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ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) (USD $)
3 Months Ended 6 Months Ended
Jun. 30, 2012
Jun. 30, 2011
Jun. 30, 2012
Jun. 30, 2011
NET SALES $ 44,408,358 $ 52,282,632 $ 97,734,276 $ 104,588,907
COST OF GOODS SOLD 29,056,731 31,665,304 64,360,568 64,705,634
GROSS MARGIN 15,351,627 20,617,328 33,373,708 39,883,273
SELLING, GENERAL AND        
ADMINISTRATIVE EXPENSES 14,893,727 16,853,029 31,635,785 35,082,380
INCOME FROM OPERATIONS 457,900 3,764,299 1,737,923 4,800,893
OTHER INCOME AND (EXPENSES):        
Interest expense, net (130,606) (292,454) (274,953) (507,986)
Other – net 13,270 34,855 4,281 47,409
Total other - net (117,336) (257,599) (270,672) (460,577)
INCOME BEFORE INCOME TAXES 340,564 3,506,700 1,467,251 4,340,316
INCOME TAX EXPENSE 122,000 1,227,000 528,000 1,519,000
NET INCOME 218,564 2,279,700 939,251 2,821,316
NET INCOME PER SHARE        
Basic (in Dollars per share) $ 0.03 $ 0.30 $ 0.13 $ 0.38
Diluted (in Dollars per share) $ 0.03 $ 0.30 $ 0.13 $ 0.38
COMMON SHARES OUTSTANDING        
Basic (in Shares) 7,503,568 7,489,995 7,503,419 7,483,259
Diluted (in Shares) 7,503,568 7,489,995 7,503,419 7,484,341
COMPREHENSIVE INCOME        
Net income 218,564 2,279,700 939,251 2,821,316
Other comprehensive income:        
Amortization of unrecognized transition obligation, service and net loss   73,564   147,128
TOTAL COMPREHENSIVE INCOME $ 218,564 $ 2,353,264 $ 939,251 $ 2,968,444