ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (USD $)	3 Months Ended
Mar. 31, 2015	Mar. 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 1,413,947us-gaap_NetIncomeLoss	$ 723,788us-gaap_NetIncomeLoss
Adjustments to reconcile net income to net cash
Depreciation and amortization	1,801,555	1,645,382
Loss on disposal of fixed assets		42,772
Stock compensation expense	102,479us-gaap_ShareBasedCompensation	49,000us-gaap_ShareBasedCompensation
Change in assets and liabilities
Receivables	1,393,485us-gaap_IncreaseDecreaseInReceivables	(3,697,179)us-gaap_IncreaseDecreaseInReceivables
Inventories	2,111,771us-gaap_IncreaseDecreaseInInventories	(136,989)us-gaap_IncreaseDecreaseInInventories
Other current assets	(577,527)	(696,471)
Other assets	22,185	31,188
Accounts payable	(1,283,018)	7,897,364
Accrued and other liabilities	(4,103,858)	(97,588)
Net cash provided by operating activities	881,019	5,761,267
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of fixed assets	(772,809)	(3,248,711)
Investment in trademarks and patents	(1,176)
Proceeds from sale of fixed assets		27,850
Net cash used in investing activities	(773,985)	(3,220,861)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from revolving credit facility	20,135,196us-gaap_ProceedsFromBankDebt	18,224,187us-gaap_ProceedsFromBankDebt
Repayments of revolving credit facility	(19,714,120)us-gaap_RepaymentsOfLongTermDebt	(20,022,385)us-gaap_RepaymentsOfLongTermDebt
Proceeds from stock option exercises	2,914
Dividends paid on common stock	(755,953)us-gaap_PaymentsOfDividendsCommonStock	(753,979)us-gaap_PaymentsOfDividendsCommonStock
Net cash used in financing activities	(331,963)	(2,552,177)
DECREASE IN CASH AND CASH EQUIVALENTS	(224,929)	(11,771)
BEGINNING OF PERIOD	4,616,694	4,215,617
END OF PERIOD	$ 4,391,765	$ 4,203,846

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