ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
NET SALES	$ 63,072,954	$ 57,529,945
COST OF GOODS SOLD	43,324,874	38,619,053
GROSS MARGIN	19,748,080	18,910,892
SELLING, GENERAL AND
ADMINISTRATIVE EXPENSES	17,381,909	19,131,894
INCOME (LOSS) FROM OPERATIONS	2,366,171	(221,002)
OTHER INCOME AND (EXPENSES):
Interest expense, net	(90,393)	(135,976)
Other – net	(9,837)	67,528
Total other - net	(100,230)	(68,448)
INCOME (LOSS) BEFORE INCOME TAX EXPENSE (BENEFIT)	2,265,941	(289,450)
INCOME TAX EXPENSE (BENEFIT)	770,000	(98,000)
COMPREHENSIVE INCOME (LOSS)	$ 1,495,941	$ (191,450)
NET INCOME (LOSS) PER SHARE
Basic (in Dollars per share)	$ 0.20	$ (0.03)
Diluted (in Dollars per share)	$ 0.20	$ (0.03)
COMMON SHARES OUTSTANDING
Basic (in Shares)	7,435,000	7,583,170
Diluted (in Shares)	7,436,788	7,583,170