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ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)
 9 Months Ended
Sep. 30, 2016
Sep. 30, 2015
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net (loss) income $ (1,505,150) $ 5,220,287
Adjustments to reconcile net (loss) income to net cash provided by (used in) operating activities:    
Depreciation and amortization 5,763,217 5,373,036
Deferred income taxes 151,902 70,996
Loss on disposal of fixed assets 30,243  
Reorganizational charge 877,636  
Stock compensation expense 271,515 293,437
Change in assets and liabilities    
Receivables (6,739,613) (6,614,667)
Inventories (2,931,246) (2,759,283)
Other current assets (1,175,588) (631,299)
Other assets 20,561 37,724
Accounts payable 5,763,850 162,501
Accrued and other liabilities 2,010,025 (2,668,563)
Net cash provided by (used in) operating activities 2,537,352 (1,515,831)
CASH FLOWS FROM INVESTING ACTIVITIES:    
Purchase of fixed assets (5,178,479) (5,470,648)
Investment in trademarks and patents   (1,176)
Proceeds from sale of fixed assets 31,179  
Net cash used in investing activities (5,147,300) (5,471,824)
CASH FLOWS FROM FINANCING ACTIVITIES:    
Borrowings from revolving credit facility 61,981,831 60,681,005
Repayments of revolving credit facility (54,709,522) (51,920,380)
Proceeds from stock option exercises   8,742
Repurchases of common stock (1,646,587)  
Dividends paid on common stock (2,480,705) (2,419,853)
Net cash provided by financing activities 3,145,017 6,349,514
CHANGES IN CASH AND CASH EQUIVALENTS 535,069 (638,141)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD 3,407,140 4,616,694
CASH AND CASH EQUIVALENTS, END OF PERIOD $ 3,942,209 $ 3,978,553