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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 3/15/24 Rocky Brands, Inc. 10-K 12/31/23 117:9.6M RDG Filings/FA |
Document/Exhibit Description Pages Size 1: 10-K Annual Report HTML 1.76M 2: EX-10.02 Material Contract HTML 30K 3: EX-21 Subsidiaries List HTML 31K 4: EX-23 Consent of Expert or Counsel HTML 30K 5: EX-24 Power of Attorney HTML 36K 9: EX-97 Clawback Policy re: Recovery of Erroneously HTML 47K Awarded Compensation 6: EX-31.1 Certification -- §302 - SOA'02 HTML 37K 7: EX-31.2 Certification -- §302 - SOA'02 HTML 37K 8: EX-32 Certification -- §906 - SOA'02 HTML 34K 15: R1 Document And Entity Information HTML 100K 16: R2 Consolidated Balance Sheets HTML 152K 17: R3 Consolidated Balance Sheets (Parentheticals) HTML 39K 18: R4 Consolidated Statements of Operations HTML 93K 19: R5 Consolidated Statement of Shareholders' Equity HTML 77K 20: R6 Consolidated Statement of Shareholders' Equity HTML 31K (Parentheticals) 21: R7 Consolidated Statements of Cash Flows HTML 128K 22: R8 Note 1 - Basis of Presentation and Summary of HTML 70K Significant Accounting Policies 23: R9 Note 2 - Accounting Standards Updates HTML 51K 24: R10 Note 3 - Business Acquisition HTML 63K 25: R11 Note 4 - Sale of Servus Brand and Related Assets HTML 36K 26: R12 Note 5 - Sale of Neos Brand and Related Assets HTML 37K 27: R13 Note 6 - Inventories HTML 41K 28: R14 Note 7 - Property, Plant, and Equipment HTML 48K 29: R15 Note 8 - Goodwill and Other Intangible Assets HTML 85K 30: R16 Note 9 - Other Assets HTML 40K 31: R17 Note 10 - Long-term Debt HTML 69K 32: R18 Note 11 - Leases HTML 81K 33: R19 Note 12 - Benefit Plan HTML 46K 34: R20 Note 13 - Taxes HTML 125K 35: R21 Note 14 - Shareholders' Equity HTML 39K 36: R22 Note 15 - Share-based Compensation HTML 85K 37: R23 Note 16 - Earnings Per Share HTML 45K 38: R24 Note 17 - Revenue HTML 55K 39: R25 Note 18 - Supplemental Cash Flow Information HTML 46K 40: R26 Note 19 - Segment Information HTML 90K 41: R27 Note 20 - Restructuring Charges HTML 43K 42: R28 Note 21 - Commitments and Contingencies HTML 37K 43: R29 Insider Trading Arrangements HTML 40K 44: R30 Schedule II - Consolidated Valuation and HTML 67K Qualifying Accounts 45: R31 Significant Accounting Policies (Policies) HTML 112K 46: R32 Note 1 - Basis of Presentation and Summary of HTML 36K Significant Accounting Policies (Tables) 47: R33 Note 3 - Business Acquisition (Tables) HTML 53K 48: R34 Note 6 - Inventories (Tables) HTML 41K 49: R35 Note 7 - Property, Plant, and Equipment (Tables) HTML 46K 50: R36 Note 8 - Goodwill and Other Intangible Assets HTML 81K (Tables) 51: R37 Note 9 - Other Assets (Tables) HTML 39K 52: R38 Note 10 - Long-term Debt (Tables) HTML 57K 53: R39 Note 11 - Leases (Tables) HTML 81K 54: R40 Note 12 - Benefit Plan (Tables) HTML 35K 55: R41 Note 13 - Taxes (Tables) HTML 124K 56: R42 Note 15 - Share-based Compensation (Tables) HTML 86K 57: R43 Note 16 - Earnings Per Share (Tables) HTML 43K 58: R44 Note 17 - Revenue (Tables) HTML 42K 59: R45 Note 18 - Supplemental Cash Flow Information HTML 44K (Tables) 60: R46 Note 19 - Segment Information (Tables) HTML 84K 61: R47 Note 20 - Restructuring Charges (Tables) HTML 41K 62: R48 Schedule II - Consolidated Valuation and HTML 65K Qualifying Accounts (Tables) 63: R49 Note 1 - Basis of Presentation and Summary of HTML 50K Significant Accounting Policies (Details Textual) 64: R50 Note 1 - Basis of Presentation and Summary of HTML 41K Significant Accounting Policies - Property, Plant and Equipment Useful Life (Details) 65: R51 Note 3 - Business Acquisition (Details Textual) HTML 54K 66: R52 Note 3 - Acquisition - Consideration Paid for the HTML 65K Acquisition (Details) 67: R53 Note 3 - Acquisition - Unaudited Pro Forma HTML 37K Financial Information (Details) 68: R54 Note 4 - Sale of Servus Brand and Related Assets HTML 41K (Details Textual) 69: R55 Note 5 - Sale of Neos Brand and Related Assets HTML 51K (Details Textual) 70: R56 Note 6 - Inventories (Details Textual) HTML 31K 71: R57 Note 6 - Inventories - Schedule of Inventory HTML 39K (Details) 72: R58 Note 7 - Property, Plant, and Equipment (Details HTML 31K Textual) 73: R59 Note 7 - Property, Plant, and Equipment - HTML 50K Property, Plant and Equipment (Details) 74: R60 Note 8 - Goodwill and Other Intangible Assets HTML 85K (Details Textual) 75: R61 Note 8 - Goodwill and Other Intangible Assets - HTML 37K Changes in Carrying Amount of Goodwill (Details) 76: R62 Note 8 - Goodwill and Other Intangible Assets - HTML 53K Identified Intangible Assets (Details) 77: R63 Note 8 - Goodwill and Other Intangible Assets - HTML 32K Amortization Expense (Details) 78: R64 Note 8 - Goodwill and Other Intangible Assets - HTML 42K Expected Amortization Expense (Details) 79: R65 Note 9 - Other Assets - Other Assets (Details) HTML 35K 80: R66 Note 10 - Long-term Debt (Details Textual) HTML 73K 81: R67 Note 10 - Long-term Debt - Debt Facility HTML 47K Information (Details) 82: R68 Note 10 - Long-term Debt - Current and Long-term HTML 48K Debt (Details) 83: R69 Note 10 - Long-term Debt - Current and Long-term HTML 38K Debt (Details) (Parentheticals) 84: R70 Note 11 - Leases (Details Textual) HTML 31K 85: R71 Note 11- Leases - Operating Lease Assets and HTML 40K Liabilities (Details) 86: R72 Note 11 - Leases - Maturity of Operating Lease HTML 46K Liabilities (Details) 87: R73 Note 11 - Leases - Lease Cost (Details) HTML 46K 88: R74 Note 12 - Benefit Plan (Details Textual) HTML 47K 89: R75 Note 12 - Benefit Plan - Contributions to 401(k) HTML 31K Plan (Details) 90: R76 Note 13 - Taxes (Details Textual) HTML 37K 91: R77 Note 13 - Taxes - Income Tax Expense (Benefit) HTML 57K (Details) 92: R78 Note 13 - Taxes - Reconciliation of Federal Income HTML 54K Tax (Details) 93: R79 Note 13 - Taxes - Deferred Income Taxes (Details) HTML 68K 94: R80 Note 13 - Taxes - Tax Examinations (Details) HTML 45K 95: R81 Note 14 - Shareholders' Equity (Details Textual) HTML 47K 96: R82 Note 15 - Share-based Compensation (Details HTML 55K Textual) 97: R83 Note 15 - Share-based Compensation - Assumptions HTML 42K (Details) 98: R84 Note 15 - Share-based Compensation - Share-based HTML 34K Compensation Expense (Details) 99: R85 Note 15 - Share-based Compensation - Stock Option HTML 74K Activity (Details) 100: R86 Note 15 - Share-based Compensation - Restricted HTML 51K Stock Units (Details) 101: R87 Note 16 - Earnings Per Share - Basic and Diluted HTML 43K Income Per Common Share (Details) 102: R88 Note 17 - Revenue (Details Textual) HTML 36K 103: R89 Note 17 - Revenue - Contract Liabilities (Details) HTML 31K 104: R90 Note 17 - Revenue - Changes in Contract HTML 35K Liabilities (Details) 105: R91 Note 18 - Supplemental Cash Flow Information - HTML 40K Supplemental Cash Flow (Details) 106: R92 Note 19 - Segment Information (Details Textual) HTML 48K 107: R93 Note 19 - Segment Information - Summary of Segment HTML 48K (Details) 108: R94 Note 19 - Segment Information - Product Group HTML 51K Information (Details) 109: R95 Note 20 - Restructuring Charges (Details Textual) HTML 33K 110: R96 Note 20 - Restructuring Charges - Restructuring HTML 38K Activities (Details) 111: R97 Note 21 - Commitments and Contingencies (Details HTML 34K Textual) 112: R98 Schedule II - Consolidated Valuation and HTML 45K Qualifying Accounts - Consolidated Valuation and Qualifying Accounts (Details) 114: XML IDEA XML File -- Filing Summary XML 217K 117: XML XBRL Instance -- rcky20231231_10k_htm XML 2.04M 113: EXCEL IDEA Workbook of Financial Report Info XLSX 159K 11: EX-101.CAL XBRL Calculations -- rcky-20231231_cal XML 205K 12: EX-101.DEF XBRL Definitions -- rcky-20231231_def XML 1.59M 13: EX-101.LAB XBRL Labels -- rcky-20231231_lab XML 1.24M 14: EX-101.PRE XBRL Presentations -- rcky-20231231_pre XML 1.65M 10: EX-101.SCH XBRL Schema -- rcky-20231231 XSD 249K 115: JSON XBRL Instance as JSON Data -- MetaLinks 570± 912K 116: ZIP XBRL Zipped Folder -- 0001437749-24-007987-xbrl Zip 484K
Exhibit 31.1
CERTIFICATION PURSUANT TO EXCHANGE ACT RULES 13a-14(a) AND 15d-14(a) OF THE CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER
I, Jason Brooks, certify that:
1. |
I have reviewed this annual report on Form 10-K of Rocky Brands, Inc.; |
2. |
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; |
3. |
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; |
4. |
The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |
(a) |
designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this annual report is being prepared; |
(b) |
designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; |
(c) |
evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and |
(d) |
disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; |
5. |
The registrant’s other certifying officers and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent functions): |
(a) |
all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and |
(b) |
any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting. |
Date: March 15, 2024 |
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/s/ Jason Brooks |
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Chairman, President and Chief Executive Officer (Principal Executive Officer) |
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