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Form 8-K

sec.gov

8-K — BUCKLE INC

Accession: 0000885245-26-000033

Filed: 2026-08-21

Period: 2026-08-21

CIK: 0000885245

SIC: 5651 (RETAIL-FAMILY CLOTHING STORES)

Item: Results of Operations and Financial Condition

Item: Financial Statements and Exhibits

Documents

8-K — bke-20260821.htm (Primary)

EX-99.1 (bke20260801-8kexhibit.htm)

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8-K — THE BUCKLE, INC. 8-K

8-K (Primary)

Filename: bke-20260821.htm · Sequence: 1

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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

August 21, 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 August 21, 2026, The Buckle, Inc. announced financial results for the fiscal quarter ended August 1, 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 August 21, 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: August 21, 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 August 21, 2026

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

EX-99.1

EX-99.1

Filename: bke20260801-8kexhibit.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: August 21, 2026

web: www.buckle.com

Contact: Thomas B. Heacock, Chief Financial Officer

The Buckle, Inc.

(308) 236-8491

THE BUCKLE, INC. REPORTS SECOND QUARTER NET INCOME

KEARNEY, NE -- (BUSINESS WIRE) -- The Buckle, Inc. (NYSE: BKE) announced today that net income for the fiscal quarter ended August 1, 2026 was $44.4 million, or $0.88 per share ($0.87 per share on a diluted basis).

Net sales for the 13-week fiscal quarter ended August 1, 2026 increased 4.6 percent to $319.8 million from net sales of $305.7 million for the prior year 13-week fiscal quarter ended August 2, 2025. Comparable store net sales for the 13-week fiscal quarter ended August 1, 2026 increased 2.1 percent from comparable store net sales for the prior year 13-week period ended August 2, 2025. Online sales increased 2.3 percent to $44.6 million for the 13-week fiscal quarter ended August 1, 2026, compared to net sales of $43.6 million for the 13-week fiscal quarter ended August 2, 2025.

Net sales for the 26-week fiscal period ended August 1, 2026 increased 5.3 percent to $608.6 million from net sales of $577.9 million for the prior year 26-week fiscal period ended August 2, 2025. Comparable store net sales for the 26-week period ended August 1, 2026 increased 3.5 percent from comparable store net sales for the prior year 26-week period ended August 2, 2025. Online sales increased 2.5 percent to $92.2 million for the 26-week period ended August 1, 2026, compared to net sales of $90.0 million for the 26-week period ended August 2, 2025.

Net income for the second quarter of fiscal 2026 was $44.4 million, or $0.88 per share ($0.87 per share on a diluted basis), compared with net income of $45.0 million, or $0.90 per share ($0.89 per share on a diluted basis) for the second quarter of fiscal 2025.

Net income for the 26-week fiscal period ended August 1, 2026 was $91.3 million, or $1.80 per share ($1.79 per share on a diluted basis), compared with net income of $80.2 million, or $1.60 per share ($1.59 per share on a diluted basis) for the 26-week period ended August 2, 2025.

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_RBdzPiI-RaGJ8MZl7H1VRA. 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 447 retail stores in 42 states. As of the end of the fiscal quarter, it operated 446 stores in 42 states compared with 440 stores in 42 states at the end of the second 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 Twenty-Six Weeks Ended

August 1,

2026 August 2,

2025 August 1,

2026 August 2,

2025

SALES, Net of returns and allowances $ 319,816  $ 305,737  $ 608,551  $ 577,858

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

166,795  160,728  322,054  305,873

Gross profit 153,021  145,009  286,497  271,985

OPERATING EXPENSES:

Selling 81,231  73,900  136,447  141,099

General and administrative 15,988  14,768  34,795  30,999

97,219  88,668  171,242  172,098

INCOME FROM OPERATIONS 55,802  56,341  115,255  99,887

OTHER INCOME, Net 3,019  3,270  5,662  6,337

INCOME BEFORE INCOME TAXES 58,821  59,611  120,917  106,224

INCOME TAX EXPENSE 14,411  14,605  29,625  26,025

NET INCOME $ 44,410  $ 45,006  $ 91,292  $ 80,199

EARNINGS PER SHARE:

Basic $ 0.88  $ 0.90  $ 1.80  $ 1.60

Diluted $ 0.87  $ 0.89  $ 1.79  $ 1.59

Basic weighted average shares 50,619  50,199  50,619  50,199

Diluted weighted average shares 51,007  50,627  51,001  50,584

THE BUCKLE, INC.

CONSOLIDATED BALANCE SHEETS

(Amounts in Thousands Except Share and Per Share Amounts)

(Unaudited)

ASSETS August 1,

2026 January 31,

2026 (1) August 2,

2025

CURRENT ASSETS:

Cash and cash equivalents $ 264,778  $ 249,461  $ 297,811

Short-term investments 22,402  24,698  22,118

Receivables 9,936  10,980  7,704

Inventory 161,403  139,504  142,486

Prepaid expenses and other assets 23,727  23,235  23,183

Total current assets 482,246  447,878  493,302

PROPERTY AND EQUIPMENT 558,982  523,002  527,716

Less accumulated depreciation and amortization (367,241) (360,556) (368,933)

191,741  162,446  158,783

OPERATING LEASE RIGHT-OF-USE ASSETS 373,937  339,687  334,703

LONG-TERM INVESTMENTS 35,729  32,393  29,630

OTHER ASSETS 11,054  8,875  12,214

Total assets $ 1,094,707  $ 991,279  $ 1,028,632

LIABILITIES AND STOCKHOLDERS’ EQUITY

CURRENT LIABILITIES:

Accounts payable $ 73,198  $ 47,749  $ 72,630

Accrued employee compensation 33,010  54,960  30,030

Accrued store operating expenses 29,957  20,072  28,087

Gift certificates redeemable 13,512  17,237  13,582

Current portion of operating lease liabilities 81,814  85,877  82,489

Income taxes payable —  10,810  2,736

Total current liabilities 231,491  236,705  229,554

DEFERRED COMPENSATION 34,697  31,994  29,630

NON-CURRENT OPERATING LEASE LIABILITIES 339,567  297,937  293,293

Total liabilities 605,755  566,636  552,477

COMMITMENTS

STOCKHOLDERS’ EQUITY:

Common stock, authorized 100,000,000 shares of $.01 par value; issued and outstanding; 51,515,996 shares at August 1, 2026, 51,156,626 shares at January 31, 2026, and 51,156,626 shares at August 2, 2025 515  512  512

Additional paid-in capital 231,074  221,998  213,775

Retained earnings 257,363  202,133  261,868

Total stockholders’ equity 488,952  424,643  476,155

Total liabilities and stockholders’ equity $ 1,094,707  $ 991,279  $ 1,028,632

(1) Derived from audited financial statements.

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