Boot Barn Holdings (BOOT) Earnings: Q2 Fiscal 2027 Results

The quarter ended September 26, 2026 and Boot Barn published the results on October 28, 2026. Revenue and diluted EPS are shown against Q2 fiscal 2026, the same quarter a year earlier, which takes seasonal swings out of the comparison.

• Boot Barn's fiscal year ends on the Saturday closest to March 31. Q2 fiscal 2027 is the thirteen weeks ended September 26, 2026.
• Boot Barn operates as one reportable segment. Q2 fiscal 2027 EPS includes an estimated $0.05 per share benefit from tariff refunds.

Source: Boot Barn Q2 fiscal 2027 results, October 28, 2026. Also in the Form 10-Q for the quarter ended September 26, 2026. Figures as reported; checked against the release on November 10, 2026.

From the earnings release

The first two lines are Boot Barn's outlook for the third fiscal quarter ending December 26, 2026; the last two are for the fiscal year ending March 27, 2027.

In its Q2 fiscal 2027 release, Boot Barn said:

“Total sales of $785 million to $802 million, representing growth of 11% to 14% over the prior-year period.”

“Net income per diluted share of $3.03 to $3.19, based on 30.0 million weighted average diluted shares outstanding.”

“Total sales of $2.565 billion to $2.593 billion, representing growth of 14% to 15% over Fiscal 2026.”

“Net income per diluted share of $8.72 to $9.00 based on 30.2 million weighted average diluted shares outstanding, representing growth of 19% to 22% over Fiscal 2026.”

Source: Boot Barn Q2 fiscal 2027 release, Oct 28, 2026.

This is the company's own guidance as of Oct 28, 2026, quoted as given. Walnut does not make forecasts of its own. Analyst estimates for the coming quarters are on the BOOT forecast page.

Revenue and diluted EPS for the last 5 quarters. Each date links to that quarter's release.

Net sales and GAAP diluted EPS, each as first reported in that quarter's release. The third fiscal quarter, which includes the holiday season, is Boot Barn's largest.

We do not hold a confirmed date for Boot Barn's next report. Companies post the date on their investor relations site a few weeks ahead, usually with the time of the conference call.

Each quarter keeps its own page with the figures as reported, so a link to one stays pointed at the same numbers after the next report.

• Q2 fiscal 2027 (this page), reported Oct 28, 2026

Boot Barn is a western and work wear retailer, and its net sales rose 15.1% to $581.8 million in Q2 fiscal 2027 from $505.4 million. Boot Barn said the increase came from incremental sales from new stores and a 1.4% rise in consolidated same store sales, made up of 1.0% in retail stores and 5.2% in e-commerce. (Boot Barn Q2 fiscal 2027 release, Oct 28, 2026)

Boot Barn's growth comes mostly from new stores. It opened 19 stores in the quarter and had 584 in 49 states at September 26, 2026, against 539 at March 28, 2026, and it has raised its fiscal 2027 opening plan to 75 to 80 stores from 70. Boot Barn estimates its U.S. store potential at 1,200 stores; its supplemental presentation puts first-year net sales of a new store at about $3.2 million, with a payback period of about 1.8 years. (Boot Barn Q2 fiscal 2027 release, Oct 28, 2026; Boot Barn Form 10-K, fiscal 2026, May 14, 2026; Boot Barn supplemental financial presentation, Q2 fiscal 2027, Oct 28, 2026)

Stores accounted for 91% of Boot Barn's Q2 fiscal 2027 net sales and e-commerce for 9%, the same split as a year earlier. By category, footwear was 47% of net sales (48% a year earlier), apparel 37% and hats, accessories and other 16%. About 0.3% of net sales came from customers outside the United States. (Boot Barn Form 10-Q, Q2 fiscal 2027, Oct 28, 2026)

By month, Boot Barn's consolidated same store sales were -0.3% in fiscal July, 2.1% in fiscal August and 2.0% in fiscal September, and preliminary figures for the five weeks ended October 24, 2026 show 0.4%, with e-commerce at -0.9%. Total net sales in those five weeks rose 13.9%. (Boot Barn Q2 fiscal 2027 release, Oct 28, 2026)

Boot Barn's exclusive brands, such as Cody James, Shyanne, Idyllwind and Hawx, are part of how it raises margin. Its supplemental presentation shows exclusive brand penetration of 40.8% of sales in fiscal 2026 and a long-term target of 50.0%. (Boot Barn Form 10-K, fiscal 2026, May 14, 2026; Boot Barn supplemental financial presentation, Q2 fiscal 2027, Oct 28, 2026)

Boot Barn reports GAAP EPS only. Diluted EPS rose 26.3% to $1.73 in Q2 fiscal 2027 from $1.37, and included an estimated $0.05 per share benefit from tariff refunds; excluding it, Boot Barn said EPS rose 22.6%. Gross profit included $2.2 million of tariff refunds recognized in cost of goods sold. (Boot Barn Q2 fiscal 2027 release, Oct 28, 2026)

Boot Barn's merchandise margin rate rose 190 basis points: 130 basis points from lower freight expense against elevated freight costs a year earlier, 40 from tariff refunds and 20 from product margin. Gross profit rate rose 80 basis points to 37.2% after 110 basis points of deleverage in buying, occupancy and distribution center costs, and operating margin rose to 12.1% from 11.2%. The effective tax rate was 25.8% in both periods. (Boot Barn Q2 fiscal 2027 release, Oct 28, 2026)

Boot Barn repurchased 240,937 shares for $35 million in the quarter, and on October 21, 2026 its board authorized an additional $400 million, leaving approximately $468 million available. Diluted weighted average shares were 30,412 thousand, against 30,750 thousand a year earlier. Boot Barn had $97 million of cash and nothing drawn under its $500 million revolving credit facility. (Boot Barn Q2 fiscal 2027 release, Oct 28, 2026)

Diluted EPS divides net income by the weighted average number of shares outstanding in the quarter, plus the shares that options and other equity awards could add. Buybacks shrink that count and lift EPS for the same profit; share issuance and stock awards enlarge it.

Boot Barn gives quarterly and full-year guidance in its release. For the third fiscal quarter ending December 26, 2026 it expects total sales of $785 million to $802 million, growth of 11% to 14%, consolidated same store sales of (1.0)% to 1.0%, and net income per diluted share of $3.03 to $3.19. The third quarter, which includes the Christmas season, produced approximately 31% of Boot Barn's net sales in fiscal 2026. (Boot Barn Q2 fiscal 2027 release, Oct 28, 2026; Boot Barn Form 10-K, fiscal 2026, May 14, 2026)

For fiscal 2027 Boot Barn now expects total sales of $2.565 billion to $2.593 billion, consolidated same store sales growth of 0.8% to 2.0%, and net income per diluted share of $8.72 to $9.00, growth of 19% to 22%. That includes an estimated $0.45 benefit from tariff refunds. It expects merchandise margin of approximately 52.3% of sales and capital expenditures of $135 million to $140 million, net of landlord allowances. (Boot Barn Q2 fiscal 2027 release, Oct 28, 2026)

A consensus figure is the average of the models published by the analysts who cover Boot Barn, collected by a data provider and revised up to the day of the report. A quarter that lands above it says how expectations were set as much as how the business did, and the share price on the day also reflects the guidance and the lines no consensus covers.

The consensus figures on this page are Yahoo Finance's, as pulled on the date shown. Each comes with the number of analysts behind it; the smaller that number, the more one revised estimate can move the average.

The figures below are the ones Boot Barn's own release and filings put weight on for Q2 fiscal 2027, with the latest reported value for each.

What the quarter means for a holding is a separate question from what it reported. The case for and against owning BOOT is on is BOOT a buy or a sell?, what analysts expect next is on the BOOT forecast, and what the company does is on the Boot Barn Holdings (BOOT) stock page.

Every number on this page can be traced to a document Boot Barn published. Checking one takes a couple of minutes, and it is worth doing before you quote a figure anywhere.

• The results release is the document linked in the source line above. Companies publish it on their investor relations site at the moment results go out, and it carries the headline tables: revenue, operating income, net income and EPS for the quarter and the year-ago quarter.
• The same release is filed with the SEC as Exhibit 99.1 to a Form 8-K under Item 2.02, usually on the day of the report. The SEC copy does not change after the fact, which makes it the safer thing to link when you cite a number.
• The quarterly report (Form 10-Q) follows within a few weeks and carries the full financial statements, the segment note and management's discussion of what changed. The fourth quarter is covered by the annual report (Form 10-K) instead.
• Restated comparisons are flagged in the notes on this page. When a company redraws its segments or changes how it adjusts EPS, it restates the year-ago column, so the year-ago figure in a new release can differ from the one printed a year ago. This page always uses the comparison in the newer release, because that is the like-for-like one.

A walk-through of every line in a release, with what each one tells you, is in how to read an earnings report.