	-	37.66	37.58	37.6	36.46	27.6
Machinery	-	63.5	63.15	62.96	59.85	46.58
Construction In Progress	-	10.97	8.45	11.8	14.45	5.85

Source: S&P Global Market Intelligence. Standard template. Financial Sources.