ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (USD $)	9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 6,306,688	$ 8,033,583
Adjustments to reconcile net income to net cash
Depreciation and amortization	4,337,217	4,279,667
Deferred compensation and other		670,552
Deferred income taxes	(159,050)	126,279
(Gain) loss on disposal of fixed assets	(61,515)	37,320
Stock compensation expense	122,500	122,500
Change in assets and liabilities
Receivables	(15,504,655)	(15,890,635)
Inventories	(8,009,553)	(20,034,511)
Other current assets	1,603,908	(1,029,102)
Other assets	117,728	485,223
Accounts payable	7,588,751	2,275,812
Accrued and other liabilities	1,681,444	574,398
Net cash used in operating activities	(1,976,537)	(20,348,914)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of fixed assets	(5,111,209)	(6,020,945)
Investment in trademarks and patents	(30,104)	(46,098)
Proceeds from sale of fixed assets	114,898	50,767
Net cash used in investing activities	(5,026,415)	(6,016,276)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from revolving credit facility	50,047,109	67,246,458
Repayments of revolving credit facility	(43,184,475)	(40,290,000)
Repayments of long-term debt		(1,995,030)
Proceeds from exercise of stock options		371,427
Net cash provided by financing activities	6,862,634	25,332,855
DECREASE IN CASH AND CASH EQUIVALENTS	(140,318)	(1,032,335)
BEGINNING OF PERIOD	3,650,291	4,362,531
END OF PERIOD	$ 3,509,973	$ 3,330,196