ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (USD $)	6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 2,664,376	$ 939,251
Adjustments to reconcile net income to net cash (used in) provided by operating activities:
Depreciation and amortization	3,129,940	2,822,201
Loss (gain) on disposal of fixed assets	10,714	(57,503)
Stock compensation expense	168,000	122,500
Change in assets and liabilities
Receivables	(1,795,556)	8,465,396
Inventories	(13,963,696)	(9,029,873)
Other current assets	(1,005,512)	552,851
Other assets	32,784	73,768
Accounts payable	5,658,892	4,990,781
Accrued and other liabilities	354,678	(1,614,007)
Net cash (used in) provided by operating activities	(4,745,380)	7,265,365
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of fixed assets	(3,654,890)	(4,051,981)
Investment in trademarks and patents	(31,062)	(22,547)
Proceeds from sale of fixed assets	37,801	99,820
Net cash used in investing activities	(3,648,151)	(3,974,708)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from revolving credit facility	36,896,833	30,019,432
Repayments of revolving credit facility	(28,920,000)	(35,109,475)
Dividends paid on common stock	(750,357)
Net cash provided by (used in) financing activities	7,226,476	(5,090,043)
DECREASE IN CASH AND CASH EQUIVALENTS	(1,167,055)	(1,799,386)
BEGINNING OF PERIOD	4,022,579	3,650,291
END OF PERIOD	$ 2,855,524	$ 1,850,905