Buckle (NYSE: BKE) lifts 26-week profit as sales top $600M
Rhea-AI Filing Summary
BUCKLE INC (BKE) reported solid second-quarter results for the fiscal quarter ended August 1, 2026. Net income was $44.4 million, or $0.88 per share ($0.87 diluted), compared with $45.0 million, or $0.90 per share ($0.89 diluted), a year earlier.
Net sales for the 13-week quarter rose 4.6% to $319.8 million from $305.7 million, with comparable store net sales up 2.1% and online sales up 2.3% to $44.6 million. For the 26-week period, net sales increased 5.3% to $608.6 million, comparable store net sales grew 3.5%, and online sales increased 2.5% to $92.2 million.
Net income for the 26-week period was $91.3 million, or $1.80 per share ($1.79 diluted), up from $80.2 million, or $1.60 per share ($1.59 diluted). As of August 1, 2026, total assets were $1.09 billion, total stockholders’ equity was $488.9 million, and Buckle operated 446–447 stores in 42 states.
Positive
- Year-to-date net income up ~13.8%: Net income for the 26-week period rose to $91.3 million from $80.2 million, with EPS increasing to $1.80 from $1.60.
- Consistent sales growth: 26-week net sales increased 5.3% to $608.6 million, with comparable store sales up 3.5%, indicating broad-based revenue expansion.
Negative
- None.
Filing Explained
At August 1, 2026, issued and outstanding shares were 51,515,996 versus 51,156,626 at January 31, increasing the share base for existing holders.
The August 21, 2026 Form 8-K furnishes the company’s second-quarter results release under Item 2.02; the release is not deemed filed under Section 18 or incorporated by reference except by specific reference.
The quarter-end balance sheet reports 51,515,996 issued and outstanding shares as of
Issuing additional shares increases the total share count and reduces an existing holder’s percentage ownership absent offsetting changes, so the reported higher share count represents a dilution mechanism for existing common holders.
8-K Event Classification
2 items: 2.02, 9.01
2 items
Item 2.02
Results of Operations and Financial Condition
Financial
Disclosure of earnings results, typically an earnings press release or preliminary financials.
Item 9.01
Financial Statements and Exhibits
Exhibits
Financial statements, pro forma financial information, or exhibit attachments filed with this report.
Key Figures
Q2 2026 Net Sales: $319.8 million
Q2 2026 Net Income: $44.4 million
26-week Net Sales: $608.6 million
+5 more
8 metrics
Q2 2026 Net Sales
$319.8 million
13-week fiscal quarter ended August 1, 2026; up 4.6% from $305.7 million
Q2 2026 Net Income
$44.4 million
Quarter ended August 1, 2026; EPS $0.88 ($0.87 diluted)
26-week Net Sales
$608.6 million
26-week period ended August 1, 2026; up 5.3% from $577.9 million
26-week Net Income
$91.3 million
26-week period ended August 1, 2026; up from $80.2 million
Comparable Store Sales Growth (26 weeks)
3.5%
Increase for the 26-week period ended August 1, 2026 vs prior-year period
Total Assets
$1,094.7 million
As of August 1, 2026
Total Stockholders’ Equity
$488.9 million
As of August 1, 2026
Stores in Operation
446–447 stores
446 stores at quarter-end; company states it currently operates 447 stores
Key Terms
Comparable store net sales, Operating lease right-of-use assets, Deferred compensation, Emerging growth company, +1 more
5 terms
Comparable store net sales financial
"Comparable store net sales for the 13-week fiscal quarter ended August 1, 2026 increased 2.1 percent"
Comparable store net sales measure the total sales generated by stores that have been open for a specific period, usually at least one year, comparing sales from the same period in previous years. It helps investors understand how well a company's existing stores are performing over time, excluding the effects of new store openings or closures. This provides a clearer picture of the company's core growth and customer demand.
Operating lease right-of-use assets financial
"OPERATING LEASE RIGHT-OF-USE ASSETS | 373,937"
An operating lease right-of-use (ROU) asset is an accounting entry that shows the value of a leased item you have the legal right to use—like a building, vehicle, or equipment—recorded on a company’s balance sheet along with the corresponding lease obligation. Investors care because it adds to reported assets and liabilities, changing measures like leverage and return on assets much like bringing a long-term rental onto the company’s financial snapshot, which can affect credit terms and valuation.
Deferred compensation financial
"DEFERRED COMPENSATION | 34,697"
Deferred compensation is pay that employees or executives have earned now but will receive at a later date, such as delayed bonuses, retirement benefits, or stock grants. It matters to investors because it creates future obligations and shapes incentives—like a promise to pay later that can affect a company’s reported profits, cash needs and potential stock dilution—so it helps signal how a business manages costs and retains key people.
Emerging growth company regulatory
"Emerging growth company o o"
An emerging growth company is a recently public or smaller public firm that qualifies for temporary, lighter regulatory and disclosure rules to reduce the cost and effort of being public. For investors, it means the company may provide less historical financial detail and face fewer reporting requirements than larger firms, so it can grow more quickly but also carries higher uncertainty—like buying a promising early-stage product with fewer user reviews.
Safe Harbor Statement regulatory
"SAFE HARBOR STATEMENT UNDER THE PRIVATE SECURITIES LITIGATION REFORM ACT OF 1995"
A safe harbor statement is a disclaimer that companies include in their public disclosures to limit legal liability if future results differ from what was forecasted or expected. It acts like a protective shield, helping companies avoid lawsuits if their predictions don’t come true, and gives investors a clearer understanding that certain statements are forward-looking and involve risks.
Offering Details
IPO/secondary/shelf/ATM
Offering
Offering Type
IPO/secondary/shelf/ATM
FAQ
How did BKE perform financially in the second quarter of fiscal 2026?
Buckle reported net income of $44.4 million for the quarter ended August 1, 2026, or $0.88 per share ($0.87 diluted), compared with $45.0 million, or $0.90 per share ($0.89 diluted), for the prior-year quarter.
What were Buckle (BKE)'s second-quarter 2026 net sales and growth rate?
Second-quarter net sales were $319.8 million, a 4.6% increase from $305.7 million in the prior-year quarter. Comparable store net sales grew 2.1% over the same 13-week period.
How did Buckle (BKE)'s online sales trend in the second quarter of 2026?
Online sales for the 13-week quarter ended August 1, 2026 were $44.6 million, up 2.3% from $43.6 million in the prior-year 13-week period.
What were Buckle (BKE)'s results for the 26-week fiscal period ended August 1, 2026?
For the 26-week period, net sales were $608.6 million, up 5.3% from $577.9 million. Net income was $91.3 million, or $1.80 per share ($1.79 diluted), compared with $80.2 million, or $1.60 per share ($1.59 diluted).
What is Buckle (BKE)'s balance sheet position as of August 1, 2026?
As of August 1, 2026, Buckle reported total assets of $1,094.7 million and total stockholders’ equity of $488.9 million. Cash and cash equivalents were $264.8 million, and inventory was $161.4 million.
How many stores does Buckle (BKE) operate?
Buckle states it 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.
AI-generated analysis. How Rhea-AI works. Not financial advice.
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
Date of Report (date of earliest event reported)
THE BUCKLE, INC .
(Exact name of Registrant as specified in its charter)
| (State or other jurisdiction of | (Commission | (I.R.S. Employer | ||||||
| incorporation or organization) | File Number) | Identification No.) | ||||||
| (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:
Securities registered pursuant to Section 12(b) of the Act:
| Title of Each Class | Trading Symbol(s) | Name of Each Exchange on Which Registered | ||||||
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) | ||||
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. | |||||||||||||||||