Rocky Brands, Inc. reported sales climbed 12 percent in the second quarter ended June 30, its first double-digit gain in a quarter since 2022. B2B Lehigh delivered “another strong quarter of growth,” driven by new customer acquisitions and supported by an expanded product portfolio. Adjusted income from operations was $20.4 million compared to adjusted income from operations of $7.8 million, reflecting the tariff refunds. Previously, Rocky Brands predicted EPS growth, assuming no tariff refunds are collected, in the low-teen range. The increase in other receivables as of June 30, 2026 compared to June 30, 2025 and December 31, 2025 was primarily due to the IEEPA tariff refund receivable.