ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ 2,955,124	$ (1,950,779)
Adjustments to reconcile net income (loss) to net cash
Depreciation and amortization	3,489,590	3,813,161
Deferred compensation and pension	5,518
Loss on disposal of fixed assets	22,192	33,611
Stock compensation expense	144,044	244,215
Change in assets and liabilities
Receivables	1,235,258	2,356,306
Inventories	(7,146,279)	(10,564,897)
Other current assets	268,268	(2,407,282)
Other assets	4,789	12,878
Accounts payable	5,323,452	12,415,728
Income taxes payable	617,249
Accrued and other liabilities	836,836	1,682,575
Net cash provided by operating activities	7,756,041	5,635,516
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of fixed assets	(1,989,899)	(3,504,407)
Proceeds from sale of fixed assets	6,081	22,273
Net cash used in investing activities	(1,983,818)	(3,482,134)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from revolving credit facility	30,066,202	40,195,426
Repayments of revolving credit facility	(36,031,513)	(40,392,289)
Proceeds from exercise of stock options	14,236
Repurchase of common stock		(1,235,942)
Dividends paid on common stock	(1,636,505)	(1,657,141)
Net cash used in financing activities	(7,587,580)	(3,089,946)
DECREASE IN CASH AND CASH EQUIVALENTS	(1,815,357)	(936,564)
BEGINNING OF PERIOD	4,480,505	3,407,140
END OF PERIOD	$ 2,665,148	$ 2,470,576