ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
NET SALES	$ 64,675,082	$ 73,218,247	$ 186,202,989	$ 193,308,286
COST OF GOODS SOLD	45,163,538	53,452,487	128,779,845	138,368,374
GROSS MARGIN	19,511,544	19,765,760	57,423,144	54,939,912
OPERATING EXPENSE
Selling, general, and administrative expenses	16,026,654	17,745,691	49,313,498	55,685,180
Reorganizational charge		1,159,527		1,159,527
Total operating expense	16,026,654	18,905,218	49,313,498	56,844,707
INCOME (LOSS) FROM OPERATIONS	3,484,890	860,542	8,109,646	(1,904,795)
OTHER INCOME AND (EXPENSE):
Interest expense, net	(110,332)	(181,040)	(280,824)	(459,231)
Other – net	12,206	(3,873)	35,064	82,876
Total other income and (expense)	(98,126)	(184,913)	(245,760)	(376,355)
INCOME (LOSS) BEFORE INCOME TAX EXPENSE (BENEFIT)	3,386,764	675,629	7,863,886	(2,281,150)
INCOME TAX EXPENSE (BENEFIT)	1,152,000	230,000	2,674,000	(776,000)
COMPREHENSIVE INCOME (LOSS)	$ 2,234,764	$ 445,629	$ 5,189,886	$ (1,505,150)
NET INCOME (LOSS) PER SHARE
Basic (in Dollars per share)	$ 0.30	$ 0.06	$ 0.70	$ (0.20)
Diluted (in Dollars per share)	$ 0.30	$ 0.06	$ 0.70	$ (0.20)
COMMON SHARES OUTSTANDING
Basic (in Shares)	7,437,913	7,480,733	7,438,061	7,531,308
Diluted (in Shares)	7,443,001	7,504,521	7,441,378	7,531,308