ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (USD $)	3 Months Ended
	Mar. 31, 2012	Mar. 31, 2011
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 720,687	$ 541,616
Adjustments to reconcile net income to net cash
Depreciation and amortization	1,344,368	1,454,857
Deferred compensation and other		105,889
(Gain) loss on disposal of fixed assets	(16,844)	36,526
Stock compensation expense	122,500	122,500
Change in assets and liabilities
Receivables	6,585,018	10,034,061
Inventories	905,702	(2,802,284)
Other current assets	(63,075)	(1,499,705)
Other assets	41,601	(325,596)
Accounts payable	6,631,539	1,416,419
Accrued and other liabilities	(1,976,916)	(2,172,949)
Net cash provided by operating activities	14,294,580	6,911,334
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of fixed assets	(2,038,016)	(2,055,667)
Investment in trademarks and patents	(17,782)	(28,706)
Proceeds from sale of fixed assets	23,141	1,724
Net cash used in investing activities	(2,032,657)	(2,082,649)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from revolving credit facility	9,977,125	16,246,162
Repayments of revolving credit facility	(23,464,475)	(23,445,000)
Repayments of long-term debt		(133,144)
Proceeds from exercise of stock options		371,427
Net cash used in financing activities	(13,487,350)	(6,960,555)
DECREASE IN CASH AND CASH EQUIVALENTS	(1,225,427)	(2,131,870)
BEGINNING OF PERIOD	3,650,291	4,362,531
END OF PERIOD	$ 2,424,864	$ 2,230,661