ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (USD $)	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 892,096	$ 720,687
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	1,532,135	1,344,368
Gain on disposal of fixed assets	(10,046)	(16,844)
Stock compensation expense	168,000	122,500
Change in assets and liabilities
Receivables	2,340,308	6,585,018
Inventories	(1,061,856)	905,702
Other current assets	(1,852,776)	(63,075)
Other assets	35,506	41,601
Accounts payable	1,709,723	6,631,539
Accrued and other liabilities	(759,729)	(1,976,916)
Net cash provided by operating activities	2,993,361	14,294,580
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of fixed assets	(1,949,812)	(2,038,016)
Investment in trademarks and patents	(4,901)	(17,782)
Proceeds from sale of fixed assets	13,702	23,141
Net cash used in investing activities	(1,941,011)	(2,032,657)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from revolving credit facility	12,535,958	9,977,125
Repayments of revolving credit facility	(15,745,000)	(23,464,475)
Net cash used in financing activities	(3,209,042)	(13,487,350)
DECREASE IN CASH AND CASH EQUIVALENTS	(2,156,692)	(1,225,427)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	4,022,579	3,650,291
CASH AND CASH EQUIVALENTS, END OF PERIOD	$ 1,865,887	$ 2,424,864