BUCKLE INCBKE

BUCKLE INC Segments Disclosure

10-KFiled Apr 1, 20262 min read
SEGMENT REPORTING
The Company's operations are managed at a consolidated level and function as a single operating and reporting segment. The segment generates revenue from the sale of merchandise through its retail stores and e-Commerce platform, all of which are located in the United States. The Company's President and Chief Executive Officer is its Chief Operating Decision Maker ("CODM"). The CODM evaluates the financial performance of the segment to allocate resources, reinvest profits into the business, and make capital allocation decisions based on income from operations and net income, as reported in the consolidated statements of income.

The table below presents the Company's significant segment expenses and results of operations which are regularly reviewed by the CODM:

 Fiscal Years Ended
Income StatementJanuary 31,
2026		February 1,
2025		February 3,
2024
Net Sales$1,297,835 $1,217,689 $1,261,102 
Merchandise COGS (a)
447,395 422,432 444,256 
Other COGS (b)
214,582 202,470 197,781 
Personnel Costs (c)
288,453 264,991 263,728 
Other Operating Expenses85,961 86,432 84,278 
Income From Operations261,444 241,364 271,059 
Other Income, Net14,675 16,413 18,156 
Income Tax Expense66,375 62,309 69,296 
Net Income$209,744 195,468 $219,919 
(a)    Merchandise COGS represents expenses related to the sale of merchandise, including product costs, inbound freight, and shrinkage.
(b)     Other COGS consists of buying, distribution, warehousing, and occupancy expenses.
(c)     Personnel costs include wages, incentive compensation, benefits, and insurance costs related to store and non-buying related home office teammates.

As the Company operates as a single reportable segment, the additional disclosures required by ASC 280, Segment Reporting, are included in the consolidated financial statements and accompanying notes.
Free Sentinel

Want the next BUCKLE INC segments disclosure the moment it drops?

Set a Sentinel and we'll alert you the moment BUCKLE INC's next filing hits EDGAR. No credit card, your email never gets sold.

Track for free

Historical Timeline

Fiscal YearFiled
2026Apr 1, 2026Showing above
2025Apr 2, 2025
2018Apr 4, 2018
2017Mar 29, 2017
2016Mar 30, 2016

About Segments Disclosures

Segment disclosures break a company into its reportable operating units, revealing revenue, profit, and asset allocation that consolidated financial statements obscure. Under ASC 280, segments must match how the chief operating decision maker views the business, providing a window into internal management structure and resource allocation priorities.

Key signals: compare segment margins to identify which units drive profitability and which destroy value. Watch for changes in the number of reportable segments — segment aggregation or disaggregation often coincides with strategic shifts or attempts to obscure declining performance. Intersegment elimination patterns reveal internal pricing practices. The reconciliation between segment totals and consolidated figures exposes corporate overhead allocation and unallocated items. Geographic revenue concentration highlights regulatory and currency exposure. Compare segment-level capital expenditure against segment revenue to assess where management is investing for future growth versus harvesting existing assets.

Other Available Disclosures

Income TaxesRevenueEarnings Per ShareFair ValuePP&ELeasesDebtCommitmentsStock CompensationNew Standards