ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 5,373,756	$ 5,598,572
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization	5,082,183	4,678,251
Deferred income taxes	664,745	(23,522)
Loss on disposal of fixed assets	103,362	29,162
Stock compensation expense	227,122	168,000
Change in assets and liabilities
Receivables	(12,758,254)	(15,848,657)
Inventories	(11,943,790)	(11,703,895)
Other current assets	194,510	(131,693)
Other assets	87,010	71,665
Accounts payable	7,631,855	3,373,121
Accrued and other liabilities	1,849,784	2,595,932
Net cash used in operating activities	(3,487,717)	(11,193,064)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of fixed assets	(6,497,079)	(5,645,646)
Investment in trademarks and patents	(1,605)	(52,854)
Proceeds from sale of fixed assets	62,062	47,625
Net cash used in investing activities	(6,436,622)	(5,650,875)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from revolving credit facility	63,791,783	59,240,075
Repayments of revolving credit facility	(51,492,385)	(40,335,000)
Dividends paid on common stock	(2,262,966)	(1,503,290)
Net cash provided by financing activities	10,036,432	17,401,785
INCREASE IN CASH AND CASH EQUIVALENTS	112,093	557,846
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	4,215,617	4,022,579
CASH AND CASH EQUIVALENTS, END OF PERIOD	$ 4,327,710	$ 4,580,425