ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (USD $)	9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 8,033,583	$ 4,645,221
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization	4,279,667	4,209,421
Deferred compensation and other	670,552	420,891
Deferred income taxes	126,279,000,000	(26,334,000,000)
Loss on disposal of fixed assets	37,320	14,038
Stock compensation expense	122,500	129,900
Change in assets and liabilities
Receivables	(15,890,635)	(15,272,563)
Inventories	(20,034,511)	(7,493,310)
Other current assets	(1,029,102)	(185,515)
Other assets	485,223	1,145,769
Accounts payable	2,275,812	2,740,554
Accrued and other liabilities	574,398	3,691,301
Net cash used in operating activities	(20,348,914)	(5,980,627)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of fixed assets	(6,020,945)	(3,729,619)
Investment in trademarks and patents	(46,098)	(23,118)
Proceeds from sale of fixed assets	50,767	24,860
Net cash used in investing activities	(6,016,276)	(3,727,877)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from revolving credit facility	67,246,458	196,671,708
Repayments of revolving credit facility	(40,290,000)	(169,463,530)
Debt financing costs		(150,000)
Repayments of long-term debt	(1,995,030)	(29,380,841)
Issuance of common stock, net of issuance costs		14,105,600
Proceeds from exercise of stock options	371,427	94,380
Net cash provided by financing activities	25,332,855	11,877,317
(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(1,032,335)	2,168,813
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	4,362,531	1,797,093
CASH AND CASH EQUIVALENTS, END OF PERIOD	$ 3,330,196	$ 3,965,906