CARMOUCHE, BOKENFOHR, BUCKLE & DAY

ccount balances were $ 188,740 and $ 385,632 , respectively. Forfeitures of terminated participants’ non-vested account balances are utilized to offset the Company’s discretionary matching contributions made during the plan year and to pay certain administrative expenses for the Plan. The amount utilized to fund a portion of the Company's matching contribution was $ 300,000 for fiscal 2025 and $ 200,000 for fiscal 2024. 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Accounting - The financial statements of the Plan are prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). Use of Estimates - The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the rep

ant’s vested account balance. Investments - Participants direct the investment of all contributions into various investment options offered by the Plan. Vesting - Participants are immediately vested in their voluntary contributions plus actual earnings (losses) thereon. The Company’s discretionary contributions vest over a six-year period, which is as follows: Years of Service Percent Vested Less than two 0 % Two 20 % Three 40 % Four 60 % Five 80 % Six or more 100 % 6 Notes Receivable from Participants - Participants may borrow from their individual accounts a minimum of $ 1,000 up to a maximum equal to the lesser of $ 50,000 or 50 % of their vested account balance. Loan terms range from one to five years or up to thirty years for the purchase of a primary residence. The loans are secured

pal's preapproved ESOP/KSOP plan document. Contributions - Participants may contribute from 1 % to 75 % of their eligible pay, as defined under the Plan. The Plan provides for the automatic enrollment of eligible participants at a deferral rate of 3 % of eligible pay, unless the participant affirmatively elects otherwise. The Plan also provides for an automatic 1 % annual increase in the deferral rate (up to a maximum deferral of 10 % of eligible pay) for all participants who have been automatically enrolled in the Plan, unless the participant affirmatively elects otherwise. Participants are allowed to designate all or a portion of their contributions as Roth contributions. The Company may contribute to the Plan at its discretion. In fiscal 2025 and 2024, the Company contributed 50 % of em

192 Total contributions 12,763,384 12,332,907 Interest income on notes receivable from participants 185,999 149,965 DEDUCTIONS: Benefits paid to participants 15,618,657 14,314,326 Administrative expenses 354,586 330,293 Total deductions 15,973,243 14,644,619 INCREASE IN NET ASSETS 30,191,173 22,868,553 NET ASSETS AVAILABLE FOR BENEFITS: Beginning of year 201,146,082 178,277,529 End of year $ 231,337,255 $ 201,146,082 See notes to financial statements. 5 BUCKLE 401(k) PLAN NOTES TO FINANCIAL STATEMENTS AS OF DECEMBER 31, 2025 AND 2024, AND FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024 1. DESCRIPTION OF THE PLAN The following description of the Buckle 401(k) Plan (the “Plan”) provides only general information. Participants should refer to the Plan Agreement for a more complete description o