ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
NET SALES	$ 73,218,247	$ 70,001,496	$ 193,308,286	$ 204,035,995
COST OF GOODS SOLD	53,452,487	47,884,019	138,368,374	137,298,575
GROSS MARGIN	19,765,760	22,117,477	54,939,912	66,737,420
OPERATING EXPENSES
Selling, general and administrative expenses	17,745,691	19,217,222	55,685,180	58,180,467
Reorganizational charge	1,159,527		1,159,527
Total operating expenses	18,905,218	19,217,222	56,844,707	58,180,467
INCOME (LOSS) FROM OPERATIONS	860,542	2,900,255	(1,904,795)	8,556,953
OTHER INCOME AND (EXPENSES):
Interest expense, net	(181,040)	(188,413)	(459,231)	(529,675)
Other – net	(3,873)	(37,885)	82,876	(96,701)
Total other - net	(184,913)	(226,298)	(376,355)	(626,376)
INCOME (LOSS) BEFORE INCOME TAXES	675,629	2,673,957	(2,281,150)	7,930,577
INCOME TAX EXPENSE (BENEFIT)	230,000	870,290	(776,000)	2,710,290
COMPREHENSIVE INCOME (LOSS)	$ 445,629	$ 1,803,667	$ (1,505,150)	$ 5,220,287
NET INCOME (LOSS) PER SHARE
Basic (in Dollars per share)	$ 0.06	$ 0.24	$ (0.20)	$ 0.69
Diluted (in Dollars per share)	$ 0.06	$ 0.24	$ (0.20)	$ 0.69
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING
Basic (in Shares)	7,480,733	7,564,289	7,531,308	7,561,845
Diluted (in Shares)	7,504,521	7,578,219	7,531,308	7,574,239