6 unchanged sentences
Management’s Report on Internal Control Over Financial Reporting - Management of the Company is responsible for establishing and maintaining adequate internal control over financial reporting as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act.
−Removed: The Company’s internal control over financial reporting is designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with accounting principles generally accepted in the United State of America (“GAAP”).
+Added: The Company’s internal control over financial reporting is designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with accounting principles generally accepted in the United States of America (“GAAP”).
All internal control systems, no matter how well designed, have inherent limitations.
11 unchanged sentences
In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of February 1, 2025, 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 February 3, 2024, of the Company and our report dated April 3, 2024, expressed an unqualified opinion on those financial statements.
+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 year ended February 1, 2025, of the Company and our report dated April 2, 2025, expressed an unqualified opinion on those financial statements.
Basis for Opinion
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ITEM 9B - OTHER INFORMATION
−Removed: 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.
+Added: During the fiscal quarter ended February 1, 2025, none of the Company's directors or officers (as defined in Rule 16a-1(f) under the Exchange Act) adopted , modified, 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
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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 3rd day of April, 2024.
+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 2nd day of April, 2025.
/s/ DANIEL J.
31 unchanged sentences
Deductions ( 316 ) ( 85,635 )
−Removed: Balance, January 28, 2023 $ 4 $ 2,979
+Added: Balance, February 3, 2024 $ 4 $ 2,551
Amounts charged to costs and expenses
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2023 Employee Restricted Stock Plan (*) Exhibit A to Proxy Statement for Annual Meeting held June 5, 2023
−Removed: 2022 Management Incentive Plan (*) Exhibit A to Proxy Statement for Annual Meeting held June 6, 2022
+Added: 2024 Director Restricted Stock Plan (*) Appendix A to Proxy Statement for Annual Meeting held June 3, 2024
2023 Management Incentive Plan (*) Exhibit 10.1 to Form 8-K filed for the report period January 26, 2023
+Added: 2024 Management Incentive Plan (*) Exhibit 10.1 to Form 8-K filed for the report period February 1, 2024
+Added: First Amendment to 2024 Management Incentive Plan (*) Exhibit 10.2 to Form 8-K filed for the report period January 30, 2025
+Added: 2025 Management Incentive Plan (*) Exhibit 10.1 to Form 8-K filed for the report period January 30, 2025
(10.13) Summary of Named Executive Officer Compensation (*) Incorporated by reference from the section titled "Executive Compensation and Other Information" in Proxy Statement for the 2025 Annual Meeting of Stockholders
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Form of Director Indemnification Agreement Exhibit 10.12 to Form 10-K filed for the fiscal year ended January 29, 2022
+Added: Insider Trading Policies and Procedures
List of Subsidiaries
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Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
−Removed: Clawback Policy
+Added: Clawback Policy Exhibit 97.1 to Form 10-K filed for the fiscal year ended February 3, 2024
+Added: Exhibits Page Number or Incorporation by Reference to
(101) Includes the following materials from The Buckle, Inc.’s Annual Report on Form 10-K for the fiscal year ended February 1, 2025, formatted in XBRL (eXtensible Business Reporting Language):
7 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.