ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 723,788	$ 892,096
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	1,645,382	1,532,135
Loss (gain) on disposal of fixed assets	42,772	(10,046)
Stock compensation expense	49,000	168,000
Change in assets and liabilities
Receivables	(3,697,179)	2,340,308
Inventories	(136,989)	(1,061,856)
Other current assets	(696,471)	(1,852,776)
Other assets	31,188	35,506
Accounts payable	7,897,364	1,709,723
Accrued and other liabilities	(97,588)	(759,729)
Net cash provided by operating activities	5,761,267	2,993,361
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of fixed assets	(3,248,711)	(1,949,812)
Investment in trademarks and patents		(4,901)
Proceeds from sale of fixed assets	27,850	13,702
Net cash used in investing activities	(3,220,861)	(1,941,011)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from revolving credit facility	18,224,187	12,535,958
Repayments of revolving credit facility	(20,022,385)	(15,745,000)
Dividends paid on common stock	(753,979)
Net cash used in financing activities	(2,552,177)	(3,209,042)
DECREASE IN CASH AND CASH EQUIVALENTS	(11,771)	(2,156,692)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	4,215,617	4,022,579
CASH AND CASH EQUIVALENTS, END OF PERIOD	$ 4,203,846	$ 1,865,887