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Boot Barn Holdings BOOT Business Segments — Direct Operating Costs

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Other financials

Income statement

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Revenue$593.5M+17.7%
Gross profit$239.9M+21.6%
Operating income$90.5M+28.0%
Net income$70.1M+31.3%
EPS (diluted)$2.29+31.6%

Balance sheet

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Cash & equivalents$139.3M+46.1%
Total debt$806.0M+35.0%
Total equity$1.4B+16.0%
Total assets$2.6B+22.7%

Cash flow

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Operating cash flow$83.8M+13.5%
CapEx$51.1M+62.4%
Free cash flow$32.8M-22.7%

Valuation

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Market cap$4.97B-3.0%
Enterprise value$5.63B+0.2%
P/E20.5×-5.7×
P/S2.1×-0.5×

Profitability

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Gross margin38.5%+0.4pp
Operating margin13.6%+0.6pp
Net margin10.4%+0.5pp
FCF margin1.4%

Returns & leverage

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Return on equity19.2%+1.0pp
Debt / equity0.6×+0.1×
Current ratio2.5×0.0×

Where this comes from

Reported directly by Boot Barn Holdings in its filing.

Tagged under the XBRL concept us-gaap:DirectOperatingCosts.

The source filing: Boot Barn Holdings’s 10-Q, filed July 29, 2026.

Filed
Jul 29, 2026, 5:27 PM EDT
Fiscal quarter
Q1 FY2027
Calendar quarter
Q2 2026
Accession
0001104659-26-088262
(In thousands)Thirteen Weeks Ended / June 27, 2026Thirteen Weeks Ended / June 28, 2025
Net Sales$593,515$504,067
Less:
Merchandise cost of goods sold1271,608241,667
Buying, occupancy, and distribution center expenses282,01565,179
Gross profit239,892197,221
Selling expenses3110,19792,142
Other general and administrative expenses439,16934,359
Income from operations90,52670,720

Item 1. Condensed Consolidated Financial Statements (Unaudited)

FAQ

What is Boot Barn Holdings's business segments — direct operating costs?
Boot Barn Holdings (BOOT) reported business segments — direct operating costs of $82.02M in Q2 2026.
How has Boot Barn Holdings's business segments — direct operating costs changed year-over-year?
Boot Barn Holdings's business segments — direct operating costs increased by 25.8% year-over-year, from $65.18M to $82.02M.
What is the long-term trend for Boot Barn Holdings's business segments — direct operating costs?
Over 3 years (2023 to 2026), Boot Barn Holdings's business segments — direct operating costs has grown at a 19.2% compound annual growth rate (CAGR), from $170.47M to $288.87M.
What does business segments — direct operating costs mean?
These are the variable costs directly attributable to the operation of retail stores and e-commerce fulfillment, such as store-level labor, utilities, and shipping expenses. This metric provides insight into the operational efficiency of the company's physical and digital sales channels. It helps management assess the scalability of the retail model as the store footprint expands.

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