ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
NET SALES	$ 59,419,751	$ 44,408,358	$ 113,135,227	$ 97,734,276
COST OF GOODS SOLD	39,109,264	29,056,731	74,153,970	64,360,568
GROSS MARGIN	20,310,487	15,351,627	38,981,257	33,373,708
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES	17,441,736	14,893,727	34,605,918	31,635,785
INCOME FROM OPERATIONS	2,868,751	457,900	4,375,339	1,737,923
OTHER INCOME AND (EXPENSES):
Interest expense, net	(147,194)	(130,606)	(276,752)	(274,953)
Other – net	4,723	13,270	(211)	4,281
Total other - net	(142,471)	(117,336)	(276,963)	(270,672)
INCOME BEFORE INCOME TAXES	2,726,280	340,564	4,098,376	1,467,251
INCOME TAX EXPENSE	954,000	122,000	1,434,000	528,000
COMPREHENSIVE INCOME	$ 1,772,280	$ 218,564	$ 2,664,376	$ 939,251
NET INCOME PER SHARE
Basic (in Dollars per share)	$ 0.24	$ 0.03	$ 0.35	$ 0.13
Diluted (in Dollars per share)	$ 0.24	$ 0.03	$ 0.35	$ 0.13
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING
Basic (in Shares)	7,516,448	7,503,568	7,516,306	7,503,419
Diluted (in Shares)	7,516,448	7,503,568	7,516,306	7,503,419