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Side-by-side financial comparison of Proficient Auto Logistics, Inc (PAL) and ROCKY BRANDS, INC. (RCKY). Click either name above to swap in a different company.

ROCKY BRANDS, INC. is the larger business by last-quarter revenue ($139.7M vs $91.5M, roughly 1.5× Proficient Auto Logistics, Inc). ROCKY BRANDS, INC. runs the higher net margin — 4.7% vs -1.5%, a 6.2% gap on every dollar of revenue.

Proficient Auto Logistics, Inc. is a specialized automotive sector logistics provider. It offers tailored solutions including finished vehicle transport, auto parts storage and distribution, and supply chain support for automotive industry stakeholders, prioritizing reliable, efficient service delivery.

Rocky Brands, Inc., formerly known as Rocky Shoes & Boots, Inc., is a company which designs, develops, manufactures, and markets outdoor, work, western and military footwear, and other outdoor and work apparel and accessories. The company was founded in 1932 in Nelsonville, Ohio, and still maintains its corporate headquarters there.

PAL vs RCKY — Head-to-Head

Bigger by revenue
RCKY
RCKY
1.5× larger
RCKY
$139.7M
$91.5M
PAL
Higher net margin
RCKY
RCKY
6.2% more per $
RCKY
4.7%
-1.5%
PAL

Income Statement — Q3 FY2024 vs Q4 FY2025

Metric
PAL
PAL
RCKY
RCKY
Revenue
$91.5M
$139.7M
Net Profit
$-1.4M
$6.5M
Gross Margin
41.3%
Operating Margin
-2.4%
6.9%
Net Margin
-1.5%
4.7%
Revenue YoY
9.1%
Net Profit YoY
35.7%
EPS (diluted)
$-0.05
$0.86

Green = leading value per metric. Periods may differ when fiscal calendars don't align.

8-Quarter Revenue & Profit Trend

Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.

Revenue
PAL
PAL
RCKY
RCKY
Q4 25
$139.7M
Q3 25
$122.5M
Q2 25
$105.6M
Q1 25
$114.1M
Q4 24
$128.1M
Q3 24
$91.5M
$114.6M
Q2 24
$98.3M
Q1 24
$112.9M
Net Profit
PAL
PAL
RCKY
RCKY
Q4 25
$6.5M
Q3 25
$7.2M
Q2 25
$3.6M
Q1 25
$4.9M
Q4 24
$4.8M
Q3 24
$-1.4M
$5.3M
Q2 24
$-1.2M
Q1 24
$2.5M
Gross Margin
PAL
PAL
RCKY
RCKY
Q4 25
41.3%
Q3 25
40.2%
Q2 25
41.0%
Q1 25
41.2%
Q4 24
41.5%
Q3 24
38.1%
Q2 24
38.7%
Q1 24
39.1%
Operating Margin
PAL
PAL
RCKY
RCKY
Q4 25
6.9%
Q3 25
9.6%
Q2 25
6.8%
Q1 25
7.6%
Q4 24
6.6%
Q3 24
-2.4%
8.8%
Q2 24
4.6%
Q1 24
7.1%
Net Margin
PAL
PAL
RCKY
RCKY
Q4 25
4.7%
Q3 25
5.9%
Q2 25
3.4%
Q1 25
4.3%
Q4 24
3.7%
Q3 24
-1.5%
4.6%
Q2 24
-1.3%
Q1 24
2.3%
EPS (diluted)
PAL
PAL
RCKY
RCKY
Q4 25
$0.86
Q3 25
$0.96
Q2 25
$0.48
Q1 25
$0.66
Q4 24
$0.65
Q3 24
$-0.05
$0.70
Q2 24
$-0.17
Q1 24
$0.34

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
PAL
PAL
RCKY
RCKY
Cash + ST InvestmentsLiquidity on hand
$16.8M
$2.9M
Total DebtLower is stronger
$64.0M
$122.6M
Stockholders' EquityBook value
$338.5M
$252.1M
Total Assets
$498.2M
$477.5M
Debt / EquityLower = less leverage
0.19×
0.49×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
PAL
PAL
RCKY
RCKY
Q4 25
$2.9M
Q3 25
$3.3M
Q2 25
$2.8M
Q1 25
$2.6M
Q4 24
$3.7M
Q3 24
$16.8M
$3.7M
Q2 24
$4.1M
Q1 24
$3.1M
Total Debt
PAL
PAL
RCKY
RCKY
Q4 25
$122.6M
Q3 25
$139.0M
Q2 25
$132.5M
Q1 25
$128.6M
Q4 24
$128.7M
Q3 24
$64.0M
$150.3M
Q2 24
$152.4M
Q1 24
$156.0M
Stockholders' Equity
PAL
PAL
RCKY
RCKY
Q4 25
$252.1M
Q3 25
$246.1M
Q2 25
$239.1M
Q1 25
$236.2M
Q4 24
$232.2M
Q3 24
$338.5M
$228.3M
Q2 24
$223.8M
Q1 24
$225.3M
Total Assets
PAL
PAL
RCKY
RCKY
Q4 25
$477.5M
Q3 25
$494.0M
Q2 25
$471.0M
Q1 25
$468.2M
Q4 24
$457.3M
Q3 24
$498.2M
$475.0M
Q2 24
$467.9M
Q1 24
$466.5M
Debt / Equity
PAL
PAL
RCKY
RCKY
Q4 25
0.49×
Q3 25
0.57×
Q2 25
0.55×
Q1 25
0.54×
Q4 24
0.55×
Q3 24
0.19×
0.66×
Q2 24
0.68×
Q1 24
0.69×

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
PAL
PAL
RCKY
RCKY
Operating Cash FlowLast quarter
$17.6M
Free Cash FlowOCF − Capex
$16.7M
FCF MarginFCF / Revenue
12.0%
Capex IntensityCapex / Revenue
0.6%
Cash ConversionOCF / Net Profit
2.70×
TTM Free Cash FlowTrailing 4 quarters
$9.7M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
PAL
PAL
RCKY
RCKY
Q4 25
$17.6M
Q3 25
$-3.3M
Q2 25
$812.0K
Q1 25
$1.2M
Q4 24
$24.4M
Q3 24
$4.5M
Q2 24
$6.5M
Q1 24
$17.4M
Free Cash Flow
PAL
PAL
RCKY
RCKY
Q4 25
$16.7M
Q3 25
$-5.2M
Q2 25
$-2.4M
Q1 25
$529.0K
Q4 24
$22.9M
Q3 24
$3.5M
Q2 24
$4.6M
Q1 24
$17.1M
FCF Margin
PAL
PAL
RCKY
RCKY
Q4 25
12.0%
Q3 25
-4.2%
Q2 25
-2.2%
Q1 25
0.5%
Q4 24
17.9%
Q3 24
3.0%
Q2 24
4.7%
Q1 24
15.2%
Capex Intensity
PAL
PAL
RCKY
RCKY
Q4 25
0.6%
Q3 25
1.5%
Q2 25
3.0%
Q1 25
0.6%
Q4 24
1.2%
Q3 24
0.9%
Q2 24
1.9%
Q1 24
0.2%
Cash Conversion
PAL
PAL
RCKY
RCKY
Q4 25
2.70×
Q3 25
-0.46×
Q2 25
0.23×
Q1 25
0.25×
Q4 24
5.08×
Q3 24
0.85×
Q2 24
Q1 24
6.82×

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

Revenue Breakdown by Segment

PAL
PAL

Segment breakdown not available.

RCKY
RCKY

Wholesale$79.6M57%
Retail1$57.0M41%
Contract Manufacturing$3.2M2%

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