ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) (USD $)	3 Months Ended	6 Months Ended
Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
NET SALES	$ 68,822,520	$ 59,419,751	$ 134,605,804	$ 113,135,227
COST OF GOODS SOLD	46,236,858	39,109,264	90,166,993	74,153,970
GROSS MARGIN	22,585,662	20,310,487	44,438,811	38,981,257
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES	20,041,283	17,441,736	40,556,822	34,605,918
INCOME FROM OPERATIONS	2,544,379	2,868,751	3,881,989	4,375,339
OTHER INCOME AND (EXPENSES):
Interest expense, net	(225,299)	(147,194)	(443,972)	(276,752)
Other – net	6,381	4,723	232	(211)
Total other - net	(218,918)	(142,471)	(443,740)	(276,963)
INCOME BEFORE INCOME TAXES	2,325,461	2,726,280	3,438,249	4,098,376
INCOME TAX EXPENSE	814,000	954,000	1,203,000	1,434,000
COMPREHENSIVE INCOME	$ 1,511,461	$ 1,772,280	$ 2,235,249	$ 2,664,376
NET INCOME PER SHARE
Basic (in Dollars per share)	$ 0.20	$ 0.24	$ 0.30	$ 0.35
Diluted (in Dollars per share)	$ 0.20	$ 0.24	$ 0.30	$ 0.35
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING
Basic (in Shares)	7,543,173	7,516,448	7,541,462	7,516,306
Diluted (in Shares)	7,543,173	7,516,448	7,541,462	7,516,306

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