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巴克尔 2025年度报告

2026-06-25 美股财报 EMJENNNY
报告封面

FORM 11-K ANNUAL REPORT PURSUANT TO SECTION 15(d) OFTHE SECURITIES EXCHANGE ACT OF 1934 For the Fiscal Year Ended: December31, 2025 TRANSITION REPORT PURSUANT TO SECTION 15(d) OFTHE SECURITIES EXCHANGE ACT OF 1934 For the Transition Period from: ____________ to ____________ Commission File Number: 001-12951 A.Full title of the Plan and the address of the Plan, ifdifferent from that of the issuer named below: BUCKLE 401(k) PLAN B.Name of issuer of the securities held pursuant to the Planand the address of its principal executive office: THE BUCKLE,INC.2407 WEST 24TH STREETP.O. BOX 1480KEARNEY, NEBRASKA 68848-1480 BUCKLE 401(K) PLAN REQUIRED INFORMATION Plan financial statements and schedules are prepared in accordance with the financial reporting requirements of ERISA (EmployeeRetirement Income Security Act of 1974) and are included herein as listed in the table of contents below. Table of Contents Pages (a)Financial StatementsReport of Independent Registered Public Accounting Firm3Statements of Net Assets Available for Benefits as ofDecember31, 2025 and 20244Statements of Changes in Net Assets Available for Benefits for the Years Ended December 31, 2025 and 20245Notes to Financial Statements6(b)Supplemental ScheduleForm5500, Schedule H, Part IV, Line 4(i)- Schedule of Assets (Held at End of Year) as of December31, 202511(c)Signatures12(d)Exhibit Index13Exhibit23— Consent of Independent Registered Public Accounting Firm All other schedules required by Section2520.103-10 of the Department of Labor’s Rules and Regulations for Reporting andDisclosure under the Employee Retirement Income Security Act of 1974 have been omitted because they are not applicable. REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Plan Participants and Plan Administrator of Buckle 401(k) Plan Opinion on the Financial Statements We have audited the accompanying statements of net assets available for benefits of Buckle 401(k) Plan (the "Plan") as of December31, 2025 and 2024, the related statements of changes in net assets available for benefits for the years ended December 31, 2025 and2024, and the related notes (collectively referred to as the "financial statements"). In our opinion, the financial statements presentfairly, in all material respects, the net assets available for benefits of the Plan as of December 31, 2025 and 2024, and the changes innet assets available for benefits for the years ended December 31, 2025 and 2024 in conformity with accounting principles generallyaccepted in the United States of America. Basis for Opinion These financial statements are the responsibility of the Plan's management. Our responsibility is to express an opinion on the Plan'sfinancial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting OversightBoard (United States) (PCAOB) and are required to be independent with respect to the Plan in accordance with the U.S. federalsecurities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the auditto obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud.Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due toerror or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidenceregarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles usedand significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believethat our audits provide a reasonable basis for our opinion. Report on Supplemental Schedule The supplemental schedule of assets (held at end of year) as of December 31, 2025 has been subjected to audit procedures performedin conjunction with the audit of the Plan's financial statements. The supplemental schedule is the responsibility of the Plan'smanagement. Our audit procedures included determining whether the supplemental schedule reconciles to the financial statements orthe underlying accounting and other records, as applicable, and performing procedures to test the completeness and accuracy of theinformation presented in the supplemental schedule. In forming our opinion on the supplemental schedule, we evaluated whether thesupplemental schedule, including its form and content, is presented in compliance with the Department of Labor's Rules andRegulations for Reporting and Disclosure under the Employee Retirement Income Security Act of 1974. In our opinion, such scheduleis fairly stated, in all material respects, in relation to the financial statements as a whole. /s/ Deloitte & Touche LLP Oma