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Form 8-K

sec.gov

8-K — BUCKLE INC

Accession: 0000885245-26-000025

Filed: 2026-05-29

Period: 2026-05-29

CIK: 0000885245

SIC: 5651 (RETAIL-FAMILY CLOTHING STORES)

Item: Results of Operations and Financial Condition

Item: Financial Statements and Exhibits

Documents

8-K — bke-20260529.htm (Primary)

EX-99.1 (bke20260529-8kexhibit.htm)

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8-K — THE BUCKLE, INC. 8-K

8-K (Primary)

Filename: bke-20260529.htm · Sequence: 1

bke-20260529

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C.  20549

FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF

THE SECURITIES EXCHANGE ACT OF 1934

May 29, 2026

Date of Report (date of earliest event reported)

THE BUCKLE, INC.

(Exact name of Registrant as specified in its charter)

Nebraska 001-12951 47-0366193

(State or other jurisdiction of (Commission (I.R.S. Employer

incorporation or organization) File Number) Identification No.)

2407 West 24th Street,

Kearney, Nebraska 68845-4915

(Address of principal executive offices) (Zip Code)

Registrant's telephone number, including area code:  (308) 236-8491

__________________________________________________________

(Former name, former address and former fiscal year if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of Each Class Trading Symbol(s) Name of Each Exchange on Which Registered

Common Stock, $0.01 par value BKE New York Stock Exchange

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company      o

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. o

ITEM 2.02.     Results of Operations and Financial Condition

On May 29, 2026, The Buckle, Inc. announced financial results for the fiscal quarter ended May 2, 2026. The full text of the press release is furnished as Exhibit 99.1 to this report.

The information shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934 (the "Exchange Act"), as amended, and shall not be deemed incorporated by reference in any filing under the Securities Act of 1933 or the Exchange Act, except as set forth by specific reference in such filing.

ITEM 9.01(d).     Exhibits

Exhibit 99.1    Press Release Dated May 29, 2026

Exhibit 104    Cover Page Interactive Data File (embedded within the Inline XBRL document)

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

The Buckle, Inc.

Date: May 29, 2026 By: /s/  THOMAS B. HEACOCK

Name: Thomas B. Heacock

Title: Senior Vice President of Finance,

Treasurer and Chief Financial Officer

EXHIBIT INDEX

Exhibit 99.1

Press Release Dated May 29, 2026

Exhibit 104 Cover Page Interactive Data File (embedded within the Inline XBRL document)

EX-99.1

EX-99.1

Filename: bke20260529-8kexhibit.htm · Sequence: 2

Document

Exhibit 99.1

The Buckle, Inc.

2407 W. 24th St. Kearney, NE 68845

P.O. Box 1480 Kearney, NE 68848-1480

phone: 308-236-8491

fax: 308-236-4493

For Immediate Release: May 29, 2026

web: www.buckle.com

Contact: Thomas B. Heacock, Chief Financial Officer

The Buckle, Inc.

(308) 236-8491

THE BUCKLE, INC. REPORTS FIRST QUARTER NET INCOME

KEARNEY, NE -- (BUSINESS WIRE) -- The Buckle, Inc. (NYSE: BKE) announced today that net income for the fiscal quarter ended May 2, 2026 was $46.9 million, or $0.93 per share ($0.92 per share on a diluted basis).

Net sales for the 13-week fiscal quarter ended May 2, 2026 increased 6.1 percent to $288.7 million from net sales of $272.1 million for the prior year 13-week fiscal quarter ended May 3, 2025. Comparable store net sales for the 13-week fiscal quarter ended May 2, 2026 increased 5.1 percent from comparable store net sales for the prior year 13-week period ended May 3, 2025. Online sales increased 2.8 percent to $47.7 million for the 13-week fiscal quarter ended May 2, 2026, compared to net sales of $46.4 million for the 13-week fiscal quarter ended May 3, 2025.

Net income for the first quarter of fiscal 2026 was $46.9 million, or $0.93 per share ($0.92 per share on a diluted basis), compared with net income of $35.2 million, or $0.70 per share ($0.70 per share on a diluted basis) for the first quarter of fiscal 2025.

As disclosed in the Company’s Form 10-K filed with the Securities and Exchange Commission on April 1, 2026, the Company entered into a final settlement agreement resolving interchange fee litigation and received cash proceeds of $19.1 million, net of legal fees, during the fiscal quarter ended May 2, 2026. The Company recorded the settlement as a reduction to Selling Expenses for the quarter ended May 2, 2026.

Management will hold a live audio webcast at 10:00 a.m. EDT today to discuss results for the quarter. To register for the live event, please visit https://buckle.zoom.us/webinar/register/WN_1biv_wJXRU2zF4J96aDa4Q. A replay of the event can be accessed through Buckle’s investor relations website within twenty-four hours after the conclusion of the live event (https://corporate.buckle.com/investor-relations/events).

About Buckle

Buckle is a specialty retailer focused on delivering exceptional service and style through unforgettable experiences. Offering a curated mix of high-quality, on-trend apparel, accessories, and footwear, Buckle is for those living the styled life. Known as a denim destination, each store carries a wide selection of fits, styles, and finishes from leading denim brands, including the Company’s exclusive brand, BKE. Headquartered in Kearney, Nebraska, Buckle currently operates 444 retail stores in 42 states, which includes the opening of three new stores located in Baraboo, Wisconsin, Gretna, Nebraska, and Buckeye, Arizona, as well as the closing of one store earlier this month (after the fiscal month ended). As of the end of the fiscal quarter, it operated 442 stores in 42 states compared with 439 stores in 42 states at the end of the first quarter of fiscal 2025.

SAFE HARBOR STATEMENT UNDER THE PRIVATE SECURITIES LITIGATION REFORM ACT OF 1995: All forward-looking statements made by the Company involve material risks and uncertainties and are subject to change based on factors which may be beyond the Company’s control. Accordingly, the Company’s future performance and financial results may differ materially from those expressed or implied in any such forward-looking statements. Such factors include, but are not limited to, those described in the Company’s filings with the Securities and Exchange Commission. The Company does not undertake to publicly update or revise any forward-looking statements even if experience or future changes make it clear that any projected results expressed or implied therein will not be realized.

Note:  News releases and other information on The Buckle, Inc. can be accessed at www.buckle.com.

Financial Tables to Follow

THE BUCKLE, INC.

CONSOLIDATED STATEMENTS OF INCOME

(Amounts in Thousands Except Per Share Amounts)

(Unaudited)

Thirteen Weeks Ended

May 2,

2026 May 3,

2025

SALES, Net of returns and allowances $ 288,735  $ 272,121

COST OF SALES (Including buying, distribution, and occupancy costs)

155,259  145,145

Gross profit 133,476  126,976

OPERATING EXPENSES:

Selling 55,216  67,199

General and administrative 18,807  16,231

74,023  83,430

INCOME FROM OPERATIONS 59,453  43,546

OTHER INCOME, Net 2,643  3,067

INCOME BEFORE INCOME TAXES 62,096  46,613

INCOME TAX EXPENSE 15,214  11,420

NET INCOME $ 46,882  $ 35,193

EARNINGS PER SHARE:

Basic $ 0.93  $ 0.70

Diluted $ 0.92  $ 0.70

Basic weighted average shares 50,619  50,199

Diluted weighted average shares 50,996  50,541

THE BUCKLE, INC.

CONSOLIDATED BALANCE SHEETS

(Amounts in Thousands Except Share and Per Share Amounts)

(Unaudited)

ASSETS May 2,

2026 January 31,

2026 (1) May 3,

2025

CURRENT ASSETS:

Cash and cash equivalents $ 266,164  $ 249,461  $ 268,884

Short-term investments 23,818  24,698  22,883

Receivables 7,281  10,980  7,927

Inventory 150,197  139,504  132,395

Prepaid expenses and other assets 23,510  23,235  23,554

Total current assets 470,970  447,878  455,643

PROPERTY AND EQUIPMENT 533,205  523,002  518,076

Less accumulated depreciation and amortization (364,191) (360,556) (365,986)

169,014  162,446  152,090

OPERATING LEASE RIGHT-OF-USE ASSETS 364,826  339,687  330,014

LONG-TERM INVESTMENTS 33,813  32,393  28,275

OTHER ASSETS 10,166  8,875  11,307

Total assets $ 1,048,789  $ 991,279  $ 977,329

LIABILITIES AND STOCKHOLDERS’ EQUITY

CURRENT LIABILITIES:

Accounts payable $ 60,619  $ 47,749  $ 63,015

Accrued employee compensation 18,353  54,960  15,228

Accrued store operating expenses 24,672  20,072  23,494

Gift certificates redeemable 14,798  17,237  14,753

Current portion of operating lease liabilities 85,451  85,877  83,634

Income taxes payable 26,794  10,810  17,605

Total current liabilities 230,687  236,705  217,729

DEFERRED COMPENSATION 33,813  31,994  28,275

NON-CURRENT OPERATING LEASE LIABILITIES 325,418  297,937  286,052

Total liabilities 589,918  566,636  532,056

COMMITMENTS

STOCKHOLDERS’ EQUITY:

Common stock, authorized 100,000,000 shares of $.01 par value; issued and outstanding; 51,518,086 shares at May 2, 2026, 51,156,626 shares at January 31, 2026, and 51,157,306 shares at May 3, 2025 515  512  512

Additional paid-in capital 227,372  221,998  209,995

Retained earnings 230,984  202,133  234,766

Total stockholders’ equity 458,871  424,643  445,273

Total liabilities and stockholders’ equity $ 1,048,789  $ 991,279  $ 977,329

(1) Derived from audited financial statements.

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