ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
NET SALES	$ 58,454,954	$ 62,560,094	$ 121,527,907	$ 120,090,039
COST OF GOODS SOLD	40,291,433	46,296,834	83,616,306	84,915,887
GROSS MARGIN	18,163,521	16,263,260	37,911,601	35,174,152
SELLING, GENERAL AND
ADMINISTRATIVE EXPENSES	15,904,935	18,807,595	33,286,844	37,939,489
INCOME (LOSS) FROM OPERATIONS	2,258,586	(2,544,335)	4,624,757	(2,765,337)
OTHER INCOME AND (EXPENSE):
Interest expense, net	(80,096)	(142,215)	(170,489)	(278,191)
Other – net	32,693	19,221	22,856	86,749
Total Other Income and Expenses	(47,403)	(122,994)	(147,633)	(191,442)
INCOME (LOSS) BEFORE INCOME TAX EXPENSE (BENEFIT)	2,211,183	(2,667,329)	4,477,124	(2,956,779)
INCOME TAX EXPENSE (BENEFIT)	752,000	(908,000)	1,522,000	(1,006,000)
COMPREHENSIVE INCOME (LOSS)	$ 1,459,183	$ (1,759,329)	$ 2,955,124	$ (1,950,779)
NET INCOME (LOSS) PER SHARE
Basic (in Dollars per share)	$ 0.20	$ (0.23)	$ 0.40	$ (0.26)
Diluted (in Dollars per share)	$ 0.20	$ (0.23)	$ 0.40	$ (0.26)
COMMON SHARES OUTSTANDING
Basic (in Shares)	7,442,000	7,530,579	7,438,000	7,556,873
Diluted (in Shares)	7,445,268	7,530,579	7,441,514	7,556,873