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ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
NET SALES	$ 68,583,196	$ 68,822,520	$ 134,034,499	$ 134,605,804
COST OF GOODS SOLD	45,934,563	46,236,858	89,414,556	90,166,993
GROSS MARGIN	22,648,633	22,585,662	44,619,943	44,438,811
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES	19,395,298	20,041,283	38,963,245	40,556,822
INCOME FROM OPERATIONS	3,253,335	2,544,379	5,656,698	3,881,989
OTHER INCOME AND (EXPENSES):
Interest expense, net	(176,186)	(225,299)	(341,262)	(443,972)
Other – net	4,524	6,381	(58,816)	232
Total other - net	(171,662)	(218,918)	(400,078)	(443,740)
INCOME BEFORE INCOME TAXES	3,081,673	2,325,461	5,256,620	3,438,249
INCOME TAX EXPENSE	1,079,000	814,000	1,840,000	1,203,000
COMPREHENSIVE INCOME	$ 2,002,673	$ 1,511,461	$ 3,416,620	$ 2,235,249
NET INCOME PER SHARE
Basic (in Dollars per share)	$ 0.26	$ 0.20	$ 0.45	$ 0.30
Diluted (in Dollars per share)	$ 0.26	$ 0.20	$ 0.45	$ 0.30
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING
Basic (in Shares)	7,561,850	7,543,173	7,560,603	7,541,462
Diluted (in Shares)	7,578,713	7,545,319	7,572,467	7,542,871

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