RCKY — what changed in the latest 10-Q
A section-by-section comparison of RCKY's newest periodic SEC filing (10-K/10-Q) against the prior same-form filing: paragraphs added and removed per section, with verbatim excerpts. Purely a deterministic text diff — no similarity scores, no directional read, not investment advice.
Comparing 10-Q · 2026-11-03 vs the prior 10-Q · 2026-08-04
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +23 | −24 | ~24 | 10 |
| Controls & procedures | Text added/removed | 0 | 0 | ~2 | 2 |
| Other information | Text added/removed | 0 | 0 | ~1 | 0 |
Counts are paragraphs; added/removed means text added or removed vs the prior filing — no direction or judgement implied.
Not shown (absent or not faithfully extractable): Market risk (Item 3), Legal proceedings, Risk factors
Representative excerpts
Up to 5 excerpts of about 300 characters per section, quoted verbatim from the two SEC filings.
MD&A
Text added vs the prior filing · source: 10-Q · 2026-11-03
During the third quarter of 2026, we experienced an increase in net sales over the third quarter of 2025. This increase was attributable to an increase in net sales across our Wholesale and Retail segments. Our Retail segment continues to be our fastest growing reportable segment, with double digit …
Our operating expenses as a percentage of net sales for the three and nine months ending September 30, 2026 increased due to an increase in outbound logistics costs, an increase in digital advertising spend, and higher performance-based incentive compensation.
THIRD QUARTER 2026 FINANCIAL HIGHLIGHTS COMPARED TO THIRD QUARTER 2025
● Gross margin increased to 45.0% of net sales compared to 40.2% of net sales
YEAR TO DATE 2026 FINANCIAL HIGHLIGHTS COMPARED TO YEAR TO DATE 2025
Text removed vs the prior filing · source: 10-Q · 2026-08-04
During the second quarter of 2026, we experienced an increase in net sales over the second quarter of 2025. This increase was attributable to an increase in net sales across all three of our reportable segments, Retail, Wholesale, and Contact Manufacturing. The price increase implemented in the thir…
Our operating expenses as a percentage of net sales for the three and six months ending June 30, 2026 increased due to an approximate $1.1 million write-off of accounts receivable associated with a customer bankruptcy during the second quarter of 2026.
The decrease in inventory as of June 30, 2026 compared to June 30, 2025 was primarily due to our efforts to optimize our inventory position by reducing our discontinued inventory levels throughout the year.
SECOND QUARTER 2026 FINANCIAL HIGHLIGHTS COMPARED TO SECOND QUARTER 2025
● Gross margin increased to 51.4% of net sales compared to 41.0% of net sales
How to read Risk Factors (Item 1A) in a 10-Q
A 10-Q risk-factor section usually takes one of three forms; this page classifies it as one of:
- Pointer — the filer states there have been no material changes and points back to the annual 10-K risk factors; there is no own risk text to compare this quarter.
- Partial update — the filer carves out specific updated risks ("except as set forth below"); the excerpts show exactly what is new this quarter.
- Restated in full — the quarter carries the complete risk-factor text. When the prior quarter was only a pointer there is no prior full text to diff against, so the page flags the section as restated instead.
This describes the filing structure only — it is never a judgement on whether risk went up or down.
Source: text-level diff of the two SEC EDGAR filings · deterministic (no AI-generated content) · for reference only · not investment advice