ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2012
CURRENT ASSETS:
Cash and cash equivalents	$ 4,580,425	$ 4,022,579	$ 3,509,973
Trade receivables – net	60,620,981	44,555,057	60,648,404
Other receivables	358,717	575,984	811,730
Inventories	78,900,140	67,196,245	73,028,601
Deferred income taxes	1,223,479	1,252,030	1,091,657
Prepaid expenses	2,259,419	2,127,726	2,122,697
Total current assets	147,943,161	119,729,621	141,213,062
FIXED ASSETS – net	24,978,962	24,252,465	24,396,719
IDENTIFIED INTANGIBLES	30,511,954	30,498,802	30,485,935
OTHER ASSETS	291,862	363,527	392,565
TOTAL ASSETS	203,725,939	174,844,415	196,488,281
CURRENT LIABILITIES:
Accounts payable	13,099,826	9,930,518	13,366,846
Accrued expenses:
Salaries and wages	1,343,374	592,568	2,028,785
Taxes - other	654,143	704,064	498,437
Accrued freight	896,795	857,991	699,352
Commissions	535,842	711,459	649,537
Income taxes payable	1,027,176	335,210	1,676,590
Other	2,550,044	1,162,650	1,445,016
Total current liabilities	20,107,200	14,294,460	20,364,563
LONG TERM DEBT	42,366,415	23,461,340	41,862,634
DEFERRED INCOME TAXES	11,096,260	11,148,333	10,765,962
DEFERRED LIABILITIES	255,906	303,406	406,323
TOTAL LIABILITIES	73,825,781	49,207,539	73,399,482
Common stock, no par value;
25,000,000 shares authorized; issued and outstanding September 30, 2013 - 7,516,448; December 31, 2012 - 7,503,568 and September 30, 2012 - 7,503,568	69,862,770	69,694,770	69,694,770
Retained earnings	60,037,388	55,942,106	53,394,029
Total shareholders' equity	129,900,158	125,636,876	123,088,799
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 203,725,939	$ 174,844,415	$ 196,488,281