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ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (USD $)
 6 Months Ended
Jun. 30, 2014
Jun. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net income $ 2,235,249 $ 2,664,376
Adjustments to reconcile net income to net cash provided by (used in) operating activities:    
Depreciation and amortization 3,380,985 3,129,940
Loss on disposal of fixed assets 110,065 10,714
Stock compensation expense 151,414 168,000
Change in assets and liabilities    
Receivables (5,447,997) (1,795,556)
Inventories (8,266,620) (13,963,696)
Other current assets 106,977 (1,005,512)
Other assets 5,093 32,784
Accounts payable 7,273,763 5,658,892
Accrued and other liabilities 1,920,737 354,678
Net cash provided by (used in) operating activities 1,469,666 (4,745,380)
CASH FLOWS FROM INVESTING ACTIVITIES:    
Purchase of fixed assets (5,214,536) (3,654,890)
Investment in trademarks and patents (1,603) (31,062)
Proceeds from sale of fixed assets 27,850 37,801
Net cash used in investing activities (5,188,289) (3,648,151)
CASH FLOWS FROM FINANCING ACTIVITIES:    
Proceeds from revolving credit facility 41,443,827 36,896,833
Repayments of revolving credit facility (36,472,385) (28,920,000)
Dividends paid on common stock (1,508,302) (750,357)
Net cash provided by financing activities 3,463,140 7,226,476
DECREASE IN CASH AND CASH EQUIVALENTS (255,483) (1,167,055)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD 4,215,617 4,022,579
CASH AND CASH EQUIVALENTS, END OF PERIOD $ 3,960,134 $ 2,855,524