10 unchanged sentences
Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements.
−Removed: Management has assessed the effectiveness of the Company’s internal control over financial reporting as of January 28, 2023, based on the criteria set forth by the Committee of Sponsoring Organizations (“COSO”) of the Treadway Commission in their Internal Control — Integrated Framework (2013) .
−Removed: In making its assessment of internal control over financial reporting, management has concluded that the Company’s internal control over financial reporting was effective as of January 28, 2023.
+Added: Management has assessed the effectiveness of the Company’s internal control over financial reporting as of February 3, 2024, based on the criteria set forth by the Committee of Sponsoring Organizations (“COSO”) of the Treadway Commission in their Internal Control — Integrated Framework (2013) .
+Added: In making its assessment of internal control over financial reporting, management has concluded that the Company’s internal control over financial reporting was effective as of February 3, 2024.
The Company’s independent registered public accounting firm, Deloitte & Touche LLP, has audited the effectiveness of the Company’s internal control over financial reporting.
4 unchanged sentences
We have audited the internal control over financial reporting of The Buckle, Inc.
−Removed: and subsidiary (the “Company”) as of January 28, 2023, based on criteria established in Internal Control — Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
−Removed: In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of January 28, 2023, based on criteria established in Internal Control — Integrated Framework (2013) issued by COSO.
−Removed: We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated financial statements as of and for the fiscal year ended January 28, 2023, of the Company and our report dated March 29, 2023, expressed an unqualified opinion on those financial statements.
+Added: and subsidiary (the “Company”) as of February 3, 2024, based on criteria established in Internal Control — Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
+Added: In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of February 3, 2024, based on criteria established in Internal Control — Integrated Framework (2013) issued by COSO.
+Added: We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated financial statements as of and for the fiscal year ended February 3, 2024, of the Company and our report dated April 3, 2024, expressed an unqualified opinion on those financial statements.
Basis for Opinion
16 unchanged sentences
Omaha, Nebraska
−Removed: March 29, 2023
+Added: April 3, 2024
ITEM 9B - OTHER INFORMATION
+Added: As of February 3, 2024, none of the Company's directors or executive officers adopted or terminated a "Rule 10b5-1 trading arrangement" or "non-Rule 10b5-1 trading arrangement," as such terms are defined under Item 408 of Regulation S-K.
ITEM 9C - DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS
22 unchanged sentences
THE BUCKLE, INC.
−Removed: March 29, 2023 By:
+Added: April 3, 2024 By:
/s/ DENNIS H.
1 unchanged sentence
(principal executive officer)
−Removed: March 29, 2023 By:
+Added: April 3, 2024 By:
/s/ THOMAS B.
1 unchanged sentence
and CFO (principal accounting officer)
−Removed: Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed by the following persons on behalf of the registrant and in the capacities indicated on the 30th day of March, 2022.
+Added: Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed by the following persons on behalf of the registrant and in the capacities indicated on the 3rd day of April, 2024.
/s/ DANIEL J.
23 unchanged sentences
Allowance for Doubtful Accounts Reserve for Sales Returns
−Removed: Balance, February 1, 2020 $ 4 $ 2,257
+Added: Balance, January 30, 2021 $ 4 $ 2,559
Amounts charged to costs and expenses
9 unchanged sentences
Deductions ( 316 ) ( 85,635 )
−Removed: Balance, January 28, 2023 $ 4 $ 2,979
+Added: Balance, February 03, 2024 $ 4 $ 2,551
INDEX TO EXHIBITS
9 unchanged sentences
(10) Material Contracts
−Removed: Amended and Restated Non-Qualified Deferred Compensation Plan (*) Exhibit 10.6 and 10.6.1 to Form 10-K filed for the fiscal year ended January 28, 2012
+Added: Amended and Restated Non-Qualified Deferred Compensation Plan (*) Exhibit 10.2 to Form 10-Q filed for the fiscal quarter ended July 29, 2023
Revolving Line of Credit Note and First Amendment to Credit Agreement, dated June 8, 2012 between The Buckle, Inc.
18 unchanged sentences
for a $25.0 million line of credit Exhibit 10.1 to Form 10-Q filed for the fiscal quarter ended July 31, 2021
+Added: Revolving Line of Credit Note and Sixth Amendment to Credit Agreement, dated July 31, 2023 between The Buckle, Inc.
+Added: and Buckle Brands, Inc.
+Added: and Wells Fargo Bank, N.A.
+Added: for a $25.0 million line of credit Exhibit 10.1 to Form 10-Q filed for the fiscal quarter ended July 29, 2023
1993 Director Stock Option Plan Amended and Restated (*) Exhibit B to Proxy Statement for Annual Meeting held June 2, 2006
4 unchanged sentences
Exhibits Page Number or Incorporation by Reference to
−Removed: 2021 Management Incentive Plan (*) Exhibit A to Proxy Statement for Annual Meeting held June 7, 2021
+Added: 2023 Employee Restricted Stock Plan (*) Exhibit A to Proxy Statement for Annual Meeting held June 5, 2023
2022 Management Incentive Plan (*) Exhibit A to Proxy Statement for Annual Meeting held June 6, 2022
+Added: 2023 Management Incentive Plan (*) Exhibit 10.1 to Form 8-K filed for the report period January 26, 2023
(10.11) Summary of Named Executive Officer Compensation (*) Incorporated by reference from the section titled "Executive Compensation and Other Information" in Proxy Statement for the 2024 Annual Meeting of Stockholders
7 unchanged sentences
Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
−Removed: (101) Includes the following materials from The Buckle, Inc.’s Annual Report on Form 10-K for the fiscal year ended January 28, 2023, formatted in XBRL (eXtensible Business Reporting Language):
+Added: Clawback Policy
+Added: (101) Includes the following materials from The Buckle, Inc.’s Annual Report on Form 10-K for the fiscal year ended February 3, 2024, formatted in XBRL (eXtensible Business Reporting Language):
(i) Consolidated Balance Sheets;
6 unchanged sentences
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.