What changed in this filing

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Item 9A. Controls and Procedures

2026-04-01 compared with 2025-04-02 · 24 added, 20 removed, 162 unchanged (21% of the section changed)

10 unchanged sentences

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements.

Management has assessed the effectiveness of the Company’s internal control over financial reporting as of February 1, 2025, based on the criteria set forth by the Committee of Sponsoring Organizations (“COSO”) of the Treadway Commission in their Internal Control — Integrated Framework (2013) .

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 1, 2025.

Management has assessed the effectiveness of the Company’s internal control over financial reporting as of January 31, 2026, based on the criteria set forth by the Committee of Sponsoring Organizations (“COSO”) of the Treadway Commission in their Internal Control — Integrated Framework (2013) .

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 31, 2026.

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.

and subsidiary (the “Company”) as of February 1, 2025, based on criteria established in Internal Control — Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).

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.

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.

and subsidiary (the “Company”) as of January 31, 2026, based on criteria established in Internal Control — Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).

In our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of January 31, 2026, based on criteria established in Internal Control — Integrated Framework (2013) issued by COSO.

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 January 31, 2026, of the Company and our report dated April 1, 2026, expressed an unqualified opinion on those financial statements.

Basis for Opinion

18 unchanged sentences

ITEM 9B - OTHER INFORMATION

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.

During the fiscal quarter ended January 31, 2026, 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

30 unchanged sentences

and CFO (principal accounting officer)

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.

11 unchanged sentences

Chief Financial Officer, and Director

SMITH /s/ JOHN P.

Smith John P.

Executive Vice President of Stores Director

BOUNDS /s/ KAREN B.

Bounds Karen B.

BOUNDS /s/ JOHN P.

Bounds John P.

Director Director

FAIRFIELD /s/ JAMES E.

Fairfield James E.

FAIRFIELD /s/ KAREN B.

Fairfield Karen B.

Director Director

HOBERMAN /s/ JAMES E.

Hoberman James E.

Director Director

SCHEDULE II - Valuation and Qualifying Accounts

5 unchanged sentences

Deductions ( 316 ) ( 85,635 )

Balance, January 28, 2023 $ 4 $ 2,979

Balance, February 3, 2024 $ 4 $ 2,551

Amounts charged to costs and expenses

5 unchanged sentences

Deductions ( 263 ) ( 88,885 )

Balance, February 01, 2025 $ 4 $ 2,587

Balance, January 31, 2026 $ 4 $ 2,563

INDEX TO EXHIBITS

34 unchanged sentences

for a $25.0 million line of credit Exhibit 10.1 to Form 10-Q filed for the fiscal quarter ended July 29, 2023

Amended and Restated Revolving Line of Credit Note and Amended and Restated Credit Agreement, dated July 31, 2025 between The Buckle, Inc.

and Buckle Brands, Inc.

and Wells Fargo Bank, N.A.

for a $25.0 million line of credit Exhibit 10.1 to Form 10-Q filed for the fiscal quarter ended August 2, 2025

1993 Director Stock Option Plan Amended and Restated (*) Exhibit B to Proxy Statement for Annual Meeting held June 2, 2006

1 unchanged sentence

1998 Restricted Stock Plan (*) Exhibit C to Proxy Statement for Annual Meeting held May 28, 1998

Exhibits Page Number or Incorporation by Reference to

2005 Restricted Stock Plan Amended and Restated (*) Exhibit B to Proxy Statement for Annual Meeting held May 31, 2013

2008 Director Restricted Stock Plan (*) Exhibit B to Proxy Statement For Annual Meeting held May 28, 2008

Exhibits Page Number or Incorporation by Reference to

2023 Employee Restricted Stock Plan (*) Exhibit A to Proxy Statement for Annual Meeting held June 5, 2023

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

2024 Management Incentive Plan (*) Exhibit 10.1 to Form 8-K filed for the report period February 1, 2024

1 unchanged sentence

2025 Management Incentive Plan (*) Exhibit 10.1 to Form 8-K filed for the report period January 30, 2025

2026 Management Incentive Plan (*) Exhibit 10.1 to Form 8-K filed for the report period January 28, 2026

(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 2026 Annual Meeting of Stockholders

1 unchanged sentence

Form of Director Indemnification Agreement Exhibit 10.12 to Form 10-K filed for the fiscal year ended January 29, 2022

Insider Trading Policies and Procedures

Insider Trading Policies and Procedures Exhibit 19 to Form 10-K filed for the fiscal year ended February 1, 2025

List of Subsidiaries

6 unchanged sentences

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):

(101) Includes the following materials from The Buckle, Inc.’s Annual Report on Form 10-K for the fiscal year ended January 31, 2026, 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.

What changed 10-K

Item 9A. Controls and Procedures