{"url_path":"/sec/boot/10-k/2026/item-3","section_key":"item-3","section_title":"Item 3 Legal Proceeding****s**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-05-14","source_url":"https://www.sec.gov/Archives/edgar/data/1610250/0001104659-26-061346-index.html","accession_number":"0001104659-26-061346","cik":"0001610250","ticker":"BOOT","issuer_name":"Boot Barn Holdings, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1610250/0001104659-26-061346-index.html","primary_entity_key":"0001610250","primary_entity_name":"Boot Barn Holdings, Inc."},"word_count":212,"has_tables":true,"body_markdown":"**Item 3. Legal Proceeding****s**\n\nWe are involved, from time to time, in litigation that is incidental to our business. We have reviewed these matters to determine if reserves are required for losses that are probable and reasonable to estimate in accordance with Financial Accounting Standards Board Accounting Standards Codification Topic 450, *Contingencies*. We evaluate such reserves, if any, based upon several criteria, including the merits of each claim, settlement discussions and advice from outside legal counsel, as well as indemnification of amounts expended by our insurers or others, if any.\n\nDuring the normal course of our business, we have made certain indemnifications and commitments under which we may be required to make payments for certain transactions. These indemnifications include those given to various lessors in connection with facility leases for certain claims arising from such facility leases, and indemnifications to our directors and officers to the maximum extent permitted under the laws of the State of Delaware. The majority of these indemnifications and commitments do not provide for any limitation of the maximum potential future payments we could be obligated to make, and their duration may be indefinite. We have not recorded any liability for these indemnifications and commitments in the consolidated balance sheets as the impact is expected to be immaterial."}