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ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
NET SALES	$ 70,001,496	$ 72,729,678	$ 204,035,995	$ 207,335,482
COST OF GOODS SOLD	47,884,019	48,455,886	137,298,575	138,622,879
GROSS MARGIN	22,117,477	24,273,792	66,737,420	68,712,603
SELLING, GENERAL AND
ADMINISTRATIVE EXPENSES	19,217,222	19,363,984	58,180,467	59,920,806
INCOME FROM OPERATIONS	2,900,255	4,909,808	8,556,953	8,791,797
OTHER INCOME AND (EXPENSES):
Interest expense, net	(188,413)	(252,972)	(529,675)	(696,944)
Other – net	(37,885)	(25,855)	(96,701)	(25,623)
Total other - net	(226,298)	(278,827)	(626,376)	(722,567)
INCOME BEFORE INCOME TAXES	2,673,957	4,630,981	7,930,577	8,069,230
INCOME TAX EXPENSE	870,290	1,492,474	2,710,290	2,695,474
COMPREHENSIVE INCOME	$ 1,803,667	$ 3,138,507	$ 5,220,287	$ 5,373,756
NET INCOME PER SHARE
Basic (in Dollars per share)	$ 0.24	$ 0.42	$ 0.69	$ 0.71
Diluted (in Dollars per share)	$ 0.24	$ 0.42	$ 0.69	$ 0.71
COMMON SHARES OUTSTANDING
Basic (in Shares)	7,564,289	7,546,617	7,561,845	7,543,199
Diluted (in Shares)	7,578,219	7,550,268	7,574,239	7,545,338

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