PART I - FINANCIAL INFORMATION ITEM 1 - FINANCIAL STATEMENTS ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	9 Months Ended		12 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Dec. 31, 2011
CURRENT ASSETS:
Cash and cash equivalents	$ 3,509,973	$ 3,330,196	$ 3,650,291
Trade receivables – net	60,648,404	63,339,879	45,008,793
Other receivables	811,730	1,055,666	946,686
Inventories	73,028,601	78,887,067	65,019,048
Income tax receivable			1,164,664
Deferred income taxes	1,091,657	1,238,989	1,154,040
Prepaid expenses	2,122,697	2,822,954	2,561,941
Total current assets	141,213,062	150,674,751	119,505,463
FIXED ASSETS – net	24,396,719	23,572,687	23,557,102
IDENTIFIED INTANGIBLES	30,485,935	30,505,267	30,493,107
OTHER ASSETS	392,565	737,489	510,293
TOTAL ASSETS	196,488,281	205,490,194	174,065,965
CURRENT LIABILITIES:
Accounts payable	13,366,846	11,054,561	5,696,363
Current maturities – long term debt		2,955
Accrued expenses:
Salaries and wages	2,028,785	2,330,197	2,310,906
Taxes - other	498,437	420,082	609,992
Accrued freight	699,352	544,801	633,254
Commissions	649,537	606,048	709,201
Income taxes payable	1,676,590	1,916,316
Current portion of pension funding		3,348,035
Other	1,445,016	1,403,360	970,806
Total current liabilities	20,364,563	21,626,355	10,930,522
LONG TERM DEBT – less current maturities	41,862,634	60,054,291	35,000,000
DEFERRED INCOME TAXES	10,765,962	9,521,852	10,987,395
DEFERRED LIABILITIES	406,323	535,937	488,437
TOTAL LIABILITIES	73,399,482	91,738,435	57,406,354
COMMITMENTS AND CONTINGENCIES
Common stock, no par value;
25,000,000 shares authorized; issued and outstanding September 30, 2012 - 7,503,568; December 31, 2011 - 7,489,995 and September 30, 2011 - 7,489,995	69,694,770	69,546,028	69,572,270
Accumulated other comprehensive loss		(2,608,298)
Retained earnings	53,394,029	46,814,029	47,087,341
Total shareholders' equity	123,088,799	113,751,759	116,659,611
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 196,488,281	$ 205,490,194	$ 174,065,965