ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 5,598,572	$ 6,306,688
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization	4,678,251	4,337,217
Deferred income taxes	(23,522)	(159,050)
Loss (gain) on disposal of fixed assets	29,162	(61,515)
Stock compensation expense	168,000	122,500
Change in assets and liabilities
Receivables	(15,848,657)	(15,504,655)
Inventories	(11,703,895)	(8,009,553)
Other current assets	(131,693)	1,603,908
Other assets	71,665	117,728
Accounts payable	3,373,121	7,588,751
Accrued and other liabilities	2,595,932	1,681,444
Net cash used in operating activities	(11,193,064)	(1,976,537)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of fixed assets	(5,645,646)	(5,111,209)
Investment in trademarks and patents	(52,854)	(30,104)
Proceeds from sale of fixed assets	47,625	114,898
Net cash used in investing activities	(5,650,875)	(5,026,415)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from revolving credit facility	59,240,075	50,047,109
Repayments of revolving credit facility	(40,335,000)	(43,184,475)
Dividends paid on common stock	(1,503,290)
Net cash provided by financing activities	17,401,785	6,862,634
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	557,846	(140,318)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	4,022,579	3,650,291
CASH AND CASH EQUIVALENTS, END OF PERIOD	$ 4,580,425	$ 3,509,973