Good morning, and thank you for standing by, and welcome to Buckle's Second Quarter Earnings Release Webcast. As a reminder, all participants are currently in a listen-only mode. A question and answer session will be conducted following the company's prepared remarks with instructions given at the time. Members of Buckle's management on the call today are Dennis Nelson, President and CEO, Tom Heacock, Senior Vice President of Finance, Treasurer, and CFO, Adam Akerson, Vice President of Finance and Corporate Controller, and Brady Fritz, Senior Vice President, General Counsel, and Corporate Secretary. Before beginning, the company would like to reiterate its policy of not providing future sales or earnings guidance. All forward-looking statements made on the call are pursuant to the safe harbor provisions of the Private Securities Litigation Reform Act of 1995. Actual results may differ materially due to risks and uncertainties described in the company's SEC filings. The company undertakes no obligation to publicly update or revise these statements except as required by law. Additionally, the company does not authorize the reproduction or dissemination of transcripts or audio recordings of the company's quarterly conference calls without its express written consent. Any unauthorized reproductions or recording of the calls should not be relied upon, as the information may be inaccurate. As a reminder, today's webcast is being recorded. I'd now like to turn the conference over to your host, Tom Heacock. Good morning, and thanks for joining us this morning. Our August 21, 2026, press release report that net income for the 13-week second quarter, which ended August 1, 2026, was $44.4 million, or $0.87 per share on a diluted basis, which compares to net income of $45 million or $0.89 per share on a diluted basis for the prior year 13-week second quarter, which ended August 2, 2025. Year-to-date net income for the 26-week period ended August 1, 2026, was $91.3 million, or $1.79 per share on a diluted basis, which compares to net income of $80.2 million or $1.59 per share on a diluted basis for the prior year 26-week period ended August 2, 2025. Net sales for the 13-week second quarter increased 4.6% to $319.8 million, compared to net sales of $305.7 million for the prior year 13-week second quarter. Comparable store sales for the quarter increased 2.1% in comparison to the same 13-week period in the prior year, and our online sales increased 2.3% to $44.6 million. Year-to-date net sales increased 5.3% to $608.6 million, compared to net sales of $577.9 million for the prior year 26-week fiscal period. Comparable store sales for the year-to-date period increased 3.5% in comparison to the same 26-week period in the prior year, and our online sales increased 2.5% to $92.2 million. For both the quarter and year-to-date periods, UPTs decreased approximately 1%. The average unit retail increased approximately 4.5%, and the average transaction value increased about 3.5%. Gross margin for the quarter was 47.8%, a 40 basis point increase from 47.4% in the second quarter of 2025. For the quarter, merchandise margins improved by 110 basis points, which includes 65 basis points of impact from tariff refunds received during the quarter and was partially offset by a 70 basis point increase in buying distribution and occupancy expenses related to continued growth in the number of both new and relocated store locations. Year to date, gross margin was 47.1%, consistent with the same period in the prior year. During the period, a 55 basis point increase in merchandise margins was offset by a 55 basis point increase in buying distribution and occupancy expenses. Selling general administrative expenses for the quarter were 30.4% of net sales, compared to 29.0% for the second quarter of 2025. Year to date, SG&A was 28.1% of sales, compared to 29.8% for the same period in the prior year. The second quarter increase was due to a 45 basis point increase in marketing expenses as we increased investments in initiatives aimed at driving guest acquisition and strengthening long-term brand momentum, as well as a 35 basis point increase in store labor-related expenses, a 30 basis point increase in health insurance benefits, a 20 basis point increase in store supplies, and a 45 basis point increase in certain other SG&A categories. These increases were partially offset by a 35 basis point reduction in incentive and equity compensation accrual. Our operating margin for the quarter was 17.4%, compared to 18.4% for the second quarter of 2025. For the year-to-date period, our operating margin was 19%, compared to 17.3% for the same period last year. Income tax expense as a percentage of pre-tax net income for each of the current and prior year, quarter and year-to-date periods was 24.5%. Our press release also included a balance sheet as of August 1st, 2026, which included the following: inventory of $161.4 million, up 13.3% from the same time a year ago, and $322.9 million of total cash and investments. We ended the quarter with $191.7 million in fixed assets net of accumulated depreciation. Our capital expenditures for the quarter were $29.8 million, and depreciation expense was $6.9 million. For the year-to-date period, capital expenditures were $44.5 million, and depreciation expense was $13.4 million. Year-to-date capital spending is broken down as follows: $24.4 million for new store construction, store remodels, and technology upgrades, and $20.1 million for capital spending at the corporate headquarters and distribution center, which includes the purchase of a new corporate aircraft as a replacement for the plane that was sold during fiscal 2025. During the quarter, we opened five new stores, completed five full store remodels, four of which were relocations into new outdoor shopping centers, and closed one store. Following quarter end, we opened one additional new store, which brings our year-to-date count through today to nine new stores, 10 full remodels, and two store closures. For the remainder of the year, we anticipate opening five additional new stores and completing four more full remodel projects. The Buckle ended the quarter with 446 retail stores in 42 states, compared with 440 stores in 42 states at the end of the second quarter of 2025. I will turn the call over to Adam Akerson, our Vice President of Finance. Thanks, Tom, and good morning. Our women's business continued its strong performance during the quarter, increasing 9.5% on top of an 18.5% increase in the second quarter of 2025. The women's business represented 50% of total sales for the quarter, up from 47.5% last year, reflecting broad-based strength across key categories. Women's denim remained a standout performer, growing 11% year-over-year, supported by strong denim trends across a variety of leg openings and rises. Guests responded particularly well to the depth and versatility of the assortment, driving both unit and dollar growth, with average denim price points increasing from $85.35 - $92.50 during the quarter. Beyond traditional denim, the alternative pants category continued to be the fastest-growing segment of the women's business, increasing almost 50% year-over-year. This growth was fueled by strong guest demand for prints and colors across a range of wider leg silhouettes. Women's tops also delivered a strong performance, growing approximately 10.5% year-over-year, led by fashion and graphic styles that paired well with wider leg and patterned bottoms. Additionally, women's shorts experienced strong selling during the quarter, accelerating in July as customers shopped the summer season and began preparing for back to school. Our men's business delivered consistent performance during the quarter, with total sales remaining essentially flat to last year, representing 50% of the total company sales, compared to 52.5% in the prior year. While men's denim sales declined approximately 3.5% year-over-year, private label denim outperformed the category as the majority of the softness was concentrated in higher price point national brands. Despite the shift in brand mix, average denim price points remained consistent at $89.20 versus $89.30 last year. Slight growth in our shorts category helped offset a portion of the denim decline, reflecting guests' positive response to our seasonal assortment. Tops continued to be a bright spot within the men's business, growing 3.5% year-over-year, showcasing the strength and breadth of our assortment. Graphic tees performed particularly well across a variety of lifestyles, fabric weights, and designs, while short-sleeved woven shirts delivered strong results in both print and solid styles. Our expanded polo assortment also resonated with guests, providing style options for a range of occasions. Strong selling in hoodies generated incremental sales growth during the quarter, reflecting consistent guest demand for casual and versatile apparel. On a combined basis, accessory sales for the quarter increased approximately 2.5% against the prior year, and footwear sales increased about 0.5%. These two categories accounted for approximately 11.5% and 5%, respectively, of second quarter net sales for both fiscal 2025 and 2026. For the quarter, average accessory price points were up approximately 5%, and average footwear price points were up 10%. Our kids business delivered another outstanding quarter, increasing 11% on top of 23% increase in the second quarter of 2025. Growth was broad based across the category, led by strong performance in denim, shorts and casual bottoms, and tees. Many of the same trends driving success in our adult business resonated well with kids and parents alike, as mini-me styling remained a meaningful driver of demand. For the quarter, denim accounted for approximately 35.5% of sales, and tops accounted for approximately 30.5%, which compares with 36% and 29.5% for each in the second quarter of fiscal 2025. Our private label business for the quarter represented 44.5% of sales versus 43.5% for the second quarter of 2025. With that, we welcome your questions. Thank you. As a reminder for participants, if you would like to ask a question, please use the raise hand function in the bottom of the Zoom app. Prior to asking your question, please state your name and affiliation. Our first question comes from Mauricio Serna from UBS. Please unmute your line and ask your question. Great. Good morning. Thanks for taking our questions. Just going back to the comment on merchandise margin, I think you mentioned it was up 110 basis points. That included 65 basis points of tariff refunds. Two-part question, I guess. What drove the other 45 basis points included in merchandise margin expansion? Just on the tariff refund, are you expecting any other tariff refunds going into the back half? How are the tariff refunds being accounted for in the balance sheet at this point? Thank you. Yeah. Thank you, Mauricio. Thanks for the question. On the merchandise margins, the numbers that we gave, total merchandise margins for the quarter are up 110 basis points, offset by about 65 basis points of tariff refund impact. So absolute, they were up 45 basis points without the impact of tariff refunds. The driver of that was really a slight increase in private label. Private label was up about 100 basis points. Strong regular price selling. Markdowns are down. Really clean business there and strong sell-throughs of new product and really pretty broad-based. Both men's and women's merchandise margins were up, so just continue to work at it and find opportunities to grow that margin. So, no one specific thing, kind of a combination of things. As far as tariff, all of the refunds that we expect to receive were received. We received a total of 2.5 million during the quarter. A little over $2 million was a credit to cost of goods sold, so impacted tariff or merchandise margins in Q1, and a small amount will flow into Q2, and a small amount will flow into Q3. A little bit more impact, but most of it has been recognized. Got it. And thank you for that. A quick follow-up. I think on the SG&A side, you flagged 45 basis points of marketing deleverage. Could you give us a sense of how much were marketing dollars up on a year-over-year, and where are you seeing that? How are you feeling about the return of that investment as you think about potential acceleration in the back half of the year? Yeah, I don't know that we'll give out the dollar amount of how much it was up. It was 45 basis points, and it was spread across a number of initiatives and really pretty broad-based, focused on both new-to-file and acquisition and also retention. When you look at all of our programs, it was spread between CTV, Spotify, search, social, creators. Really, all of those things. We've increased our investment in all of them to, again, and email as well, to really focus on, again, both retention and acquisition. So have seen a nice response. Are pleased with the response we've seen and have more plans to continue to review and build there going forward. Part of it, in each of those channels, we're seeing cost increases from the providers. So that's a part of it, too. It's not just increasing spend just to attract more guests, but costs are rising, too. So that's part of it. We also have invested over the last several quarters in tooling for our marketing team to increase the data and analytics and the insights that they have to really help drive our marketing programs going forward. So that's a part of it as well. Thank you so much. Thank you. Our next question comes from Jon Braatz with Kansas City Capital. Please unmute your line and ask your question. Tom, Adam, when you look at the results over the last year or so, women's business has been relatively stronger than the men's. I am wondering if you could comment on maybe the relative weakness in the men's category versus the women. Jon, this is Dennis. I think the excitement with all the new product and fashion and the denim and casuals, and the ladies doing a great job of collecting groups for the top in our brands have really created excitement and grown their business substantially. The men's has been more consistent and is probably a little more weather sensitive. It is a solid business, and we feel really good about the men's business as well. Okay. Dennis, I don't want to nitpick or anything like that, but it's been I look back at the numbers. 50 consecutive months of year-over-year declines in footwear volumes. I know early on you had some tough comps with HEYDUDE. But is footwear being de-emphasized at all? What might account for just the sort of the softness in the footwear category? Or is it soft across the board in all footwear companies? Any thoughts on that? Well, the men's, we need a strong brand like HEYDUDE or somebody like that to have huge volume. Seeing how it's still a steady business for us, but not where we had the big business several years ago, where we had kind of exclusive styles in depth there. On the ladies business, it's pretty consistent and kind of depends on the fashion. But the men's will be a small part of our business until we hit the right new fashion item to drive it. My understanding is that the footwear business is difficult right now for most people. Okay. All right. Thank you, Dennis. Yes. Thank you. Our next question comes from Mauricio Serna with UBS Investment Bank. Please unmute your line and ask your question. Great. Just a quick follow-up. I think you talked a little bit about back to school. There's been some talk about there's been a bit of a delay on that, and that might be weighing on the retail environment. Any thoughts on that? Maybe in July, that was a bit of a reason why comps were a little bit relatively slow, and maybe that you're seeing some of that improvement as that spending shifted a little bit more towards August. Just any comments on what you're seeing related to back to school would be very helpful. Thank you. Well, I think it's each year the tax-frees kind of change dates, which months they're in, and we hear certain states maybe start school a little later or a little earlier at different times. So over the total stores, it's difficult to call that out. But I know that creates some challenges for comps in certain markets. But overall, it seems to average out most of the time. Thank you very much. Thank you. As a reminder, if you'd like to ask a question, please use the raise hand function at the bottom of your Zoom screen. There are no further questions. I'll now hand the call back over to Buckle for any closing remarks. If there are no further questions, we'll wrap up the call. Thank you everyone for participating, and have a wonderful rest of the day.