ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Jun. 30, 2013	Dec. 31, 2012	Jun. 30, 2012
CURRENT ASSETS:
Cash and cash equivalents	$ 2,855,524	$ 4,022,579	$ 1,850,905
Trade receivables – net	46,429,928	44,555,057	36,729,487
Other receivables	496,669	575,984	760,596
Inventories	81,159,941	67,196,245	74,048,921
Income tax receivable	270,878		933,293
Deferred income taxes	1,252,030	1,252,030	1,154,040
Prepaid expenses	2,862,360	2,127,726	2,240,461
Total current assets	135,327,330	119,729,621	117,717,703
FIXED ASSETS – net	24,418,143	24,252,465	24,822,919
IDENTIFIED INTANGIBLES	30,503,659	30,498,802	30,490,861
OTHER ASSETS	330,743	363,527	436,525
TOTAL ASSETS	190,579,875	174,844,415	173,468,008
CURRENT LIABILITIES:
Accounts payable	15,252,448	9,930,518	10,740,705
Salaries and wages	1,157,593	592,568	1,122,898
Taxes - other	793,439	704,064	595,214
Accrued freight	652,695	857,991	511,152
Commissions	584,890	711,459	457,214
Income taxes payable		335,210
Other	1,577,503	1,162,650	933,674
Total current liabilities	20,018,568	14,294,460	14,360,857
LONG TERM DEBT	31,438,173	23,461,340	29,909,957
DEFERRED INCOME TAXES	11,148,333	11,148,333	10,987,395
DEFERRED LIABILITIES	255,906	303,406	488,437
TOTAL LIABILITIES	62,860,980	49,207,539	55,746,646
Common stock, no par value;
25,000,000 shares authorized; issued and outstanding June 30, 2013 - 7,516,448; December 31, 2012 - 7,503,568 and June 30, 2012 - 7,503,568	69,862,770	69,694,770	69,694,770
Retained earnings	57,856,125	55,942,106	48,026,592
Total shareholders' equity	127,718,895	125,636,876	117,721,362
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 190,579,875	$ 174,844,415	$ 173,468,008