ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ 5,189,886	$ (1,505,150)
Adjustments to reconcile net income (loss) to net cash
Depreciation and amortization	5,024,500	5,763,217
Deferred income taxes		151,902
Loss on disposal of fixed assets	32,975	30,243
Reorganizational charge		877,636
Stock compensation expense	245,083	271,515
Change in assets and liabilities
Receivables	(4,373,693)	(6,739,613)
Inventories	(7,716,711)	(2,931,246)
Other current assets	264,424	(1,175,588)
Other assets	7,199	20,561
Accounts payable	5,204,387	5,763,850
Income taxes payable	1,275,893
Accrued and other liabilities	1,695,938	2,010,025
Net cash provided by operating activities	6,849,881	2,537,352
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of fixed assets	(3,453,886)	(5,178,479)
Proceeds from sale of fixed assets	329,278	31,179
Net cash used in investing activities	(3,124,608)	(5,147,300)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from revolving credit facility	49,996,460	61,981,831
Repayments of revolving credit facility	(52,950,468)	(54,709,522)
Proceeds from exercise of stock options	14,236
Repurchase of common stock	(571,580)	(1,646,587)
Dividends paid on common stock	(2,455,564)	(2,480,705)
Net cash (used in) provided by financing activities	(5,966,916)	3,145,017
CHANGE IN CASH AND CASH EQUIVALENTS	(2,241,643)	535,069
BEGINNING OF PERIOD	4,480,505	3,407,140
END OF PERIOD	$ 2,238,862	$ 3,942,209