95 unchanged sentences
2024 Omnibus Incentive Plan (incorporated by reference to Exhibit A to the Company's 2024 Proxy Statement filed April 29, 2024) .
−Removed: Letter of Schneider Downs & Co., Inc.
−Removed: to the SEC dated January 10, 2024 (incorporated by reference to Exhibit 16.1 to the Company’s Current Report on Form 8-K filed on January 12, 2024).
Rocky Brands, Inc.
−Removed: Securities Law Compliance Program
+Added: Securities Law Compliance Program (incorporated by reference to Exhibit 19 to the Company's Annual Report on Form 10-K for the year ended December 31, 2024).
Subsidiaries of the Company.
Independent Registered Public Accounting Firm’s Consent of Deloitte & Touche LLP
−Removed: Independent Registered Public Accounting Firm ’s Consent of Schneider Downs & Co., Inc.
Power of Attorney.
3 unchanged sentences
Rocky Brands, Inc.
−Removed: Clawback Policy
+Added: Clawback Policy (incorporated by reference to Exhibit 97 to the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2023).
Attached as Exhibits 101 to this report are the following financial statements from the Company’s Annual Report on Form 10-K for the year ended December 31, 2025 formatted in Inline eXtensible iXBRL ("eXtensible Business Reporting Language"):
35 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.