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PART I - FINANCIAL INFORMATION ITEM 1 - FINANCIAL STATEMENTS ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)
 3 Months Ended 12 Months Ended
Mar. 31, 2012
Mar. 31, 2011
Dec. 31, 2011
CURRENT ASSETS:      
Cash and cash equivalents $ 2,424,864 $ 2,230,661 $ 3,650,291
Trade receivables – net 38,587,112 37,459,868 45,008,793
Other receivables 783,349 1,010,981 946,686
Inventories 64,113,346 61,654,840 65,019,048
Income tax receivable 947,575 260,555 1,164,664
Deferred income taxes 1,154,040 1,218,101 1,154,040
Prepaid expenses 2,842,105 3,033,002 2,561,941
Total current assets 110,852,391 106,868,008 119,505,463
FIXED ASSETS – net 24,572,535 22,631,554 23,557,102
IDENTIFIED INTANGIBLES 30,498,545 30,512,025 30,493,107
OTHER ASSETS 468,692 1,548,308 510,293
TOTAL ASSETS 166,392,163 161,559,895 174,065,965
CURRENT LIABILITIES:      
Accounts payable 12,643,640 10,368,817 5,696,363
Current maturities – long term debt   463,749  
Accrued expenses:      
Salaries and wages 765,143 961,408 2,310,906
Taxes - other 481,847 554,680 609,992
Accrued freight 463,325 729,659 633,254
Commissions 490,331 596,293 709,201
Current portion of pension funding   680,000  
Other 1,056,597 1,499,918 970,806
Total current liabilities 15,900,883 15,854,524 10,930,522
LONG TERM DEBT – less current maturities 21,512,650 27,300,087 35,000,000
DEFERRED INCOME TAXES 10,987,395 9,374,685 10,987,395
DEFERRED PENSION LIABILITY   2,738,374  
DEFERRED LIABILITIES 488,437 179,560 488,437
TOTAL LIABILITIES 48,889,365 55,447,230 57,406,354
COMMITMENTS AND CONTINGENCIES         
Common stock, no par value;      
25,000,000 shares authorized; issued and outstanding March 31, 2012 - 7,503,568; December 31, 2011 - 7,489,995 and March 31, 2011 - 7,489,995 69,694,770 69,546,028 69,572,270
Accumulated other comprehensive loss   (2,755,425)  
Retained earnings 47,808,028 39,322,062 47,087,341
Total shareholders' equity 117,502,798 106,112,665 116,659,611
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY $ 166,392,163 $ 161,559,895 $ 174,065,965