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ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
NET SALES	$ 57,529,945	$ 65,451,303
COST OF GOODS SOLD	38,619,053	43,479,993
GROSS MARGIN	18,910,892	21,971,310
SELLING, GENERAL AND
ADMINISTRATIVE EXPENSES	19,131,894	19,567,947
INCOME (LOSS) FROM OPERATIONS	(221,002)	2,403,363
OTHER INCOME AND (EXPENSES):
Interest expense, net	(135,976)	(165,076)
Other – net	67,528	(63,340)
Total other - net	(68,448)	(228,416)
INCOME (LOSS) BEFORE INCOME TAXES	(289,450)	2,174,947
INCOME TAX EXPENSE (BENEFIT)	(98,000)	761,000
COMPREHENSIVE INCOME (LOSS)	$ (191,450)	$ 1,413,947
NET INCOME (LOSS) PER SHARE
Basic (in Dollars per share)	$ (0.03)	$ 0.19
Diluted (in Dollars per share)	$ (0.03)	$ 0.19
COMMON SHARES OUTSTANDING
Basic (in Shares)	7,583,170	7,559,343
Diluted (in Shares)	7,583,170	7,566,698

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