The Buckle Inc. reported fiscal second-quarter diluted earnings of $0.87 per share and net sales of $319.8 million, exceeding analyst estimates of $0.81 and $314.6 million, respectively. Net sales increased 4.6% year over year, while comparable-store sales rose 2.1% and online sales increased 2.3% to $44.6 million. Women’s sales climbed 9.5% and represented 50% of quarterly sales, helped by double-digit growth in women’s denim and tops and an almost 50% increase in alternative pants. Kids’ sales rose 11%, while the men’s business was roughly flat. Gross margin improved 40 basis points to 47.8%, supported by a 65-basis-point tariff-refund benefit within the merchandise margin improvement. Excluding tariff refunds, merchandise margin still increased 45 basis points. Operating margin narrowed to 17.4% as the company increased spending on marketing, store labor and other expenses. Shares were up 3.03% at $43.93 at the time of publication Friday.