ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
NET SALES	$ 70,176,216	$ 72,539,400	$ 183,311,443	$ 170,273,676
COST OF GOODS SOLD	47,436,546	46,356,820	121,590,516	110,717,388
GROSS MARGIN	22,739,670	26,182,580	61,720,927	59,556,288
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES	18,341,247	18,244,196	52,947,165	49,879,981
INCOME FROM OPERATIONS	4,398,423	7,938,384	8,773,762	9,676,307
OTHER INCOME AND (EXPENSES):
Interest expense, net	(200,129)	(192,249)	(476,881)	(467,202)
Other – net	73,484	138,757	73,273	143,038
Total other - net	(126,645)	(53,492)	(403,608)	(324,164)
INCOME BEFORE INCOME TAXES	4,271,778	7,884,892	8,370,154	9,352,143
INCOME TAX EXPENSE	1,337,582	2,517,455	2,771,582	3,045,455
COMPREHENSIVE INCOME	$ 2,934,196	$ 5,367,437	$ 5,598,572	$ 6,306,688
NET INCOME PER SHARE
Basic (in Dollars per share)	$ 0.39	$ 0.72	$ 0.74	$ 0.84
Diluted (in Dollars per share)	$ 0.39	$ 0.72	$ 0.74	$ 0.84
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING
Basic (in Shares)	7,516,448	7,503,568	7,516,354	7,503,469
Diluted (in Shares)	7,516,448	7,503,568	7,516,354	7,503,469