Boot Barn reported net sales of $705.6 million for the quarter ended December 27, 2025, a 16.0% increase compared with $608.2 million in the prior-year period. Net income rose to $85.8 million, or $2.79 per diluted share, up from $75.1 million, or $2.43 per diluted share, a year earlier. Same store sales grew 5.7% overall, with retail store comps up 3.7% and e-commerce comps surging 19.6%. The quarter’s top-line strength reflected both incremental sales from 25 net new store openings and broad-based demand across footwear, apparel and accessories.

Gross profit reached $281.2 million, representing a 39.9% margin, up 60 basis points year-over-year driven by a 110-basis-point increase in merchandise margin. Supply chain efficiencies, buying economies of scale and higher penetration of exclusive brands were key contributors. SG&A expenses totaled $166.5 million, or 23.6% of net sales, compared with 22.9% in the prior year. Excluding a $6.7 million benefit last year, SG&A deleveraged by only 40 basis points, as the company absorbed payroll and store-related costs from its expanded store base while maintaining disciplined marketing spend.

Boot Barn added 25 new stores during the quarter, bringing its total count to 514 locations. Average inventory per store rose 4.1% on a same-store basis. E-commerce represented 12.8% of net sales, up from approximately 12% a year ago, underscoring ongoing digital momentum. Preliminary consolidated same store sales for the first five weeks of Q4 were up 5.7%, despite an estimated $5 million negative impact from winter storm closures, following high-single-digit comp growth in the weeks before the storms.

The company updated its full-year guidance, projecting total sales of $2.24–$2.25 billion, representing growth of 17%–18% over fiscal 2025, and consolidated same store sales growth of 6.5%–7.0%. Retail store comps are expected to rise 5.5%–6.0%, while e-commerce comps should increase 14.5%–15.0%. Boot Barn plans to open approximately 70 new stores, and anticipates gross profit of $850–$855 million (around 37.9%–38.0% of sales) and merchandise margin of roughly 50.8% of total sales. The company ended Q3 with $200 million in cash and no borrowings under its $250 million revolving credit facility.