ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
NET SALES	$ 72,729,678	$ 70,176,216	$ 207,335,482	$ 183,311,443
COST OF GOODS SOLD	48,455,886	47,436,546	138,622,879	121,590,516
GROSS MARGIN	24,273,792	22,739,670	68,712,603	61,720,927
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES	19,363,984	18,341,247	59,920,806	52,947,165
INCOME FROM OPERATIONS	4,909,808	4,398,423	8,791,797	8,773,762
OTHER INCOME AND (EXPENSES):
Interest expense, net	(252,972)	(200,129)	(696,944)	(476,881)
Other – net	(25,855)	73,484	(25,623)	73,273
Total other - net	(278,827)	(126,645)	(722,567)	(403,608)
INCOME BEFORE INCOME TAXES	4,630,981	4,271,778	8,069,230	8,370,154
INCOME TAX EXPENSE	1,492,474	1,337,582	2,695,474	2,771,582
COMPREHENSIVE INCOME	$ 3,138,507	$ 2,934,196	$ 5,373,756	$ 5,598,572
NET INCOME PER SHARE
Basic (in Dollars per share)	$ 0.42	$ 0.39	$ 0.71	$ 0.74
Diluted (in Dollars per share)	$ 0.42	$ 0.39	$ 0.71	$ 0.74
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING
Basic (in Shares)	7,546,617	7,516,448	7,543,199	7,516,354
Diluted (in Shares)	7,546,617	7,516,448	7,543,199	7,516,354