<SEC-DOCUMENT>0001144204-17-013522.txt : 20170309
<SEC-HEADER>0001144204-17-013522.hdr.sgml : 20170309
<ACCEPTANCE-DATETIME>20170308175427
ACCESSION NUMBER:		0001144204-17-013522
CONFORMED SUBMISSION TYPE:	10-K
PUBLIC DOCUMENT COUNT:		76
CONFORMED PERIOD OF REPORT:	20161231
FILED AS OF DATE:		20170309
DATE AS OF CHANGE:		20170308

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ROCKY BRANDS, INC.
		CENTRAL INDEX KEY:			0000895456
		STANDARD INDUSTRIAL CLASSIFICATION:	FOOTWEAR, (NO RUBBER) [3140]
		IRS NUMBER:				311364046
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		10-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-34382
		FILM NUMBER:		17676213

	BUSINESS ADDRESS:	
		STREET 1:		39 EAST CANAL STREET
		CITY:			NELSONVILLE
		STATE:			OH
		ZIP:			45764
		BUSINESS PHONE:		6147531951

	MAIL ADDRESS:	
		STREET 1:		39 EAST CANAL STREET
		CITY:			NELSONVILLE
		STATE:			OH
		ZIP:			45764

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ROCKY SHOES & BOOTS INC
		DATE OF NAME CHANGE:	19950706
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-K
<SEQUENCE>1
<FILENAME>v460772_10k.htm
<DESCRIPTION>FORM 10-K
<TEXT>
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<P STYLE="margin-top: 0; text-align: center; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">United States</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Securities and Exchange Commission</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Washington, D.C. 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>FORM 10-K</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>(Mark One)</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Wingdings"><B>x</B></FONT></TD><TD STYLE="text-align: justify"><B>ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>For the fiscal year ended December 31,
2016</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>OR</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Wingdings"><B>o</B></FONT></TD><TD STYLE="text-align: justify"><B>TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Commission File
Number: 001-34382</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>ROCKY BRANDS, INC.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(Exact name of Registrant as specified
in its charter)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
    <TD STYLE="width: 45%; text-align: center"><font style="font-size: 10pt"><b>Ohio</b></font></td>
    <TD STYLE="width: 10%; text-align: justify">&nbsp;</td>
    <TD STYLE="width: 45%; text-align: center"><font style="font-size: 10pt"><b>No. 31-1364046</b></font></td></tr>
<tr style="vertical-align: top">
    <TD STYLE="text-align: center"><font style="font-size: 10pt">(State or other jurisdiction of</font></td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: center"><font style="font-size: 10pt">(I.R.S. Employer Identification No.)</font></td></tr>
<tr style="vertical-align: top">
    <TD STYLE="text-align: center"><font style="font-size: 10pt">incorporation or organization)</font></td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: center">&nbsp;</td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>39 East Canal Street </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Nelsonville, Ohio 45764</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Address of principal executive offices,
including zip code)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(740) 753-1951</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Registrant's telephone number, including
area code)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Securities registered pursuant to Section
12(b) of the Act:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
    <TD STYLE="width: 45%; border-bottom: Black 1pt solid; text-align: center"><font style="font-size: 10pt">Title of each class</font></td>
    <TD STYLE="width: 10%; text-align: justify">&nbsp;</td>
    <TD STYLE="width: 45%; border-bottom: Black 1pt solid; text-align: center"><font style="font-size: 10pt">Name of each exchange on which registered</font></td></tr>
<tr style="vertical-align: top">
    <TD STYLE="text-align: center"><font style="font-size: 10pt">Common Shares, without par value</font></td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: center"><font style="font-size: 10pt">The NASDAQ Stock Market, Inc.</font></td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Securities registered pursuant to Section
12(g) of the Act: None</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark if the registrant is a well-known seasoned
issuer (as defined in Rule 405 of the Securities Act). Yes&nbsp;<FONT STYLE="font-family: Wingdings">&uml;</FONT>&nbsp;&nbsp;No&nbsp;<FONT STYLE="font-family: Wingdings">x</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark if the registrant is not required to
file reports pursuant to Section 13 or Section 15(d) of the Act. Yes&nbsp;<FONT STYLE="font-family: Wingdings">&uml;</FONT>&nbsp;&nbsp;No&nbsp;<FONT STYLE="font-family: Wingdings">x</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">Indicate by checkmark whether the registrant
(1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding
12 months, and (2) has been subject to the filing requirements for at least the past 90 days. YES <FONT STYLE="font-family: Wingdings">x</FONT>
NO <FONT STYLE="font-family: Wingdings">&uml;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">Indicate by check mark whether the registrant
has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted
and posted pursuant to Rule 405 of Regulation S-T (&sect; 232.405 of this chapter) during the preceding 12 months (or for such
shorter period that the registrant was required to submit and post such files). YES <FONT STYLE="font-family: Wingdings">x</FONT>
NO <FONT STYLE="font-family: Wingdings">&uml;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">Indicate by check mark if disclosure of
delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of Registrant's
knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment
to this Form 10-K.<B> </B><FONT STYLE="font-family: Wingdings">x</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: blue"><FONT STYLE="text-underline-style: double"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">Indicate by check mark whether the registrant
is a large accelerated filer, an accelerated filer, or a non-accelerated filer (as defined in Exchange Act Rule&nbsp;12b-2). (Check
one):</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large accelerated filer </FONT><FONT STYLE="font-family: Wingdings; font-size: 10pt">&uml;</FONT></TD>
    <TD STYLE="width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated filer </FONT><FONT STYLE="font-family: Wingdings; font-size: 10pt">x</FONT></TD>
    <TD STYLE="width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-accelerated filer </FONT><FONT STYLE="font-family: Wingdings; font-size: 10pt">&uml;</FONT></TD>
    <TD STYLE="width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller reporting company </FONT><FONT STYLE="font-family: Wingdings; font-size: 10pt">&uml;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Do not check if a smaller reporting company)</FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">Indicate by check mark whether the registrant is a shell company
(as defined in Rule 12b-2 of the Exchange Act). Yes&nbsp;<FONT STYLE="font-family: Wingdings">&uml;</FONT>&nbsp;&nbsp;No&nbsp;<FONT STYLE="font-family: Wingdings">x</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">The aggregate market value of the Registrant's
Common Stock held by non-affiliates of the Registrant was approximately $77,716,400 on June 30, 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">There were 7,435,467 shares of the Registrant's
Common Stock outstanding on February 21, 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>DOCUMENTS INCORPORATED BY REFERENCE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">Portions of the Registrant's Proxy Statement
for the 2017 Annual Meeting of Shareholders are incorporated by reference in Part III.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>TABLE OF CONTENTS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: top; width: 12%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 1%; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 74%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 1%; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 12%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Page</B></FONT></TD></TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center"><A HREF="#a_001"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>PART I</B> </FONT></A></TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD></TR>
<TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 1.</FONT></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="#a_002"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Business. </FONT></A></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3</FONT></TD></TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 1A.</FONT></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="#a_003"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk Factors.</FONT></A></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11</FONT></TD></TR>
<TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 1B.</FONT></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="#a_004"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unresolved Staff Comments.</FONT></A></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">16</FONT></TD></TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 2.</FONT></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="#a_005"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Properties. </FONT></A></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">16</FONT></TD></TR>
<TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 3.</FONT></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="#a_006"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Legal Proceedings. </FONT></A></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">16</FONT></TD></TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 4.</FONT></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="#a_007"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mine Safety Disclosures </FONT></A></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">16</FONT></TD></TR>
<TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center"><A HREF="#a_008"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>PART II</B></FONT></A></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD></TR>
<TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 5.</FONT></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="#a_009"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Market for Registrant&rsquo;s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.</FONT></A></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">17</FONT></TD></TR>
<TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 6.</FONT></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="#a_010"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Selected Consolidated Financial Data. </FONT></A></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">19</FONT></TD></TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 7.</FONT></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="#a_011"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Management's Discussion and Analysis of Financial Condition and Results of Operations.</FONT></A></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">19</FONT></TD></TR>
<TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 7A.</FONT></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="#a_012"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Quantitative and Qualitative Disclosures About Market Risk. </FONT></A></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">29</FONT></TD></TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 8.</FONT></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="#a_013"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial Statements and Supplementary Data. </FONT></A></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">30</FONT></TD></TR>
<TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 9.</FONT></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="#a_014"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Changes in and Disagreements With Accountants on Accounting and Financial Disclosure. </FONT></A></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">30</FONT></TD></TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 9A.</FONT></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="#a_015"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Controls and Procedures. </FONT></A></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">30</FONT></TD></TR>
<TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 9B.</FONT></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="#a_016"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other Information. </FONT></A></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">32</FONT></TD></TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD></TR>
<TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center"><A HREF="#a_017"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>PART III</B></FONT></A></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD></TR>
<TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 10.</FONT></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="#a_018"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Directors, Executive Officers and Corporate Governance. </FONT></A></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">32</FONT></TD></TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 11.</FONT></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="#a_019"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Executive Compensation. </FONT></A></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">32</FONT></TD></TR>
<TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 12.</FONT></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="#a_020"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Security Ownership of Certain Beneficial Owners and Management and Related Shareholder Matters. </FONT></A></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">32</FONT></TD></TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 13.</FONT></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="#a_021"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain Relationships and Related Transactions, and Director Independence. </FONT></A></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">32</FONT></TD></TR>
<TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 14.</FONT></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="#a_022"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Principal Accounting Fees and Services. </FONT></A></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">32</FONT></TD></TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD></TR>
<TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center"><A HREF="#a_023"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>PART IV</B></FONT></A></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD></TR>
<TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 15.</FONT></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="#a_024"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibits, Financial Statement Schedules. </FONT></A></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">33</FONT></TD></TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD></TR>
<TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top"><A HREF="#a_025"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>SIGNATURES</B></FONT></A></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">36</FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>This Annual Report on Form 10-K contains forward-looking
statements within the meaning of Section 21E of the Securities Exchange Act of 1934, as amended, and Section 27A of the Securities
Act of 1933, as amended. The words &ldquo;anticipate,&rdquo; &ldquo;believe,&rdquo; &ldquo;expect,&rdquo; &ldquo;estimate,&rdquo;
and &ldquo;project&rdquo; and similar words and expressions identify forward-looking statements which speak only as of the date
hereof. Investors are cautioned that such statements involve risks and uncertainties that could cause actual results to differ
materially from historical or anticipated results due to many factors, including, but not limited to, the factors discussed in
&ldquo;Item 1A, Risk Factors.&rdquo; The Company undertakes no obligation to publicly update or revise any forward-looking statements.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_001"></A>PART I</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.75in; text-align: left"><B><A NAME="a_002"></A>ITEM 1.</B></TD><TD STYLE="text-align: justify"><B>BUSINESS.</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">All references to &ldquo;we,&rdquo; &ldquo;us,&rdquo; &ldquo;our,&rdquo;
&ldquo;Rocky Brands,&rdquo; or the &ldquo;Company&rdquo; in this Annual Report on Form 10-K mean Rocky Brands, Inc. and our subsidiaries.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We are a leading designer, manufacturer and marketer of premium
quality footwear and apparel marketed under a portfolio of well recognized brand names including Rocky, Georgia Boot, Durango,
Lehigh, Creative Recreation and the licensed brand Michelin. Our brands have a long history of representing high quality, comfortable,
functional and durable footwear and our products are organized around six target markets: outdoor, work, duty, commercial military,
western and lifestyle. Our footwear products incorporate varying features and are positioned across a range of suggested retail
price points from $29.99 for our value priced products to $359.99 for our premium products. In addition, as part of our strategy
of outfitting consumers from head-to-toe, we market complementary branded apparel and accessories that we believe leverage the
strength and positioning of each of our brands.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our products are distributed through three distinct business
segments: wholesale, retail and military. In our wholesale business, we distribute our products through a wide range of distribution
channels representing over 10,000 retail store locations in the U.S. and Canada as well as in several international markets. Our
wholesale channels vary by product line and include sporting goods stores, outdoor retailers, independent shoe retailers, hardware
stores, catalogs, mass merchants, uniform stores, farm store chains, specialty safety stores and other specialty retailers. Our
retail business includes direct sales of our products to consumers through our e-commerce websites and our Rocky outlet store.
We operate four mobile trucks to service the New York Transit Authority&rsquo;s employees. We also sell footwear under the Rocky
label to the U.S. military.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Competitive Strengths</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our competitive strengths include:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><I>Strong portfolio of brands. </I>We believe the Rocky, Georgia Boot, Durango, Lehigh, Creative Recreation and Michelin brands
are well recognized and established names that have a reputation for performance, quality and comfort in the markets they serve:
outdoor, work, duty, commercial military, western and lifestyle. We plan to continue strengthening these brands through product
innovation in existing footwear markets, by extending certain of these brands into our other target markets and by introducing
complementary apparel and accessories under our owned brands.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><I>Commitment to product innovation. </I>We believe a critical component of our success in the marketplace has been a result
of our continued commitment to product innovation. Our consumers demand high quality, durable products that incorporate the highest
level of comfort and the most advanced technical features and designs. We have a dedicated group of product design and development
professionals, including well recognized experts in the footwear and apparel industries, who continually interact with consumers
to better understand their needs and are committed to ensuring our products reflect the most advanced designs, features and materials
available in the marketplace.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><I>Long-term retailer relationships. </I>We believe that our long history of designing, manufacturing and marketing premium
quality, branded footwear has enabled us to develop strong relationships with our retailers in each of our distribution channels.
We reinforce these relationships by continuing to offer innovative footwear products, by continuing to meet the individual needs
of each of our retailers and by working with our retailers to improve the visual merchandising of our products in their stores.
We believe that strengthening our relationships with retailers will allow us to increase our presence through additional store
locations and expanded shelf space, improve our market position in a consolidating retail environment and enable us to better understand
and meet the evolving needs of both our retailers and consumers.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.4in; text-indent: -0.2in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><I>Diverse product sourcing and manufacturing capabilities. </I>We believe our strategy of utilizing both company operated
and third-party facilities for the sourcing of our products, offers several advantages. Operating our own facilities significantly
improves our knowledge of the entire production process, which allows us to more efficiently source product from third parties
that is of the highest quality and at the lowest cost available. We intend to continue to source a higher proportion of our products
from third-party manufacturers, which we believe will enable us to obtain high quality products at lower costs per unit.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Growth Strategy</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We intend to increase our sales through the following strategies:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><I>Expand into new target markets under existing brands. </I>We believe there is significant opportunity to extend certain
of our brands into our other target markets. We intend to continue to introduce products across varying feature sets and price
points in order to meet the needs of our retailers.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><I>Cross-sell our brands to our retailers. </I>We believe that many retailers of our existing and acquired brands target consumers
with similar characteristics and, as a result, we believe there is significant opportunity to offer each of our retailers a broader
assortment of footwear and apparel that target multiple markets and span a range of feature sets and price points.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><I>Expand business internationally</I>. We intend to extend certain of our brands into international markets.&nbsp; We believe
this is a significant opportunity because of the long history and authentic heritage of these brands. We intend on growing our
business internationally through a network of distributors.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.4in; text-indent: -0.2in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><I>Increase apparel offerings. </I>We believe the long history and authentic heritage of our owned brands provide significant
opportunity to extend each of these brands into complementary apparel. We intend to continue to increase our Rocky apparel offerings
and believe that similar opportunities exist for our Georgia Boot and Durango brands in their respective markets.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.4in; text-indent: -0.2in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><I>Acquire or develop new brands. </I>We intend to continue to acquire or develop new brands that are complementary to our
portfolio and could leverage our operational infrastructure and distribution network.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.4in; text-indent: -0.2in"><FONT>&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Product Lines</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our product lines consist of high quality products that target
the following markets:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><I>Outdoor.</I> Our outdoor product lines consist of footwear, apparel and accessory items marketed to outdoor enthusiasts
who spend time actively engaged in activities such as hunting, fishing, camping or hiking. Our consumers demand high quality, durable
products that incorporate the highest level of comfort and the most advanced technical features, and we are committed to ensuring
our products reflect the most advanced designs, features and materials available in the marketplace. Our outdoor product lines
consist of all-season sport/hunting footwear, apparel and accessories that are typically waterproof and insulated and are designed
to keep outdoorsmen comfortable on rugged terrain or in extreme weather conditions.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><I>Work.</I> Our work product lines consist of footwear and apparel marketed to industrial and construction workers, as well
as workers in the hospitality industry, such as restaurants or hotels. All of our work products are specially designed to be comfortable,
incorporate safety features for specific work environments or tasks and meet applicable federal and other standards for safety.
This category includes products such as safety toe footwear for steel workers and non-slip footwear for kitchen workers.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><I>Duty.</I> Our duty product line consists of footwear products marketed to law enforcement, security personnel and postal
employees who are required to spend a majority of time at work on their feet. All of our duty footwear styles are designed to be
comfortable, flexible, lightweight, slip resistant and durable. Duty footwear is generally designed to fit as part of a uniform
and typically incorporates stylistic features, such as black leather uppers in addition to the comfort features that are incorporated
in all of our footwear products.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.4in; text-indent: -0.2in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><I>Commercial Military.</I> Our commercial military product line consists of footwear products marketed to military personnel
as a substitute for the government issued military boots. Our commercial military boots are designed to be comfortable, lightweight,
and durable and are marketed under the Rocky brand name.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.4in; text-indent: -0.2in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><I>Western.</I> Our western product line currently consists of authentic footwear products marketed to farmers and ranchers
who generally live in rural communities in North America. We also selectively market our western footwear to consumers enamored
with the western lifestyle.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.4in; text-indent: -0.2in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><I>Lifestyle.</I> Our lifestyle product line currently consists of footwear products marketed to more fashion minded urban
consumers.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.4in; text-indent: -0.2in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><I>U.S. Military.</I> Our U.S. Military product line consists of footwear products designed specifically for U.S. Military
personnel.&nbsp;&nbsp;These footwear products are designed and manufactured to meet the rigorous specification requirements, which
include lightweight, durable, waterproof footwear products manufactured in the U.S.A. The U.S. Military products are marketed under
the Rocky Brand name.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.4in; text-indent: -0.2in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our products are marketed under five well-recognized, proprietary
brands, Rocky, Georgia Boot, Durango, Creative Recreation and Lehigh, in addition to the licensed brand Michelin.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Rocky</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">Rocky, established in 1979, is our premium priced line of branded
footwear, apparel and accessories. We currently design Rocky products for each of our five target markets and offer our products
at a range of suggested retail price points: $39.99 to $279.99 for our footwear products, $34.99 to $239.99 for tops and bottoms
in our apparel lines and $6.99 to $59.99 for our basic and technical outerwear.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Rocky brand originally targeted outdoor enthusiasts, particularly
hunters, and has since become the market leader in the hunting boot category. In 2002, we also extended into hunting apparel,
including jackets, pants, gloves and caps. Our Rocky products for hunters and other outdoor enthusiasts are designed for specific
weather conditions and the diverse terrains of North America. These products incorporate a range of technical features and designs
such as Gore-Tex waterproof breathable fabric, 3M Thinsulate insulation, nylon Cordura fabric and camouflaged uppers featuring
either Mossy Oak or Realtree patterns. We use rugged outsoles made by industry leaders like Vibram as well as our own proprietary
design features like the &ldquo;Rocky Ride Comfort System&rdquo; to make the products durable and easy to wear.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We also produce Rocky duty and commercial military footwear
targeting law enforcement professionals, military, security workers and postal service employees, and we believe we have established
a leading market share position in this category.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In 2002, we introduced Rocky work footwear designed for varying
weather conditions or difficult terrain, particularly for people who make their living outdoors such as those in lumber or forestry
occupations. These products typically include many of the proprietary features and technologies that we incorporate in our hunting
and outdoor products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We have also introduced western influenced work boots for farmers
and ranchers. Most of these products are waterproof, insulated and utilize our proprietary comfort systems. We also recently introduced
some men&rsquo;s and women&rsquo;s casual western footwear for consumers enamored with western influenced fashion.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Georgia Boot</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Georgia Boot was launched in 1937 and is our moderately priced,
high quality line of work footwear. Georgia Boot footwear is sold at suggested retail price points ranging from $54.99 to $359.99.
This line of products primarily targets construction workers and those who work in industrial plants where special safety features
are required for hazardous work environments. Many of our boots incorporate steel toes or metatarsal guards to protect wearers&rsquo;
feet from heavy objects and non-slip outsoles to prevent slip related injuries in the work place. All of our boots are designed
to help prevent injury and subsequent work loss and are designed according to standards determined by the Occupational Safety
&amp; Health Administration or other standards required by employers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In addition, we market a line of Georgia Boot footwear to brand
loyal consumers for hunting and other outdoor activities. These products are primarily all leather boots distributed in the western
and southwestern states where hunters do not require camouflaged boots or other technical features incorporated in our Rocky footwear.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We believe the Georgia Boot brand can be extended into moderately
priced duty footwear as well as outdoor and work apparel.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Durango</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Durango is our moderately priced, high quality line of western
footwear and leather goods. Launched in 1965, the brand has developed broad appeal and earned a reputation for authenticity and
quality in the western footwear and apparel market. Our current line of products is offered at suggested retail price points ranging
from $29.99 to $199.99, and we market products designed for both work and casual wear. Our Durango line of products primarily targets
farm and ranch workers who live in the heartland where western influenced footwear and apparel is worn for work and casual wear
and, to a lesser extent, this line appeals to urban consumers enamored with western influenced fashion. Many of our western boots
marketed to farm and ranch workers are designed to be durable, including special &ldquo;barn yard acid resistant&rdquo; leathers
to maintain integrity of the uppers, and incorporate our proprietary &ldquo;Comfort Core&rdquo; system to increase ease of wear
and reduce foot fatigue. Other products in the Durango line that target casual and fashion oriented consumers have colorful leather
uppers and shafts with ornate stitch patterns and are offered for men, women and children.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Creative Recreation</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In December 2013, we completed the acquisition of certain assets
of Kommonwealth, Inc. including the Creative Recreation brand and trademark. Headquartered in Los Angeles, California, since 2002,
Creative Recreation was first to create and market versatile footwear that could easily transition between casual and more formal
environments. Creative Recreation&rsquo;s collections of upscale sneakers quickly gained strong acceptance and support from a
wide array of key influencers across multiple categories including music, sports, and acting. Creative Recreation&rsquo;s ability
to successfully fuse style and versatility across a diversified assortment of products has created a wide target demographic and
a strong distribution network that spans multiple channels and price points. The current line of products is offered at suggested
retail price points ranging from $30.00 to $200.00.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Lehigh</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Lehigh brand was launched in 1922 and is our moderately
priced, high quality line of safety shoes sold at suggested retail price points ranging from $79.99 to $234.99. Our current line
of products is designed to meet occupational safety footwear needs. Most of this footwear incorporates steel toes to protect workers
and often incorporates other safety features such as metatarsal guards or non-slip outsoles. Additionally, certain models incorporate
durability features to combat abrasive surfaces or caustic substances often found in some work places.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">With the shift in manufacturing jobs to service jobs in the
U.S., Lehigh began marketing products for the hospitality industry. These products have non-slip outsoles designed to reduce slips,
trips and falls in kitchen environments where floors are often tiled and greasy. Price points for this kind of footwear range
from $44.99 to $89.99.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Michelin</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Michelin is a premier price point line of work footwear targeting
specific industrial professions, primarily indoor professions. The license to design, develop and manufacture footwear under the
Michelin name was secured in 2006. Suggested retail prices for the Michelin brand are from $34.99 to $249.99. The license agreement
for the Michelin brand expires on December 31, 2017, with the option to renew.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Sales and Distribution</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our products are distributed through three distinct business
segments: wholesale, retail and military. You can find more information regarding our three business segments in Note 13 to our
consolidated financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>Wholesale</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">In the U.S., we distribute Rocky, Georgia Boot, Durango, Creative
Recreation and Michelin products through a wide range of wholesale distribution channels. As of December 31, 2016, our products
were offered for sale at over 10,000 retail locations in the U.S. and Canada.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We sell our products to wholesale accounts in the U.S. primarily
through a dedicated in-house sales team who carry our branded products exclusively, as well as independent sales representatives
who carry our branded products and other non-competing products. Our sales force for Rocky is organized around major accounts,
including Bass Pro Shops, Cabela&rsquo;s, Dick&rsquo;s Sporting Goods, Tractor Supply Company and Gander Mountain, and around our
target markets: outdoor, work, duty, commercial military, lifestyle and western. For our Georgia Boot and Durango brands, our sales
employees are organized around each brand and target a broad range of distribution channels. All of our sales people actively call
on their retail customer base to educate them on the quality, comfort, technical features and breadth of our product lines and
to ensure that our products are displayed effectively at retail locations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our wholesale distribution channels vary by market:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: left">Our outdoor products are sold primarily through sporting
goods stores, outdoor specialty stores, catalogs and mass merchants.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Our work-related products are sold primarily through retail uniform stores, catalogs, farm store chains, specialty safety stores,
independent shoe stores and hardware stores.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Our duty products are sold primarily through uniform stores and catalog specialists.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.4in; text-indent: -0.2in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Our commercial military products are sold primarily through base exchanges such as AAFES and consumer e-commerce websites.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: left">Our western products are sold through western stores, work specialty stores, specialty farm and ranch stores and more recently,
fashion oriented footwear retailers.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.4in; text-indent: -0.2in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Our lifestyle products are sold primarily through fashion oriented footwear retailers.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>Retail</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We market products directly to consumers through three retail
strategies under the Lehigh retail brand: Lehigh business-to-business including direct sales and through our Custom Fit websites,
consumer e-commerce websites, and our stores, which include our outlet store, mobile and retail stores.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Websites</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We sell our product lines on our websites at <I>www.rockyboots.com</I>,
<I>www.georgiaboot.com</I>, <I>www.durangoboot.com, www.lehighoutfitters.com</I>, <I>www.lehighsafetyshoes.com</I>, <I>www.slipgrips.com,
4eursole.com and cr8rec.com</I>. We believe that our internet presence allows us to showcase the breadth and depth of our product
lines in each of our target markets and enables us to educate our consumers about the unique technical features of our products.
We also sell to our business customers directly through our Custom Fit websites that are tailored to the specific needs of our
customers. Our customers&rsquo; employees order directly through their employers&rsquo; established Custom Fit website and the
footwear is delivered directly to the consumer via a common freight carrier. Our customers include large, national companies such
as Carnival Cruise Lines, Pepsi, Schneider, Hagemeyer, Holland America Cruise Lines, and Waste Management.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Outlet Store</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We operate the Rocky outlet store in Nelsonville, Ohio. Our
outlet store primarily sells first quality or discontinued products in addition to a limited amount of factory damaged goods.
Related products from other manufacturers are also sold in the store. Our outlet store allows us to showcase the breadth of our
product lines as well as to cost-effectively sell slow-moving inventory. Our outlet store also provides an opportunity to interact
with consumers to better understand their needs.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Mobile and Retail Stores</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Lehigh&rsquo;s successful continued focus on converting our
customers from delivery via our mobile and retail stores to purchasing via our Custom Fit sites and delivery direct has led to
the continued reduction of the mobile and retail stores in the past several years. In 2017 we will continue to service the New
York City Transit Authority with mobile stores.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>Military</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">While we are focused on continuing to build our wholesale and
retail business, we also actively bid, from time to time, on footwear contracts with the U.S. military. Our sales under such contracts
are dependent on us winning the bids for these contracts.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We are currently fulfilling several multiyear contracts for
the U.S. military. Total sales to the U.S. military represented 14.4%, 6.5% and 2.8% of total sales for the years ending December
31, 2016, 2015 and 2014, respectively.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Marketing and Advertising</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">We believe that our brands have a
reputation for high quality, comfort, functionality and durability built through their long history in the markets they serve.
To further increase the strength and awareness of our brands, we have developed comprehensive marketing and advertising programs
to gain national exposure and expand brand awareness for each of our brands in their target markets.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We have focused the majority of our advertising efforts on
consumers in support of our retail partners. A key component of this strategy includes in-store point of purchase materials that
add a dramatic focus to our brands and the products our retail partners carry. We also advertise through targeted national and
local cable programs and print publications aimed at audiences that share the demographic profile of our typical customers. In
addition, we promote our products on national radio broadcasts and through event sponsorships. These sponsorship&rsquo;s provide
significant national exposure for all of our brands as well as a direct connection to our target consumer. Our print advertisements
and radio and television commercials emphasize the technical features of our products as well as their high quality, comfort,
functionality and durability.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">We also support independent dealers
by listing their locations in our national print advertisements. In addition to our national advertising campaigns, we have developed
attractive merchandising displays and store-in-store concept fixturing that are available to our retailers who purchase the breadth
of our product lines. We also attend numerous tradeshows which allow us to showcase our entire product line to retail buyers and
have historically been an important source of new accounts.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Product Design and Development</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We believe that product innovation is a key competitive advantage
for us in each of our markets. Our goal in product design and development is to continue to create and introduce new and innovative
footwear and apparel products that combine our standards of quality, functionality and comfort and that meet the changing needs
of our retailers and consumers. Our product design and development process is highly collaborative and is typically initiated
both internally by our development staff and externally by our retailers and suppliers, whose employees are generally active users
of our products and understand the needs of our consumers. Our product design and development personnel, marketing personnel and
sales representatives work closely together to identify opportunities for new styles, camouflage patterns, design improvements
and newer, more advanced materials. We have a dedicated group of product design and development professionals, some of whom are
well recognized experts in the footwear and apparel industries, who continually interact with consumers to better understand their
needs and are committed to ensuring our products reflect the most advanced designs, features and materials available in the marketplace.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Manufacturing and Sourcing</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We manufacture footwear in facilities that we operate in the
Dominican Republic and Puerto Rico, and source footwear, apparel and accessories from third-party facilities, primarily in China.
We do not have long-term contracts with any of our third-party manufacturers. The products purchased from GuangDong Dongguan YongDu
Shoes Company, one of our third-party manufacturers in China with whom we have had a long-term relationship, represented approximately
6.7% of our net sales in 2016. The products purchased from General Shoes US Corporation and its subsidiaries, another one of our
third-party manufacturers in China with whom we have had a relationship for over 20 years and which has historically accounted
for a significant portion of our manufacturing, represented approximately 8.8% of our net sales in 2016. We believe that operating
our own facilities significantly improves our knowledge of the entire raw material sourcing and manufacturing process enabling
us to more efficiently source finished goods from third parties that are of the highest quality and at the lowest cost available.
In addition, our Puerto Rican facilities allow us to produce footwear for the U.S. military and other commercial businesses that
require production by a U.S. manufacturer. Sourcing products from offshore third-party facilities generally enables us to lower
our costs per unit while maintaining high product quality and it limits the capital investment required to establish and maintain
company operated manufacturing facilities. Because quality is an important part of our value proposition to our retailers and
consumers, we source products from manufacturers who have demonstrated the intent and ability to maintain the high quality that
has become associated with our brands.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Quality control is stressed at every stage of the manufacturing
process and is monitored by trained quality assurance personnel at each of our manufacturing facilities, including our third-party
factories. In addition, we utilize a team of procurement, quality control and logistics employees in our China office to visit
factories to conduct quality control reviews of raw materials, work in process inventory and finished goods. We also utilize quality
control personnel at our finished goods distribution facilities to conduct quality control testing on incoming sourced finished
goods and raw materials and inspect random samples from our finished goods inventory from each of our manufacturing facilities
to ensure that all items meet our high quality standards.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Foreign Operations and Sales Outside of the United States</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our products are primarily distributed in the United States,
Canada, South America, Europe and Asia. We ship our products from our finished goods distribution facility located in Logan, Ohio
and third-party logistics operations in Sumner, Washington and Ontario, Canada. Certain of our retailers receive shipments directly
from our manufacturing sources, including all of our U.S. military sales, which are shipped directly from our manufacturing facilities
in Puerto Rico. Net sales to foreign countries, primarily Canada, represented approximately 2.8% of net sales in 2016, 4.8% of
net sales in 2015, and 6.3% of net sales in 2014.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">As previously mentioned, we maintain manufacturing facilities
that we operate in the Dominican Republic and Puerto Rico. In addition, we utilize a third party distribution facility in Canada
and an office in China to support our contract manufacturers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The net book value of fixed assets located outside of the U.S.
totaled $3.7 million at December 31, 2016, $4.1 million at December 31, 2015, and $4.7 million at December 31, 2014.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Suppliers</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We purchase raw materials from sources worldwide. We do not
have any long-term supply contracts for the purchase of our raw materials, except for limited blanket purchase orders on leather
to protect wholesale selling prices for an extended period of time. The principal raw materials used in the production of our products,
in terms of dollar value, are leather, Gore-Tex waterproof breathable fabric, Cordura nylon fabric and soling materials. We believe
these materials will continue to be available from our current suppliers. However, in the event these materials are not available
from our current suppliers, we believe these products, or similar products, would be available from alternative sources.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Seasonality and Weather</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Historically, we have experienced significant seasonal fluctuations
in our business as many of our footwear products are used by consumers in adverse weather conditions. In order to meet these demands,
we must manufacture and source footwear year round to be in a position to ship advance and at once orders for these products during
the last two quarters of each year. Accordingly, average inventory levels have been highest during the second and third quarters
of each year and sales have been highest in the last two quarters of the year. In addition, mild or dry weather conditions historically
have had a material adverse effect on sales of our outdoor products, particularly if they occurred in broad geographical areas
during late fall or early winter. With the acquisition of the Creative Recreation brand and the move toward more lifestyle geared
products that are less dependent on weather conditions, we hope to reduce the seasonality and dependence on the variations in
the weather.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Backlog</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">At December 31, 2016, our backlog was $17.0 million compared
to $43.0 million at December 31, 2015. The decrease at December 31, 2016 is primarily related to the US Military contract for
2016. The backlog related to this contract is $0.3 million at December 31, 2016, compared to $27.7 million at December 31, 2015.
Factors other than seasonality could have a significant impact on our backlog and, therefore, our backlog at any one point in
time may not be indicative of future results.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Patents, Trademarks and Trade Names </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">We own numerous design and utility patents
for footwear, footwear components (such as insoles and outsoles) and outdoor apparel in the U.S. and in foreign countries including
Canada, Mexico, China and Taiwan. We own U.S. and certain foreign registrations for the trademarks used in our business, including
our trademarks Rocky, Georgia Boot, Durango, Lehigh and Creative Recreation. In addition, we license trademarks, including Gore-Tex
and Michelin, in order to market our products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">Our license with W. L. Gore &amp; Associates,
Inc. permits us to use the Gore-Tex and related marks on products and styles that have been approved in advance by Gore. The license
agreement has a one year term that automatically renews each year, unless either party elects to terminate by giving advance written
notice to the other party by October 1 for termination effective December 31 of that same year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">Our license with Michelin Lifestyle Limited
permits us to use the Michelin and related marks on our products. Our license agreement with Michelin Lifestyle Limited to use
the Michelin name expires on December 31, 2017, with the option to renew.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">In the U.S., our patents are generally in
effect for up to 20 years from the date of the filing of the patent application. Our trademarks are generally valid as long as
they are in use and their registrations are properly maintained and have not been found to become generic. Trademarks registered
outside of the U.S. generally have a duration of 10 years depending on the jurisdiction and are also generally subject to an indefinite
number of renewals for a like period upon appropriate application.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">While we have an active program to protect
our intellectual property by filing for patents and trademarks, we do not believe that our overall business is materially dependent
on any individual patent or trademark. We are not aware of any infringement of our intellectual property rights or that we are
infringing any intellectual property rights owned by third parties. Moreover, we are not aware of any material conflicts concerning
our trademarks or our use of trademarks owned by others.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Competition</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We operate in a very competitive environment. Product function,
design, comfort, quality, technological and material improvements, brand awareness, timeliness of product delivery and pricing
are all important elements of competition in the markets for our products. We believe that the strength of our brands, the quality
of our products and our long-term relationships with a broad range of retailers allows us to compete effectively in the footwear
and apparel markets that we serve. However, we compete with footwear and apparel companies that have greater financial, marketing,
distribution and manufacturing resources than we do. In addition, many of these competitors have strong brand name recognition
in the markets they serve.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The footwear and apparel industry is also subject to rapid changes
in consumer preferences. Some of our product lines are susceptible to changes in both technical innovation and fashion trends.
Therefore, the success of these products and styles are more dependent on our ability to anticipate and respond to changing product,
material and design innovations as well as fashion trends and consumer demands in a timely manner. Our inability or failure to
do so could adversely affect consumer acceptance of these product lines and styles and could have a material adverse effect on
our business, financial condition and results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Employees </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">At December 31, 2016, we had approximately 2,407 employees of
which approximately 2,383 are full time employees. Approximately 2,004 of our employees work in our manufacturing facilities in
the Dominican Republic and Puerto Rico. None of our employees are represented by a union. We believe our relations with our employees
are good.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Available Information</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We make available free of charge on our corporate website, <I>www.rockybrands.com</I>,
our annual report on Form 10-K, quarterly reports on Form 10-Q, current reports on Form 8-K and, if applicable, amendments to those
reports filed or furnished pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended, as soon as reasonably
practicable after such reports are electronically filed with or furnished to the Securities and Exchange Commission.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.75in; text-align: left"><B><A NAME="a_003"></A>ITEM 1A.</B></TD><TD STYLE="text-align: justify"><B>RISK FACTORS.</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Business Risks </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>Expanding our brands into new footwear and apparel markets
may be difficult and expensive, and if we are unable to successfully continue such expansion, our brands may be adversely affected,
and we may not achieve our planned sales growth.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our growth strategy is founded substantially on the expansion
of our brands into new footwear and apparel markets. New products that we introduce may not be successful with consumers or one
or more of our brands may fall out of favor with consumers. If we are unable to anticipate, identify or react appropriately to
changes in consumer preferences, we may not grow as fast as we plan to grow or our sales may decline, and our brand image and operating
performance may suffer.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Furthermore, achieving market acceptance for new products will
likely require us to exert substantial product development and marketing efforts, which could result in a material increase in
our selling, general and administrative, or SG&amp;A expenses, and there can be no assurance that we will have the resources necessary
to undertake such efforts. Material increases in our SG&amp;A expenses could adversely impact our results of operations and cash
flows.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We may also encounter difficulties in producing new products
that we did not anticipate during the development stage. Our development schedules for new products are difficult to predict and
are subject to change as a result of shifting priorities in response to consumer preferences and competing products. If we are
not able to efficiently manufacture newly-developed products in quantities sufficient to support retail distribution, we may not
be able to recoup our investment in the development of new products. Failure to gain market acceptance for new products that we
introduce could impede our growth, reduce our profits, adversely affect the image of our brands, erode our competitive position
and result in long term harm to our business.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>A majority of our products are produced outside the U.S.
where we are subject to the risks of international commerce.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A majority of our products are produced in the Dominican Republic
and China. Therefore, our business is subject to the following risks of doing business offshore:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>the imposition of additional United States legislation and regulations relating to imports, including quotas, duties, taxes
or other charges or restrictions;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>foreign governmental regulation and taxation;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.4in; text-indent: -0.2in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>fluctuations in foreign exchange rates;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>changes in economic conditions;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.4in; text-indent: -0.2in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>transportation conditions and costs in the Pacific and Caribbean;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.4in; text-indent: -0.2in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>changes in the political stability of these countries; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.4in; text-indent: -0.2in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>changes in relationships between the United States and these countries.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Changes in any of these factors could materially increase our
costs of products and we may not be able to recover all of our cost increases through price increases to our customers. If any
of these factors were to render the conduct of business in these countries undesirable or impracticable, we would have to manufacture
or source our products elsewhere. There can be no assurance that additional sources or products would be available to us or, if
available, that these sources could be relied on to provide product at terms favorable to us. The occurrence of any of these developments
could have a material adverse effect on our business, financial condition, results of operations and cash flows.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>Changes to United States tax, tariff and import/export
regulations may have a negative effect on global economic conditions, financial markets and our business.</I></B><I> </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The results of the November 2016 U.S. elections have introduced
greater uncertainty with respect to tax and trade policies, tariffs and government regulations affecting trade between the U.S.
and other countries. We source products from manufacturers located outside of the U.S., primarily in China. Major developments
in tax policy or trade relations, such as the disallowance of tax deductions for imported products or the imposition of unilateral
tariffs on imported products, could have a material adverse effect on our business, results of operations and liquidity.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>We conduct a portion of our business pursuant to U.S.
military contracts, which are subject to unique risks.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We conduct a portion of our business pursuant to U.S. military
contracts which are subject to unique risks. In 2016, 14.4% of our revenues were earned pursuant to U.S. military contracts. Business
conducted pursuant to such contracts is subject to extensive procurement regulations and other unique risks. The U.S. military
may modify, curtail or choose not to renew one or more of our contracts. In addition, funding pursuant to our U.S. military contracts
may be reduced or withheld as part of the U.S. Congressional appropriations process due to fiscal constraints and/or changes in
U.S. military strategy. Our contracts with the U.S. military are fixed-price contracts. While fixed price contracts enable us to
benefit from performance improvements, cost reductions and efficiencies, they also subject us to the risk of reduced margins or
incurring losses if we are unable to achieve estimated costs and revenues.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>Our success depends on our ability to anticipate consumer
trends.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Demand for our products may be adversely affected by changing
consumer trends. Our future success will depend upon our ability to anticipate and respond to changing consumer preferences and
technical design or material developments in a timely manner. The failure to adequately anticipate or respond to these changes
could have a material adverse effect on our business, financial condition, results of operations and cash flows.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>Loss of services of our key personnel could adversely
affect our business.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The development of our business has been, and will continue
to be dependent on execution at all levels of our organization which requires an experienced and talented executive team. The
loss of service of any of the executive officers or key employees could have an adverse effect on our business and financial condition.
We have entered into employment agreements with several executive officers and key employees, and also offer compensation packages
designed to attract and retain talent.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>We depend on a limited number of suppliers for key production
materials, and any disruption in the supply of such materials could interrupt product manufacturing and increase product costs.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We purchase raw materials from a number of domestic and foreign
sources. We do not have any long-term supply contracts for the purchase of our raw materials, except for limited blanket orders
on leather. The principal raw materials used in the production of our footwear, in terms of dollar value, are leather, Gore-Tex
waterproof breathable fabric, Cordura nylon fabric and soling materials. Availability or change in the prices of our raw materials
could have a material adverse effect on our business, financial condition, results of operations and cash flows.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>We currently have a licensing agreement for the use of
Gore-Tex waterproof breathable fabric, and any termination of this licensing agreement could impact our sales of waterproof products.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We are currently one of the largest customers of Gore-Tex waterproof
breathable fabric for use in footwear. Our licensing agreement with W.L. Gore &amp; Associates, Inc. may be terminated by either
party upon advance written notice to the other party by October 1 for termination effective December 31 of that same year. Although
other waterproofing techniques and materials are available, we place a high value on our Gore-Tex waterproof breathable fabric
license because Gore-Tex has high brand name recognition with our customers. The loss of our license to use Gore-Tex waterproof
breathable fabric could have a material adverse effect on our competitive position, which could have a material adverse effect
on our business, financial condition, results of operations and cash flows.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>Our outdoor products are seasonal.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We have historically experienced significant seasonal fluctuations
in our business because we derive a significant portion of our revenues from sales of our outdoor products. Many of our outdoor
products are used by consumers in cold or wet weather. As a result, a majority of orders for these products are placed by our retailers
in January through April for delivery in July through October. In order to meet demand, we must manufacture and source outdoor
footwear year round to be in a position to ship advance orders for these products during the last two quarters of each year. Accordingly,
average inventory levels have been highest during the second and third quarters of each year and sales have been highest in the
last two quarters of each year. There is no assurance that we will have either sufficient inventory to satisfy demand in any particular
quarter or have sufficient demand to sell substantially all of our inventory without significant markdowns.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>Our outdoor products are sensitive to weather conditions.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Historically, our outdoor products have been used primarily
in cold or wet weather. Mild or dry weather has in the past and may in the future have a material adverse effect on sales of our
products, particularly if mild or dry weather conditions occur in broad geographical areas during late fall or early winter. Also,
due to variations in weather conditions from year to year, results for any single quarter or year may not be indicative of results
for any future period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>Our business could suffer if our third-party manufacturers
violate labor laws or fail to conform to generally accepted ethical standards.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We require our third-party manufacturers to meet our standards
for working conditions and other matters before we are willing to place business with them. As a result, we may not always obtain
the lowest cost production. Moreover, we do not control our third-party manufacturers or their respective labor practices. If one
of our third-party manufacturers violates generally accepted labor standards by, for example, using forced or indentured labor
or child labor, failing to pay compensation in accordance with local law, failing to operate its factories in compliance with local
safety regulations or diverging from other labor practices generally accepted as ethical, we likely would cease dealing with that
manufacturer, and we could suffer an interruption in our product supply. In addition, such a manufacturer&rsquo;s actions could
result in negative publicity and may damage our reputation and the value of our brand and discourage retail customers and consumers
from buying our products.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>The growth of our business will be dependent upon the
availability of adequate capital.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The growth of our business will depend on the availability of
adequate capital, which in turn will depend in large part on cash flow generated by our business and the availability of equity
and debt financing. We cannot assure that our operations will generate positive cash flow or that we will be able to obtain equity
or debt financing on acceptable terms or at all. Our revolving credit facility contains provisions that restrict our ability to
incur additional indebtedness or make substantial asset sales that might otherwise be used to finance our expansion. Security interests
in substantially all of our assets, which may further limit our access to certain capital markets or lending sources, secure our
obligations under our revolving credit facility. Moreover, the actual availability of funds under our revolving credit facility
is limited to specified percentages of our eligible inventory and accounts receivable. Accordingly, opportunities for increasing
our cash on hand through sales of inventory would be partially offset by reduced availability under our revolving credit facility.
As a result, we cannot assure you that we will be able to finance our current expansion plans.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>We must comply with the restrictive covenants contained
in our revolving credit facility.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our credit facility requires us to comply with certain financial
restrictive covenants that impose restrictions on our operations, including our ability to incur additional indebtedness, make
investments of other restricted payments, sell or otherwise dispose of assets and engage in other activities. Any failure by us
to comply with the restrictive covenants could result in an event of default under those borrowing arrangements, in which case
the lenders could elect to declare all amounts outstanding thereunder to be due and payable, which could have a material adverse
effect on our financial condition. Our credit facility contains a restrictive covenant which requires us to maintain a fixed charge
coverage ratio. This restrictive covenant is only in effect upon a triggering event taking place (as defined in the credit facility
agreement). At December 31, 2016, there was no triggering event and the covenant was not in effect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>We face intense competition, including competition from
companies with significantly greater resources than ours, and if we are unable to compete effectively with these companies, our
market share may decline and our business could be harmed.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The footwear and apparel industries are intensely competitive,
and we expect competition to increase in the future. A number of our competitors have significantly greater financial, technological,
engineering, manufacturing, marketing and distribution resources than we do, as well as greater brand awareness in the footwear
market. Our ability to succeed depends on our ability to remain competitive with respect to the quality, design, price and timely
delivery of products. Competition could materially adversely affect our business, financial condition, results of operations and
cash flows.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>We currently manufacture a portion of our products and
we may not be able to do so in the future at costs that are competitive with those of competitors who source their goods.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We currently plan to retain our internal manufacturing capability
in order to continue benefiting from expertise we have gained with respect to footwear manufacturing methods conducted at our manufacturing
facilities. We continue to evaluate our manufacturing facilities and third-party manufacturing alternatives in order to determine
the appropriate size and scope of our manufacturing facilities. There can be no assurance that the costs of products that continue
to be manufactured by us can remain competitive with products sourced from third parties.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>We rely on distribution centers in Logan, Ohio, Sumner,
Washington and Waterloo, Ontario, Canada, and if there is a natural disaster or other serious disruption at any of these facilities,
we may be unable to deliver merchandise effectively to our retailers.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We rely on distribution centers located in Logan, Ohio, Sumner,
Washington and Waterloo, Ontario, Canada. Any natural disaster or other serious disruption at any of these facilities due to fire,
tornado, flood, terrorist attack or any other cause could damage a portion of our inventory or impair our ability to use our distribution
center as a docking location for merchandise. Either of these occurrences could impair our ability to adequately supply our retailers
and harm our operating results.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>We are subject to certain environmental and other regulations.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Some of our operations use substances regulated under various
federal, state, local and international environmental and pollution laws, including those relating to the storage, use, discharge,
disposal and labeling of, and human exposure to, hazardous and toxic materials. Compliance with current or future environmental
laws and regulations could restrict our ability to expand our facilities or require us to acquire additional expensive equipment,
modify our manufacturing processes or incur other significant expenses. In addition, we could incur costs, fines and civil or criminal
sanctions, third-party property damage or personal injury claims or could be required to incur substantial investigation or remediation
costs, if we were to violate or become liable under any environmental laws. Liability under environmental laws can be joint and
several and without regard to comparative fault. There can be no assurance that violations of environmental laws or regulations
have not occurred in the past and will not occur in the future as a result of our inability to obtain permits, human error, equipment
failure or other causes, and any such violations could harm our business, financial condition, results of operations and cash flows.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>If our efforts to establish and protect our trademarks,
patents and other intellectual property are unsuccessful, the value of our brands could suffer.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We regard certain of our footwear designs as proprietary and
rely on patents to protect those designs. We believe that the ownership of patents is a significant factor in our business. Existing
intellectual property laws afford only limited protection of our proprietary rights, and it may be possible for unauthorized third
parties to copy certain of our footwear designs or to reverse engineer or otherwise obtain and use information that we regard as
proprietary. If our patents are found to be invalid, however, to the extent they have served, or would in the future serve, as
a barrier to entry to our competitors, such invalidity could have a material adverse effect on our business, financial condition,
results of operations and cash flows.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We own U.S. registrations for a number of our trademarks, trade
names and designs, including such marks as Rocky, Georgia Boot, Durango, Lehigh and Creative Recreation. Additional trademarks,
trade names and designs are the subject of pending federal applications for registration. We also use and have common law rights
in certain trademarks. Over time, we have increased distribution of our goods in several foreign countries. Accordingly, we have
applied for trademark registrations in a number of these countries. We intend to enforce our trademarks and trade names against
unauthorized use by third parties.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>Our success depends on our ability to forecast sales.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our investments in infrastructure and product inventory are
based on sales forecasts and are necessarily made in advance of actual sales. The markets in which we do business are highly competitive,
and our business is affected by a variety of factors, including brand awareness, changing consumer preferences, product innovations,
susceptibility to fashion trends, retail market conditions, weather conditions and economic and other factors. One of our principal
challenges is to improve our ability to predict these factors, in order to enable us to better match production with demand. In
addition, our growth over the years has created the need to increase the investment in infrastructure and product inventory and
to enhance our systems. To the extent sales forecasts are not achieved, costs associated with the infrastructure and carrying costs
of product inventory would represent a higher percentage of revenue, which would adversely affect our business, financial condition,
results of operations and cash flows.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>A privacy breach could have a material
adverse effect on the Company's business and reputation</I>.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We rely heavily on digital technologies for the successful operation
of our business, including electronic messaging, digital marketing efforts and the collection and retention of customer data and
employee information. We also rely on third parties to process credit card transactions, perform online e-commerce and social media
activities and retain data relating to the Company&rsquo;s financial position and results of operations, strategic initiatives
and other important information. Despite the security measures we have in place, our facilities and systems and those of our third-party
service providers, may be vulnerable to cyber-security breaches, acts of vandalism, computer viruses, misplaced or lost data, programming
and/or human errors or other similar events. Any misappropriation, loss or other unauthorized disclosure of confidential or personally
identifiable information, whether by us or by our third-party service providers, could adversely affect our business. We maintain
cyber risk insurance, but this insurance may not be sufficient to cover all of our losses from any future breaches of our systems.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>Our dividend policy may change. </I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Although we have paid dividends to our shareholders, we have
no obligation to continue doing so and may change our dividend policy at any time without notice to our shareholders. Holders of
our common stock are only entitled to receive such cash dividends as our board of directors may declare out of funds legally available
for such payments.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Risks Related to Our Industry</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>Because the footwear market is sensitive to decreased
consumer spending and slow economic cycles, if general economic conditions deteriorate, many of our customers may significantly
reduce their purchases from us or may not be able to pay for our products in a timely manner.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The footwear industry has been subject to cyclical variation
and decline in performance when consumer spending decreases or softness appears in the retail market. Many factors affect the level
of consumer spending in the footwear industry, including:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">general business conditions;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">interest rates;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">the availability of consumer credit;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">weather;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">increases in prices of nondiscretionary goods;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">taxation; and</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: justify">consumer confidence in future economic conditions.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Consumer purchases of discretionary items, including our products,
may decline during recessionary periods and also may decline at other times when disposable income is lower. A downturn in regional
economies where we sell products also reduces sales.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>The continued shift in the marketplace from traditional
independent retailers to large discount mass merchandisers may result in decreased margins.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A continued shift in the marketplace from traditional independent
retailers to large discount mass merchandisers has increased the pressure on many footwear manufacturers to sell products to these
mass merchandisers at less favorable margins. Because of competition from large discount mass merchandisers, a number of our small
retailing customers have gone out of business, and in the future more of these customers may go out of business, which could have
a material adverse effect on our business, financial condition, results of operations and cash flows.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>If we do not effectively respond to the trend of consumer
shopping moving to online retailers it may negatively impact our business.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The retail industry is rapidly changing and we must ensure
we are evolving both our own online e-commerce websites as well as providing digital assistance to our wholesale customers to
support their e-commerce websites. Failure to timely identify and effectively respond to the online trends of the retail industry
could negatively impact our product reach and market share. We are making technology investments in our websites and mobile applications.
If we are unable to improve or develop relevant technology in a timely manner, our ability to compete and our results of operations
could be adversely affected.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.75in; text-align: left"><B><A NAME="a_004"></A>ITEM 1B.</B></TD><TD STYLE="text-align: justify"><B>UNRESOLVED STAFF COMMENTS.</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">None.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.75in; text-align: left"><B><A NAME="a_005"></A>ITEM 2.</B></TD><TD STYLE="text-align: justify"><B>PROPERTIES.</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We own our 25,000 square foot executive offices that are located
in Nelsonville, Ohio, which are utilized by all segments. We also own our 192,000 square foot finished goods distribution facility
in Logan, Ohio, which is utilized by our wholesale and retail segments. We also own our 41,000 square foot outlet store and a 5,500
square foot executive office building located in Nelsonville, Ohio, a portion of which is utilized by our retail segment. We lease
an office in California for our Creative Recreation business. This lease expires in March 2018. We lease two manufacturing facilities
in Puerto Rico consisting of 44,978 square feet and 39,581 square feet which are utilized by the wholesale and military segments.
These leases expire in 2019. In the Dominican Republic, we lease seven stand-alone manufacturing facilities as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 50%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">Square</TD><TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">Lease</TD><TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP COLSPAN="2" STYLE="border-bottom: Black 1pt solid; text-align: center">Footage</TD><TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="border-bottom: Black 1pt solid; text-align: center">Expiration</TD><TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 48%; text-align: right">28,684</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 47%; text-align: center">2018</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">34,373</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: center">2018</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">20,135</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: center">2018</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">93,097</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: center">2019</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">36,186</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: center">2019</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">23,476</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: center">2020</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">16,797</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: center">2021</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.75in; text-align: left"><B><A NAME="a_006"></A>ITEM 3.</B></TD><TD STYLE="text-align: justify"><B>LEGAL PROCEEDINGS.</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We are, from time to time, a party to litigation which arises
in the normal course of our business. Although the ultimate resolution of pending proceedings cannot be determined, in the opinion
of management, the resolution of these proceedings in the aggregate will not have a material adverse effect on our financial position,
results of operations, or liquidity.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.75in; text-align: left"><B><A NAME="a_007"></A>ITEM 4.</B></TD><TD STYLE="text-align: justify"><B>MINE SAFETY DISCLOSURES.</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_008"></A>PART II</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.75in; text-align: left"><B><A NAME="a_009"></A>ITEM 5.</B></TD><TD STYLE="text-align: justify"><B>MARKET FOR REGISTRANT'S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES
OF EQUITY SECURITIES.</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Market Information </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">Our common stock trades on the NASDAQ Global
Select Market under the symbol &ldquo;RCKY.&rdquo; The following table sets forth the range of high and low sales prices for our
common stock for the periods indicated, as reported by the NASDAQ Global Select Market:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="font-weight: bold; border-bottom: Black 1pt solid; text-align: left">Quarter Ended</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; border-bottom: Black 1pt solid; text-align: center">High</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold; text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; border-bottom: Black 1pt solid; text-align: center">Low</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold; text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; border-bottom: Black 1pt solid; text-align: center"><font style="font-size: 10pt"><b>Dividends</b></font><br> <font style="font-size: 10pt"><b><U STYLE="text-decoration: none; vertical-align: baseline">Per Share</u></b></font></TD><TD STYLE="padding-bottom: 1pt; font-weight: bold; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 67%">March 31, 2015</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 8%; text-align: right">23.11</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 8%; text-align: right">12.94</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 8%; text-align: right">0.10</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>June 30, 2015</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">23.00</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">17.34</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.11</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>September 30, 2015</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">19.91</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">13.34</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.11</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>December 31, 2015</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">16.00</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">10.08</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.11</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>March 31, 2016</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">13.55</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">9.67</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.11</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>June 30, 2016</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">13.95</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">10.70</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.11</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>September 30, 2016</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">12.68</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">10.17</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.11</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>December 31, 2016</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">11.65</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">9.95</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.11</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">On February 21, 2017, the last reported sales
price of our common stock on the NASDAQ Global Select Market was $11.35 per share. As of February 21, 2017, there were 83 shareholders
of record of our common stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>Dividends</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">During 2013, our board of directors adopted a dividend policy
under which the Company intends to pay a cash dividend on its common stock. During 2016, 2015 and 2014, we paid dividends on our
common stock totaling $3,297,066, $3,252,254, and $3,017,979, respectively.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-variant: small-caps"><B>&nbsp;</B></FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-variant: small-caps"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-variant: small-caps"><B>Performance Graph</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">The following performance graph compares
our performance of the Company with the NASDAQ Composite Index and the Standard &amp; Poor&rsquo;s Footwear Index, which is a published
industry index. The comparison of the cumulative total return to shareholders for each of the periods assumes that $100 was invested
on December 31, 2011, in our common stock, and in the NASDAQ Stock Market (U.S.) Index and the Standard &amp; Poor&rsquo;s Footwear
Index and that all dividends were reinvested.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><IMG SRC="pg18img1_10k.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The
following table sets forth information concerning the Company&rsquo;s purchases of common stock for the periods indicated:</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid">Period</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid">Total number of shares (or units) purchased</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid">Average price paid per share (or unit)</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid">Total number of shares (or units) purchased as part of publicly announced plans or programs</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid">Maximum number (or approximate dollar value) of shares (or units) that may yet be purchased under the plans or programs</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 44%; font: 10pt Times New Roman, Times, Serif">October 1, 2016 - October 31, 2016</TD><TD STYLE="width: 2%; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right">29,848</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right">10.16</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right">29,848</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right">5,549,886</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">November 1, 2016- November 30, 2016</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">5,549,886</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">December 1, 2016 - December 31, 2016</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; border-bottom: Black 1pt solid">-</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; border-bottom: Black 1pt solid">-</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; border-bottom: Black 1pt solid">-</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; border-bottom: Black 1pt solid">5,549,886</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Total</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; border-bottom: Black 2.5pt double">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; border-bottom: Black 2.5pt double">29,848</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 2.5pt double">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; border-bottom: Black 2.5pt double">10.16</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; border-bottom: Black 2.5pt double">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; border-bottom: Black 2.5pt double">29,848</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; border-bottom: Black 2.5pt double">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; border-bottom: Black 2.5pt double">5,549,886</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">&nbsp;</TD></TR>
</TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">In March 2016, the Company announced a
$7,500,000 share repurchase program. There was $5,549,886 remaining under the program as of the end of the fourth quarter. The
repurchase program terminated on March 1, 2017. On March 2, 2017, the Board of Directors authorized a new $7,500,000 share repurchase
program, which terminates on March 1, 2018.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>





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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.75in; text-align: left"><B><A NAME="a_010"></A>ITEM 6.</B></TD><TD STYLE="text-align: justify"><B>SELECTED
                                         CONSOLIDATED FINANCIAL DATA<FONT STYLE="font-size: 10pt">.</FONT></B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9pt; text-align: center"><B>ROCKY BRANDS, INC. AND SUBSIDIARIES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9pt; text-align: center"><B>SELECTED CONSOLIDATED FINANCIAL
DATA </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9pt; text-align: center">(in thousands, except for per share
data)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2in; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="10" STYLE="font-weight: bold; text-align: center">Five Year Financial Summary</TD><TD STYLE="font-weight: bold">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2">&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; border-bottom: Black 1pt solid; text-align: center">12/31/16</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; border-bottom: Black 1pt solid; text-align: center">12/31/15</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; border-bottom: Black 1pt solid; text-align: center">12/31/14</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; border-bottom: Black 1pt solid; text-align: center">12/31/13</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; border-bottom: Black 1pt solid; text-align: center">12/31/12</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; text-align: left">Income Statement Data</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 45%; text-align: left">Net sales</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 8%; text-align: right">260,259</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 8%; text-align: right">269,302</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 8%; text-align: right">286,242</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 8%; text-align: right">244,871</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 8%; text-align: right">228,537</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Gross margin (% of sales)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">29.5</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">33.0</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">33.7</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">34.1</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">35.2</TD><TD STYLE="text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Net income (loss)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">(2,139</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">6,603</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">9,845</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">7,373</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">8,855</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Dividends paid on common stock</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,297</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,252</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,018</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,255</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold">Per Share</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Net income</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 9pt">Basic</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">(0.29</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.87</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">1.30</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.98</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">1.18</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 9pt">Diluted</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">(0.29</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.87</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">1.30</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.98</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">1.18</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD COLSPAN="4" STYLE="font-weight: bold">Weighted average number of common shares outstanding</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 9pt">Basic</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">7,505</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">7,563</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">7,545</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">7,517</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">7,503</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 9pt">Diluted</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">7,505</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">7,574</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">7,548</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">7,517</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">7,503</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left">Balance Sheet Data</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>Inventories</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">69,168</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">76,991</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">85,237</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">78,172</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">67,196</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Total assets</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">180,573</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">193,865</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">213,228</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">199,025</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">174,844</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Working capital</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">102,693</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">114,474</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">124,773</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">118,242</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">105,435</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Long-term debt, less current maturities</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">14,584</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">23,700</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">36,270</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">38,388</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">23,461</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Stockholders' equity</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">135,093</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">142,121</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">138,348</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">131,213</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">125,637</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The 2016 financial data reflects reorganizational charges for
$0.8 million and included an impairment charge of $2.0 million net of tax benefits. The 2013 financial data reflects charges of
$0.8 million, net of tax benefits, for acquisition related expenses and a gain on bargain purchase of $0.4 million, net of tax.
Certain amounts from prior years related to royalty income have been reclassified to conform to current presentation. In 2013,
we began reporting royalty income as a component of net sales.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2in; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.75in; text-align: left"><B><A NAME="a_011"></A>ITEM 7.</B></TD><TD STYLE="text-align: left"><B>MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
AND RESULTS OF OPERATIONS.</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">This Management&rsquo;s Discussion and Analysis of Financial
Condition and Results of Operations (&ldquo;MD&amp;A&rdquo;) describes the matters that we consider to be important to understanding
the results of our operations for each of the three years in the period ended December 31, 2016, and our capital resources and
liquidity as of December 31, 2016 and 2015. Use of the terms &ldquo;Rocky,&rdquo; the &ldquo;Company,&rdquo; &ldquo;we,&rdquo;
&ldquo;us&rdquo; and &ldquo;our&rdquo; in this discussion refer to Rocky Brands, Inc. and its subsidiaries. Our fiscal year begins
on January 1 and ends on December 31. We analyze the results of our operations for the last three years, including the trends in
the overall business followed by a discussion of our cash flows and liquidity, our credit facility, and contractual commitments.
We then provide a review of the critical accounting judgments and estimates that we have made that we believe are most important
to an understanding of our MD&amp;A and our consolidated financial statements. We conclude our MD&amp;A with information on recent
accounting pronouncements which we adopted during the year, as well as those not yet adopted that are expected to have an impact
on our financial accounting practices.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The following discussion should be read in conjunction with
the &ldquo;Selected Consolidated Financial Data&rdquo; and our consolidated financial statements and the notes thereto, all included
elsewhere herein. The forward-looking statements in this section and other parts of this document involve risks and uncertainties
including statements regarding our plans, objectives, goals, strategies, and financial performance. Our actual results could differ
materially from the results anticipated in these forward-looking statements as a result of factors set forth under the caption
&ldquo;Safe Harbor Statement under the Private Securities Litigation Reform Act of 1995&rdquo; below. The Private Securities Litigation
Reform Act of 1995 provides a &ldquo;safe harbor&rdquo; for forward-looking statements made by or on behalf of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>EXECUTIVE OVERVIEW </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We are a leading designer, manufacturer and marketer of premium
quality footwear and apparel marketed under a portfolio of well recognized brand names including Rocky, Georgia Boot, Durango,
Lehigh, Creative Recreation and the licensed brand Michelin. <U> </U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our products are distributed through three distinct business
segments: wholesale, retail and military. In our wholesale business, we distribute our products through a wide range of distribution
channels representing over ten-thousand retail store locations in the U.S. and Canada as well as in several international markets.
Our wholesale channels vary by product line and include sporting goods stores, outdoor retailers, independent shoe retailers, hardware
stores, catalogs, mass merchants, uniform stores, farm store chains, specialty safety stores and other specialty retailers. Our
retail business includes direct sales of our products to consumers primarily through our websites. We also sell footwear under
the Rocky label to the U.S. military.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We are currently fulfilling several multiyear contracts for
the U.S. military. Net sales for the military segment of the business increased to $37.4 million, an increase of $20.0 million
over 2015 levels.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our growth strategy is founded substantially on the expansion
of our brands into new footwear and apparel markets. New products that we introduce may not be successful with consumers or one
or more of our brands may fall out of favor with consumers. If we are unable to anticipate, identify or react appropriately to
changes in consumer preferences, we may not grow as fast as we plan to grow or our sales may decline, and our brand image and operating
performance may suffer.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Furthermore, achieving market acceptance for new products will
likely require us to exert substantial product development and marketing efforts, which could result in a material increase in
our selling, general and administrative, or SG&amp;A, expenses, and there can be no assurance that we will have the resources necessary
to undertake such efforts. Material increases in our SG&amp;A expenses could adversely impact our results of operations and cash
flows.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We may also encounter difficulties in producing new products
that we did not anticipate during the development stage. Our development schedules for new products are difficult to predict and
are subject to change as a result of shifting priorities in response to consumer preferences and competing products. If we are
not able to efficiently manufacture newly-developed products in quantities sufficient to support retail distribution, we may not
be able to recoup our investment in the development of new products. Failure to gain market acceptance for new products that we
introduce could impede our growth, reduce our profits, adversely affect the image of our brands, erode our competitive position
and result in long term harm to our business.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>FINANCIAL SUMMARY</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Net sales of the wholesale segment decreased $29.1 million in 2016 from prior year primarily as a result of decreased sales
in all of our footwear and apparel categories. The decrease in 2016 is primarily due to warmer temperatures in the fourth quarter
and weak retail store traffic .</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Net sales of the retail segment increased $0.1 million in 2016 from the prior year primarily as a result of higher sales from
our business and consumer web platforms.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Net sales of the military segment increased $20.0 million in 2016 from the prior year. From time to time, we bid on military
contracts when they become available. Our sales under such contracts are dependent on us winning the bids for these contracts and
the purchase orders received on these contracts. We are currently fulfilling several multiyear contracts for the U.S. military.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Gross margin of the wholesale segment decreased $12.5 million in 2016 from the prior year as a result of the lower sales and
lower margin. Gross margin of the wholesale segment as a percent of sales for 2016 was 180 basis points less than the prior year.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Retail gross margin for 2016 was $21.1 million or 45.9%, compared to $20.6 million or 45.0% in 2015. The 90 basis point increase
was largely due to an increase in on-line direct to consumer sales, which carry a higher margin.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Gross margin of the military segment decreased $0.1 million in 2016 over the prior year due primarily to lower margin as a
percentage of sales due to the significant investments made in our Puerto Rico facility to handle increased production.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Selling, general and administrative expenses decreased $2.8 million in 2016 from prior year primarily as result of lower advertising
and compensation expenses and lower freight expenses associated with the decrease in sales.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Net interest expense decreased $0.1 million in 2016 from the prior year due to lower levels of debt.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Net income decreased $8.7 million in 2016 from prior year results primarily due to lower sales in our wholesale business along
with an impairment of $3.0 million of our Creative Recreation trade name and a reorganizational charge of $1.2 million in 2016.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Total debt at December&nbsp;31, 2016 was $14.6 million or $9.1&nbsp;million lower than the prior year. Total debt minus cash
and cash equivalents was $10.1 million or 6.8% of total capitalization at December 31, 2016 compared to $20.3 million or 12.2%
of total capitalization at December 31, 2015.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Our cash from operating activities decreased $1.9&nbsp;million in 2016 over the prior year, primarily the result of a decrease
in net income of $8.7 million, being offset by lower accounts receivable and lower inventory levels at the end of 2016.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Net sales.</I> Net sales and related cost of goods sold are
recognized at the time products are shipped to the customer and title transfers. Net sales are recorded net of estimated sales
discounts and returns based upon specific customer agreements and historical trends. Net sales include royalty income from licensing
our brands.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Cost of goods sold.</I> Our cost of goods sold represents
our costs to manufacture products in our own facilities, including raw materials costs and all overhead expenses related to production,
as well as the cost to purchase finished products from our third-party manufacturers. Cost of goods sold also includes the cost
to transport these products to our distribution centers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>SG&amp;A expenses.</I> Our SG&amp;A expenses consist primarily
of selling, marketing, wages and related payroll and employee benefit costs, travel and insurance expenses, depreciation, amortization,
professional fees, facility expenses, bank charges, and warehouse and outbound freight expenses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Percentage of Net Sales</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The following table sets forth consolidated statements of operations
data as percentages of total net sales:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 90%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold; text-align: center">&nbsp;</TD>
    <TD NOWRAP COLSPAN="10" STYLE="font-weight: bold; text-align: center">Years Ended December 31,</TD><TD STYLE="font-weight: bold; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; border-bottom: Black 1pt solid; text-align: center">2016</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold; text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; border-bottom: Black 1pt solid; text-align: center">2015</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold; text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; border-bottom: Black 1pt solid; text-align: center">2014</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 67%; text-align: left">Net sales</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 8%; text-align: right">100.0</TD><TD STYLE="width: 1%; text-align: left">%</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 8%; text-align: right">100.0</TD><TD STYLE="width: 1%; text-align: left">%</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 8%; text-align: right">100.0</TD><TD STYLE="width: 1%; text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1pt">Cost of goods sold</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">70.5</TD><TD STYLE="padding-bottom: 1pt; text-align: left">%</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">67.0</TD><TD STYLE="padding-bottom: 1pt; text-align: left">%</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">66.3</TD><TD STYLE="padding-bottom: 1pt; text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Gross margin</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">29.5</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">33.0</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">33.7</TD><TD STYLE="text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>SG&amp;A expense</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">29.1</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">29.1</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">28.2</TD><TD STYLE="text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Reorganizational charge</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0.4</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0.0</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0.0</TD><TD STYLE="text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1pt">Impairment charge</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">1.2</TD><TD STYLE="padding-bottom: 1pt; text-align: left">%</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">0.0</TD><TD STYLE="padding-bottom: 1pt; text-align: left">%</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">0.0</TD><TD STYLE="padding-bottom: 1pt; text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt">Income from operations</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">-1.2</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">%</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">3.9</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">%</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">5.5</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">%</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Results of Operations</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Year Ended December 31, 2016 Compared to Year Ended December
31, 2015</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt"><I>Net sales.</I> Net sales decreased
3.36% to $260.3 million for 2016 compared to $269.3 million the prior year. Wholesale sales decreased $29.1 million to $176.9 million
for 2016 compared to $206.1 million for 2015. The decrease in wholesale sales was primarily the result of decreases in most of
our footwear and apparel categories, except for commercial military. The decreases in 2016 are primarily the result of warmer temperatures
in the critical fall shipping season and weak retail store traffic that pressured demand in all of our categories. Retail sales
increased to $45.9 million for 2016 compared to $45.8 million for 2015. The $0.1 million increase in</FONT> <FONT STYLE="font-size: 10pt">retail
sales resulted from increased sales in our business-to-consumer ecommerce web platforms. Military segment sales were $37.4 million
for 2016 compared to $17.4 million in 2015. We bid on military contracts when they become available. Our U.S Military sales are
dependent on us winning bids for contracts and the purchase orders received on these contracts. We are currently fulfilling several
multiyear contracts for the U.S. military. Average list prices in 2016 for our footwear, apparel and accessories were comparable
to 2015.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Gross margin.</I> Gross margin decreased to $76.7 million
or 29.5% of net sales for 2016 compared to $88.9 million or 33.0% of net sales for the prior year. Wholesale gross margin for
2016 was $53.5 million, or 30.2% of net sales, compared to $66.0 million, or 32.0% of net sales in 2015. The 180 basis point decline
was largely due to lower overall average selling price due to the product mix of sales. Retail gross margin for 2016 was $21.1
million or 45.9%, compared to $20.6 million or 45.0% in 2015. The 90 basis point increase was largely due to an increase in on-line
direct to consumer sales, which carry a higher margin. Military gross margin in 2016 was $2.2 million, or 5.8% of net sales, compared
to $2.3 million, or 13.1% of net sales in 2015. The decrease in military margin is primarily due to additional investments needed
to support the increase in military production in our Puerto Rico facility.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>SG&amp;A expenses.</I> SG&amp;A expenses were $75.6 million,
or 29.1% of net sales in 2016 compared to $78.4 million, or 29.1% of net sales for 2015. The net decrease primarily reflected
lower advertising expenses of $1.8 million and lower freight costs of $0.6 million, partially offset by an increase in bad debt
expense of $1.4 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Reorganizational Charge. </I>During the quarter ended September
30, 2016, we recorded $1.2 million in a reorganizational charge consisting of severance. The purpose of this reorganization was
to maximize profitability, drive long-term revenue growth and maximize shareholder value.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Impairment Charge. </I>During the quarter ended December
31, 2016, we recorded a $3.0 million non-cash impairment charge as a result of our 2016 indefinite-lived intangible test for the
Creative Recreation trademark.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Interest expense.</I> Interest expense was $0.6 million in
2016, compared to $0.7 million for the prior year. The decrease in interest expense in 2016 from the prior year was due to lower
overall levels of debt.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 67.3pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Income taxes.</I> Income tax benefit was $1.5 million in
2016, compared to an income tax expense of $3.1 million for the same period a year ago. The decrease in income tax expense for
2016 was due to a $13.3 million decrease in pretax income. The effective tax rate for 2016 was 40.9% compared to 31.8% for 2015.
The effective tax rate for 2016 increased over 2015 as a result of a decrease in our permanent capital investment in the Dominican
Republic which increased the amount of dividends we provide for U.S income taxes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Year Ended December 31, 2015 Compared to Year Ended December
31, 2014</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt"><I>Net sales.</I> Net sales decreased
5.9% to $269.3 million for 2015 compared to $286.2 million the prior year. Wholesale sales decreased $27.8 million to $206.1 million
for 2015 compared to $233.9 million for 2014. The decrease in wholesale sales was primarily the result of decreases in most all
our footwear and apparel categories. The decreases in 2015 are primarily the result of warmer temperatures in the critical fall
shipping season and weak retail store traffic in the fourth quarter that pressured demand in all of our categories. Retail sales
increased to $45.8 million for 2015 compared to $44.3 million for 2014. The $1.5 million increase in</FONT> <FONT STYLE="font-size: 10pt">retail
sales resulted from increased sales in our business-to-consumer ecommerce web platforms. Military segment sales, which occur from
time to time, were $17.4 million for 2015 compared to $8.0 million in 2014. From time to time, we bid on military contracts when
they become available. Our sales under such contracts are dependent on us winning the bids for these contracts and the purchase
orders received on these contracts. We have received an order to fulfill a contract to the U.S. Military to produce &ldquo;Hot
Weather&rdquo; combat boots. During 2015 and 2014, we shipped boots under this agreement. Average list prices in 2015 for our footwear,
apparel and accessories were comparable to 2014.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Gross margin.</I> Gross margin decreased to $88.9 million
or 33.0% of net sales for 2015 compared to $96.4 million or 33.7% of net sales for the prior year. Wholesale gross margin for 2015
was $66.0 million, or 32.0% of net sales, compared to $75.8 million, or 32.4% of net sales in 2014. The 40 basis point decline
was largely due to lower average selling prices. Retail gross margin for 2015 was $20.6 million, or 45.0% of net sales, compared
to $19.4 million, or 43.9% of net sales, in 2014. The 110 basis point increase in 2015 from the prior year was largely due to a
shift in sales toward our business-to-consumer ecommerce web platforms, which carry higher margins. Military gross margin in 2015
was $2.3 million, or 13.1% of net sales, compared to $1.1 million, or 13.4% of net sales in 2014.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>SG&amp;A expenses.</I> SG&amp;A expenses were $78.4 million,
or 29.1% of net sales in 2015 compared to $80.6 million, or 28.2% of net sales for 2014. The net decrease primarily reflected lower
compensation expenses of $3.1 million and lower freight costs of $0.8 million, partially offset by higher spending on advertising
of $1.2 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Interest expense.</I> Interest expense was $0.7 million in
2015, compared to $0.9 million for the prior year. The decrease in interest expense in 2015 from the prior year was due to lower
overall levels of debt.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Income taxes.</I> Income tax expense was $3.1 million in
2015, compared to $4.9 million for the same period a year ago. The decrease in income tax expense for 2015 was due to a $5.1 million
decrease in pretax income and a decrease in the effective tax rate. The effective tax rate for 2015 was 31.8% compared to 33.2%
for 2014. The effective tax rate for 2015 is less than the federal statutory rate due principally to our permanent capital investment
in the Dominican Republic which reduces the amount of dividends that we need to provide for U.S income taxes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>LIQUIDITY AND CAPITAL RESOURCES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Overview</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our principal sources of liquidity have been our income from
operations and borrowings under our credit facility and other indebtedness.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 51.6pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Over the last several years our principal uses of cash have
been for working capital and capital expenditures to support our growth. Our working capital consists primarily of trade receivables
and inventory, offset by accounts payable and accrued expenses. Our working capital fluctuates throughout the year as a result
of our seasonal business cycle and business expansion and is generally lowest in the months of January through March of each year
and highest during the months of May through October of each year. We typically utilize our revolving credit facility to fund
our seasonal working capital requirements. As a result, balances on our revolving credit facility will fluctuate significantly
throughout the year. Our working capital decreased to $102.7 million at December 31, 2016, compared to $114.5 million at the end
of the prior year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our capital expenditures relate primarily to projects relating
to our corporate offices, property, merchandising fixtures, molds and equipment associated with our manufacturing and distribution
operations and for information technology. Capital expenditures were $6.0 million for 2016 and $8.7 million in 2015. Capital expenditures
for 2017 are anticipated to be approximately $3.4 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In October 2010, we entered into a financing agreement with
PNC Bank (&ldquo;PNC&rdquo;) to provide a $70 million credit facility. In December 2014, we amended and restated the credit facility
to increase the facility to $75 million and extend the term of the facility an additional five years to November 2019. The credit
facility&rsquo;s base interest rate is the current prime rate less 0.25%, however the credit facility provides us the option to
borrow on up to eight fixed loans at LIBOR plus 1.25% in accordance with the 2014 amended and restated credit agreement. The LIBOR
rate is determined based on the fixed loan maturities, which vary from 30, 60, 90, or 180 days. As of December 31, 2016 and December
31, 2015, we had approximately $12.0 million and $17.0 million, respectively, in fixed LIBOR borrowings under the credit facility.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">The total amount available under our amended
and restated revolving credit facility is subject to a borrowing base calculation based on various percentages of accounts receivable
and inventory. As of December 31, 2016, we had $14.6 million in total borrowings under this facility and total capacity of $57.3
million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">Our amended and restated credit facility
contains a restrictive covenant which requires us to maintain a fixed charge coverage ratio. This restrictive covenant is only
in effect upon a triggering event taking place (as defined in the amended and restated credit facility agreement). At December
31, 2016, there was no triggering event and the covenant was not in effect. Our amended and restated credit facility places a
restriction on the amount of dividends that may be paid. During 2016, 2015 and 2014, we paid dividends on our common stock totaling
$3,297,066 $3,252,254, and $3,017,979 respectively.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our amended and restated revolving credit facility matures
in November 2019. We have no other long-term debt maturities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We believe that our credit facility coupled with cash generated
from operations will provide sufficient liquidity to fund our operations for at least the next twelve months. Our continued liquidity,
however, is contingent upon future operating performance, cash flows and our ability to meet financial covenants under our credit
facility.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Based on our expected borrowings for 2017, a hypothetical 100
basis point increase in short term interest rates would result, over the subsequent twelve-month period, in a reduction of approximately
$0.1 million in income before income taxes and cash flows. The estimated reductions are based upon the current level of variable
debt and assume no changes in the composition of that debt.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Cash Flows</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 90%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>Cash Flow Summary</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; border-bottom: Black 1pt solid; text-align: center">2016</TD><TD STYLE="font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; text-align: center">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; border-bottom: Black 1pt solid; text-align: center">2015</TD><TD STYLE="font-weight: bold; text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; border-bottom: Black 1pt solid; text-align: center">2014</TD><TD STYLE="font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>($ in millions)</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2">&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Cash provided by (used in):</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 67%; text-align: left">Operating activities</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 8%; text-align: right">21.3</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 8%; text-align: right">23.2</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 8%; text-align: right">13.0</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Investing activities</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(5.8</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(8.6</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(7.4</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Financing activities</TD><TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(14.4</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(15.8</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(5.2</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Net change in cash and cash equivalents</TD><TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">1.1</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">(1.2</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">0.4</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Operating Activities. </I>Net cash provided by operating
activities totaled $21.3 million for 2016, compared to $23.2 million for 2015, and $13.0 million for 2014. The principal sources
of net cash in 2016 included lower balances of accounts receivable and inventory, in addition to an increase in accounts payable.
The principal sources of net cash in 2015 included lower balances of accounts receivable and inventory, which were partially offset
by lower balances of accounts payable and other accrued liabilities. The principal sources of net cash in 2014 included higher
net income and increases in accounts payable and other accrued liabilities, which were partially offset by higher balances of inventory
and accounts receivable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Investing Activities. </I> Net cash used in investing activities
was $5.8 million in 2016, compared to $8.6 million in 2015, and $7.4 million in 2014. The principal use of cash in 2016, 2015 and
2014 was for the purchase of molds and equipment associated with our manufacturing and distribution operations and for information
technology software and system upgrades.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Financing Activities.</I> Cash used in financing activities
during 2016 was $14.4 million, compared to $15.8 million in 2015, and $5.2 million for 2014. Proceeds and repayments of the revolving
credit facility reflect daily cash disbursement and deposit activity. Our financing activities during 2016 included net repayments
under the revolving line of credit facility of $9.1 million. Our financing activities during 2015 included net repayments under
the revolving line of credit facility of $12.6 million. Our financing activities during 2014 included net repayments under the
revolving line of credit facility of $2.1 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Borrowings and External Sources of Funds</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our borrowings and external sources of funds were as follows
at December 31, 2016 and 2015:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 75%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="6" STYLE="font-weight: bold; text-align: center">December 31</TD><TD STYLE="font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>($ in millions)</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; border-bottom: Black 1pt solid; text-align: center">2016</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; border-bottom: Black 1pt solid; text-align: center">2015</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 70%; text-align: left">Revolving credit facility</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right">14.6</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right">23.7</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1pt">Less current maturities</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt">Net long-term debt</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">14.6</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">23.7</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We continually evaluate our external credit arrangements in
light of our growth strategy and new opportunities. In December 2014, we amended and restated our financing agreement with PNC
bank to provide a $75 million credit facility. The term of the amended credit facility is five years and the interest rate is
currently LIBOR plus 1.25%.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We lease certain machinery, shoe centers, and manufacturing
facilities under operating leases that generally provide for renewal options. Future minimum lease payments under non-cancelable
operating leases are $1.2 million, $0.7 million, $0.2 million, and $0.1 million for years 2017 through 2020, respectively, or
approximately $2.2 million in total.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Contractual Obligations and Commercial Commitments</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The following table summarizes our contractual obligations
at December 31, 2016 resulting from financial contracts and commitments. We have not included information on our recurring purchases
of materials for use in our manufacturing operations. These amounts are generally consistent from year to year, closely reflect
our levels of production, and are not long-term in nature (less than three months).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Contractual Obligations at December 31, 2016:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold; text-align: center">&nbsp;</TD>
    <TD NOWRAP COLSPAN="18" STYLE="font-weight: bold; text-align: center">Payments due by Year</TD><TD STYLE="font-weight: bold; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold; text-align: center">&nbsp;</TD>
    <TD NOWRAP COLSPAN="18" STYLE="font-weight: bold; text-align: center">$ millions</TD><TD STYLE="font-weight: bold; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold; text-align: center">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center">Less Than</TD><TD STYLE="font-weight: bold; text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold; text-align: center">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center">Over 5</TD><TD STYLE="font-weight: bold; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; border-bottom: Black 1pt solid; text-align: center">Total</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold; text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; border-bottom: Black 1pt solid; text-align: center">1 Year</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold; text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; border-bottom: Black 1pt solid; text-align: center">1-3 Years</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold; text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; border-bottom: Black 1pt solid; text-align: center">3-5 Years</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold; text-align: center">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; border-bottom: Black 1pt solid; text-align: center">Years</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 45%; text-align: left">Long-term debt</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 8%; text-align: right">14.6</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 8%; text-align: right">-</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 8%; text-align: right">14.6</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 8%; text-align: right">-</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 8%; text-align: right">-</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Minimum operating lease commitments</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2.2</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1.2</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0.9</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">0.1</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1pt">Expected cash requirements for interest (1)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">1.5</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">0.5</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">1.0</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt">Total contractual obligations</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">18.3</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">1.7</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">16.5</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">0.1</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">-</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(1) Assumes a 3.5% interest rate, which is the highest rate
possible as of December 31, 2016 on the $75 million revolving credit facility.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">From time to time, we enter into purchase
commitments with our suppliers under customary purchase order terms. Any significant losses implicit in these contracts would be
recognized in accordance with generally accepted accounting principles. At December 31, 2016, no such losses existed.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our ongoing business activities continue to be subject to compliance
with various laws, rules and regulations as may be issued and enforced by various federal, state and local agencies. With respect
to environmental matters, costs are incurred pertaining to regulatory compliance. Such costs have not been, and are not anticipated
to become, material.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We are contingently liable with respect to lawsuits, taxes and
various other matters that routinely arise in the normal course of business. We do not have off-balance sheet arrangements, financings,
or other relationships with unconsolidated entities or other persons, also known as &ldquo;Variable Interest Entities.&rdquo; Additionally,
we do not have any related party transactions that materially affect the results of operations, cash flow or financial condition.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Inflation</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our financial performance is influenced by factors such as higher
raw material costs as well as higher salaries and employee benefits. Management attempts to minimize or offset the effects of inflation
through increased selling prices, productivity improvements, and cost reductions. We were able to mitigate the effects of inflation
during 2016, 2015, and 2014 due to these factors. It is anticipated that any inflationary pressures during 2017 could be offset
through possible price increases.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>CRITICAL ACCOUNTING POLICIES AND ESTIMATES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&ldquo;Management&rsquo;s Discussion and Analysis of Financial
Condition and Results of Operations&rdquo; discusses our consolidated financial statements, which have been prepared in accordance
with accounting principles generally accepted in the United States. The preparation of these consolidated financial statements
requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure
of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues
and expenses during the reporting period. A summary of our significant accounting policies is included in the Notes to Consolidated
Financial Statements included in this Annual Report on Form 10-K.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our management regularly reviews our accounting policies to
make certain they are current and also provide readers of the consolidated financial statements with useful and reliable information
about our operating results and financial condition. These include, but are not limited to, matters related to accounts receivable,
inventories, intangibles and income taxes. Implementation of these accounting policies includes estimates and judgments by management
based on historical experience and other factors believed to be reasonable. This may include judgments about the carrying value
of assets and liabilities based on considerations that are not readily apparent from other sources. Actual results may differ from
these estimates under different assumptions or conditions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our management believes the following critical accounting policies
are most important to the portrayal of our financial condition and results of operations and require more significant judgments
and estimates in the preparation of our consolidated financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Revenue recognition</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Revenue principally consists of sales to customers, and, to
a lesser extent, license fees. Revenue is recognized when goods are shipped and title passes to the customer, while license fees
are recognized when earned. Customer sales are recorded net of allowances for estimated returns, trade promotions and other discounts,
which are recognized as a deduction from sales at the time of sale.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Accounts receivable allowances</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management maintains allowances for uncollectible accounts
for estimated losses resulting from the inability of our customers to make required payments. If the financial condition of our
customers were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances may be required.
The allowance for uncollectible accounts is calculated based on the relative age and status of trade receivable balances.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Sales returns and allowances</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We record a reduction to gross sales based on estimated customer
returns and allowances. These reductions are influenced by historical experience, based on customer returns and allowances. The
actual amount of sales returns and allowances realized may differ from our estimates. If we determine that sales returns or allowances
should be either increased or decreased, then the adjustment would be made to net sales in the period in which such a determination
is made. Sales returns and allowances for sales returns were approximately 3.8% of sales for 2016 and 3.5% of sales for 2015.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Inventories</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management identifies slow moving or obsolete inventories and
estimates appropriate loss provisions related to these inventories. Historically, these loss provisions have not been significant
as the vast majority of our inventories are considered saleable and we have been able to liquidate slow moving or obsolete inventories
at amounts above cost through our factory outlet stores or through various discounts to customers. Should management encounter
difficulties liquidating slow moving or obsolete inventories, additional provisions may be necessary. Management regularly reviews
the adequacy of our inventory reserves and makes adjustments to them as required.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Intangible assets</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Intangible assets, including goodwill, trademarks and patents
are reviewed for impairment annually, and more frequently, if necessary. We perform such testing of goodwill and indefinite-lived
intangible assets in the fourth quarter of each year or as events occur or circumstances change that would more likely than not
reduce the fair value of the asset below its carrying amount.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In assessing whether indefinite-lived intangible assets are
impaired, we must make certain estimates and assumptions regarding future cash flows, long-term growth rates of our business,
operating margins, weighted average cost of capital and other factors such as; discount rates, royalty rates, cost of capital,
and market multiples to determine the fair value of our assets. These estimates and assumptions require management&rsquo;s judgment,
and changes to these estimates and assumptions could materially affect the determination of fair value and/or impairment for each
of our other indefinite-lived intangible assets. Future events could cause us to conclude that indications of intangible asset
impairment exist. Impairment may result from, among other things, deterioration in the performance of our business, adverse market
conditions, adverse changes in applicable laws and regulations, competition, or the sale or disposition of a reporting segment.
Any resulting impairment loss could have a material adverse impact on our financial condition and results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Income taxes</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Management has recorded a valuation allowance to reduce its
deferred tax assets for a portion of state and local income tax net operating losses that it believes may not be realized. We have
considered future taxable income and ongoing prudent and feasible tax planning strategies in assessing the need for a valuation
allowance, however, in the event we were to determine that we would not be able to realize all or part of our net deferred tax
assets in the future, an adjustment to the deferred tax assets would be charged to income in the period such determination was
made. At December 31, 2016, approximately $19.2 million of undistributed earnings remains that would become taxable upon repatriation
to the United States.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>RECENT FINANCIAL ACCOUNTING PRONOUNCEMENTS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In June 2014, the FASB issued ASU No. 2014-12, Compensation
&ndash; Stock Compensation (Topic 718). Some share-based payment awards that require a specific performance target to be achieved
before the employee can benefit from the award, also require an employee to render service until the performance target is achieved.
In some cases, the terms of an award may provide that the performance target could be achieved after an employee completes the
requisite service period. That is, the employee would be entitled to benefit from the award regardless of whether the employee
is rendering service on the date the performance target is achieved. Some entities account for those performance targets as performance
conditions that affect the vesting of the award and, therefore, do not reflect the performance target in the estimate of the grant-date
fair value. Others treat them as non-vesting conditions that affect the grant-date fair value of the award. The amendments apply
to reporting entities that grant their employees share-based payments in which the terms of the award provide that a performance
target can be achieved after the requisite service period. The update is effective for public entities for annual reporting periods
beginning after December 15, 2015. The adoption of this standard did not have a material effect on our consolidated financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In January 2015, the FASB issued ASU No. 2015-01, Income Statement
&ndash; Extraordinary and Unusual Items (Subtopic 225-20). The objective of this update is to simplify the income statement presentation
requirements in Subtopic 225-20 by eliminating the concept of extraordinary items. Extraordinary items are events and transactions
that are distinguished by their unusual nature and by the infrequency of their occurrence. Eliminating the extraordinary classification
simplifies income statement presentation by altogether removing the concept of extraordinary items from consideration. The amendments
in this update are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015.
A reporting entity may apply the amendments prospectively. A reporting entity also may apply the amendments retrospectively to
all prior periods presented in the financial statements. The adoption of this standard did not have an effect on our consolidated
financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In April 2015, the FASB issued ASU No. 2015-03, Interest &ndash;
Imputation of Interest (Subtopic 835-30). The objective of this update is to simplify presentation of debt issuance costs, the
amendments in this update require that debt issuance costs related to a recognized debt liability be presented in the balance sheet
as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The recognition and measurement
guidance for debt issuance costs are not affected by the amendments in this update. The amendments in this update are effective
for fiscal years beginning after December 15, 2015. An entity should apply the new guidance on a retrospective basis, wherein the
balance sheet of each individual period presented should be adjusted to reflect the period-specific effects of applying the new
guidance. Upon transition, an entity is required to comply with the applicable disclosures for a change in an accounting principle.
These disclosures include the nature of and reason for the change in accounting principle, the transition method, a description
of the prior-period information that has been retrospectively adjusted, and the effect of the change on the financial statement
line items (that is, debt issuance cost asset and the debt liability). The adoption of this standard did not have an effect on
our consolidated financial statements as ASU 2015-15 permitted debt issuance costs related to a line of credit arrangement to remain
as an asset and be amortized over the remaining term of the line of credit agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>Accounting standards not yet adopted</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts
with Customers (Topic 606). The amendments in this update supersede the revenue recognition requirements in Topic 605, Revenue
Recognition, including most industry-specific revenue recognition guidance throughout the Industry Topics of the Codification.
In addition, the amendments supersede the cost guidance in Subtopic 605-35, Revenue Recognition&mdash;Construction-Type and Production-Type
Contracts, and create new Subtopic 340-40, Other Assets and Deferred Costs&mdash;Contracts with Customers. In summary, the core
principle of Topic 606 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in
an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In
August 2015, the FASB issued ASU No. 2015-14. The amendments in this update defer the effective date of Update 2014-09. Public
business entities, certain not-for-profit entities, and certain employee benefit plans should apply the guidance in Update 2014-09
to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period.
Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting
periods within that reporting period. The guidance permits the use of either a retrospective or cumulative effect transition method.
We have not yet selected a transition method but plan to select a transition method no later than the fourth quarter of our fiscal
2017. We are currently assessing our contracts with customers and related financial disclosures to evaluate the impact of the amended
guidance on our existing revenue recognition policies and procedures.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In August 2014, the FASB issued ASU No. 2014-15, Presentation
of Financial Statements &ndash; Going Concern (Subtopic 205-40). Currently, there is no guidance in GAAP about management&rsquo;s
responsibility to evaluate whether there is substantial doubt about an entity&rsquo;s ability to continue as a going concern or
to provide related footnote disclosures. The amendments in this update provide that guidance. In doing so, the amendments should
reduce diversity in the timing and content of footnote disclosures. The amendments require management to assess an entity&rsquo;s
ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing
standards. Specifically, the amendments (1) provide a definition of the term <I>substantial doubt, </I>(2) require an evaluation
every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management&rsquo;s
plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management&rsquo;s
plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment
for a period of one year after the date that the financial statements are issued (or available to be issued). The update is effective
for public entities for annual reporting periods beginning after December 15, 2016. Early adoption is permitted. We have not yet
determined the impact this ASU will have on our consolidated financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In July 2015, the FASB issued ASU No. 2015-11, Inventory (Topic
330). The amendments in this update require an entity to measure inventory within the scope of this update at the lower of cost
and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably
predictable costs of completion, disposal, and transportation. Subsequent measurement is unchanged for inventory measured using
LIFO or the retail inventory method. The amendments in this update more closely align the measurement of inventory in GAAP with
the measurement of inventory in International Financial Reporting Standards (IFRS). For public business entities, the amendments
in this update are effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal
years. The amendments in this update should be applied prospectively with earlier application permitted as of the beginning of
an interim or annual reporting period. We have not yet determined the impact this ASU will have on our consolidated financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In November 2015, the FASB issued ASU No. 2015-17, Income Taxes
- Balance Sheet Classification of Deferred Taxes (Topic 740). The amendments in this update will simplify the presentation of deferred
income taxes. The amendments in this update require that deferred tax liabilities and assets be classified as noncurrent in a classified
statement of financial position. The amendments in this update apply to all entities that present a classified statement of financial
position. The current requirement that deferred tax liabilities and assets of a tax-paying component of an entity be offset and
presented as a single amount is not affected by the amendments in this update. For public business entities, the amendments in
this update are effective for financial statements issued for annual periods beginning after December 15, 2016, and interim periods
within those annual periods. Earlier application is permitted for all entities as of the beginning of an interim or annual reporting
period. We have not yet determined the impact this ASU will have on our consolidated financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic
842). The amendments in this update will require lessees to recognize (with the exception of short-term leases) a lease liability,
which is a lessee&lsquo;s obligation to make lease payments arising from a lease, measured on a discounted basis; and a right-of-use
asset, which is an asset that represents the lessee&rsquo;s right to use, or control the use of, a specified asset for the lease
term. Under the new guidance, lessor accounting is largely unchanged. The new lease guidance simplified the accounting for sale
and leaseback transactions primarily because lessees must recognize lease assets and lease liabilities. For public business entities,
the amendments in this update are effective for years beginning after December 15, 2018, including interim periods within those
fiscal years. Earlier application is permitted for all entities upon issuance. We have not yet determined the impact this ASU will
have on our consolidated financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In March 2016, the FASB issued ASU No. 2016-09, Compensation
&ndash; Stock Compensation (Topic 718). The amendments in this update were issued as part of the FASB&rsquo;s initiative to reduce
complexity in accounting standards. The areas for simplification in this update involve several aspects of the accounting for employee
share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities,
and classification on the statement of cash flows. In addition, the amendments in this update eliminate the guidance in Topic 718
that was indefinitely deferred shortly after the issuance of FASB Statement No. 123 (revised 2004), Share-Based Payment. For public
business entities, the amendments in this update are effective for years beginning after December 15, 2016, including interim periods
within those fiscal years. Earlier application is permitted for all entities upon issuance. We have not yet determined the impact
this ASU will have on our consolidated financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In April 2016, the FASB issued ASU No. 2016-10, Revenue from
Contracts with Customers (Topic 606). This update clarifies guidance related to identifying performance obligations and licensing
implementation guidance contained in the new revenue recognition standard. The Update includes targeted improvements based on input
the Board received from the Transition Resource Group for Revenue Recognition and other stakeholders. The update seeks to proactively
address areas in which diversity in practice potentially could arise, as well as to reduce the cost and complexity of applying
certain aspects of the guidance both at implementation and on an ongoing basis. The amendments in this update are effective at
the same time as ASU 2014-09. Public business entities, certain not-for-profit entities, and certain employee benefit plans should
apply the guidance in update 2014-09 to annual reporting periods beginning after December 15, 2017, including interim reporting
periods within that reporting period. We have not yet determined the impact this ASU will have on our consolidated financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In May 2016, the FASB issued ASU 2016-12: Revenue from Contracts
with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients, which provides narrow scope improvements and practical
expedients related to ASU 2014-09: Revenue from Contracts with Customers (Topic 606). The purpose of ASU 2016-12 is to clarify
certain narrow aspects of Topic 606 such as assessing the collectability criterion, presentation of sales taxes and other similar
taxes collected from customers, noncash consideration, contract modifications at transition, completed contracts at transition,
and technical correction. The standard has the same effective date as ASU 2014-09. Public business entities, certain not-for-profit
entities, and certain employee benefit plans should apply the guidance in update 2014-09 to annual reporting periods beginning
after December 15, 2017, including interim reporting periods within that reporting period. We have not yet determined the impact
this ASU will have on our consolidated financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In August 2016, the FASB issued ASU 2016-15, Statement of Cash
Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments, addressing eight specific cash flow issues in an
effort to reduce diversity in practice. The amended guidance is effective for fiscal years beginning after December 31, 2017, and
for interim periods within those years. Early adoption is permitted. We have not yet determined the impact this ASU will have on
our consolidated financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>SAFE HARBOR STATEMENT UNDER THE PRIVATE SECURITIES REFORM
ACT OF 1995</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">This Management&rsquo;s Discussion and Analysis of Financial
Conditions and Results of Operations contains forward-looking statements within the meaning of Section 21E of the Securities Exchange
Act of 1934, as amended, and Section 27A of the Securities Act of 1933, as amended, which are intended to be covered by the safe
harbors created thereby. Those statements include, but may not be limited to, all statements regarding our and management&rsquo;s
intent, belief, expectations, such as statements concerning our future profitability and our operating and growth strategy. Words
such as &ldquo;believe,&rdquo; &ldquo;anticipate,&rdquo; &ldquo;expect,&rdquo; &ldquo;will,&rdquo; &ldquo;may,&rdquo; &ldquo;should,&rdquo;
&ldquo;intend,&rdquo; &ldquo;plan,&rdquo; &ldquo;estimate,&rdquo; &ldquo;predict,&rdquo; &ldquo;potential,&rdquo; &ldquo;continue,&rdquo;
&ldquo;likely&rdquo; and similar expressions are intended to identify forward-looking statements. Investors are cautioned that
all forward-looking statements involve risk and uncertainties including, without limitations, dependence on sales forecasts, changes
in consumer demand, seasonality, impact of weather, competition, reliance on suppliers, changing retail trends, economic changes,
as well as other factors set forth under the caption &ldquo;Item 1A, Risk Factors&rdquo; in this Annual Report on Form 10-K and
other factors detailed from time to time in our filings with the Securities and Exchange Commission. Although we believe that
the assumptions underlying the forward-looking statements contained herein are reasonable, any of the assumptions could be inaccurate.
Therefore, there can be no assurance that the forward-looking statements included herein will prove to be accurate. In light of
the significant uncertainties inherent in the forward-looking statements included herein, the inclusion of such information should
not be regarded as a representation by us or any other person that our objectives and plans will be achieved. We assume no obligation
to update any forward-looking statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 1in; text-align: left"><B><A NAME="a_012"></A>ITEM 7A.</B></TD><TD STYLE="text-align: left"><B>QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET
RISK.</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our primary market risk results from fluctuations in interest
rates. We are also exposed to changes in the price of commodities used in our manufacturing operations. However, commodity price
risk related to the Company's current commodities is not material as price changes in commodities can generally be passed along
to the customer. We do not hold any market risk sensitive instruments for trading purposes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The following item is market rate sensitive for interest rates
for the Company: long-term debt consisting of a credit facility (as described below) with a balance at December 31, 2016 of $14.6
million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In October 2010, we entered into a financing agreement with
PNC Bank (&ldquo;PNC&rdquo;) to provide a $70 million credit facility. In December 2014, we amended and restated the credit facility
to increase the facility to $75 million and extend the term of the facility an additional five years. The current interest rate
is generally LIBOR plus 1.25%. The remainder of the terms of the original agreement did not substantially change in the amended
and restated agreement. The amended and restated credit facility matures in November 2019. We have no other long-term debt maturities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We do not have any interest rate management agreements as of
December 31, 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.75in; text-align: left"><B><A NAME="a_013"></A>ITEM 8.</B></TD><TD STYLE="text-align: justify"><B>FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA.</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our consolidated balance sheets as of December 31, 2016 and
2015 and the related consolidated statements of comprehensive income, shareholders&rsquo; equity, and cash flows for the years
ended December 31, 2016, 2015 and 2014, together with the report of the independent registered public accounting firm thereon appear
on pages F-1 through F-25 hereof and are incorporated herein by reference.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.75in; text-align: left"><B><A NAME="a_014"></A>ITEM 9.</B></TD><TD STYLE="text-align: left"><B>CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE.</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0">None.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.75in; text-align: left"><B><A NAME="a_015"></A>ITEM 9A.</B></TD><TD STYLE="text-align: justify"><B>CONTROLS AND PROCEDURES.</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Evaluation of Disclosure Controls and Procedures</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">As of the end of the period covered by this report, our management
carried out an evaluation, with the participation of our principal executive officer/interim principal financial officer, of the
effectiveness of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) promulgated under the Securities
Exchange Act of 1934, as amended). Based upon that evaluation, our principal executive officer/interim principal financial officer
concluded that our disclosure controls and procedures were effective as of the end of the period covered by this report. It should
be noted that the design of any system of controls is based in part upon certain assumptions about the likelihood of future events,
and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions,
regardless of how remote.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Changes in Internal Control over Financial Reporting</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">As part of our evaluation of the effectiveness of internal controls
over financial reporting described below, we made certain improvements to our internal controls. However, there were no changes
in our internal controls over financial reporting that occurred during our most recent fiscal quarter that have materially affected,
or are reasonably likely to materially affect, our internal control over financial reporting.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -68.65pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Management&rsquo;s Report on Internal Control over Financial
Reporting</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our management is responsible for establishing and maintaining
adequate internal control over financial reporting, as such term is defined in Rule 13a-15(f) under the Exchange Act. Because of
its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections
of any evaluation of effectiveness to future periods are subject to risk that controls may become inadequate because of changes
in conditions, or that the degree of compliance with the policies or procedures may deteriorate. Under the supervision and with
the participation of our principal executive officer and principal financial officer, our management conducted an evaluation of
the effectiveness of our internal control over financial reporting based on the framework in <I>Internal Control-Integrated Framework
(2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)</I>. Based upon that evaluation under
the framework in <I>Internal Control &ndash; Integrated Framework (2013)</I>, our management concluded that our internal control
over financial reporting was effective as of December 31, 2016. Schneider Downs &amp; Co., Inc., our independent registered public
accounting firm has issued an attestation report on the effectiveness of our internal controls over financial reporting which is
included on the following page.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><U>REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">To the Board of Directors and Shareholders
of</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">Rocky Brands, Inc. and Subsidiaries</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">Nelsonville, Ohio</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have audited Rocky Brands, Inc. and
Subsidiaries&rsquo; (the Company) internal control over financial reporting as of December 31, 2016, based on criteria established
in <I>Internal Control-Integrated Framework </I>issued by the Committee of Sponsoring Organizations of the Treadway Commission
(COSO). The Company&rsquo;s management is responsible for maintaining effective internal control over financial reporting and for
its assessment of the effectiveness of internal control over financial reporting included in the accompanying Management&rsquo;s
Report on Internal Control Over Financial Reporting. Our responsibility is to express an opinion on the Company&rsquo;s internal
control over financial reporting based on our audit.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We conducted our audit in accordance with
the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform
the audit to obtain reasonable assurance about whether effective internal control over financial reporting was maintained in all
material respects. Our audit of internal control over financial reporting included obtaining an understanding of internal control
over financial reporting, assessing the risk that a material weakness exists and testing and evaluating the design and operating
effectiveness of internal control based on the assessed risk. Our audit also included performing such other procedures as we considered
necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A company&rsquo;s internal control over
financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and
the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A company&rsquo;s
internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records
that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide
reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with
generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with
authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely
detection of unauthorized acquisition, use, or disposition of the company&rsquo;s assets that could have a material effect on the
financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Because of its inherent limitations, internal
control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness
to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree
of compliance with the policies or procedures may deteriorate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In our opinion, the Company maintained,
in all material respects, effective internal control over financial reporting as of December 31, 2016, based on criteria established
in <I>Internal Control-Integrated Framework </I>issued by the Committee of Sponsoring Organizations of the Treadway Commission
(COSO).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have also audited, in accordance with
the standards of the Public Company Accounting Oversight Board (United States), the consolidated balance sheets and the related
consolidated statements of comprehensive income, shareholders&rsquo; equity, and cash flows of the Company, and our report dated
March 8, 2017 expressed an unqualified opinion.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">/s/ Schneider Downs &amp; Co., Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Columbus, Ohio</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">March 8, 2017</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.75in; text-align: left"><B><A NAME="a_016"></A>ITEM 9B.</B></TD><TD STYLE="text-align: justify"><B>OTHER INFORMATION</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">None.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><A NAME="a_017"></A>PART III</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.75in; text-align: left"><B><A NAME="a_018"></A>ITEM 10.</B></TD><TD STYLE="text-align: left"><B>DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE</B>.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The information required by this item is included under the
captions &ldquo;ELECTION OF DIRECTORS&rdquo; and &ldquo;INFORMATION CONCERNING THE BOARD OF DIRECTORS AND CORPORATE GOVERNANCE,&rdquo;
INFORMATION CONCERNING EXECUTIVE OFFICERS,&rdquo; and &ldquo;SECTION 16(a) BENEFICIAL OWNERSHIP REPORTING COMPLIANCE&rdquo; in
the Company's Proxy Statement for the 2017 Annual Meeting of Shareholders (the &ldquo;Proxy Statement&rdquo;) to be held on May
17, 2017, to be filed with the Securities and Exchange Commission pursuant to Regulation 14A promulgated under the Securities Exchange
Act of 1934, is incorporated herein by reference.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.75in; text-align: left"><B><A NAME="a_019"></A>ITEM 11.</B></TD><TD STYLE="text-align: left"><B>EXECUTIVE COMPENSATION</B>.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The information required by this item is included under the
captions &ldquo;EXECUTIVE COMPENSATION&rdquo; and &ldquo;COMPENSATION COMMITTEE INTERLOCKS AND INSIDER PARTICIPATION&rdquo; in
the Company's Proxy Statement, and is incorporated herein by reference.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.75in; text-align: left"><B><A NAME="a_020"></A>ITEM 12.</B></TD><TD STYLE="text-align: left"><B>SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND
MANAGEMENT AND RELATED SHAREHOLDER MATTERS</B>.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The information required by this item is included under the
caption &ldquo;PRINCIPAL HOLDERS OF VOTING SECURITIES - OWNERSHIP OF COMMON STOCK BY MANAGEMENT,&rdquo; &ldquo;- OWNERSHIP OF COMMON
STOCK BY PRINCIPAL SHAREHOLDERS,&rdquo; and &ldquo;EQUITY COMPENSATION PLAN INFORMATION,&rdquo; in the Company's Proxy Statement,
and is incorporated herein by reference.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.75in; text-align: left"><B><A NAME="a_021"></A>ITEM 13.</B></TD><TD STYLE="text-align: justify"><B>CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS AND DIRECTOR
INDEPENDENCE.</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The information required by this item is included under the
caption &ldquo;COMPENSATION COMMITTEE INTERLOCKS AND INSIDER PARTICIPATION COMPENSATION COMMITTEE&rdquo; and INTERLOCKS AND INSIDER
PARTICIPATION/RELATED PARTY TRANSACTIONS&rdquo; in the Company's Proxy Statement, and is incorporated herein by reference.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.75in; text-align: left"><B><A NAME="a_022"></A>ITEM 14.</B></TD><TD STYLE="text-align: left"><B>PRINCIPAL ACCOUNTING FEES AND SERVICES.</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The information required by this item is included under the
caption &ldquo;REPORT OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS&rdquo; in the Company&rsquo;s Proxy Statement, and is incorporated
herein by reference.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt"><B><A NAME="a_023"></A>PART IV</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.75in; text-align: left"><B><A NAME="a_024"></A>ITEM 15.</B></TD><TD STYLE="text-align: left"><B>EXHIBITS AND FINANCIAL STATEMENT SCHEDULES</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in; text-align: left">(a)</TD><TD STYLE="text-align: left">THE FOLLOWING DOCUMENTS ARE FILED AS PART OF THIS REPORT:</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(1)</TD><TD STYLE="text-align: left">The following Financial Statements are included in this
Annual Report on Form 10-K on the pages indicated below:</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 92%; border-collapse: collapse; margin-left: 0.5in">
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="width: 88%; text-indent: -0.5in; padding-left: 0.5in"><font style="font-size: 10pt">Report of Independent Registered Public Accounting Firm</font></td>
    <TD STYLE="width: 2%">&nbsp;</td>
    <TD STYLE="width: 10%"><font style="font-size: 10pt">F-1</font></td></tr>
<TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="text-indent: -0.5in; padding-left: 0.5in">&nbsp;</td>
    <TD>&nbsp;</td>
    <TD>&nbsp;</td></tr>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.5in; padding-left: 0.5in"><font style="font-size: 10pt">Consolidated Balance Sheets as of December 31, 2016 and 2015</font></td>
    <TD>&nbsp;</td>
    <TD><font style="font-size: 10pt">F-2 - F-3</font></td></tr>
<TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="text-indent: -0.5in; padding-left: 0.5in">&nbsp;</td>
    <TD>&nbsp;</td>
    <TD>&nbsp;</td></tr>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.5in; padding-left: 0.5in"><font style="font-size: 10pt">Consolidated Statements of Comprehensive Income for the years ended December 31, 2016, 2015, and 2014</font></td>
    <TD>&nbsp;</td>
    <TD><font style="font-size: 10pt">F-4</font></td></tr>
<TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="text-indent: -0.5in; padding-left: 0.5in">&nbsp;</td>
    <TD>&nbsp;</td>
    <TD>&nbsp;</td></tr>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.5in; padding-left: 0.5in"><font style="font-size: 10pt">Consolidated Statements of Shareholders' Equity for the years ended December 31, 2016, 2015, and 2014</font></td>
    <TD>&nbsp;</td>
    <TD><font style="font-size: 10pt">F-5</font></td></tr>
<TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="text-indent: -0.5in; padding-left: 0.5in">&nbsp;</td>
    <TD>&nbsp;</td>
    <TD>&nbsp;</td></tr>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.5in; padding-left: 0.5in"><font style="font-size: 10pt">Consolidated Statements of Cash Flows for the years ended December 31, 2016, 2015, and 2014</font></td>
    <TD>&nbsp;</td>
    <TD><font style="font-size: 10pt">F-6</font></td></tr>
<TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="text-indent: -0.5in; padding-left: 0.5in">&nbsp;</td>
    <TD>&nbsp;</td>
    <TD>&nbsp;</td></tr>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.5in; padding-left: 0.5in"><font style="font-size: 10pt">Notes to Consolidated Financial Statements for the years ended December 31, 2016, 2015, and 2014</font></td>
    <TD>&nbsp;</td>
    <TD><font style="font-size: 10pt">F-7 - F-25</font></td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(2)</TD><TD>The following financial statement schedule for the years ended December 31, 2016, 2015, and 2014 is included in this Annual
Report on Form 10-K and should be read in conjunction with the Consolidated Financial Statements contained in the Annual Report.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">Schedule II -- Consolidated Valuation and
Qualifying Accounts.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in">Schedules not listed above are omitted because of
the absence of the conditions under which they are required or because the required information is included in the Consolidated
Financial Statements or the notes thereto.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(3)</TD><TD STYLE="text-align: justify">Exhibits<B>:</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
    <TD NOWRAP STYLE="width: 10%; border-bottom: Black 1pt solid">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Exhibit</b></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><U STYLE="text-decoration: none; vertical-align: baseline">Number</u></b></P></td>
    <TD STYLE="width: 1%"><font style="font-size: 10pt"><b>&nbsp;</b></font></td>
    <TD STYLE="width: 89%; border-bottom: Black 1pt solid">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&nbsp;</b></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><U STYLE="text-decoration: none; vertical-align: baseline">Description</u></b></P></td></tr>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<tr style="vertical-align: top">
    <TD><font style="font-size: 10pt">3.1</font></td>
    <TD>&nbsp;</td>
    <TD><font style="font-size: 10pt">Second Amended and Restated Articles of Incorporation of the Company (incorporated by reference to Exhibit 3.1 to the Company&rsquo;s Annual Report on Form 10-K for the fiscal year ended December 31, 2006).</font></td></tr>
<tr style="vertical-align: top">
    <TD>&nbsp;</td>
    <TD>&nbsp;</td>
    <TD>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">3.2</P></td>
    <TD>&nbsp;</td>
    <TD><font style="font-size: 10pt">Amendment to Company&rsquo;s Second Amended and Restated Articles of Incorporation of the Company (incorporated by reference to Exhibit 3.2 to the Company&rsquo;s Annual Report on Form 10-K for the fiscal year ended December 31, 2006).</font></td></tr>
<tr style="vertical-align: top">
    <TD>&nbsp;</td>
    <TD>&nbsp;</td>
    <TD>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD><font style="font-size: 10pt">3.3</font></td>
    <TD>&nbsp;</td>
    <TD><font style="font-size: 10pt">Amended and Restated Code of Regulations of the Company (incorporated by reference to Exhibit 3.2 to the Registration Statement on Form S-1, registration number 33-56118 (the &ldquo;Registration Statement&rdquo;)).</font></td></tr>
<tr style="vertical-align: top">
    <TD>&nbsp;</td>
    <TD>&nbsp;</td>
    <TD>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD><font style="font-size: 10pt">4.1</font></td>
    <TD>&nbsp;</td>
    <TD><font style="font-size: 10pt">Form of Stock Certificate for the Company (incorporated by reference to Exhibit 4.1 to the Registration Statement).</font></td></tr>
<tr style="vertical-align: top">
    <TD>&nbsp;</td>
    <TD>&nbsp;</td>
    <TD>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD><font style="font-size: 10pt">4.2</font></td>
    <TD>&nbsp;</td>
    <TD><font style="font-size: 10pt">Articles Fourth, Fifth, Sixth, Seventh, Eighth, Eleventh, Twelfth, and Thirteenth of the Company's Amended and Restated Articles of Incorporation (see Exhibit 3.1).</font></td></tr>
<tr style="vertical-align: top">
    <TD>&nbsp;</td>
    <TD>&nbsp;</td>
    <TD>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD><font style="font-size: 10pt">4.3</font></td>
    <TD>&nbsp;</td>
    <TD><font style="font-size: 10pt">Articles I and II of the Company's Code of Regulations (see Exhibit 3.3).</font></td></tr>
<tr style="vertical-align: top">
    <TD>&nbsp;</td>
    <TD>&nbsp;</td>
    <TD>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD><font style="font-size: 10pt">4.4</font></td>
    <TD>&nbsp;</td>
    <TD><font style="font-size: 10pt">Amended and Restated Rights Agreement dated as of June 7, 2012, by and between the Company and the Computershare Trust Company, N.A., as Rights Agent (incorporated by reference to the Company&rsquo;s Current Report on Form 8-K filed on June 12, 2012).</font></td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
    <td style="width: 10%"><font style="font-size: 10pt">4.5</font></td>
    <td style="width: 1%">&nbsp;</td>
    <td style="width: 89%"><font style="font-size: 10pt">Amendment No. 1 to the Amended and Restated Rights Agreement, dated as of June 7, 2012, by and between the Company and Computershare Trust Company, N.A., as Rights Agent (incorporated by reference to the Company&rsquo;s Current Report on Form 8-K filed on August 19, 2015).</font></td></tr>
<tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">10.1</font></td>
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">Indemnification Agreement, dated December 12, 1992, between the Company and Mike Brooks (incorporated by reference to Exhibit 10.10 to the Registration Statement).</font></td></tr>
<tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">10.2</font></td>
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">Information concerning Indemnification Agreements substantially similar to Exhibit 10.3 (incorporated by reference to Exhibit 10.8 to the Company&rsquo;s Annual Report on Form 10-K for the fiscal year ended December 31, 2005).</font></td></tr>
<tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">10.3</font></td>
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">Amended and Restated Lease Agreement, dated March 1, 2002, between Rocky Shoes &amp; Boots Co. and William Brooks Real Estate Company regarding Nelsonville factory (incorporated by reference to Exhibit 10.11 to the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2002).</font></td></tr>
<tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">10.4</font></td>
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">Lease Contract dated December 16, 1999, between Lifestyle Footwear, Inc. and The Puerto Rico Industrial Development Company (incorporated by reference to Exhibit 10.14 to the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2004).</font></td></tr>
<tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">10.5</font></td>
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">Company&rsquo;s 2014 Omnibus Incentive Plan (incorporated by reference to the Company&rsquo;s Definitive Proxy Statement for the 2015 Annual Meeting of Shareholders, held on May 7, 2015, filed on April 7, 2014).</font></td></tr>
<tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">10.6</font></td>
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">Renewal of Lease Contract, dated June 24, 2004, between Five Star Enterprises Ltd. and the Dominican Republic Corporation for Industrial Development (incorporated by reference to Exhibit 10.20 to the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2004).</font></td></tr>
<tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">10.7</font></td>
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">Second Amendment to Lease Agreement, dated as of July 26, 2004, between Rocky Shoes &amp; Boots, Inc. and the William Brooks Real Estate Company (incorporated by reference to Exhibit 10.1 to the Company&rsquo;s Quarterly Report on Form 10-Q for the quarter ended September 30, 2004).</font></td></tr>
<tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">10.8</font></td>
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">Form of Option Award Agreement under the Company&rsquo;s 2004 Stock Incentive Plan (incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K dated January 3, 2005, filed with the Securities and Exchange Commission on January 7, 2005).</font></td></tr>
<tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">10.9</font></td>
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">Form of Restricted Stock Award Agreement relating to the Retainer Shares issued under the Company&rsquo;s 2004 Stock Incentive Plan (incorporated by reference to Exhibit 10.2 to the Current Report on Form 8-K dated January 3, 2005, filed with the Securities and Exchange Commission on January 7, 2005).</font></td></tr>
<tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">10.10</font></td>
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">Amended and Restated Revolving Credit, Term Loan, Guaranty, and Security Agreement dated as of December 19, 2014 among Rocky Brands, Inc., Lehigh Outfitters, LLC, Lifestyle Footwear, Inc., Rocky Brands Wholesale LLC, Rocky Brands International, LLC, Rocky Brands Canada, Inc., Creative Recreation, LLC, Creative Recreation Retail, LLC, Creative Recreation International, LLC, the lenders party thereto, and PNC Bank, National Association, as agent for lenders (incorporated by reference to Exhibit 10.1 to the Company&rsquo;s Current Report on Form 8-K dated December 19, 2014, filed with the Securities and Exchange Commission on December 23, 2014).</font></td></tr>
<tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">10.11</font></td>
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">Company&rsquo;s Incentive Compensation Plan (incorporated by reference to the Company&rsquo;s Definitive Proxy Statement for the 2012 Annual Meeting of Shareholders).</font></td></tr>
<tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">10.12</font></td>
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">Form of Restricted Stock Unit Award Agreement (incorporated by reference to Exhibit 10.23 to the Company&rsquo;s Annual Report on Form 10-K for the fiscal year ended December 31, 2013).</font></td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
    <td style="width: 10%"><font style="font-size: 10pt">10.13</font></td>
    <td style="width: 1%">&nbsp;</td>
    <td style="width: 89%"><font style="font-size: 10pt">Form of Performance Stock Unit Award Agreement (incorporated by reference to Exhibit 10.24 to the Company&rsquo;s Annual Report on Form 10-K for the fiscal year ended December 31, 2013).</font></td></tr>
<tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">10.14</font></td>
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">Employment Agreement, effective as of January 2, 2014, between the Company and Mike Brooks (incorporated by reference to Exhibit 10.25 to the Company&rsquo;s Annual Report on Form 10-K for the fiscal year ended December 31, 2013).</font></td></tr>
<tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">10.15</font></td>
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">Employment Agreement, effective as of January 2, 2014, between the Company and David Sharp (incorporated by reference to Exhibit 10.26 to the Company&rsquo;s Annual Report on Form 10-K for the fiscal year ended December 31, 2013).</font></td></tr>
<tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">10.16</font></td>
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">Employment Agreement, effective as of January 2, 2014, between the Company and James E. McDonald (incorporated by reference to Exhibit 10.27 to the Company&rsquo;s Annual Report on Form 10-K for the fiscal year ended December 31, 2013).</font></td></tr>
<tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">10.17</font></td>
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">Employment Agreement, effective as of January 2, 2014, between the Company and Gary Adam (incorporated by reference to Exhibit 10.28 to the Company&rsquo;s Annual Report on Form 10-K for the fiscal year ended December 31, 2013).</font></td></tr>
<tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">10.18</font></td>
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">Employment Agreement, effective as of January 2, 2014, between the Company and Jason Brooks (incorporated by reference to Exhibit 10.29 to the Company&rsquo;s Annual Report on Form 10-K for the fiscal year ended December 31, 2013).</font></td></tr>
<tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">10.19</font></td>
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">Employment Agreement, effective as of January 2, 2014, between the Company and Richard Simms (incorporated by reference to Exhibit 10.30 to the Company&rsquo;s Annual Report on Form 10-K for the fiscal year ended December 31, 2013).</font></td></tr>
<tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">10.20</font></td>
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">Form of Option Award Agreement under the Company&rsquo;s 2014 Omnibus Incentive Plan (incorporated by reference to Exhibit 10.33 to the Company&rsquo;s Annual Report on Form 10-K for the fiscal year ended December 31, 2014).</font></td></tr>
<tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">10.21</font></td>
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">Form of Restricted Stock Unit Award Agreement under the Company&rsquo;s 2014 Omnibus Incentive Plan (incorporated by reference to Exhibit 10.34 to the Company&rsquo;s Annual Report on Form 10-K for the fiscal year ended December 31, 2014).</font></td></tr>
<tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">10.22</font></td>
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">Form of Performance Stock Unit Award Agreement under the Company&rsquo;s 2014 Omnibus Incentive Plan (incorporated by reference to Exhibit 10.35 to the Company&rsquo;s Annual Report on Form 10-K for the fiscal year ended December 31, 2014).</font></td></tr>
<tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">10.23</font></td>
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">Amendment No. 1 to Amended and Restated Revolving Credit, Term Loan, Guaranty, and Security Agreement dated as of December 19, 2014 among Rocky Brands, Inc., Lehigh Outfitters, LLC, Lifestyle Footwear, Inc., Rocky Brands Wholesale LLC, Rocky Brands International, LLC, Rocky Brands Canada, Inc., Creative Recreation, LLC, Creative Recreation Retail, LLC, Creative Recreation International, LLC, the lenders party thereto, and PNC Bank, National Association, as agent for lenders (incorporated by reference to Exhibit 10.35 to the Company&rsquo;s Annual Report on Form 10-K for the fiscal year ended December 31, 2015).</font></td></tr>
<tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">21</font></td>
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">Subsidiaries of the Company (incorporated by reference to Exhibit 21 to the Company&rsquo;s Annual Report on Form 10-K for the fiscal year ended December 31, 2015).</font></td></tr>
<tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">23*</font></td>
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">Independent Registered Public Accounting Firm&rsquo;s Consent of Schneider Downs &amp; Co., Inc.</font></td></tr>
<tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">24*</font></td>
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">Powers of Attorney.</font></td></tr>
<tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">31*</font></td>
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">Rule 13a-14(a) Certification of Principal Executive Officer/Principal Financial Officer.</font></td></tr>
<tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">32**</font></td>
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">Section 1350 Certification of Principal Executive Officer/Principal Financial Officer.</font></td></tr>
<tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">99*</font></td>
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">Financial Statement Schedule.</font></td></tr>
<tr style="vertical-align: top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
    <td>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <td><font style="font-size: 10pt">101*</font></td>
    <td>&nbsp;</td>
    <td><font style="font-size: 10pt">Attached as Exhibits 101 to this report are the following financial statements from the Company&rsquo;s Annual Report on Form 10-K for the year ended December 31, 2016 formatted in XBRL (&ldquo;eXtensible Business Reporting Language&rdquo;): (i) the Consolidated Balance Sheets, (ii) the Consolidated Statements of Comprehensive Income, (iii) the Consolidated Statements of Cash Flows, and (vi) related notes to these financial statements.</font></td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0">* Filed with this Annual Report on Form
10-K.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">** Furnished with this Annual Report on Form 10-K.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_025"></A>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36.95pt">Pursuant to the requirements of Section
13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the
undersigned, thereunto duly authorized.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</td>
    <td colspan="2" style="text-align: justify"><FONT STYLE="font-size: 10pt">ROCKY BRANDS, INC.</FONT></td></tr>
<tr style="vertical-align: top">
    <TD STYLE="width: 50%; text-align: justify">&nbsp;</td>
    <TD STYLE="width: 6%; text-align: justify">&nbsp;</td>
    <TD STYLE="width: 44%; text-align: justify">&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Date: March 8, 2017</FONT></td>
    <TD STYLE="text-decoration: none; vertical-align: baseline"><FONT STYLE="font-size: 10pt">By:</FONT></td>
    <TD STYLE="border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">/s/ Mike Brooks</FONT></td></tr>
<tr style="vertical-align: top">
    <TD>&nbsp;</td>
    <TD>&nbsp;</td>
    <TD><FONT STYLE="font-size: 10pt">Mike Brooks, Chief Executive Officer (Principal Executive Officer and Principal Financial
    Officer)</FONT></td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
Exchange Act of 1934, this report has been signed below by the following persons on behalf of the Registrant and in the capacities
indicated on the dates indicated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
    <TD STYLE="width: 35%; border-bottom: Black 1pt solid; text-align: justify"><FONT STYLE="font-size: 10pt"><B>Signature</B></FONT></td>
    <TD STYLE="width: 10%; text-align: justify">&nbsp;</td>
    <TD STYLE="width: 30%; border-bottom: Black 1pt solid; text-align: justify"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></td>
    <TD STYLE="width: 10%; text-align: justify">&nbsp;</td>
    <TD STYLE="width: 15%; border-bottom: Black 1pt solid; text-align: justify"><FONT STYLE="font-size: 10pt"><B>Date</B></FONT></td></tr>
<tr style="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: justify"><FONT STYLE="font-size: 10pt">/s/ Mike Brooks</FONT></td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Chief Executive Officer, Chairman</FONT></td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">March 8, 2017</FONT></td></tr>
<tr style="vertical-align: top">
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Mike Brooks</FONT></td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Director (Principal Executive Officer and Principal Financial
    Officer)</FONT></td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: justify"><FONT STYLE="font-size: 10pt">* <FONT STYLE="font-variant: small-caps">Curtis
    A. Loveland</FONT></FONT></td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Secretary and Director</FONT></td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">March 8, 2017</FONT></td></tr>
<tr style="vertical-align: top">
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Curtis A. Loveland</FONT></td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: justify"><FONT STYLE="font-size: 10pt; font-variant: small-caps">*
    Glenn E. Corlett</FONT></td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Director</FONT></td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">March 8, 2017</FONT></td></tr>
<tr style="vertical-align: top">
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Glenn E. Corlett</FONT></td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: justify"><FONT STYLE="font-size: 10pt">* <FONT STYLE="font-variant: small-caps">Michael
    L. Finn</FONT></FONT></td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Director</FONT></td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">March 8, 2017</FONT></td></tr>
<tr style="vertical-align: top">
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Michael L. Finn</FONT></td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: justify"><FONT STYLE="font-size: 10pt; font-variant: small-caps">*
    G. Courtney Haning</FONT></td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Director</FONT></td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">March 8, 2017</FONT></td></tr>
<tr style="vertical-align: top">
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">G. Courtney Haning</FONT></td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: justify"><FONT STYLE="font-size: 10pt; font-variant: small-caps">*
    Harley E. Rouda</FONT></td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Director</FONT></td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">March 8, 2017</FONT></td></tr>
<tr style="vertical-align: top">
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Harley E. Rouda</FONT></td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: justify"><FONT STYLE="font-size: 10pt">* <FONT STYLE="font-variant: small-caps">James
    L. Stewart</FONT></FONT></td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Director</FONT></td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">March 8, 2017</FONT></td></tr>
<tr style="vertical-align: top">
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">James L. Stewart</FONT></td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: justify"><FONT STYLE="font-size: 10pt">By: &nbsp;&nbsp;&nbsp;/s/ Mike
    Brooks</FONT></td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="text-align: justify"><font style="font-size: 10pt">Mike Brooks, Attorney-in-Fact</font></td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td>
    <TD STYLE="text-align: justify">&nbsp;</td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase">ROCKY BRANDS, INC.<BR>
AND Subsidiaries</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">INDEX TO CONSOLIDATED FINANCIAL STATEMENTS</P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="width: 90%"><A HREF="#f_001">Report of Independent Registered Public Accounting Firm</A></TD>
    <TD STYLE="width: 10%; text-align: right">F-1</TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD><A HREF="#f_002">Consolidated Balance Sheets as of December 31, 2016 and 2015</A></TD>
    <TD STYLE="text-align: right">F-2 - F-3</TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD><A HREF="#f_003">Consolidated Statements of Comprehensive Income for the Years Ended December 31, 2016, 2015 and 2014</A></TD>
    <TD STYLE="text-align: right">F-4</TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD><A HREF="#f_004">Consolidated Statements of Shareholders&rsquo; Equity for the Years Ended December 31, 2016, 2015 and 2014</A></TD>
    <TD STYLE="text-align: right">F-5</TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD><A HREF="#f_005">Consolidated Statements of Cash Flows for the Years Ended December 31, 2016, 2015 and 2014</A></TD>
    <TD STYLE="text-align: right">F-6</TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD><A HREF="#f_006">Notes to Consolidated Financial Statements</A></TD>
    <TD STYLE="text-align: right">F-7 - F-25</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><U><A NAME="f_001"></A>REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">To the Board of Directors and Shareholders
of</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">Rocky Brands, Inc. and Subsidiaries</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">Nelsonville, Ohio</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have audited the accompanying consolidated
balance sheets of Rocky Brands, Inc. and Subsidiaries (the Company) as of December 31, 2016 and 2015, and the related consolidated
statements of comprehensive income, shareholders&rsquo; equity, and cash flows for each of the years in the three-year period ended
December 31, 2016, 2015 and 2014. Our audits also included the financial statement schedule listed in the index at Item 15(a)(2).
The Company&rsquo;s management is responsible for these consolidated financial statements and financial statement schedule. Our
responsibility is to express an opinion on these consolidated financial statements and schedule based on our audits.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We conducted our audits in accordance with
the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform
the audit to obtain reasonable assurance about whether the consolidated financial statements are free of material misstatement.
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the consolidated financial statements.
An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating
the overall consolidated financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In our opinion, the consolidated financial
statements referred to above present fairly, in all material respects, the consolidated financial position of the Company as of
December 31, 2016, and 2015, and the results of its operations and its cash flows for each of the years in the three-year period
ended December 31, 2016, 2015 and 2014, in conformity with accounting principles generally accepted in the United States of America.
Also, in our opinion, the related financial statement schedule, when considered in relation to the consolidated financial statements,
as a whole, presents fairly, in all material respects, the information set forth therein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We also have audited, in accordance with
the standards of the Public Company Accounting Oversight Board (United States), the Company&rsquo;s internal control over financial
reporting as of December 31, 2016, based on criteria established in <I>Internal Control-Integrated Framework </I>issued by the
Committee of Sponsoring Organizations of the Treadway Commission (COSO), and our report dated March 8, 2017 expressed an unqualified
opinion</P>

<P STYLE="font: 24pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">/<FONT STYLE="font-family: Times New Roman, Times, Serif">s/
Schneider Downs &amp; Co., Inc</FONT>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Columbus, Ohio</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">March 8, 2017</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase"><A NAME="f_002"></A>ROCKY BRANDS, INC.</P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase">AND SUBSIDIARIES</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">CONSOLIDATED BALANCE SHEETS</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="6" STYLE="font-weight: bold; text-align: center">December&nbsp;31,</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2016</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2015</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">CURRENT ASSETS:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 74%; text-align: left; padding-left: 9pt">Cash and cash equivalents</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">4,480,505</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">3,407,140</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 9pt">Trade receivables &ndash; net</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">40,844,583</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">44,549,207</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 9pt">Other receivables</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">688,251</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">583,479</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 9pt">Inventories</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">69,168,442</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">76,991,059</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 9pt">Income tax receivable</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,243,678</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">128,699</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 9pt">Deferred income taxes</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,633,353</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,031,818</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1pt; padding-left: 9pt">Prepaid expenses</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">2,354,107</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">2,530,517</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 0.25in">Total current assets</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">120,412,919</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">129,221,919</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">FIXED ASSETS &ndash; net</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">26,511,493</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">27,836,527</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">IDENTIFIED INTANGIBLES</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">33,415,694</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">36,547,873</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1pt">OTHER ASSETS</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">232,509</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">258,812</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt">TOTAL ASSETS</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">180,572,615</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">193,865,131</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">See notes to consolidated financial statements</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase">ROCKY BRANDS, INC.</P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase">AND SUBSIDIARIES</P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase"><FONT STYLE="font-size: 10pt">CONSOLIDATED BALANCE SHEETS</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="6" STYLE="font-weight: bold; text-align: center">December&nbsp;31,</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2016</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2015</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">CURRENT LIABILITIES:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 74%; text-align: left; padding-left: 9pt">Accounts payable</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">11,589,040</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">9,118,555</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 9pt">Accrued expenses:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 0.25in">Salaries and wages</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">949,894</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">442,259</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 0.25in">Taxes - other</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">842,325</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">533,220</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 0.25in">Accrued freight</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">534,070</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">427,412</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 0.25in">Commissions</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">446,703</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">378,191</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 0.25in">Accrued duty</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,980,598</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,301,449</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 1pt; padding-left: 0.25in">Other</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">1,377,281</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">1,547,130</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 27pt">Total current liabilities</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">17,719,911</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">14,748,216</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">LONG TERM DEBT</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">14,584,008</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">23,700,089</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">DEFERRED LIABILITIES:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 9pt">Deferred income taxes</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">12,999,153</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">13,000,609</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 9pt; padding-bottom: 1pt">Other deferred liabilities</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="text-align: right; border-bottom: Black 1pt solid">176,219</TD><TD STYLE="text-align: left; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="text-align: right; border-bottom: Black 1pt solid">295,676</TD><TD STYLE="text-align: left; padding-bottom: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">TOTAL LIABILITIES</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">45,479,291</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">51,744,590</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">COMMITMENTS AND CONTINGENCIES</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">SHAREHOLDERS' EQUITY:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 9pt">Preferred stock, Series A, no par value, $.06 stated value; none outstanding</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 9pt">Common stock, no par value; 25,000,000 shares authorized; outstanding; 2016 - 7,421,455 and 2015 - 7,567,271; and additional paid-in capital</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">69,291,637</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">70,882,392</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1pt; padding-left: 9pt">Retained earnings</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">65,801,687</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">71,238,149</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 9pt">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1pt; padding-left: 9pt">Total shareholders' equity</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">135,093,324</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">142,120,541</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt">TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">180,572,615</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">193,865,131</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">See notes to consolidated financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase"><A NAME="f_003"></A>ROCKY BRANDS, INC.</P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase">AND SUBSIDIARIES</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase"><FONT STYLE="font-size: 10pt">CONSOLIDATED STATEMENTS OF COMPREHENSIVE
INCOME</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="10" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Years&nbsp;Ended&nbsp;December&nbsp;31,</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2016</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2015</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2014</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 61%; text-align: left; text-indent: -0.1in; padding-left: 0.1in">NET SALES</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">260,258,584</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">269,302,023</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">286,242,169</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.1in; padding-left: 0.1in">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1pt; text-indent: -0.1in; padding-left: 0.1in">COST OF GOODS SOLD</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">183,528,494</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">180,410,184</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">189,881,444</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.1in; padding-left: 0.1in">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">GROSS MARGIN</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">76,730,090</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">88,891,839</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">96,360,725</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.1in; padding-left: 0.1in">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">OPERATING EXPENSES</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.25in">Selling, general and administrative expenses</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">75,631,490</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">78,402,079</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">80,597,934</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.25in">Reorganizational charge</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,159,527</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1pt; text-indent: -0.1in; padding-left: 0.25in">Impairment charge</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">3,000,000</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.375in">Total operating expenses</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">79,791,017</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">78,402,079</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">80,597,934</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.1in; padding-left: 25.9pt">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">INCOME (LOSS) FROM OPERATIONS</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(3,060,927</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">10,489,760</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">15,762,791</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.1in; padding-left: 0.1in">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">OTHER INCOME AND (EXPENSES):</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.25in">Interest expense</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(616,567</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(696,827</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(943,154</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1pt; text-indent: -0.1in; padding-left: 0.25in">Other - net</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">59,020</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(105,433</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(78,455</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.375in">Total other - net</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(557,547</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(802,260</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1,021,609</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.1in; padding-left: 25.9pt">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">INCOME (LOSS) BEFORE INCOME TAXES</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(3,618,474</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">9,687,500</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">14,741,182</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.1in; padding-left: 0.1in">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1pt; text-indent: -0.1in; padding-left: 0.1in">INCOME TAX EXPENSE (BENEFIT)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(1,479,078</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">3,084,343</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">4,895,884</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.1in; padding-left: 0.1in">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt; text-indent: -0.1in; padding-left: 0.1in">COMPREHENSIVE INCOME (LOSS)</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">(2,139,396</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">6,603,157</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">9,845,298</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.1in; padding-left: 0.1in">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.1in; padding-left: 0.1in">NET INCOME (LOSS) PER SHARE</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.1in; padding-left: 0.25in">Basic</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">(0.29</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.87</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">1.30</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.1in; padding-left: 0.25in">Diluted</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">(0.29</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.87</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">1.30</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.1in; padding-left: 16.55pt">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.1in; padding-left: 0.1in">WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 2.5pt; text-indent: -0.1in; padding-left: 0.25in">Basic</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">7,505,219</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">7,563,205</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">7,544,936</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.1in; padding-left: 16.55pt">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 2.5pt; text-indent: -0.1in; padding-left: 0.25in">Diluted</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">7,505,219</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">7,574,172</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">7,547,781</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">See notes to consolidated financial statements</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase"><A NAME="f_004"></A>ROCKY BRANDS, INC.</P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase">AND SUBSIDIARIES</P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase"><FONT STYLE="font-size: 10pt">CONSOLIDATED STATEMENTS OF SHAREHOLDERS'
EQUITY</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="6" STYLE="font-weight: bold; text-align: center">Common&nbsp;Stock&nbsp;and</TD><TD STYLE="font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center">Accumulated</TD><TD STYLE="font-weight: bold">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="6" STYLE="font-weight: bold; text-align: center">Additional&nbsp;Paid-in&nbsp;Capital</TD><TD STYLE="font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center">Other</TD><TD STYLE="font-weight: bold">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center">Total</TD><TD STYLE="font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center">Shares</TD><TD STYLE="font-weight: bold">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center">Comprehensive</TD><TD STYLE="font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center">Retained</TD><TD STYLE="font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center">Shareholders'</TD><TD STYLE="font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Outstanding</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Amount</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Loss</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Earnings</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Equity</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 35%">BALANCE - December 31, 2013</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; text-align: right">7,536,448</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">70,153,570</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">-</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">61,059,927</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">131,213,497</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>YEAR ENDED DECEMBER 31, 2014</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 9pt">Comprehensive income</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">9,845,298</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">9,845,298</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 9pt">Dividends paid on common stock</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(3,017,979</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(3,017,979</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1pt; padding-left: 9pt">Stock compensation expense</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">13,678</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">307,102</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">307,102</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 9pt">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 2.5pt">BALANCE - December 31, 2014</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">7,550,126</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">70,460,672</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">-</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">67,887,246</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">138,347,918</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>YEAR ENDED DECEMBER 31, 2015</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 9pt">Comprehensive loss</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">6,603,157</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">6,603,157</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 9pt">Dividends paid on common stock</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(3,252,254</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(3,252,254</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 9pt">Stock issued and options exercised including related tax benefits</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">600</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">8,742</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">8,742</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1pt; padding-left: 9pt">Stock compensation expense</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">16,545</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">412,978</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">412,978</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 9pt">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 2.5pt">BALANCE - December 31, 2015</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">7,567,271</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">70,882,392</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">-</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">71,238,149</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">142,120,541</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>YEAR ENDED DECEMBER 31, 2016</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 9pt">Comprehensive income</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(2,139,396</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(2,139,396</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 9pt">Dividends paid on common stock</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(3,297,066</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(3,297,066</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 9pt">Repurchase of common stock</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(175,632</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1,950,114</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1,950,114</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1pt; padding-left: 9pt">Stock compensation expense</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">29,816</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">359,359</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">359,359</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 2.5pt">BALANCE - December 31, 2016</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">7,421,455</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">69,291,637</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">-</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">65,801,687</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">135,093,324</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">See notes to consolidated financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase"><A NAME="f_005"></A>ROCKY BRANDS, INC.</P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase">AND SUBSIDIARIES</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase"><FONT STYLE="font-size: 10pt">CONSOLIDATED STATEMENTS OF CASH
FLOWS</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="10" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Years&nbsp;Ended&nbsp;December&nbsp;31,</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2016</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2015</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2014</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">CASH FLOWS FROM OPERATING ACTIVITIES:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 61%; text-align: left; text-indent: -0.1in; padding-left: 0.1in">Net income (Loss)</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">(2,139,396</TD><TD STYLE="width: 1%; text-align: left">)</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">6,603,157</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">9,845,298</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Adjustments to reconcile net income (Loss) to net cash provided by operating activities:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 16.55pt">Depreciation and amortization</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">7,720,836</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">7,188,123</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">6,941,905</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 16.55pt">Deferred income taxes</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(602,991</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">332,650</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">989,473</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 16.55pt">Loss on disposal of fixed assets</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">47,712</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">19,500</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">138,056</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 16.55pt">Reorganizational charge</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">486,496</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 16.55pt">Impairment charge</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,000,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 16.55pt">Stock compensation expense</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">359,359</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">412,978</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">307,102</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Change in assets and liabilities:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.1in; padding-left: 16.55pt">Receivables</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,273,852</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">11,150,897</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(6,888,027</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.1in; padding-left: 16.55pt">Inventories</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">7,822,617</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">8,245,983</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(7,065,372</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 16.55pt">Income tax receivable</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1,114,979</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(128,699</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">242,228</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 16.55pt">Other current assets</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">176,410</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">22,925</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(24,035</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 16.55pt">Other assets</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">26,303</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">40,678</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">109,208</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 16.55pt">Accounts payable</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,346,865</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(6,004,991</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">4,004,111</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1pt; text-indent: -0.1in; padding-left: 16.55pt">Accrued and other liabilities</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(104,743</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(4,640,636</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">4,380,101</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1pt; text-indent: -0.1in; padding-left: 25.9pt">Net cash provided by operating activities</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">21,298,341</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">23,242,565</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">12,980,048</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.1in; padding-left: 25.9pt">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">CASH FLOWS FROM INVESTING ACTIVITIES:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Purchase of fixed assets</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(5,906,479</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(8,654,642</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(7,442,086</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Proceeds from sales of fixed assets</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">44,764</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">17,495</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">63,012</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1pt; text-indent: -0.1in; padding-left: 0.1in">Investment in trademarks and patents</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(1,176</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(9,446</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1pt; text-indent: -0.1in; padding-left: 25.9pt">Net cash used in investing activities</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(5,861,715</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(8,638,323</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(7,388,520</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.1in; padding-left: 25.9pt">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">CASH FLOWS FROM FINANCING ACTIVITIES:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Proceeds from revolving credit facility</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">71,255,424</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">68,423,672</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">75,190,968</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Repayments on revolving credit facility</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(80,371,505</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(80,993,956</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(77,308,793</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Debt financing costs</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(54,647</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Proceeds from stock options</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">8,742</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Repurchase of common stock</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1,950,114</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1pt; text-indent: -0.1in; padding-left: 0.1in">Dividends paid on common stock</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(3,297,066</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(3,252,254</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(3,017,979</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1pt; text-indent: -0.1in; padding-left: 25.9pt">Net cash used in financing activities</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(14,363,261</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(15,813,796</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(5,190,451</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.1in; padding-left: 25.9pt">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,073,365</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1,209,554</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">401,077</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.1in; padding-left: 0.1in">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">CASH AND CASH EQUIVALENTS:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.1in; padding-left: 16.2pt">BEGINNING OF PERIOD</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,407,140</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">4,616,694</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">4,215,617</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 1pt; text-indent: -0.1in; padding-left: 16.2pt">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 2.5pt; text-indent: -0.1in; padding-left: 16.2pt">END OF PERIOD</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">4,480,505</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">3,407,140</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">4,616,694</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">See notes to consolidated financial statements</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase"><A NAME="f_006"></A>ROCKY BRANDS, INC.<BR>
AND SUBSIDIARIES</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; font-weight: bold">NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font-weight: bold">FOR THE YEARS ENDED DECEMBER 31, 2016, 2015 AND 2014</TD></TR>
</TABLE>
<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-indent: -23.75pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left">1.</TD><TD STYLE="text-align: justify">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B><I>Principles
of Consolidation</I></B></FONT> - The accompanying consolidated financial statements include the accounts of Rocky Brands, Inc.
(&ldquo;Rocky&rdquo;) and its wholly-owned subsidiaries, Lifestyle Footwear, Inc. (&ldquo;Lifestyle&rdquo;), Five Star Enterprises
Ltd. (&ldquo;Five Star&rdquo;), Rocky Brands Canada, Inc. (&ldquo;Rocky Canada&rdquo;), Rocky Brands US, LLC, Rocky Brands International,
LLC, Lehigh Outfitters, LLC, collectively referred to as the &ldquo;Company.&rdquo; All inter-company transactions have been eliminated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B><I>Business
Activity</I></B></FONT> - We are a leading designer, manufacturer and marketer of premium quality footwear marketed under a portfolio
of well recognized brand names including Rocky Outdoor Gear, Georgia Boot, Durango, Lehigh and Creative Recreation. Our brands
have a long history of representing high quality, comfortable, functional and durable footwear and our products are organized around
six target markets: outdoor, work, duty, commercial military, western and lifestyle. In addition, as part of our strategy of outfitting
consumers from head-to-toe, we market complementary branded apparel and accessories that we believe leverage the strength and positioning
of each of our brands.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">Our products are distributed through three distinct
business segments: wholesale, retail and military. In our wholesale business, we distribute our products through a wide range of
distribution channels representing over ten thousand retail store locations in the U.S. and Canada. Our wholesale channels vary
by product line and include sporting goods stores, outdoor retailers, independent shoe retailers, hardware stores, catalogs, mass
merchants, uniform stores, farm store chains, specialty safety stores and other specialty retailers. Our retail business includes
direct sales of our products to consumers through our e-commerce websites and our Rocky outlet store. We also sell footwear under
the Rocky label to the U.S. military.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B><I>Estimates</I></B> - The preparation of financial
statements in conformity with accounting principles generally accepted in the United States of America requires management to make
estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities
at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results
could differ from those estimates.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B><I>Cash
and Cash Equivalents</I></B></FONT> - We consider all highly liquid investments purchased with original maturities of three months
or less to be cash equivalents. Our cash and cash equivalents are primarily held in five banks. Balances may exceed federally insured
limits.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B><I>Trade Receivables</I></B> - Trade receivables
are presented net of the related allowance for uncollectible accounts of approximately $1,041,000 and $820,000 at December 31,
2016 and 2015, respectively. The allowance for uncollectible accounts is calculated based on the relative age and status of trade
receivable balances. Our credit policy generally provides that trade receivables will be deemed uncollectible and written-off once
we have pursued all reasonable efforts to collect on the account.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B><I>&nbsp;</I></B></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B><I>Concentration of Credit Risk</I></B> - We have
significant transactions with a large number of customers. No customer represented 10% of trade receivables - net as of December
31, 2016 and 2015. Our exposure to credit risk is impacted by the economic climate affecting the retail shoe industry. We manage
this risk by performing ongoing credit evaluations of our customers and maintain reserves for potential uncollectible accounts.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B><I>Supplier and Labor Concentrations</I></B> -
We purchase raw materials from a number of domestic and foreign sources. We produce a portion of our shoes and boots in our Dominican
Republic operation and in our Puerto Rico operation. We are not aware of any governmental or economic restrictions that would alter
these current operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">We source a significant portion of our footwear,
apparel and gloves from manufacturers in the Far East, primarily China. We are not aware of any governmental or economic restrictions
that would alter our current sourcing operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B><I>Inventories</I></B></FONT>
- Inventories are valued at the lower of cost, determined on a first-in, first-out (FIFO) basis, or market. Reserves are established
for inventories when the net realizable value (NRV) is deemed to be less than its cost based on our periodic estimates of NRV.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B><I>Fixed
Assets</I></B></FONT> - The Company records fixed assets at historical cost and generally utilizes the straight-line method of
computing depreciation for financial reporting purposes over the estimated useful lives of the assets as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 85%; border-collapse: collapse; margin-left: 0.5in">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 81%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 18%; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Years</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Buildings and improvements</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5-40</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Machinery and equipment</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3-8</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Furniture and fixtures</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3-8</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lasts, dies, and patterns</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3</FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">For income tax purposes, the Company generally computes
depreciation utilizing accelerated methods.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B><I>Identified intangible assets</I></B> - Identified
intangible assets consist of indefinite lived trademarks and definite lived trademarks, patents and customer lists. Indefinite
lived intangible assets are not amortized.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">If events or circumstances change, a determination
is made by management, in accordance with the accounting standard for &ldquo;Property, Plant and Equipment&rdquo; to ascertain
whether property, equipment and certain finite-lived intangibles have been impaired based on the sum of expected future undiscounted
cash flows from operating activities. If the estimated net cash flows are less than the carrying amount of such assets, we will
recognize an impairment loss in an amount necessary to write down the assets to fair value as determined from expected future discounted
cash flows.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In accordance with the accounting standard for &ldquo;Intangibles
&ndash; Goodwill and Other&rdquo;, we test intangible assets with indefinite lives for impairment annually or when conditions indicate
impairment may have occurred. We perform such testing of our indefinite-lived intangible assets in the fourth quarter of each year
or as events occur or circumstances change that would more likely than not reduce the fair value of a reporting unit below its
carrying amount.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B><I>Advertising</I></B> - We expense advertising
costs as incurred. Advertising expense was approximately $8,079,000, $9,869,000, and $8,623,000 for 2016, 2015 and 2014, respectively.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B><I>&nbsp;</I></B></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B><I>Revenue Recognition</I></B> -<B><I> </I></B>Revenue
and related cost of goods sold are recognized at the time products are shipped to the customer and title transfers. Revenue is
recorded net of estimated sales discounts and returns based upon specific customer agreements and historical trends. Net sales
include royalty income from licensing our brands.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B><I>Shipping Costs</I></B> - In accordance with
the accounting standard for revenue recognition, all shipping costs billed to customers have been included in net sales. All outbound
shipping costs to customers has been included in selling, general and administrative costs and totaled approximately $7,851,000
$8,500,000, and $9,254,000 in 2016, 2015 and 2014, respectively.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B><I>Per Share Information</I></B> - Basic net income
per common share is computed based on the weighted average number of common shares outstanding during the period. Diluted net income
per common share is computed similarly but includes the dilutive effect of stock options. A reconciliation of the shares used in
the basic and diluted income per share computations is as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 96%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="10" STYLE="font-weight: bold; text-align: center">Years&nbsp;Ended&nbsp;December&nbsp;31,</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2016</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2015</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2014</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 61%">Basic - weighted average shares outstanding</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; text-align: right">7,505,219</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; text-align: right">7,563,205</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; text-align: right">7,544,936</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Dilutive restricted share units</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">9,987</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,845</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1pt">Dilutive stock options</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">980</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 2.5pt">Diluted - weighted average shares outstanding</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">7,505,219</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">7,574,172</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">7,547,781</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt">Anti-Dilutive securities</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">97,894</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">84,210</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">43,029</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B><I>Comprehensive Income</I></B> - Comprehensive
income includes changes in equity that result from transactions and economic events from non-core operations. Comprehensive income
is composed of two subsets &ndash; net income and other comprehensive income.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B><I>Fair Value Measurements</I></B> &ndash; The
fair value accounting standard defines fair value, establishes a framework for measuring fair value, and expands disclosures about
fair value measurements. This standard clarifies how to measure fair value as permitted under other accounting pronouncements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">The fair value accounting standard defines fair value
as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most
advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. This
standard also establishes a three-level fair value hierarchy that prioritizes the inputs used to measure fair value. This hierarchy
requires entities to maximize the use of observable inputs and minimize the use of unobservable inputs. The three levels of inputs
used to measure fair value are as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Level 1 &ndash; Quoted prices in active markets for identical assets or liabilities.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.7in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>Level 2 &ndash; Observable inputs other than quoted market prices included in Level 1, such as quoted prices for similar assets
and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active;
or other inputs that are observable or can be corroborated by observable market data.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.7in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="text-align: left">Level 3 &ndash; Unobservable inputs that are supported by little or no market activity and that are significant to the fair
value of the assets or liabilities. This includes certain pricing models, discounted cash flow methodologies and similar techniques
that use significant unobservable inputs.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">The fair values of cash, accounts receivable, other
receivables and accounts payable approximated their carrying values because of the short-term nature of these instruments. Accounts
receivable consists primarily of amounts due from our customers, net of allowances. Other receivables consist primarily of amounts
due from employees (sales persons&rsquo; advances in excess of commissions earned and employee travel advances); other customer
receivables, net of allowances; and expected insurance recoveries. The carrying amounts of our revolving line of credit and other
short-term financing obligations also approximate fair value, as they are comparable to the available financing in the marketplace
during the year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B><I>Recently Adopted Accounting Pronouncements</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In June 2014, the FASB issued ASU No. 2014-12, Compensation
&ndash; Stock Compensation (Topic 718). Some share-based payment awards that require a specific performance target to be achieved
before the employee can benefit from the award, also require an employee to render service until the performance target is achieved.
In some cases, the terms of an award may provide that the performance target could be achieved after an employee completes the
requisite service period. That is, the employee would be entitled to benefit from the award regardless of whether the employee
is rendering service on the date the performance target is achieved. Some entities account for those performance targets as performance
conditions that affect the vesting of the award and, therefore, do not reflect the performance target in the estimate of the grant-date
fair value. Others treat them as non-vesting conditions that affect the grant-date fair value of the award. The amendments apply
to reporting entities that grant their employees share-based payments in which the terms of the award provide that a performance
target can be achieved after the requisite service period. The update is effective for public entities for annual reporting periods
beginning after December 15, 2015. The adoption of this standard did not have a material effect on our consolidated financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In January 2015, the FASB issued ASU No. 2015-01,
Income Statement &ndash; Extraordinary and Unusual Items (Subtopic 225-20). The objective of this update is to simplify the income
statement presentation requirements in Subtopic 225-20 by eliminating the concept of extraordinary items. Extraordinary items are
events and transactions that are distinguished by their unusual nature and by the infrequency of their occurrence. Eliminating
the extraordinary classification simplifies income statement presentation by altogether removing the concept of extraordinary items
from consideration. The amendments in this update are effective for fiscal years, and interim periods within those fiscal years,
beginning after December 15, 2015. A reporting entity may apply the amendments prospectively. A reporting entity also may apply
the amendments retrospectively to all prior periods presented in the financial statements. The adoption of this standard did not
have an effect on our consolidated financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In April 2015, the FASB issued ASU No. 2015-03, Interest
&ndash; Imputation of Interest (Subtopic 835-30). The objective of this update is to simplify presentation of debt issuance costs,
the amendments in this update require that debt issuance costs related to a recognized debt liability be presented in the balance
sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The recognition and
measurement guidance for debt issuance costs are not affected by the amendments in this update. The amendments in this update are
effective for fiscal years beginning after December 15, 2015. An entity should apply the new guidance on a retrospective basis,
wherein the balance sheet of each individual period presented should be adjusted to reflect the period-specific effects of applying
the new guidance. Upon transition, an entity is required to comply with the applicable disclosures for a change in an accounting
principle. These disclosures include the nature of and reason for the change in accounting principle, the transition method, a
description of the prior-period information that has been retrospectively adjusted, and the effect of the change on the financial
statement line items (that is, debt issuance cost asset and the debt liability). The adoption of this standard did not have an
effect on our consolidated financial statements as ASU 2015-15 permitted debt issuance costs related to a line of credit arrangement
to remain as an asset and be amortized over the remaining term of the line of credit agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B><I>Accounting standards not yet adopted</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In May 2014, the FASB issued ASU No. 2014-09, Revenue
from Contracts with Customers (Topic 606). The amendments in this update supersede the revenue recognition requirements in Topic
605, Revenue Recognition, including most industry-specific revenue recognition guidance throughout the Industry Topics of the Codification.
In addition, the amendments supersede the cost guidance in Subtopic 605-35, Revenue Recognition&mdash;Construction-Type and Production-Type
Contracts, and create new Subtopic 340-40, Other Assets and Deferred Costs&mdash;Contracts with Customers. In summary, the core
principle of Topic 606 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in
an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In
August 2015, the FASB issued ASU No. 2015-14. The amendments in this update defer the effective date of Update 2014-09. Public
business entities, certain not-for-profit entities, and certain employee benefit plans should apply the guidance in Update 2014-09
to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period.
Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting
periods within that reporting period. The guidance permits the use of either a retrospective or cumulative effect transition method.
We have not yet selected a transition method but plan to select a transition method no later than the fourth quarter of 2017. We
are currently assessing our contracts with customers and related financial disclosures to evaluate the impact of the amended guidance
on our existing revenue recognition policies and procedures.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In August 2014, the FASB issued ASU No. 2014-15,
Presentation of Financial Statements &ndash; Going Concern (Subtopic 205-40). Currently, there is no guidance in GAAP about management&rsquo;s
responsibility to evaluate whether there is substantial doubt about an entity&rsquo;s ability to continue as a going concern or
to provide related footnote disclosures. The amendments in this update provide that guidance. In doing so, the amendments should
reduce diversity in the timing and content of footnote disclosures. The amendments require management to assess an entity&rsquo;s
ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing
standards. Specifically, the amendments (1) provide a definition of the term <I>substantial doubt, </I>(2) require an evaluation
every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management&rsquo;s
plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management&rsquo;s
plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment
for a period of one year after the date that the financial statements are issued (or available to be issued). The update is effective
for public entities for annual reporting periods beginning after December 15, 2016. Early adoption is permitted. We have not yet
determined the impact this ASU will have on our consolidated financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In July 2015, the FASB issued ASU No. 2015-11, Inventory
(Topic 330). The amendments in this update require an entity to measure inventory within the scope of this update at the lower
of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less
reasonably predictable costs of completion, disposal, and transportation. Subsequent measurement is unchanged for inventory measured
using LIFO or the retail inventory method. The amendments in this update more closely align the measurement of inventory in GAAP
with the measurement of inventory in International Financial Reporting Standards (IFRS). For public business entities, the amendments
in this update are effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal
years. The amendments in this update should be applied prospectively with earlier application permitted as of the beginning of
an interim or annual reporting period. We have not yet determined the impact this ASU will have on our consolidated financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In November 2015, the FASB issued ASU No. 2015-17,
Income Taxes - Balance Sheet Classification of Deferred Taxes (Topic 740). The amendments in this update will simplify the presentation
of deferred income taxes. The amendments in this update require that deferred tax liabilities and assets be classified as noncurrent
in a classified statement of financial position. The amendments in this update apply to all entities that present a classified
statement of financial position. The current requirement that deferred tax liabilities and assets of a tax-paying component of
an entity be offset and presented as a single amount is not affected by the amendments in this update. For public business entities,
the amendments in this update are effective for financial statements issued for annual periods beginning after December 15, 2016,
and interim periods within those annual periods. Earlier application is permitted for all entities as of the beginning of an interim
or annual reporting period. We have not yet determined the impact this ASU will have on our consolidated financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In February 2016, the FASB issued ASU No. 2016-02,
Leases (Topic 842). The amendments in this update will require lessees to recognize (with the exception of short-term leases) a
lease liability, which is a lessee&lsquo;s obligation to make lease payments arising from a lease, measured on a discounted basis;
and a right-of-use asset, which is an asset that represents the lessee&rsquo;s right to use, or control the use of, a specified
asset for the lease term. Under the new guidance, lessor accounting is largely unchanged. The new lease guidance simplified the
accounting for sale and leaseback transactions primarily because lessees must recognize lease assets and lease liabilities. For
public business entities, the amendments in this update are effective for years beginning after December 15, 2018, including interim
periods within those fiscal years. Earlier application is permitted for all entities upon issuance. We have not yet determined
the impact this ASU will have on our consolidated financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In March 2016, the FASB issued ASU No. 2016-09, Compensation
&ndash; Stock Compensation (Topic 718). The amendments in this update were issued as part of the FASB&rsquo;s initiative to reduce
complexity in accounting standards. The areas for simplification in this update involve several aspects of the accounting for employee
share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities,
and classification on the statement of cash flows. In addition, the amendments in this update eliminate the guidance in Topic 718
that was indefinitely deferred shortly after the issuance of FASB Statement No. 123 (revised 2004), Share-Based Payment. For public
business entities, the amendments in this update are effective for years beginning after December 15, 2016, including interim periods
within those fiscal years. Earlier application is permitted for all entities upon issuance. We have not yet determined the impact
this ASU will have on our consolidated financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In April 2016, the FASB issued ASU No. 2016-10, Revenue
from Contracts with Customers (Topic 606). This update clarifies guidance related to identifying performance obligations and licensing
implementation guidance contained in the new revenue recognition standard. The Update includes targeted improvements based on input
the Board received from the Transition Resource Group for Revenue Recognition and other stakeholders. The update seeks to proactively
address areas in which diversity in practice potentially could arise, as well as to reduce the cost and complexity of applying
certain aspects of the guidance both at implementation and on an ongoing basis. The amendments in this update are effective at
the same time as ASU 2014-09. Public business entities, certain not-for-profit entities, and certain employee benefit plans should
apply the guidance in update 2014-09 to annual reporting periods beginning after December 15, 2017, including interim reporting
periods within that reporting period. We have not yet determined the impact this ASU will have on our consolidated financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In May 2016, the FASB issued ASU 2016-12: Revenue
from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients, which provides narrow scope improvements
and practical expedients related to ASU 2014-09: Revenue from Contracts with Customers (Topic 606). The purpose of ASU 2016-12
is to clarify certain narrow aspects of Topic 606 such as assessing the collectability criterion, presentation of sales taxes and
other similar taxes collected from customers, noncash consideration, contract modifications at transition, completed contracts
at transition, and technical correction. The standard has the same effective date as ASU 2014-09. Public business entities, certain
not-for-profit entities, and certain employee benefit plans should apply the guidance in update 2014-09 to annual reporting periods
beginning after December 15, 2017, including interim reporting periods within that reporting period. We have not yet determined
the impact this ASU will have on our consolidated financial statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In August 2016, the FASB issued ASU 2016-15, Statement
of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments, addressing eight specific cash flow issues
in an effort to reduce diversity in practice. The amended guidance is effective for fiscal years beginning after December 31, 2017,
and for interim periods within those years. Early adoption is permitted. We have not yet determined the impact this ASU will have
on our consolidated financial statements.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left">2.</TD><TD STYLE="text-align: justify">INVENTORIES</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">Inventories are comprised of the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 75%; font: 10pt Times New Roman, Times, Serif; margin-left: 1in">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="6" STYLE="font-weight: bold; text-align: center">December&nbsp;31,</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2016</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2015</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 66%; text-align: left">Raw materials</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 14%; text-align: right">14,260,416</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 14%; text-align: right">12,494,980</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>Work-in-process</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">751,519</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,155,837</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Finished goods</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">54,156,507</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">63,340,242</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: right; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 2.5pt">Total</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">69,168,442</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">76,991,059</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left">3.</TD><TD STYLE="text-align: justify">FIXED ASSETS</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">Fixed assets are comprised of the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 58.5pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 75%; font: 10pt Times New Roman, Times, Serif; margin-left: 1in">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="6" STYLE="font-weight: bold; text-align: center">December&nbsp;31,</TD><TD STYLE="font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2016</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2015</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 66%">Land</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 14%; text-align: right">671,035</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 14%; text-align: right">671,035</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>Buildings</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">20,606,826</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">19,247,770</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Machinery and equipment</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">45,124,554</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">40,611,815</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Furniture and fixtures</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,849,091</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,722,751</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Lasts, dies and patterns</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">15,593,484</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">13,811,676</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1pt">Construction work-in-progress</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">464,345</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">3,161,533</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>Total</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">85,309,335</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">80,226,580</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1pt">Less - accumulated depreciation</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(58,797,842</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(52,390,053</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt">Net Fixed Assets</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">26,511,493</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">27,836,527</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 58.5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">We incurred approximately $7,589,000, $7,053,000,
and $6,807,000 in depreciation expense for 2016, 2015 and 2014, respectively.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B>4.</B></TD><TD><B>IDENTIFIED INTANGIBLE ASSETS</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">A schedule of identified intangible assets is as
follows:</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.4in">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center">Gross</TD><TD STYLE="font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center">Accumulated</TD><TD STYLE="font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center">Carrying</TD><TD STYLE="font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="font-weight: bold; border-bottom: Black 1pt solid; text-decoration: none"><U STYLE="text-decoration: none">December&nbsp;31,&nbsp;2016</U></TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Amount</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Amortization</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Amount</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>Trademarks</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 55%; padding-left: 9pt">Wholesale</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right">29,343,578</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right">-</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right">29,343,578</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 9pt">Retail</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,900,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,900,000</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>Patents</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,595,477</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,376,694</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">218,783</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1pt">Customer Relationships</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">2,200,000</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">1,246,667</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">953,333</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt; padding-left: 9pt">Total Intangibles</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">37,039,055</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">3,623,361</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">33,415,694</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.4in">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center">Gross</TD><TD STYLE="font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center">Accumulated</TD><TD STYLE="font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center">Carrying</TD><TD STYLE="font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="font-weight: bold; border-bottom: Black 1pt solid; text-decoration: none"><U STYLE="text-decoration: none">December 31, 2015</U></TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Amount</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Amortization</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Amount</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>Trademarks</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 55%; padding-left: 9pt">Wholesale</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right">32,343,578</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right">-</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right">32,343,578</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 9pt">Retail</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,900,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,900,000</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>Patents</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,595,477</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,324,515</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">270,962</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1pt">Customer Relationships</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">2,200,000</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">1,166,667</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">1,033,333</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt; padding-left: 9pt">Total Intangibles</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">40,039,055</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">3,491,182</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">36,547,873</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">Amortization expense related to finite-lived intangible
assets was approximately $132,000, $135,000, and $135,000 in 2016, 2015 and 2014, respectively. Such amortization expense will
be approximately $116,000 per year for 2017 through 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">The weighted average lives of patents and customer
relationships are 6 years.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">Intangible assets, including trademarks and patents
are reviewed for impairment annually, and more frequently, if necessary. We perform such testing of indefinite-lived intangible
assets in the fourth quarter of each year or as events occur or circumstances change that would more likely than not reduce the
fair value of the asset below its carrying amount. Fair value of other indefinite-lived intangible assets is determined using the
relief from royalty method.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In assessing whether indefinite-lived intangible
assets are impaired, we must make certain estimates and assumptions regarding future cash flows, long-term growth rates of our
business, operating margins, weighted average cost of capital and other factors such as; discount rates, royalty rates, cost of
capital, and market multiples to determine the fair value of our assets. These estimates and assumptions require management&rsquo;s
judgment, and changes to these estimates and assumptions could materially affect the determination of fair value and/or impairment
for each of our indefinite-lived intangible assets. Future events could cause us to conclude that indications of intangible asset
impairment exist. Impairment may result from, among other things, deterioration in the performance of our business, adverse market
conditions, adverse changes in applicable laws and regulations, competition, or the sale or disposition of a reporting segment.
Any resulting impairment loss could have a material adverse impact on our financial condition and results of operations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">We evaluate our finite and indefinite lived trademarks
under the terms and provisions of the accounting standards for &ldquo;Intangibles - Goodwill and Other&rdquo;; and &ldquo;Property,
Plant and Equipment.&rdquo; These pronouncements require that we compare the fair value of an intangible asset with its carrying
amount. The results of our 2016 indefinite-lived intangible impairment test for the Creative Recreation trademark indicated a carrying
value in excess of the fair value based on the Company&rsquo;s outlook for future operating results. Accordingly, we recorded a
$3,000,000 non-cash impairment charge for the Creative Recreation trademark in the fourth quarter of 2016. The carrying value of
the Creative Recreation trademark indefinite-lived intangible assets was $2.1 million, as of December 31, 2016. We did not recognize
any impairment charges during 2015 or 2014 for intangible assets, as the annual impairment testing indicated that all reporting
unit intangible asset fair values exceeded their respective carrying values.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left">5.</TD><TD STYLE="text-align: justify">OTHER ASSETS</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 22.5pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Other assets consist of the
following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 22.5pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 70%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="6" STYLE="font-weight: bold; text-align: center">December&nbsp;31,</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2016</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2015</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 66%; text-align: left">Deferred financing costs, net</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 14%; text-align: right">89,662</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 14%; text-align: right">120,403</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1pt">Other</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">142,847</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">138,409</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 2.5pt">Total</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">232,509</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">258,812</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left">6.</TD><TD STYLE="text-align: justify">LONG-TERM DEBT</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left">In October 2010, we entered
into a financing agreement with PNC Bank (&ldquo;PNC&rdquo;) to provide a $70 million credit facility. In December 2014, we amended
and restated the credit facility to increase the facility to $75 million and extend the term of the facility an additional five
years. The credit facility&rsquo;s base interest rate is the current prime rate less 0.25%, however the credit facility provides
us the option to borrow on up to eight fixed loans at LIBOR plus 1.25% in accordance with the 2014 amended and restated credit
agreement. The LIBOR rate is determined based on the fixed loan maturities, which vary from 30, 60, 90, or 180 days. As of December
31, 2016 and December 31, 2015, we had approximately $12.0 million and $17.0 million, respectively, in fixed LIBOR borrowings under
the credit facility.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left">The total amount available under
our amended and restated revolving credit facility is subject to a borrowing base calculation based on various percentages of accounts
receivable and inventory. As of December 31, 2016, we had $14.6 million in borrowings under this facility and total capacity of
$57.3 million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left">Our amended and restated credit
facility contains a restrictive covenant which requires us to maintain a fixed charge coverage ratio. This restrictive covenant
is only in effect upon a triggering event taking place (as defined in the amended and restated credit facility agreement). At December
31, 2016, there was no triggering event and the covenant was not in effect. Our amended and restated credit facility places a restriction
on the amount of dividends that may be paid. During 2016, 2015 and 2014, we paid dividends on our common stock totaling $3,297,066,
$3,252,254, and $3,017,979, respectively.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left">Our amended and restated revolving
credit facility matures in November 2019. We have no other long-term debt maturities.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-indent: -23.75pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left">7.</TD><TD STYLE="text-align: justify">OPERATING LEASES</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left">We lease certain machinery, trucks, and facilities
under operating leases that generally provide for renewal options. We incurred approximately $1,279,000, $1,335,000, and $1,324,000
in rent expense under operating lease arrangements for 2016, 2015 and 2014, respectively.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left">Future minimum lease payments under non-cancelable
operating leases are approximately as follows for the years ended December 31:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 40%; font: 10pt Times New Roman, Times, Serif; margin-left: 1.25in">
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 75%; text-align: left">2017</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 22%; text-align: right">1,208,051</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">2018</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">712,690</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">2019</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">200,963</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">2020</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">78,383</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1pt">2021</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="text-align: right; border-bottom: Black 1pt solid">9,100</TD><TD STYLE="text-align: left; padding-bottom: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 2.5pt; text-align: left">Total</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">2,209,187</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left">8.</TD><TD STYLE="text-align: justify">RETIREMENT PLANS</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">We sponsor a 401(k) savings plan for substantially
all of our employees. We provide a contribution of 3% of applicable salary to the plan for all employees with greater than six
months of service. Additionally, we match eligible employee contributions at a rate of 0.25%, per one percent of applicable salary
contributed to the plan by the employee. This matching contribution will be made by us up to a maximum of 1% of the employee&rsquo;s
applicable salary for all qualified employees. Our contributions to the 401(k) plan were approximately $0.9 million in 2016, $1.0
million in 2015 and $1.0 million in 2014.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left"><B>9.</B></TD><TD STYLE="text-align: justify"><B>INCOME TAXES</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">The Company accounts for income taxes in accordance
with the accounting standard for &ldquo;Income Taxes&rdquo;, which requires an asset and liability approach to financial accounting
and reporting for income taxes. Accordingly, deferred income taxes have been provided for the temporary differences between the
financial reporting and the income tax basis of the Company&rsquo;s assets and liabilities by applying enacted statutory tax rates
applicable to future years to the basis differences.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">A breakdown of our income tax expense is as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 85%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.4in">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="10" STYLE="font-weight: bold; text-align: center">Years&nbsp;Ended&nbsp;December&nbsp;31,</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2016</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2015</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2014</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>Federal:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 61%; padding-left: 9pt">Current</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">(1,192,764</TD><TD STYLE="width: 1%; text-align: left">)</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">2,656,870</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">3,656,356</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 1pt; padding-left: 9pt">Deferred</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(296,045</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">287,755</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">848,666</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 0.25in">Total Federal</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1,488,809</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,944,625</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">4,505,022</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">State &amp; local:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 9pt">Current</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">151,728</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">81,433</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">203,144</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1pt; padding-left: 9pt">Deferred</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(349,284</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">86,863</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">140,552</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 0.25in">Total State &amp; local</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(197,556</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">168,296</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">343,696</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>Foreign</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 9pt">Current</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">164,950</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">13,391</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">46,911</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 1pt; padding-left: 9pt">Deferred</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">42,337</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(41,969</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">255</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 0.25in; padding-bottom: 1pt">Total Foreign</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="text-align: right; border-bottom: Black 1pt solid">207,287</TD><TD STYLE="text-align: left; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="text-align: right; border-bottom: Black 1pt solid">(28,578</TD><TD STYLE="text-align: left; padding-bottom: 1pt">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="text-align: right; border-bottom: Black 1pt solid">47,166</TD><TD STYLE="text-align: left; padding-bottom: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 2.5pt">Total</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">(1,479,078</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">3,084,343</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">4,895,884</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left">A reconciliation of recorded Federal income tax expense
to the expected expense computed by applying the applicable Federal statutory rate for all periods to income before income taxes
follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 96%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="10" STYLE="font-weight: bold; text-align: center">Years Ended December 31,</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2016</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2015</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2014</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 61%; text-align: left; text-indent: -0.1in; padding-left: 0.1in">Expected expense at statutory rate</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">(1,270,003</TD><TD STYLE="width: 1%; text-align: left">)</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">3,404,159</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">5,147,234</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.1in; padding-left: 0.1in">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Increase (decrease) in income taxes resulting from:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.1in; padding-left: 0.1in">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Exempt income from Dominican Republic operations due to tax holiday</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(2,367,810</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(2,816,963</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(3,477,301</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Tax on repatriated earnings from Dominican Republic operations</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,050,314</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,556,940</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,090,036</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Impact of Canadian deemed dividend</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">7,353</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">12,703</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">State and local income taxes</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(99,699</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">67,886</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">284,838</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Section 199 manufacturing deduction</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(194,498</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(135,690</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Meals and entertainment</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">100,288</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">98,082</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">91,475</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Nondeductible penalties</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,847</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">5,998</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,563</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1pt; text-indent: -0.1in; padding-left: 0.1in">Provision to return filing adjustments and other</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">96,632</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(37,261</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(118,974</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 2.5pt; text-indent: -0.1in; padding-left: 16.2pt">Total</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">(1,479,078</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">3,084,343</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">4,895,884</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>


<!-- Field: Page; Sequence: 54; Value: 1 -->
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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">Deferred income taxes recorded in the consolidated
balance sheets at December 31, 2016 and 2015 consist of the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 85%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="6" STYLE="font-weight: bold; text-align: center">December&nbsp;31,</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2016</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2015</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Deferred tax assets:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 70%; text-align: left; padding-left: 9pt">Asset valuation allowances and accrued expenses</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right">242,916</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right">510,798</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 9pt">Inventories</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">491,371</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">563,815</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 9pt">State and local income taxes</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">302,929</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">425,179</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 9pt">Pension and deferred compensation</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">63,214</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">72,004</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1pt; padding-left: 9pt">Net operating losses</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">736,519</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">650,620</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 0.25in">Total deferred tax assets</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,836,949</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,222,416</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1pt; padding-left: 9pt">Valuation allowances</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(471,159</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(569,459</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 0.25in">Total deferred tax assets</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,365,790</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,652,957</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Deferred tax liabilities:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 9pt">Fixed assets</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1,676,813</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1,655,838</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 9pt">Intangible assets</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(10,337,533</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(11,185,988</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 9pt">Other assets</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(337,972</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(400,651</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1pt; padding-left: 9pt">Tollgate tax on Lifestyle earnings</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(379,271</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(379,271</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 0.25in; padding-bottom: 1pt">Total deferred tax liabilities</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="text-align: right; border-bottom: Black 1pt solid">(12,731,589</TD><TD STYLE="text-align: left; padding-bottom: 1pt">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="text-align: right; border-bottom: Black 1pt solid">(13,621,748</TD><TD STYLE="text-align: left; padding-bottom: 1pt">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt">Net deferred tax liability</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">(11,365,800</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">(11,968,791</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Deferred income taxes - current</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">1,633,353</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">1,031,818</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1pt">Deferred income taxes - non-current</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(12,999,153</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(13,000,609</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">(11,365,800</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">)</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">(11,968,791</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">)</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">The valuation allowance is related to certain state
and local income tax net operating loss carry forwards.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">We have provided Puerto Rico tollgate taxes on approximately
$3,684,000 of accumulated undistributed earnings of Lifestyle prior to the fiscal year ended June 30, 1994, that would be payable
if such earnings were repatriated to the United States. In 2001, we received abatement for Puerto Rico tollgate taxes on all earnings
subsequent to June 30, 1994, thus no other provision for tollgate tax has been made on earnings after that date. If we repatriate
the earnings from Lifestyle, approximately $379,000 of tollgate tax would be due.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">As of December 31, 2016, we had approximately $19,205,000
of undistributed earnings from non-U.S. subsidiaries that are intended to be permanently reinvested in non-U.S. operations. Because
these earnings are considered permanently reinvested, no U.S. tax provision has been accrued related to the repatriation of these
earnings. If the Five Star undistributed earnings were distributed to the Company in the form of dividends, the related taxes on
such distributions would be approximately $6,722,000.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">We file income tax returns in the U.S. Federal jurisdiction
and various state and foreign jurisdictions. We are no longer subject to U.S. Federal tax examinations for years before 2013. State
jurisdictions that remain subject to examination range from 2012 to 2016. Foreign jurisdiction (Canada and Puerto Rico) tax returns
that remain subject to examination range from 2011 to 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">Our policy is to accrue interest and penalties on
any uncertain tax position as a component of income tax expense. As of December 31, 2016 no such expenses were recognized during
the year. We do not believe there will be any material changes in our uncertain tax positions over the next 12 months.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">Accounting for uncertainty in income taxes requires
financial statement recognition, measurement and disclosure of uncertain tax positions recognized in an enterprise&rsquo;s financial
statements.&nbsp; Under this guidance, income tax positions must meet a more-likely-than-not recognition threshold at the effective
date to be recognized upon the adoption of the standard.&nbsp; The Company did not have any unrecognized tax benefits and there
was no effect on its financial condition or results of operations as a result of implementing this standard.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left"><B>10.</B></TD><TD STYLE="text-align: justify"><B>REORGANIZATIONAL CHARGE</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">During the third quarter of 2016, we implemented
initiatives to reorganize the company to maximize profitability, drive long-term revenue growth and maximize shareholder value.
The costs related to this reorganization are recorded to &ldquo;Reorganizational Charge&rdquo; in our consolidated statements of
comprehensive income. During the year ended December 31, 2016, costs of approximately $1,160,000 were recognized related to these
initiatives, which consisted of severance costs. As of December 31, 2016, we had approximately $486,000 in accrued reorganization
charges recorded to &ldquo;Accrued expenses &ndash; Salaries and wages&rdquo; in our condensed consolidated balance sheet relating
to future severance payments. We do not expect to incur additional costs related to our reorganization efforts.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left">11.</TD><TD STYLE="text-align: justify">CAPITAL STOCK AND STOCK BASED COMPENSATION</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">On May 7, 2014, our shareholders approved the 2014
Omnibus Incentive Plan (the &ldquo;2014 Plan&rdquo;). The 2014 Plan includes 500,000 of our common shares that may be granted under
various types of awards as described in the 2014 Plan. As of December 31, 2016, we were authorized to issue 272,723 shares under
this plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B>Service Based Restricted Stock</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In the first quarter of 2016, we issued 30,000 restricted
stock units to certain members of our management that will be settled in one share of common stock of the company per unit. These
restricted stock units vest in increments of 25% per year over the next four years. We valued the units at an average fair value
of $11.56 per unit, which was the closing price of our stock on the last trading date prior to the grant date. Also in the first
quarter of 2016, we issued an additional 2,000 restricted stock units to a member of management. These units vest the same as the
first issuance. We valued the units at an average fair value of $10.29 per unit, which was the closing price of our stock on the
last trading date prior to the grant date. In the first quarter of 2015, we issued 28,000 restricted stock units to certain members
of our management that will be settled in one share of common stock of the company per unit. These restricted stock units vest
in increments of 25% per year over the next four years. We valued the units at a fair value of $13.42 per unit, which was the closing
price of our stock on the last trading date prior to the grant date. In August 2015, we issued 2,000 restricted stock units to
a member of our management that will be settled in one share of common stock of the company per unit. These restricted stock units
vest on the same basis as the restricted stock units issued in the first quarter of 2015. We valued the units at a fair value of
$18.15 per unit, which was the closing price of our stock on the last trading date prior to the grant date. For the years ended
December 31, 2016 and 2015, we recorded expense of $127,349 and $183,150, respectively, related to these restricted stock units.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B>Performance Based Restricted Stock</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In the first quarter of 2016, we made available up
to 43,000 performance based restricted stock units to certain members of our management. Shares underlying the performance based
restricted stock units will be issued upon achieving certain established EPS goals at the end of fiscal year 2017. For the year
ended 2016, we did not record any expense related to these performance units as it is uncertain if we will reach the performance
goals.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In 2015, we made available up to 34,000 performance
based restricted stock units to certain members of our management. Shares underlying the performance based restricted stock units
were to be issued upon achieving certain established EPS goals at the end of fiscal year 2016. For the years ended 2016 and 2015,
we did not record any expense related to these restricted stock units as the performance goals were not achieved.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B>Stock Options</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><FONT STYLE="font-size: 10pt">In the first quarter
of 2016, we issued 30,000 stock options to certain members of our management. These stock options vest in increments of 20% per
year over the next five years. The options are exercisable at $11.56 per option, which was the closing price of our stock on the
last trading date prior to the grant date. We have determined the fair value of the options to be $3.41 per option using the Black
Scholes calculation. The significant assumptions utilized for the Black Scholes calculations consist of an expected life of 6.5
years, historical volatility of 42.32%, a risk free interest rate of 2.06%, a dividend yield of 3.81% and an initial employee forfeiture
rate of 7.7%. Our expected life estimate is based on the sum of the vesting terms divided by the number of vesting tranches. Also
in the first quarter of 2016, we issued an additional 2,000 stock options to a member of our management. These units vest the same
as the first issuance. The options are exercisable at $10.29 per option, which was the closing price of our stock on the last trading
date prior to the grant date. We have determined the fair value of the options to be $2.84 per option using the Black Scholes calculation.
The significant assumptions utilized for the Black Scholes calculations consist of an expected life of 6.5 years, historical volatility
of 42.32%, a risk free interest rate of 1.88%, a dividend yield of 4.30% and an initial employee forfeiture rate of 7.7%. In the
first quarter of 2015, we issued 28,000 stock options to certain members of our management. These stock options vest in increments
of 20% per year from the grant date. The options are exercisable at $13.42 per option, which was the closing price of our stock
on the last trading date prior to the grant date. We have determined the fair value of the options to be $4.70 per option using
the Black Scholes calculation. The significant assumptions utilized for the Black Scholes calculations consist of an expected life
of 6.5 years, historical volatility of 46.20%, a risk free interest rate of 1.92%, a dividend yield of 2.99% and an initial employee
forfeiture rate of 3.8%. Our expected life estimate is based on the sum of the vesting terms divided by the number of vesting tranches.<FONT STYLE="font-family: Times New Roman, Times, Serif">
</FONT></FONT>For the years ended 2016 and 2015, we recorded expense of $35,100 and $54,828, respectively, related to these stock
options.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">For the above issuances under the plan, we expect
to recognize expense in the years 2017 through 2020 as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 40%; font: 10pt Times New Roman, Times, Serif; margin-left: 1.25in">
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 75%; text-align: left">2017</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 22%; text-align: right">142,336</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">2018</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">106,068</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">2019</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">58,474</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1pt">2020</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="text-align: right; border-bottom: Black 1pt solid">8,918</TD><TD STYLE="text-align: left; padding-bottom: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 2.5pt; text-align: left">Total</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">315,796</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">The following summarizes stock option transactions
from January 1, 2015 through December 31, 2016:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 96%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Shares</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Weighted<BR> Average<BR> Exercise<BR> Price</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Weighted<BR> Average<BR> Remaining<BR> Actual&nbsp;Term</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Aggregate<BR> Intrinsic<BR> Value</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 48%">Options outstanding at January 1, 2015</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; text-align: right">23,000</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">14.57</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; text-align: right">&nbsp;</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; text-align: right">&nbsp;</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 9pt">Issued</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">30,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">13.74</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 9pt">Exercised</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(600</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">14.57</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1pt; padding-left: 9pt">Forfeited</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(800</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; text-align: left">$</TD><TD STYLE="padding-bottom: 1pt; text-align: right">14.57</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 2.5pt">Options outstanding at December 31, 2015</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">51,600</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">14.57</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">8.6</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">-</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Options exercisable at:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 2.5pt; padding-left: 9pt">January 1, 2015</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">-</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">-</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">-</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 9pt; padding-bottom: 2.5pt">December 31, 2015</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 2.5pt double">&nbsp;</TD><TD STYLE="text-align: right; border-bottom: Black 2.5pt double">4,000</TD><TD STYLE="text-align: left; padding-bottom: 2.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 2.5pt double">$</TD><TD STYLE="text-align: right; border-bottom: Black 2.5pt double">14.57</TD><TD STYLE="text-align: left; padding-bottom: 2.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 2.5pt double">&nbsp;</TD><TD STYLE="text-align: right; border-bottom: Black 2.5pt double">8.0</TD><TD STYLE="text-align: left; padding-bottom: 2.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 2.5pt double">&nbsp;</TD><TD STYLE="text-align: right; border-bottom: Black 2.5pt double">&nbsp;</TD><TD STYLE="text-align: left; padding-bottom: 2.5pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 2.5pt">Unvested options at December 31, 2015</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">47,600</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">14.04</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">8.6</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">-</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>Options outstanding at January 1, 2016</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">51,600</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">14.57</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 9pt">Issued</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">32,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">11.48</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 9pt">Exercised</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1pt; padding-left: 9pt">Forfeited</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">(41,350</TD><TD STYLE="padding-bottom: 1pt; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; text-align: left">$</TD><TD STYLE="padding-bottom: 1pt; text-align: right">13.33</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 2.5pt">Options outstanding at December 31, 2016</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">42,250</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">12.85</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">8.8</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">-</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Options exercisable at:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 2.5pt; padding-left: 9pt">January 1, 2016</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">4,000</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">14.57</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">-</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 2.5pt; padding-left: 9pt">December 31, 2016</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt; text-align: right">6,900</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2.5pt; text-align: left">$</TD><TD STYLE="padding-bottom: 2.5pt; text-align: right">14.10</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">8.4</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">-</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 2.5pt">Unvested options at December 31, 2016</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">35,350</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">12.60</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">8.8</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">-</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">During the years ended December 31, 2016 and 2015,
a total of 32,000 and 30,000, respectively, were issued with an intrinsic value of zero for all years. During the year ended December
31, 2016, no options were exercised. During the year ended December 31, 2016, a total of 41,350 options were forfeited with a fair
value of $192,218. A total of 4,850 options vested during the year ended December 31, 2016 with a fair value of $25,337. At December
31, 2016 and 2015, a total of 35,350 and 47,600 options were unvested with a fair value of $149,411 and $248,004.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">During the year ended December 31, 2016, we issued
14,568 shares of common stock to members of our Board of Directors. We recorded compensation expense of $168,000, which was the
fair market value of the shares on the grant dates. The shares are fully vested.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">The Company has authorized 250,000 shares of voting
preferred stock without par value. No shares are issued or outstanding. Also, the Company has authorized 250,000 shares of non-voting
preferred stock without par value. Of these, 125,000 shares have been designated Series A non-voting convertible preferred stock
with a stated value of $.06 per share, of which no shares are issued or outstanding at December 31, 2016 and 2015, respectively.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">The plans generally provided for grants with the
exercise price equal to fair value on the date of grant, graduated vesting periods of up to 5 years, and lives not exceeding 10
years.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In June 2009, our Board of Directors adopted a Rights
Agreement, which provides for one preferred share purchase right to be associated with each share of our outstanding common stock.
Shareholders exercising these rights would become entitled to purchase shares of Series B Junior Participating Cumulative Preferred
Stock. The rights are exercisable after the time when a person or group of persons without the approval of the Board of Directors
acquire beneficial ownership of 20 percent or more of our common stock or announce the initiation of a tender or exchange offer
which if successful would cause such person or group to beneficially own 20 percent or more of the common stock. Such exercise
would ultimately entitle the holders of the rights to purchase at the exercise price, shares of common stock of the surviving corporation
or purchaser, respectively, with an aggregate market value equal to two times the exercise price. The person or groups effecting
such 20 percent acquisition or undertaking such tender offer would not be entitled to exercise any rights. The Rights Agreement
was renewed in June 2012 and expired in August 2015.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B>Repurchase of Common Stock</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In February 2016, our Board of Directors authorized
the repurchase of up to $7,500,000 of common shares outstanding in open market or privately negotiated transactions over the next
12 months. Purchases of stock under this program were funded with borrowings from our amended and restated revolving credit facility.
For the year ended December 31, 2016, there were 175,632 shares repurchased and retired, for $1,950,114. As of December 31, 2016,
we have $5,549,886 of availability remaining under the February 2016 authorization.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">Subsequent to year end, our Board of Directors authorized
the repurchase of up to $7,500,000 of common shares outstanding in open market or privately negotiated transactions over a 12 month
period beginning in March of 2017.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&nbsp;</P>


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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left">12.</TD><TD STYLE="text-align: justify">SUPPLEMENTAL CASH FLOW INFORMATION</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">Supplemental cash flow information including other
cash paid for interest and Federal, state and local income taxes was as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 96%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="10" STYLE="font-weight: bold; text-align: center">Years&nbsp;Ended&nbsp;December&nbsp;31,</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2016</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2015</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2014</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 55%; text-align: left; padding-bottom: 2.5pt">Interest paid</TD><TD STYLE="width: 1%; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="width: 12%; border-bottom: Black 2.5pt double; text-align: right">606,697</TD><TD STYLE="width: 1%; padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="width: 12%; border-bottom: Black 2.5pt double; text-align: right">724,651</TD><TD STYLE="width: 1%; padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="width: 12%; border-bottom: Black 2.5pt double; text-align: right">856,578</TD><TD STYLE="width: 1%; padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt">Federal, state and local income taxes paid - net of refunds</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">339,625</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">5,568,581</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">972,645</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt">Fixed asset purchases in accounts payable</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">216,523</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">92,903</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">85,488</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left">13.</TD><TD STYLE="text-align: justify">SEGMENT INFORMATION</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B><I>Operating Segments</I></B> - We operate our
business through three business segments: wholesale, retail and military.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left"><B><I>Wholesale.</I></B> In our wholesale segment,
our products are offered in over ten thousand retail locations representing a wide range of distribution channels in the U.S. and
Canada. These distribution channels vary by product line and target market and include sporting goods stores, outdoor retailers,
independent shoe retailers, hardware stores, catalogs, mass merchants, uniform stores, farm store chains, specialty safety stores
and other specialty retailers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left"><B><I>Retail.</I></B> In our
retail segment, we primarily sell our products directly to consumers through our consumer and business direct websites and our
Rocky outlet store. We also operate four mobile trucks to service the New York Transit Authority&rsquo;s employees. Through our
outlet store, we generally sell first quality or discontinued products in addition to a limited amount of factory damaged goods,
which typically carry lower gross margins.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left"><B><I>Military.</I></B> While we are focused on continuing
to build our wholesale and retail business, we also actively bid, from time to time, on footwear contracts with the U.S. military.
Our sales under such contracts are dependent on us winning the bids for these contracts.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">We are currently fulfilling several multiyear contracts
for the U.S. military. Total sales to the U.S. military represented 14.4%, 6.5% and 2.8% of total net sales for the years ending
December 31, 2016, 2015 and 2014, respectively.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">The following is a summary of segment results for
the Wholesale, Retail, and Military segments. Certain amounts from prior year have been reclassified to conform to current year
presentation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="10" STYLE="font-weight: bold; text-align: center">Years&nbsp;Ended&nbsp;December&nbsp;31,</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2016</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2015</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2014</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">NET SALES:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 55%; padding-left: 9pt">Wholesale</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right">176,937,595</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right">206,072,657</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right">233,898,250</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 9pt">Retail</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">45,933,811</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">45,808,705</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">44,347,775</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1pt; padding-left: 9pt">Military</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">37,387,178</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">17,420,661</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">7,996,144</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt; padding-left: 0.25in">Total Net Sales</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">260,258,584</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">269,302,023</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">286,242,169</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">GROSS MARGIN:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 9pt">Wholesale</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">53,497,843</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">65,979,792</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">75,840,977</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 9pt">Retail</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">21,077,597</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">20,621,884</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">19,449,609</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1pt; padding-left: 9pt">Military</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">2,154,650</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">2,290,163</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: right">1,070,139</TD><TD STYLE="padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt; padding-left: 0.25in">Total Gross Margin</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">76,730,090</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">88,891,839</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">96,360,725</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">Segment asset information is not prepared or used
to assess segment performance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><B><I>Product Group Information</I></B> - The following
is supplemental information on net sales by product group:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 96%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2016</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">%&nbsp;of<BR>
Sales</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2015</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">%&nbsp;of<BR>
Sales</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2014</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">%&nbsp;of<BR> Sales</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 22%; text-align: left; text-indent: -0.1in; padding-left: 0.1in">Work footwear</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">111,156,688</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; text-align: right">42.7</TD><TD STYLE="width: 1%; text-align: left">%</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">120,422,188</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; text-align: right">44.7</TD><TD STYLE="width: 1%; text-align: left">%</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">131,510,217</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; text-align: right">45.9</TD><TD STYLE="width: 1%; text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Western footwear</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">38,970,631</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">15.0</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">43,435,734</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">16.1</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">45,475,880</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">15.9</TD><TD STYLE="text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Duty and commercial military footwear</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">37,081,857</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">14.2</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">33,341,424</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">12.4</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">38,174,738</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">13.3</TD><TD STYLE="text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Lifestyle footwear</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">15,571,965</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">6.0</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">23,370,822</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">8.7</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">25,823,220</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">9.0</TD><TD STYLE="text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Outdoor footwear</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">13,318,525</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">5.1</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">20,688,005</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">7.7</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">24,606,151</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">8.6</TD><TD STYLE="text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Military footwear</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">37,387,178</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">14.4</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">17,420,661</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">6.5</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">7,996,144</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2.8</TD><TD STYLE="text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-indent: -0.1in; padding-left: 0.1in">Apparel</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,861,071</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1.1</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">5,662,277</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2.1</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">7,471,005</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2.6</TD><TD STYLE="text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-indent: -0.1in; padding-left: 0.1in">Other</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,464,667</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1.3</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">4,155,137</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1.5</TD><TD STYLE="text-align: left">%</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">4,100,128</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1.4</TD><TD STYLE="text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -0.1in; padding-left: 0.1in; padding-bottom: 1pt">Royalty income</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="text-align: right; border-bottom: Black 1pt solid">446,002</TD><TD STYLE="text-align: left; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="text-align: right; border-bottom: Black 1pt solid">0.2</TD><TD STYLE="text-align: left; padding-bottom: 1pt">%</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="text-align: right; border-bottom: Black 1pt solid">805,775</TD><TD STYLE="text-align: left; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="text-align: right; border-bottom: Black 1pt solid">0.3</TD><TD STYLE="text-align: left; padding-bottom: 1pt">%</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="text-align: right; border-bottom: Black 1pt solid">1,084,686</TD><TD STYLE="text-align: left; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="text-align: left; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="text-align: right; border-bottom: Black 1pt solid">0.4</TD><TD STYLE="text-align: left; padding-bottom: 1pt">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 2.5pt; text-indent: -0.1in; padding-left: 0.1in">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">260,258,584</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">100</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">%</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">269,302,023</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">100</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">%</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">286,242,169</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">100</TD><TD STYLE="padding-bottom: 2.5pt; text-align: left">%</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left; margin-left: 0.25in">Net sales to foreign countries, primarily Canada,
represented approximately 2.8% of net sales in 2016, 4.8% of net sales in 2015 and 6.3% of net sales in 2014.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left">14.</TD><TD STYLE="text-align: justify">QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0in"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">The following is a summary of the unaudited quarterly
results of operations for the years ended December 31, 2016 and 2015:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 96%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">1st&nbsp;Quarter</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2nd&nbsp;Quarter</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">3rd&nbsp;Quarter</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">4th&nbsp;Quarter</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Total&nbsp;Year</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; text-align: center">2016</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 30%; text-align: left">Net sales</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 11%; text-align: right">57,529,945</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 11%; text-align: right">62,560,094</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 11%; text-align: right">73,218,247</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 11%; text-align: right">66,950,298</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 11%; text-align: right">260,258,584</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Gross margin</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">18,910,892</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">16,263,260</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">19,765,760</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">21,790,178</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">76,730,090</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Net (loss) income</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(191,450</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(1,759,329</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">445,629</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(634,246</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">(2,139,396</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Dividends paid</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">834,228</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">822,913</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">823,564</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">816,361</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,297,066</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Net (loss) income per common share:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 9pt; text-align: left">Basic</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">(0.03</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">(0.23</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.06</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">(0.09</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">(0.29</TD><TD STYLE="text-align: left">)</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 9pt; text-align: left">Diluted</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">(0.03</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">(0.23</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.06</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">(0.09</TD><TD STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">(0.29</TD><TD STYLE="text-align: left">)</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 96%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">1st&nbsp;Quarter</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">2nd&nbsp;Quarter</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">3rd&nbsp;Quarter</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">4th&nbsp;Quarter</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Total&nbsp;Year</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; text-align: center">2015</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 30%; text-align: left">Net sales</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 11%; text-align: right">65,451,303</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 11%; text-align: right">68,583,196</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 11%; text-align: right">70,001,496</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 11%; text-align: right">65,266,028</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 11%; text-align: right">269,302,023</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Gross margin</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">21,971,310</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">22,648,633</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">22,117,477</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">22,154,419</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">88,891,839</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Net income</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,413,947</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,002,673</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,803,667</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,382,870</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">6,603,157</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Dividends paid</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">755,953</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">831,827</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">832,073</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">832,401</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">3,252,254</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Net income per common share:</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 9pt; text-align: left">Basic</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.19</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.26</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.24</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.18</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.87</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 9pt; text-align: left">Diluted</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.19</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.26</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.24</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.18</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.87</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">15. COMMITMENTS AND CONTINGENCIES</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">We are, from time to time, a party to litigation
which arises in the normal course of business. Although the ultimate resolution of pending proceedings cannot be determined, in
the opinion of management, the resolution of such proceedings in the aggregate will not have a material adverse effect on our financial
position, results of operations, or liquidity.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>2
<FILENAME>v460772_ex23.htm
<DESCRIPTION>EXHIBIT 23
<TEXT>
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<P STYLE="margin: 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 23</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><U>CONSENT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We hereby consent to the incorporation
by reference in this Annual Report on Form 10-K of Rocky Brands, Inc. and Subsidiaries for the year ended December 31, 2016 of
our reports dated March 8, 2017 included in its Registration Statements Form S-3 (No. 333-188983) and on Form S-8 (No. 333-121756,
No. 333-198167) relating to the consolidated financial statements and internal controls for the three years ended December 31,
2016, 2015 and 2014 listed in the accompanying index.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">/s/ Schneider Downs &amp; Co., Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Columbus, Ohio</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">March 8, 2017</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>



<P STYLE="margin: 0"></P>

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<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>3
<FILENAME>v460772_ex24.htm
<DESCRIPTION>EXHIBIT 24
<TEXT>
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<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 24</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><U>POWER OF ATTORNEY</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 2.4pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Each director and officer of Rocky Brands,
Inc., an Ohio corporation (the &ldquo;Company&rdquo;), whose signature appears below hereby appoints Mike Brooks and Curtis A.
Loveland, or either of them, as his attorney-in-fact, to sign, in his name and behalf and in any and all capacities stated below,
and to cause to be filed with the Securities and Exchange Commission, the Company's Annual Report on Form 10-K (the &ldquo;Annual
Report&rdquo;) for the fiscal year ended December 31, 2016, and likewise to sign and file any amendments, including post-effective
amendments, to the Annual Report, and the Company hereby also appoints such persons as its attorneys-in-fact and each of them as
its attorney-in-fact with like authority to sign and file the Annual Report and any amendments thereto in its name and behalf,
each such person and the Company hereby granting to such attorney-in-fact full power of substitution and revocation, and hereby
ratifying all that such attorney-in-fact or his substitute may do by virtue hereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">IN WITNESS WHEREOF,
we have executed this Power of Attorney, in counterparts if necessary, effective as of March 2, 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2.4pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2.4pt">DIRECTORS/OFFICERS:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2.4pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48%; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">Signature</FONT></TD>
    <TD STYLE="width: 4%">&nbsp;</TD>
    <TD STYLE="width: 48%; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">Title</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.5in; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">/s/ Mike Brooks</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt"><FONT STYLE="font-size: 10pt">Chief Executive Officer, Chairman,</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.5in"><FONT STYLE="font-size: 10pt">Mike Brooks</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">and Director (Principal Executive Officer</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">and Principal Financial Officer)</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-left: 0.5in"><FONT STYLE="font-size: 10pt">/s/ Curtis A. Loveland</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Secretary and Director</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.5in"><FONT STYLE="font-size: 10pt">Curtis A. Loveland</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-left: 0.5in"><FONT STYLE="font-size: 10pt">/s/ Glenn E. Corlett</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.5in"><FONT STYLE="font-size: 10pt">Glenn E. Corlett</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-left: 0.5in"><FONT STYLE="font-size: 10pt">/s/ Michael L. Finn</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.5in"><FONT STYLE="font-size: 10pt">Michael L. Finn</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-left: 0.5in"><FONT STYLE="font-size: 10pt">/s/ G. Courtney Haning</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.5in"><FONT STYLE="font-size: 10pt">G. Courtney Haning</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-left: 0.5in"><FONT STYLE="font-size: 10pt">/s/ Harley E. Rouda, Jr.</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.5in"><FONT STYLE="font-size: 10pt">Harley E. Rouda, Jr.</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.5in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-left: 0.5in"><FONT STYLE="font-size: 10pt">/s/ James L. Stewart</FONT></TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.5in"><FONT STYLE="font-size: 10pt">James L. Stewart</FONT></TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
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<DOCUMENT>
<TYPE>EX-31
<SEQUENCE>4
<FILENAME>v460772_ex31.htm
<DESCRIPTION>EXHIBIT 31
<TEXT>
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<P STYLE="margin: 0; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2.4pt; text-align: right; text-indent: 2.4pt"><B>Exhibit
31</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2.4pt; text-indent: 2.4pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2.4pt; text-align: center; text-indent: 2.4pt"><B>CERTIFICATION
PURSUANT TO EXCHANGE ACT RULES 13a-14(a) AND 15d-14(a) OF THE CHIEF</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2.4pt; text-align: center; text-indent: 2.4pt"><B>EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">I, Mike Brooks, certify that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">1.</TD><TD STYLE="text-align: justify">I have reviewed this annual report on Form 10-K of Rocky Brands, Inc.;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">2.</TD><TD STYLE="text-align: justify">Based on my knowledge, this report does not contain any untrue statement of a material fact or
omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements
were made, not misleading with respect to the period covered by this report;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">3.</TD><TD STYLE="text-align: justify">Based on my knowledge, the financial statements, and other financial information included in this
report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant
as of, and for, the periods presented in this report;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">4.</TD><TD STYLE="text-align: justify">The registrant&rsquo;s other certifying officers and I are responsible for establishing and maintaining
disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial
reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(a)</TD><TD STYLE="text-align: justify">designed such disclosure controls and procedures, or caused such disclosure controls and procedures
to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated
subsidiaries, is made known to us by others within those entities, particularly during the period in which this annual report is
being prepared;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(b)</TD><TD STYLE="text-align: justify">designed such internal control over financial reporting, or caused such internal control over financial
reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting
and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(c)</TD><TD STYLE="text-align: justify">evaluated the effectiveness of the registrant&rsquo;s disclosure controls and procedures and presented
in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered
by this report based on such evaluation; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(d)</TD><TD STYLE="text-align: justify">disclosed in this report any change in the registrant&rsquo;s internal control over financial reporting
that occurred during the registrant&rsquo;s most recent fiscal quarter (the registrant&rsquo;s fourth quarter in the case of an
annual report) that has materially affected, or is reasonably likely to materially affect, the registrant&rsquo;s internal control
over financial reporting;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">5.</TD><TD STYLE="text-align: justify">The registrant&rsquo;s other certifying officers and I have disclosed, based on our most recent
evaluation of internal control over financial reporting, to the registrant&rsquo;s auditors and the audit committee of registrant&rsquo;s
board of directors (or persons performing the equivalent functions):</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(a)</TD><TD STYLE="text-align: justify">all significant deficiencies and
                                         material weaknesses in the design or operation of internal control over financial reporting
                                         which are reasonably likely to adversely affect the registrant&rsquo;s ability to record,
                                         process, summarize and report financial information; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(b)</TD><TD STYLE="text-align: justify">any fraud, whether or not material,
                                         that involves management or other employees who have a significant role in the registrant&rsquo;s
                                         internal control over financial reporting.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%"><FONT STYLE="font-size: 10pt">Date: March 8, 2017</FONT></TD>
    <TD STYLE="width: 50%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">/s/ Mike Brooks</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Mike Brooks</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Chief Executive Officer (Principal Executive Officer and Principal Financial Officer)</FONT></TD>
    <TD>&nbsp;</TD></TR>
</TABLE>


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<DOCUMENT>
<TYPE>EX-32
<SEQUENCE>5
<FILENAME>v460772_ex32.htm
<DESCRIPTION>EXHIBIT 32
<TEXT>
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<P STYLE="margin: 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 32</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CERTIFICATION PURSUANT TO RULE 13a -
14(b) AND</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECTION 1350 OF CHAPTER 63 OF TITLE 18
OF THE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES CODE AS ADOPTED PURSUANT
TO</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECTION 906 OF THE SARBANES-OXLEY ACT
OF 2002</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In connection with
the Annual Report of Rocky Brands, Inc. (the &ldquo;Company&rdquo;) on Form 10-K for the year ended December 31, 2016 as filed
with the Securities and Exchange Commission on the date hereof (the &ldquo;Report&rdquo;), each of the undersigned hereby certifies,
pursuant to Section 1350 of Chapter 63 of Title 18 of the United States Code as adopted pursuant to Section 906 of the Sarbanes-Oxley
Act of 2002, that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(1)</TD><TD STYLE="text-align: justify">The Report fully complies with the requirements of Section 13(a) of the Securities Exchange Act
of 1934; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(2)</TD><TD STYLE="text-align: justify">The information contained in the
                                         Report fairly presents, in all material respects, the financial condition and results
                                         of operations of the Company.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 50%; text-align: justify; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">/s/ Mike Brooks</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Mike Brooks</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Chief Executive Officer (Principal Executive Officer and Principal
    Financial Officer)</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">March 8, 2017</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 202.5pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This certification is being furnished as
required by Rule 13a-14(b) under the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;) and Section 1350
of Chapter 63 of Title 18 of the United States Code, and shall not be deemed &ldquo;filed&rdquo; for purposes of Section 18 of
the Exchange Act or otherwise subject to the liability of that Section. This certification shall not be deemed to be incorporated
by reference into any filing under the Securities Act of 1933 or the Exchange Act, except as otherwise stated in such filing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>



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<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>6
<FILENAME>v460772_ex99.htm
<DESCRIPTION>EXHIBIT 99
<TEXT>
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<P STYLE="margin: 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 99</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>ROCKY BRANDS, INC. AND SUBSIDIARIES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt"><B>SCHEDULE II</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CONSOLIDATED VALUATION AND QUALIFYING
ACCOUNTS FOR THE YEARS ENDED DECEMBER 31, 2016, 2015 AND 2014</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center">Additions</TD><TD STYLE="font-weight: bold">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD NOWRAP>&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center">Balance&nbsp;at</TD><TD STYLE="font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center">Charged&nbsp;to</TD><TD STYLE="font-weight: bold">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD NOWRAP>&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center">Balance&nbsp;at</TD><TD STYLE="font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center">Beginning&nbsp;of</TD><TD STYLE="font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center">Costs&nbsp;and</TD><TD STYLE="font-weight: bold">&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD NOWRAP>&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center">End&nbsp;of</TD><TD STYLE="font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP STYLE="font-weight: bold; border-bottom: Black 1pt solid; text-align: center">DESCRIPTION</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Period</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Expenses</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Deductions</TD><TD NOWRAP STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid">Period</TD><TD STYLE="padding-bottom: 1pt; font-weight: bold">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD NOWRAP>&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; text-align: left">ALLOWANCE FOR DOUBTFUL ACCOUNTS</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 40%">Year ended December 31, 2016</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right">820,000</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right">1,210,659</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right"><FONT STYLE="font-size: 10pt">(989,659</FONT></TD><TD NOWRAP STYLE="width: 1%; text-align: left">)(1)</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 12%; text-align: right">1,041,000</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>Year ended December 31, 2015</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">1,002,257</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">713,190</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(895,447</FONT></TD><TD NOWRAP STYLE="text-align: left">)(1)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">820,000</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>Year ended December 31, 2014</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">781,163</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">650,836</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">(429,742</FONT></TD><TD NOWRAP STYLE="text-align: left">)(1)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">1,002,257</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left">VALUATION ALLOWANCE FOR DEFERRRED TAX ASSETS</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>Year ended December 31, 2016</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">569,459</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">(98,300</TD><TD NOWRAP STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">471,159</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>Year ended December 31, 2015</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">569,881</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">(422</TD><TD NOWRAP STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">569,459</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>Year ended December 31, 2014</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">562,776</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">7,105</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">-</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">569,881</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; text-align: left">ALLOWANCE FOR DISCOUNTS AND RETURNS</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>Year ended December 31, 2016</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">2,054,606</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">18,076,416</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">(18,196,989</TD><TD NOWRAP STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">1,934,033</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>Year ended December 31, 2015</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">2,917,199</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">20,632,422</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">(21,495,015</TD><TD NOWRAP STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">2,054,606</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD>Year ended December 31, 2014</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">2,391,205</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">25,041,677</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">(24,515,683</TD><TD NOWRAP STYLE="text-align: left">)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">2,917,199</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(1) Amount charged off, net of recoveries</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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  <dei:EntityRegistrantName contextRef="c2_From1Jan2016To31Dec2016">Rocky Brands, Inc.</dei:EntityRegistrantName>
  <dei:DocumentType contextRef="c2_From1Jan2016To31Dec2016">10-K</dei:DocumentType>
  <dei:CurrentFiscalYearEndDate contextRef="c2_From1Jan2016To31Dec2016">--12-31</dei:CurrentFiscalYearEndDate>
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  <dei:EntityCentralIndexKey contextRef="c2_From1Jan2016To31Dec2016">0000895456</dei:EntityCentralIndexKey>
  <dei:EntityCurrentReportingStatus contextRef="c2_From1Jan2016To31Dec2016">Yes</dei:EntityCurrentReportingStatus>
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  <dei:EntityWellKnownSeasonedIssuer contextRef="c2_From1Jan2016To31Dec2016">No</dei:EntityWellKnownSeasonedIssuer>
  <dei:DocumentFiscalYearFocus contextRef="c2_From1Jan2016To31Dec2016">2016</dei:DocumentFiscalYearFocus>
  <dei:DocumentFiscalPeriodFocus contextRef="c2_From1Jan2016To31Dec2016">FY</dei:DocumentFiscalPeriodFocus>
  <dei:DocumentPeriodEndDate contextRef="c2_From1Jan2016To31Dec2016">2016-12-31</dei:DocumentPeriodEndDate>
  <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0&quot;&gt;&lt;tr style=&quot;vertical-align: top; text-align: justify&quot;&gt;
&lt;td style=&quot;width: 0&quot;&gt;&lt;/td&gt;&lt;td style=&quot;width: 0.25in; text-align: left&quot;&gt;1.&lt;/td&gt;&lt;td style=&quot;text-align: justify&quot;&gt;SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif&quot;&gt;&lt;b&gt;&lt;i&gt;Principles
of Consolidation&lt;/i&gt;&lt;/b&gt;&lt;/font&gt; - The accompanying consolidated financial statements include the accounts of Rocky Brands, Inc.
(&amp;#x201c;Rocky&amp;#x201d;) and its wholly-owned subsidiaries, Lifestyle Footwear, Inc. (&amp;#x201c;Lifestyle&amp;#x201d;), Five Star Enterprises
Ltd. (&amp;#x201c;Five Star&amp;#x201d;), Rocky Brands Canada, Inc. (&amp;#x201c;Rocky Canada&amp;#x201d;), Rocky Brands US, LLC, Rocky Brands International,
LLC, Lehigh Outfitters, LLC, collectively referred to as the &amp;#x201c;Company.&amp;#x201d; All inter-company transactions have been eliminated.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif&quot;&gt;&lt;b&gt;&lt;i&gt;Business
Activity&lt;/i&gt;&lt;/b&gt;&lt;/font&gt; - We are a leading designer, manufacturer and marketer of premium quality footwear marketed under a portfolio
of well recognized brand names including Rocky Outdoor Gear, Georgia Boot, Durango, Lehigh and Creative Recreation. Our brands
have a long history of representing high quality, comfortable, functional and durable footwear and our products are organized around
six target markets: outdoor, work, duty, commercial military, western and lifestyle. In addition, as part of our strategy of outfitting
consumers from head-to-toe, we market complementary branded apparel and accessories that we believe leverage the strength and positioning
of each of our brands.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;Our products are distributed through three distinct
business segments: wholesale, retail and military. In our wholesale business, we distribute our products through a wide range of
distribution channels representing over ten thousand retail store locations in the U.S. and Canada. Our wholesale channels vary
by product line and include sporting goods stores, outdoor retailers, independent shoe retailers, hardware stores, catalogs, mass
merchants, uniform stores, farm store chains, specialty safety stores and other specialty retailers. Our retail business includes
direct sales of our products to consumers through our e-commerce websites and our Rocky outlet store. We also sell footwear under
the Rocky label to the U.S. military.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;b&gt;&lt;i&gt;Estimates&lt;/i&gt;&lt;/b&gt; - The preparation of financial
statements in conformity with accounting principles generally accepted in the United States of America requires management to make
estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities
at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results
could differ from those estimates.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif&quot;&gt;&lt;b&gt;&lt;i&gt;Cash
and Cash Equivalents&lt;/i&gt;&lt;/b&gt;&lt;/font&gt; - We consider all highly liquid investments purchased with original maturities of three months
or less to be cash equivalents. Our cash and cash equivalents are primarily held in five banks. Balances may exceed federally insured
limits.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;b&gt;&lt;i&gt;Trade Receivables&lt;/i&gt;&lt;/b&gt; - Trade receivables
are presented net of the related allowance for uncollectible accounts of approximately $1,041,000 and $820,000 at December 31,
2016 and 2015, respectively. The allowance for uncollectible accounts is calculated based on the relative age and status of trade
receivable balances. Our credit policy generally provides that trade receivables will be deemed uncollectible and written-off once
we have pursued all reasonable efforts to collect on the account.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;b&gt;&lt;i&gt;Concentration of Credit Risk&lt;/i&gt;&lt;/b&gt; - We have
significant transactions with a large number of customers. No customer represented 10% of trade receivables - net as of December
31, 2016 and 2015. Our exposure to credit risk is impacted by the economic climate affecting the retail shoe industry. We manage
this risk by performing ongoing credit evaluations of our customers and maintain reserves for potential uncollectible accounts.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;b&gt;&lt;i&gt;Supplier and Labor Concentrations&lt;/i&gt;&lt;/b&gt; -
We purchase raw materials from a number of domestic and foreign sources. We produce a portion of our shoes and boots in our Dominican
Republic operation and in our Puerto Rico operation. We are not aware of any governmental or economic restrictions that would alter
these current operations.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;We source a significant portion of our footwear,
apparel and gloves from manufacturers in the Far East, primarily China. We are not aware of any governmental or economic restrictions
that would alter our current sourcing operations.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif&quot;&gt;&lt;b&gt;&lt;i&gt;Inventories&lt;/i&gt;&lt;/b&gt;&lt;/font&gt;
- Inventories are valued at the lower of cost, determined on a first-in, first-out (FIFO) basis, or market. Reserves are established
for inventories when the net realizable value (NRV) is deemed to be less than its cost based on our periodic estimates of NRV.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif&quot;&gt;&lt;b&gt;&lt;i&gt;Fixed
Assets&lt;/i&gt;&lt;/b&gt;&lt;/font&gt; - The Company records fixed assets at historical cost and generally utilizes the straight-line method of
computing depreciation for financial reporting purposes over the estimated useful lives of the assets as follows:&lt;/p&gt;&lt;br/&gt;&lt;table cellspacing=&quot;0&quot; cellpadding=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; width: 85%; border-collapse: collapse; margin-left: 0.5in&quot;&gt;
&lt;tr style=&quot;vertical-align: top&quot;&gt;
    &lt;td style=&quot;width: 81%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 18%; border-bottom: Black 1pt solid; text-align: center&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;Years&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: top&quot;&gt;
    &lt;td&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;Buildings and improvements&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: center&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;5-40&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: top&quot;&gt;
    &lt;td&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;Machinery and equipment&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: center&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;3-8&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: top&quot;&gt;
    &lt;td&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;Furniture and fixtures&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: center&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;3-8&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: top&quot;&gt;
    &lt;td&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;Lasts, dies, and patterns&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: center&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;3&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;For income tax purposes, the Company generally computes
depreciation utilizing accelerated methods.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;b&gt;&lt;i&gt;Identified intangible assets&lt;/i&gt;&lt;/b&gt; - Identified
intangible assets consist of indefinite lived trademarks and definite lived trademarks, patents and customer lists. Indefinite
lived intangible assets are not amortized.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;If events or circumstances change, a determination
is made by management, in accordance with the accounting standard for &amp;#x201c;Property, Plant and Equipment&amp;#x201d; to ascertain
whether property, equipment and certain finite-lived intangibles have been impaired based on the sum of expected future undiscounted
cash flows from operating activities. If the estimated net cash flows are less than the carrying amount of such assets, we will
recognize an impairment loss in an amount necessary to write down the assets to fair value as determined from expected future discounted
cash flows.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;In accordance with the accounting standard for &amp;#x201c;Intangibles
&amp;#x2013; Goodwill and Other&amp;#x201d;, we test intangible assets with indefinite lives for impairment annually or when conditions indicate
impairment may have occurred. We perform such testing of our indefinite-lived intangible assets in the fourth quarter of each year
or as events occur or circumstances change that would more likely than not reduce the fair value of a reporting unit below its
carrying amount.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;b&gt;&lt;i&gt;Advertising&lt;/i&gt;&lt;/b&gt; - We expense advertising
costs as incurred. Advertising expense was approximately $8,079,000, $9,869,000, and $8,623,000 for 2016, 2015 and 2014, respectively.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;b&gt;&lt;i&gt;Revenue Recognition&lt;/i&gt;&lt;/b&gt; -&lt;b&gt;&lt;i&gt; &lt;/i&gt;&lt;/b&gt;Revenue
and related cost of goods sold are recognized at the time products are shipped to the customer and title transfers. Revenue is
recorded net of estimated sales discounts and returns based upon specific customer agreements and historical trends. Net sales
include royalty income from licensing our brands.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;b&gt;&lt;i&gt;Shipping Costs&lt;/i&gt;&lt;/b&gt; - In accordance with
the accounting standard for revenue recognition, all shipping costs billed to customers have been included in net sales. All outbound
shipping costs to customers has been included in selling, general and administrative costs and totaled approximately $7,851,000
$8,500,000, and $9,254,000 in 2016, 2015 and 2014, respectively.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;b&gt;&lt;i&gt;Per Share Information&lt;/i&gt;&lt;/b&gt; - Basic net income
per common share is computed based on the weighted average number of common shares outstanding during the period. Diluted net income
per common share is computed similarly but includes the dilutive effect of stock options. A reconciliation of the shares used in
the basic and diluted income per share computations is as follows:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 96%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;10&quot; style=&quot;font-weight: bold; text-align: center; white-space: nowrap;&quot;&gt;Years&amp;#160;Ended&amp;#160;December&amp;#160;31,&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2016&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2015&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2014&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 61%&quot;&gt;Basic - weighted average shares outstanding&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;7,505,219&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;7,563,205&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;7,544,936&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Dilutive restricted share units&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;9,987&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,845&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;Dilutive stock options&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;980&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;Diluted - weighted average shares outstanding&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;7,505,219&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;7,574,172&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;7,547,781&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 2.5pt&quot;&gt;Anti-Dilutive securities&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;97,894&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;84,210&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;43,029&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;b&gt;&lt;i&gt;Comprehensive Income&lt;/i&gt;&lt;/b&gt; - Comprehensive
income includes changes in equity that result from transactions and economic events from non-core operations. Comprehensive income
is composed of two subsets &amp;#x2013; net income and other comprehensive income.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;b&gt;&lt;i&gt;Fair Value Measurements&lt;/i&gt;&lt;/b&gt; &amp;#x2013; The
fair value accounting standard defines fair value, establishes a framework for measuring fair value, and expands disclosures about
fair value measurements. This standard clarifies how to measure fair value as permitted under other accounting pronouncements.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;The fair value accounting standard defines fair value
as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most
advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. This
standard also establishes a three-level fair value hierarchy that prioritizes the inputs used to measure fair value. This hierarchy
requires entities to maximize the use of observable inputs and minimize the use of unobservable inputs. The three levels of inputs
used to measure fair value are as follows:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; width=&quot;100%&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt&quot;&gt;&lt;tr style=&quot;vertical-align: top&quot;&gt;
&lt;td style=&quot;width: 0.5in&quot;&gt;&lt;/td&gt;&lt;td style=&quot;width: 0.25in&quot;&gt;&lt;font style=&quot;font-family: Symbol&quot;&gt;&amp;#xb7;&lt;/font&gt;&lt;/td&gt;&lt;td&gt;Level 1 &amp;#x2013; Quoted prices in active markets for identical assets or liabilities.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt&quot;&gt;&lt;tr style=&quot;vertical-align: top&quot;&gt;
&lt;td style=&quot;width: 0.5in&quot;&gt;&lt;/td&gt;&lt;td style=&quot;width: 0.25in&quot;&gt;&lt;font style=&quot;font-family: Symbol&quot;&gt;&amp;#xb7;&lt;/font&gt;&lt;/td&gt;&lt;td&gt;Level 2 &amp;#x2013; Observable inputs other than quoted market prices included in Level 1, such as quoted prices for similar assets
and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active;
or other inputs that are observable or can be corroborated by observable market data.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt&quot;&gt;&lt;tr style=&quot;vertical-align: top&quot;&gt;
&lt;td style=&quot;width: 0.5in&quot;&gt;&lt;/td&gt;&lt;td style=&quot;width: 0.25in&quot;&gt;&lt;font style=&quot;font-family: Symbol&quot;&gt;&amp;#xb7;&lt;/font&gt;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;Level 3 &amp;#x2013; Unobservable inputs that are supported by little or no market activity and that are significant to the fair
value of the assets or liabilities. This includes certain pricing models, discounted cash flow methodologies and similar techniques
that use significant unobservable inputs.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;The fair values of cash, accounts receivable, other
receivables and accounts payable approximated their carrying values because of the short-term nature of these instruments. Accounts
receivable consists primarily of amounts due from our customers, net of allowances. Other receivables consist primarily of amounts
due from employees (sales persons&amp;#x2019; advances in excess of commissions earned and employee travel advances); other customer
receivables, net of allowances; and expected insurance recoveries. The carrying amounts of our revolving line of credit and other
short-term financing obligations also approximate fair value, as they are comparable to the available financing in the marketplace
during the year.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;b&gt;&lt;i&gt;Recently Adopted Accounting Pronouncements&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;In June 2014, the FASB issued ASU No. 2014-12, Compensation
&amp;#x2013; Stock Compensation (Topic 718). Some share-based payment awards that require a specific performance target to be achieved
before the employee can benefit from the award, also require an employee to render service until the performance target is achieved.
In some cases, the terms of an award may provide that the performance target could be achieved after an employee completes the
requisite service period. That is, the employee would be entitled to benefit from the award regardless of whether the employee
is rendering service on the date the performance target is achieved. Some entities account for those performance targets as performance
conditions that affect the vesting of the award and, therefore, do not reflect the performance target in the estimate of the grant-date
fair value. Others treat them as non-vesting conditions that affect the grant-date fair value of the award. The amendments apply
to reporting entities that grant their employees share-based payments in which the terms of the award provide that a performance
target can be achieved after the requisite service period. The update is effective for public entities for annual reporting periods
beginning after December 15, 2015. The adoption of this standard did not have a material effect on our consolidated financial statements.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;In January 2015, the FASB issued ASU No. 2015-01,
Income Statement &amp;#x2013; Extraordinary and Unusual Items (Subtopic 225-20). The objective of this update is to simplify the income
statement presentation requirements in Subtopic 225-20 by eliminating the concept of extraordinary items. Extraordinary items are
events and transactions that are distinguished by their unusual nature and by the infrequency of their occurrence. Eliminating
the extraordinary classification simplifies income statement presentation by altogether removing the concept of extraordinary items
from consideration. The amendments in this update are effective for fiscal years, and interim periods within those fiscal years,
beginning after December 15, 2015. A reporting entity may apply the amendments prospectively. A reporting entity also may apply
the amendments retrospectively to all prior periods presented in the financial statements. The adoption of this standard did not
have an effect on our consolidated financial statements.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;In April 2015, the FASB issued ASU No. 2015-03, Interest
&amp;#x2013; Imputation of Interest (Subtopic 835-30). The objective of this update is to simplify presentation of debt issuance costs,
the amendments in this update require that debt issuance costs related to a recognized debt liability be presented in the balance
sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The recognition and
measurement guidance for debt issuance costs are not affected by the amendments in this update. The amendments in this update are
effective for fiscal years beginning after December 15, 2015. An entity should apply the new guidance on a retrospective basis,
wherein the balance sheet of each individual period presented should be adjusted to reflect the period-specific effects of applying
the new guidance. Upon transition, an entity is required to comply with the applicable disclosures for a change in an accounting
principle. These disclosures include the nature of and reason for the change in accounting principle, the transition method, a
description of the prior-period information that has been retrospectively adjusted, and the effect of the change on the financial
statement line items (that is, debt issuance cost asset and the debt liability). The adoption of this standard did not have an
effect on our consolidated financial statements as ASU 2015-15 permitted debt issuance costs related to a line of credit arrangement
to remain as an asset and be amortized over the remaining term of the line of credit agreement.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;b&gt;&lt;i&gt;Accounting standards not yet adopted&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;In May 2014, the FASB issued ASU No. 2014-09, Revenue
from Contracts with Customers (Topic 606). The amendments in this update supersede the revenue recognition requirements in Topic
605, Revenue Recognition, including most industry-specific revenue recognition guidance throughout the Industry Topics of the Codification.
In addition, the amendments supersede the cost guidance in Subtopic 605-35, Revenue Recognition&amp;#x2014;Construction-Type and Production-Type
Contracts, and create new Subtopic 340-40, Other Assets and Deferred Costs&amp;#x2014;Contracts with Customers. In summary, the core
principle of Topic 606 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in
an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In
August 2015, the FASB issued ASU No. 2015-14. The amendments in this update defer the effective date of Update 2014-09. Public
business entities, certain not-for-profit entities, and certain employee benefit plans should apply the guidance in Update 2014-09
to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period.
Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting
periods within that reporting period. The guidance permits the use of either a retrospective or cumulative effect transition method.
We have not yet selected a transition method but plan to select a transition method no later than the fourth quarter of 2017. We
are currently assessing our contracts with customers and related financial disclosures to evaluate the impact of the amended guidance
on our existing revenue recognition policies and procedures.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;In August 2014, the FASB issued ASU No. 2014-15,
Presentation of Financial Statements &amp;#x2013; Going Concern (Subtopic 205-40). Currently, there is no guidance in GAAP about management&amp;#x2019;s
responsibility to evaluate whether there is substantial doubt about an entity&amp;#x2019;s ability to continue as a going concern or
to provide related footnote disclosures. The amendments in this update provide that guidance. In doing so, the amendments should
reduce diversity in the timing and content of footnote disclosures. The amendments require management to assess an entity&amp;#x2019;s
ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing
standards. Specifically, the amendments (1) provide a definition of the term &lt;i&gt;substantial doubt, &lt;/i&gt;(2) require an evaluation
every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management&amp;#x2019;s
plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management&amp;#x2019;s
plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment
for a period of one year after the date that the financial statements are issued (or available to be issued). The update is effective
for public entities for annual reporting periods beginning after December 15, 2016. Early adoption is permitted. We have not yet
determined the impact this ASU will have on our consolidated financial statements.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;In July 2015, the FASB issued ASU No. 2015-11, Inventory
(Topic 330). The amendments in this update require an entity to measure inventory within the scope of this update at the lower
of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less
reasonably predictable costs of completion, disposal, and transportation. Subsequent measurement is unchanged for inventory measured
using LIFO or the retail inventory method. The amendments in this update more closely align the measurement of inventory in GAAP
with the measurement of inventory in International Financial Reporting Standards (IFRS). For public business entities, the amendments
in this update are effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal
years. The amendments in this update should be applied prospectively with earlier application permitted as of the beginning of
an interim or annual reporting period. We have not yet determined the impact this ASU will have on our consolidated financial statements.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;In November 2015, the FASB issued ASU No. 2015-17,
Income Taxes - Balance Sheet Classification of Deferred Taxes (Topic 740). The amendments in this update will simplify the presentation
of deferred income taxes. The amendments in this update require that deferred tax liabilities and assets be classified as noncurrent
in a classified statement of financial position. The amendments in this update apply to all entities that present a classified
statement of financial position. The current requirement that deferred tax liabilities and assets of a tax-paying component of
an entity be offset and presented as a single amount is not affected by the amendments in this update. For public business entities,
the amendments in this update are effective for financial statements issued for annual periods beginning after December 15, 2016,
and interim periods within those annual periods. Earlier application is permitted for all entities as of the beginning of an interim
or annual reporting period. We have not yet determined the impact this ASU will have on our consolidated financial statements.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;In February 2016, the FASB issued ASU No. 2016-02,
Leases (Topic 842). The amendments in this update will require lessees to recognize (with the exception of short-term leases) a
lease liability, which is a lessee&amp;#x2018;s obligation to make lease payments arising from a lease, measured on a discounted basis;
and a right-of-use asset, which is an asset that represents the lessee&amp;#x2019;s right to use, or control the use of, a specified
asset for the lease term. Under the new guidance, lessor accounting is largely unchanged. The new lease guidance simplified the
accounting for sale and leaseback transactions primarily because lessees must recognize lease assets and lease liabilities. For
public business entities, the amendments in this update are effective for years beginning after December 15, 2018, including interim
periods within those fiscal years. Earlier application is permitted for all entities upon issuance. We have not yet determined
the impact this ASU will have on our consolidated financial statements.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;In March 2016, the FASB issued ASU No. 2016-09, Compensation
&amp;#x2013; Stock Compensation (Topic 718). The amendments in this update were issued as part of the FASB&amp;#x2019;s initiative to reduce
complexity in accounting standards. The areas for simplification in this update involve several aspects of the accounting for employee
share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities,
and classification on the statement of cash flows. In addition, the amendments in this update eliminate the guidance in Topic 718
that was indefinitely deferred shortly after the issuance of FASB Statement No. 123 (revised 2004), Share-Based Payment. For public
business entities, the amendments in this update are effective for years beginning after December 15, 2016, including interim periods
within those fiscal years. Earlier application is permitted for all entities upon issuance. We have not yet determined the impact
this ASU will have on our consolidated financial statements.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;In April 2016, the FASB issued ASU No. 2016-10, Revenue
from Contracts with Customers (Topic 606). This update clarifies guidance related to identifying performance obligations and licensing
implementation guidance contained in the new revenue recognition standard. The Update includes targeted improvements based on input
the Board received from the Transition Resource Group for Revenue Recognition and other stakeholders. The update seeks to proactively
address areas in which diversity in practice potentially could arise, as well as to reduce the cost and complexity of applying
certain aspects of the guidance both at implementation and on an ongoing basis. The amendments in this update are effective at
the same time as ASU 2014-09. Public business entities, certain not-for-profit entities, and certain employee benefit plans should
apply the guidance in update 2014-09 to annual reporting periods beginning after December 15, 2017, including interim reporting
periods within that reporting period. We have not yet determined the impact this ASU will have on our consolidated financial statements.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;In May 2016, the FASB issued ASU 2016-12: Revenue
from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients, which provides narrow scope improvements
and practical expedients related to ASU 2014-09: Revenue from Contracts with Customers (Topic 606). The purpose of ASU 2016-12
is to clarify certain narrow aspects of Topic 606 such as assessing the collectability criterion, presentation of sales taxes and
other similar taxes collected from customers, noncash consideration, contract modifications at transition, completed contracts
at transition, and technical correction. The standard has the same effective date as ASU 2014-09. Public business entities, certain
not-for-profit entities, and certain employee benefit plans should apply the guidance in update 2014-09 to annual reporting periods
beginning after December 15, 2017, including interim reporting periods within that reporting period. We have not yet determined
the impact this ASU will have on our consolidated financial statements.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;In August 2016, the FASB issued ASU 2016-15, Statement
of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments, addressing eight specific cash flow issues
in an effort to reduce diversity in practice. The amended guidance is effective for fiscal years beginning after December 31, 2017,
and for interim periods within those years. Early adoption is permitted. We have not yet determined the impact this ASU will have
on our consolidated financial statements.&lt;/p&gt;&lt;br/&gt;</us-gaap:SignificantAccountingPoliciesTextBlock>
  <us-gaap:ConsolidationPolicyTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif&quot;&gt;&lt;b&gt;&lt;i&gt;Principles
of Consolidation&lt;/i&gt;&lt;/b&gt;&lt;/font&gt; - The accompanying consolidated financial statements include the accounts of Rocky Brands, Inc.
(&amp;#x201c;Rocky&amp;#x201d;) and its wholly-owned subsidiaries, Lifestyle Footwear, Inc. (&amp;#x201c;Lifestyle&amp;#x201d;), Five Star Enterprises
Ltd. (&amp;#x201c;Five Star&amp;#x201d;), Rocky Brands Canada, Inc. (&amp;#x201c;Rocky Canada&amp;#x201d;), Rocky Brands US, LLC, Rocky Brands International,
LLC, Lehigh Outfitters, LLC, collectively referred to as the &amp;#x201c;Company.&amp;#x201d; All inter-company transactions have been eliminated&lt;/p&gt;</us-gaap:ConsolidationPolicyTextBlock>
  <us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif&quot;&gt;&lt;b&gt;&lt;i&gt;Business
Activity&lt;/i&gt;&lt;/b&gt;&lt;/font&gt; - We are a leading designer, manufacturer and marketer of premium quality footwear marketed under a portfolio
of well recognized brand names including Rocky Outdoor Gear, Georgia Boot, Durango, Lehigh and Creative Recreation. Our brands
have a long history of representing high quality, comfortable, functional and durable footwear and our products are organized around
six target markets: outdoor, work, duty, commercial military, western and lifestyle. In addition, as part of our strategy of outfitting
consumers from head-to-toe, we market complementary branded apparel and accessories that we believe leverage the strength and positioning
of each of our brands.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;Our products are distributed through three distinct
business segments: wholesale, retail and military. In our wholesale business, we distribute our products through a wide range of
distribution channels representing over ten thousand retail store locations in the U.S. and Canada. Our wholesale channels vary
by product line and include sporting goods stores, outdoor retailers, independent shoe retailers, hardware stores, catalogs, mass
merchants, uniform stores, farm store chains, specialty safety stores and other specialty retailers. Our retail business includes
direct sales of our products to consumers through our e-commerce websites and our Rocky outlet store. We also sell footwear under
the Rocky label to the U.S. military&lt;/p&gt;</us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock>
  <us-gaap:UseOfEstimates contextRef="c2_From1Jan2016To31Dec2016">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;b&gt;&lt;i&gt;Estimates&lt;/i&gt;&lt;/b&gt; - The preparation of financial
statements in conformity with accounting principles generally accepted in the United States of America requires management to make
estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities
at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results
could differ from those estimates&lt;/p&gt;</us-gaap:UseOfEstimates>
  <us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif&quot;&gt;&lt;b&gt;&lt;i&gt;Cash
and Cash Equivalents&lt;/i&gt;&lt;/b&gt;&lt;/font&gt; - We consider all highly liquid investments purchased with original maturities of three months
or less to be cash equivalents. Our cash and cash equivalents are primarily held in five banks. Balances may exceed federally insured
limits&lt;/p&gt;</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
  <us-gaap:TradeAndOtherAccountsReceivablePolicy contextRef="c2_From1Jan2016To31Dec2016">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;b&gt;&lt;i&gt;Trade Receivables&lt;/i&gt;&lt;/b&gt; - Trade receivables
are presented net of the related allowance for uncollectible accounts of approximately $1,041,000 and $820,000 at December 31,
2016 and 2015, respectively. The allowance for uncollectible accounts is calculated based on the relative age and status of trade
receivable balances. Our credit policy generally provides that trade receivables will be deemed uncollectible and written-off once
we have pursued all reasonable efforts to collect on the account&lt;/p&gt;</us-gaap:TradeAndOtherAccountsReceivablePolicy>
  <us-gaap:AllowanceForDoubtfulAccountsReceivable unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">1041000</us-gaap:AllowanceForDoubtfulAccountsReceivable>
  <us-gaap:AllowanceForDoubtfulAccountsReceivable unitRef="usd" contextRef="c1_AsOf31Dec2015" decimals="0">820000</us-gaap:AllowanceForDoubtfulAccountsReceivable>
  <us-gaap:ConcentrationRiskCreditRisk contextRef="c2_From1Jan2016To31Dec2016">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;b&gt;&lt;i&gt;Concentration of Credit Risk&lt;/i&gt;&lt;/b&gt; - We have
significant transactions with a large number of customers. No customer represented 10% of trade receivables - net as of December
31, 2016 and 2015. Our exposure to credit risk is impacted by the economic climate affecting the retail shoe industry. We manage
this risk by performing ongoing credit evaluations of our customers and maintain reserves for potential uncollectible accounts&lt;/p&gt;</us-gaap:ConcentrationRiskCreditRisk>
  <us-gaap:ConcentrationRiskDisclosureTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;b&gt;&lt;i&gt;Supplier and Labor Concentrations&lt;/i&gt;&lt;/b&gt; -
We purchase raw materials from a number of domestic and foreign sources. We produce a portion of our shoes and boots in our Dominican
Republic operation and in our Puerto Rico operation. We are not aware of any governmental or economic restrictions that would alter
these current operations.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;We source a significant portion of our footwear,
apparel and gloves from manufacturers in the Far East, primarily China. We are not aware of any governmental or economic restrictions
that would alter our current sourcing operations&lt;/p&gt;</us-gaap:ConcentrationRiskDisclosureTextBlock>
  <us-gaap:InventoryPolicyTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif&quot;&gt;&lt;b&gt;&lt;i&gt;Inventories&lt;/i&gt;&lt;/b&gt;&lt;/font&gt;
- Inventories are valued at the lower of cost, determined on a first-in, first-out (FIFO) basis, or market. Reserves are established
for inventories when the net realizable value (NRV) is deemed to be less than its cost based on our periodic estimates of NRV&lt;/p&gt;</us-gaap:InventoryPolicyTextBlock>
  <rcky:FixedAssetTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif&quot;&gt;&lt;b&gt;&lt;i&gt;Fixed
Assets&lt;/i&gt;&lt;/b&gt;&lt;/font&gt; - The Company records fixed assets at historical cost and generally utilizes the straight-line method of
computing depreciation for financial reporting purposes over the estimated useful lives of the assets as follows:&lt;/p&gt;&lt;br/&gt;&lt;table cellspacing=&quot;0&quot; cellpadding=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; width: 85%; border-collapse: collapse; margin-left: 0.5in&quot;&gt;
&lt;tr style=&quot;vertical-align: top&quot;&gt;
    &lt;td style=&quot;width: 81%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 18%; border-bottom: Black 1pt solid; text-align: center&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;Years&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: top&quot;&gt;
    &lt;td&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;Buildings and improvements&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: center&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;5-40&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: top&quot;&gt;
    &lt;td&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;Machinery and equipment&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: center&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;3-8&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: top&quot;&gt;
    &lt;td&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;Furniture and fixtures&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: center&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;3-8&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: top&quot;&gt;
    &lt;td&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;Lasts, dies, and patterns&lt;/font&gt;&lt;/td&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: center&quot;&gt;&lt;font style=&quot;font-family: Times New Roman, Times, Serif; font-size: 10pt&quot;&gt;3&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;For income tax purposes, the Company generally computes
depreciation utilizing accelerated methods&lt;/p&gt;</rcky:FixedAssetTextBlock>
  <us-gaap:IntangibleAssetsFiniteLivedPolicy contextRef="c2_From1Jan2016To31Dec2016">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;b&gt;&lt;i&gt;Identified intangible assets&lt;/i&gt;&lt;/b&gt; - Identified
intangible assets consist of indefinite lived trademarks and definite lived trademarks, patents and customer lists. Indefinite
lived intangible assets are not amortized.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;If events or circumstances change, a determination
is made by management, in accordance with the accounting standard for &amp;#x201c;Property, Plant and Equipment&amp;#x201d; to ascertain
whether property, equipment and certain finite-lived intangibles have been impaired based on the sum of expected future undiscounted
cash flows from operating activities. If the estimated net cash flows are less than the carrying amount of such assets, we will
recognize an impairment loss in an amount necessary to write down the assets to fair value as determined from expected future discounted
cash flows.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;In accordance with the accounting standard for &amp;#x201c;Intangibles
&amp;#x2013; Goodwill and Other&amp;#x201d;, we test intangible assets with indefinite lives for impairment annually or when conditions indicate
impairment may have occurred. We perform such testing of our indefinite-lived intangible assets in the fourth quarter of each year
or as events occur or circumstances change that would more likely than not reduce the fair value of a reporting unit below its
carrying amount&lt;/p&gt;</us-gaap:IntangibleAssetsFiniteLivedPolicy>
  <us-gaap:AdvertisingCostsPolicyTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;Advertising expense was approximately $8,079,000, $9,869,000, and $8,623,000 for 2016, 2015 and 2014, respectively&lt;/p&gt;</us-gaap:AdvertisingCostsPolicyTextBlock>
  <us-gaap:AdvertisingExpense unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">8079000</us-gaap:AdvertisingExpense>
  <us-gaap:AdvertisingExpense unitRef="usd" contextRef="c3_From1Jan2015To31Dec2015" decimals="0">9869000</us-gaap:AdvertisingExpense>
  <us-gaap:AdvertisingExpense unitRef="usd" contextRef="c4_From1Jan2014To31Dec2014" decimals="0">8623000</us-gaap:AdvertisingExpense>
  <us-gaap:RevenueRecognitionSalesOfGoods contextRef="c2_From1Jan2016To31Dec2016">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;b&gt;&lt;i&gt;Revenue Recognition&lt;/i&gt;&lt;/b&gt; -&lt;b&gt;&lt;i&gt; &lt;/i&gt;&lt;/b&gt;Revenue
and related cost of goods sold are recognized at the time products are shipped to the customer and title transfers. Revenue is
recorded net of estimated sales discounts and returns based upon specific customer agreements and historical trends. Net sales
include royalty income from licensing our brands&lt;/p&gt;</us-gaap:RevenueRecognitionSalesOfGoods>
  <us-gaap:ShippingAndHandlingCostPolicyTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;b&gt;&lt;i&gt;Shipping Costs&lt;/i&gt;&lt;/b&gt; - In accordance with
the accounting standard for revenue recognition, all shipping costs billed to customers have been included in net sales. All outbound
shipping costs to customers has been included in selling, general and administrative costs and totaled approximately $7,851,000
$8,500,000, and $9,254,000 in 2016, 2015 and 2014, respectively&lt;/p&gt;</us-gaap:ShippingAndHandlingCostPolicyTextBlock>
  <us-gaap:ShippingHandlingAndTransportationCosts unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">7851000</us-gaap:ShippingHandlingAndTransportationCosts>
  <us-gaap:ShippingHandlingAndTransportationCosts unitRef="usd" contextRef="c3_From1Jan2015To31Dec2015" decimals="0">8500000</us-gaap:ShippingHandlingAndTransportationCosts>
  <us-gaap:ShippingHandlingAndTransportationCosts unitRef="usd" contextRef="c4_From1Jan2014To31Dec2014" decimals="0">9254000</us-gaap:ShippingHandlingAndTransportationCosts>
  <us-gaap:EarningsPerSharePolicyTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;b&gt;&lt;i&gt;Per Share Information&lt;/i&gt;&lt;/b&gt; - Basic net income
per common share is computed based on the weighted average number of common shares outstanding during the period. Diluted net income
per common share is computed similarly but includes the dilutive effect of stock options. A reconciliation of the shares used in
the basic and diluted income per share computations is as follows:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 96%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;10&quot; style=&quot;font-weight: bold; text-align: center; white-space: nowrap;&quot;&gt;Years&amp;#160;Ended&amp;#160;December&amp;#160;31,&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2016&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2015&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2014&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 61%&quot;&gt;Basic - weighted average shares outstanding&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;7,505,219&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;7,563,205&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;7,544,936&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Dilutive restricted share units&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;9,987&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,845&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;Dilutive stock options&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;980&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;Diluted - weighted average shares outstanding&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;7,505,219&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;7,574,172&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;7,547,781&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 2.5pt&quot;&gt;Anti-Dilutive securities&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;97,894&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;84,210&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;43,029&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</us-gaap:EarningsPerSharePolicyTextBlock>
  <us-gaap:ComprehensiveIncomePolicyPolicyTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;b&gt;&lt;i&gt;Comprehensive Income&lt;/i&gt;&lt;/b&gt; - Comprehensive
income includes changes in equity that result from transactions and economic events from non-core operations. Comprehensive income
is composed of two subsets &amp;#x2013; net income and other comprehensive income&lt;/p&gt;</us-gaap:ComprehensiveIncomePolicyPolicyTextBlock>
  <us-gaap:FairValueMeasurementPolicyPolicyTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;b&gt;&lt;i&gt;Fair Value Measurements&lt;/i&gt;&lt;/b&gt; &amp;#x2013; The
fair value accounting standard defines fair value, establishes a framework for measuring fair value, and expands disclosures about
fair value measurements. This standard clarifies how to measure fair value as permitted under other accounting pronouncements.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;The fair value accounting standard defines fair value
as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most
advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. This
standard also establishes a three-level fair value hierarchy that prioritizes the inputs used to measure fair value. This hierarchy
requires entities to maximize the use of observable inputs and minimize the use of unobservable inputs. The three levels of inputs
used to measure fair value are as follows:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; width=&quot;100%&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt&quot;&gt;&lt;tr style=&quot;vertical-align: top&quot;&gt;
&lt;td style=&quot;width: 0.5in&quot;&gt;&lt;/td&gt;&lt;td style=&quot;width: 0.25in&quot;&gt;&lt;font style=&quot;font-family: Symbol&quot;&gt;&amp;#xb7;&lt;/font&gt;&lt;/td&gt;&lt;td&gt;Level 1 &amp;#x2013; Quoted prices in active markets for identical assets or liabilities.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt&quot;&gt;&lt;tr style=&quot;vertical-align: top&quot;&gt;
&lt;td style=&quot;width: 0.5in&quot;&gt;&lt;/td&gt;&lt;td style=&quot;width: 0.25in&quot;&gt;&lt;font style=&quot;font-family: Symbol&quot;&gt;&amp;#xb7;&lt;/font&gt;&lt;/td&gt;&lt;td&gt;Level 2 &amp;#x2013; Observable inputs other than quoted market prices included in Level 1, such as quoted prices for similar assets
and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active;
or other inputs that are observable or can be corroborated by observable market data.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt&quot;&gt;&lt;tr style=&quot;vertical-align: top&quot;&gt;
&lt;td style=&quot;width: 0.5in&quot;&gt;&lt;/td&gt;&lt;td style=&quot;width: 0.25in&quot;&gt;&lt;font style=&quot;font-family: Symbol&quot;&gt;&amp;#xb7;&lt;/font&gt;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;Level 3 &amp;#x2013; Unobservable inputs that are supported by little or no market activity and that are significant to the fair
value of the assets or liabilities. This includes certain pricing models, discounted cash flow methodologies and similar techniques
that use significant unobservable inputs.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;The fair values of cash, accounts receivable, other
receivables and accounts payable approximated their carrying values because of the short-term nature of these instruments. Accounts
receivable consists primarily of amounts due from our customers, net of allowances. Other receivables consist primarily of amounts
due from employees (sales persons&amp;#x2019; advances in excess of commissions earned and employee travel advances); other customer
receivables, net of allowances; and expected insurance recoveries. The carrying amounts of our revolving line of credit and other
short-term financing obligations also approximate fair value, as they are comparable to the available financing in the marketplace
during the year&lt;/p&gt;</us-gaap:FairValueMeasurementPolicyPolicyTextBlock>
  <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;b&gt;&lt;i&gt;Recently Adopted Accounting Pronouncements&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;In June 2014, the FASB issued ASU No. 2014-12, Compensation
&amp;#x2013; Stock Compensation (Topic 718). Some share-based payment awards that require a specific performance target to be achieved
before the employee can benefit from the award, also require an employee to render service until the performance target is achieved.
In some cases, the terms of an award may provide that the performance target could be achieved after an employee completes the
requisite service period. That is, the employee would be entitled to benefit from the award regardless of whether the employee
is rendering service on the date the performance target is achieved. Some entities account for those performance targets as performance
conditions that affect the vesting of the award and, therefore, do not reflect the performance target in the estimate of the grant-date
fair value. Others treat them as non-vesting conditions that affect the grant-date fair value of the award. The amendments apply
to reporting entities that grant their employees share-based payments in which the terms of the award provide that a performance
target can be achieved after the requisite service period. The update is effective for public entities for annual reporting periods
beginning after December 15, 2015. The adoption of this standard did not have a material effect on our consolidated financial statements.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;In January 2015, the FASB issued ASU No. 2015-01,
Income Statement &amp;#x2013; Extraordinary and Unusual Items (Subtopic 225-20). The objective of this update is to simplify the income
statement presentation requirements in Subtopic 225-20 by eliminating the concept of extraordinary items. Extraordinary items are
events and transactions that are distinguished by their unusual nature and by the infrequency of their occurrence. Eliminating
the extraordinary classification simplifies income statement presentation by altogether removing the concept of extraordinary items
from consideration. The amendments in this update are effective for fiscal years, and interim periods within those fiscal years,
beginning after December 15, 2015. A reporting entity may apply the amendments prospectively. A reporting entity also may apply
the amendments retrospectively to all prior periods presented in the financial statements. The adoption of this standard did not
have an effect on our consolidated financial statements.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;In April 2015, the FASB issued ASU No. 2015-03, Interest
&amp;#x2013; Imputation of Interest (Subtopic 835-30). The objective of this update is to simplify presentation of debt issuance costs,
the amendments in this update require that debt issuance costs related to a recognized debt liability be presented in the balance
sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The recognition and
measurement guidance for debt issuance costs are not affected by the amendments in this update. The amendments in this update are
effective for fiscal years beginning after December 15, 2015. An entity should apply the new guidance on a retrospective basis,
wherein the balance sheet of each individual period presented should be adjusted to reflect the period-specific effects of applying
the new guidance. Upon transition, an entity is required to comply with the applicable disclosures for a change in an accounting
principle. These disclosures include the nature of and reason for the change in accounting principle, the transition method, a
description of the prior-period information that has been retrospectively adjusted, and the effect of the change on the financial
statement line items (that is, debt issuance cost asset and the debt liability). The adoption of this standard did not have an
effect on our consolidated financial statements as ASU 2015-15 permitted debt issuance costs related to a line of credit arrangement
to remain as an asset and be amortized over the remaining term of the line of credit agreement&lt;/p&gt;</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
  <us-gaap:DescriptionOfNewAccountingPronouncementsNotYetAdopted contextRef="c2_From1Jan2016To31Dec2016">&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;b&gt;&lt;i&gt;Accounting standards not yet adopted&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;In May 2014, the FASB issued ASU No. 2014-09, Revenue
from Contracts with Customers (Topic 606). The amendments in this update supersede the revenue recognition requirements in Topic
605, Revenue Recognition, including most industry-specific revenue recognition guidance throughout the Industry Topics of the Codification.
In addition, the amendments supersede the cost guidance in Subtopic 605-35, Revenue Recognition&amp;#x2014;Construction-Type and Production-Type
Contracts, and create new Subtopic 340-40, Other Assets and Deferred Costs&amp;#x2014;Contracts with Customers. In summary, the core
principle of Topic 606 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in
an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In
August 2015, the FASB issued ASU No. 2015-14. The amendments in this update defer the effective date of Update 2014-09. Public
business entities, certain not-for-profit entities, and certain employee benefit plans should apply the guidance in Update 2014-09
to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period.
Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting
periods within that reporting period. The guidance permits the use of either a retrospective or cumulative effect transition method.
We have not yet selected a transition method but plan to select a transition method no later than the fourth quarter of 2017. We
are currently assessing our contracts with customers and related financial disclosures to evaluate the impact of the amended guidance
on our existing revenue recognition policies and procedures.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;In August 2014, the FASB issued ASU No. 2014-15,
Presentation of Financial Statements &amp;#x2013; Going Concern (Subtopic 205-40). Currently, there is no guidance in GAAP about management&amp;#x2019;s
responsibility to evaluate whether there is substantial doubt about an entity&amp;#x2019;s ability to continue as a going concern or
to provide related footnote disclosures. The amendments in this update provide that guidance. In doing so, the amendments should
reduce diversity in the timing and content of footnote disclosures. The amendments require management to assess an entity&amp;#x2019;s
ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing
standards. Specifically, the amendments (1) provide a definition of the term &lt;i&gt;substantial doubt, &lt;/i&gt;(2) require an evaluation
every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management&amp;#x2019;s
plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management&amp;#x2019;s
plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment
for a period of one year after the date that the financial statements are issued (or available to be issued). The update is effective
for public entities for annual reporting periods beginning after December 15, 2016. Early adoption is permitted. We have not yet
determined the impact this ASU will have on our consolidated financial statements.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;In July 2015, the FASB issued ASU No. 2015-11, Inventory
(Topic 330). The amendments in this update require an entity to measure inventory within the scope of this update at the lower
of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less
reasonably predictable costs of completion, disposal, and transportation. Subsequent measurement is unchanged for inventory measured
using LIFO or the retail inventory method. The amendments in this update more closely align the measurement of inventory in GAAP
with the measurement of inventory in International Financial Reporting Standards (IFRS). For public business entities, the amendments
in this update are effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal
years. The amendments in this update should be applied prospectively with earlier application permitted as of the beginning of
an interim or annual reporting period. We have not yet determined the impact this ASU will have on our consolidated financial statements.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;In November 2015, the FASB issued ASU No. 2015-17,
Income Taxes - Balance Sheet Classification of Deferred Taxes (Topic 740). The amendments in this update will simplify the presentation
of deferred income taxes. The amendments in this update require that deferred tax liabilities and assets be classified as noncurrent
in a classified statement of financial position. The amendments in this update apply to all entities that present a classified
statement of financial position. The current requirement that deferred tax liabilities and assets of a tax-paying component of
an entity be offset and presented as a single amount is not affected by the amendments in this update. For public business entities,
the amendments in this update are effective for financial statements issued for annual periods beginning after December 15, 2016,
and interim periods within those annual periods. Earlier application is permitted for all entities as of the beginning of an interim
or annual reporting period. We have not yet determined the impact this ASU will have on our consolidated financial statements.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;In February 2016, the FASB issued ASU No. 2016-02,
Leases (Topic 842). The amendments in this update will require lessees to recognize (with the exception of short-term leases) a
lease liability, which is a lessee&amp;#x2018;s obligation to make lease payments arising from a lease, measured on a discounted basis;
and a right-of-use asset, which is an asset that represents the lessee&amp;#x2019;s right to use, or control the use of, a specified
asset for the lease term. Under the new guidance, lessor accounting is largely unchanged. The new lease guidance simplified the
accounting for sale and leaseback transactions primarily because lessees must recognize lease assets and lease liabilities. For
public business entities, the amendments in this update are effective for years beginning after December 15, 2018, including interim
periods within those fiscal years. Earlier application is permitted for all entities upon issuance. We have not yet determined
the impact this ASU will have on our consolidated financial statements.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;In March 2016, the FASB issued ASU No. 2016-09, Compensation
&amp;#x2013; Stock Compensation (Topic 718). The amendments in this update were issued as part of the FASB&amp;#x2019;s initiative to reduce
complexity in accounting standards. The areas for simplification in this update involve several aspects of the accounting for employee
share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities,
and classification on the statement of cash flows. In addition, the amendments in this update eliminate the guidance in Topic 718
that was indefinitely deferred shortly after the issuance of FASB Statement No. 123 (revised 2004), Share-Based Payment. For public
business entities, the amendments in this update are effective for years beginning after December 15, 2016, including interim periods
within those fiscal years. Earlier application is permitted for all entities upon issuance. We have not yet determined the impact
this ASU will have on our consolidated financial statements.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;In April 2016, the FASB issued ASU No. 2016-10, Revenue
from Contracts with Customers (Topic 606). This update clarifies guidance related to identifying performance obligations and licensing
implementation guidance contained in the new revenue recognition standard. The Update includes targeted improvements based on input
the Board received from the Transition Resource Group for Revenue Recognition and other stakeholders. The update seeks to proactively
address areas in which diversity in practice potentially could arise, as well as to reduce the cost and complexity of applying
certain aspects of the guidance both at implementation and on an ongoing basis. The amendments in this update are effective at
the same time as ASU 2014-09. Public business entities, certain not-for-profit entities, and certain employee benefit plans should
apply the guidance in update 2014-09 to annual reporting periods beginning after December 15, 2017, including interim reporting
periods within that reporting period. We have not yet determined the impact this ASU will have on our consolidated financial statements.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;In May 2016, the FASB issued ASU 2016-12: Revenue
from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients, which provides narrow scope improvements
and practical expedients related to ASU 2014-09: Revenue from Contracts with Customers (Topic 606). The purpose of ASU 2016-12
is to clarify certain narrow aspects of Topic 606 such as assessing the collectability criterion, presentation of sales taxes and
other similar taxes collected from customers, noncash consideration, contract modifications at transition, completed contracts
at transition, and technical correction. The standard has the same effective date as ASU 2014-09. Public business entities, certain
not-for-profit entities, and certain employee benefit plans should apply the guidance in update 2014-09 to annual reporting periods
beginning after December 15, 2017, including interim reporting periods within that reporting period. We have not yet determined
the impact this ASU will have on our consolidated financial statements.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;In August 2016, the FASB issued ASU 2016-15, Statement
of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments, addressing eight specific cash flow issues
in an effort to reduce diversity in practice. The amended guidance is effective for fiscal years beginning after December 31, 2017,
and for interim periods within those years. Early adoption is permitted.&lt;/p&gt;</us-gaap:DescriptionOfNewAccountingPronouncementsNotYetAdopted>
  <us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 96%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;10&quot; style=&quot;font-weight: bold; text-align: center; white-space: nowrap;&quot;&gt;Years&amp;#160;Ended&amp;#160;December&amp;#160;31,&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2016&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2015&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2014&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 61%&quot;&gt;Basic - weighted average shares outstanding&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;7,505,219&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;7,563,205&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;7,544,936&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Dilutive restricted share units&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;9,987&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,845&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;Dilutive stock options&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;980&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;Diluted - weighted average shares outstanding&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;7,505,219&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;7,574,172&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;7,547,781&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 2.5pt&quot;&gt;Anti-Dilutive securities&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;97,894&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;84,210&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;43,029&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock>
  <us-gaap:IncrementalCommonSharesAttributableToShareBasedPaymentArrangements unitRef="shares" contextRef="c3_From1Jan2015To31Dec2015" decimals="INF">9987</us-gaap:IncrementalCommonSharesAttributableToShareBasedPaymentArrangements>
  <us-gaap:IncrementalCommonSharesAttributableToShareBasedPaymentArrangements unitRef="shares" contextRef="c4_From1Jan2014To31Dec2014" decimals="INF">2845</us-gaap:IncrementalCommonSharesAttributableToShareBasedPaymentArrangements>
  <us-gaap:IncrementalCommonSharesAttributableToWrittenPutOptions unitRef="shares" contextRef="c3_From1Jan2015To31Dec2015" decimals="INF">980</us-gaap:IncrementalCommonSharesAttributableToWrittenPutOptions>
  <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount unitRef="shares" contextRef="c2_From1Jan2016To31Dec2016" decimals="INF">97894</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
  <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount unitRef="shares" contextRef="c3_From1Jan2015To31Dec2015" decimals="INF">84210</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
  <us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount unitRef="shares" contextRef="c4_From1Jan2014To31Dec2014" decimals="INF">43029</us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount>
  <us-gaap:InventoryDisclosureTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0&quot;&gt;&lt;tr style=&quot;vertical-align: top; text-align: justify&quot;&gt;
&lt;td style=&quot;width: 0&quot;&gt;&lt;/td&gt;&lt;td style=&quot;width: 0.25in; text-align: left&quot;&gt;2.&lt;/td&gt;&lt;td style=&quot;text-align: justify&quot;&gt;INVENTORIES&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;Inventories are comprised of the following:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 75%; font: 10pt Times New Roman, Times, Serif; margin-left: 1in&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;text-align: right; white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;font-weight: bold; text-align: center; white-space: nowrap;&quot;&gt;December&amp;#160;31,&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;text-align: right; white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2016&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2015&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;width: 66%; text-align: left&quot;&gt;Raw materials&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 14%; text-align: right&quot;&gt;14,260,416&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 14%; text-align: right&quot;&gt;12,494,980&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td&gt;Work-in-process&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;751,519&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1,155,837&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Finished goods&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;54,156,507&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;63,340,242&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: right; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;Total&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;69,168,442&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;76,991,059&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;</us-gaap:InventoryDisclosureTextBlock>
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  <us-gaap:InventoryRelatedText contextRef="c2_From1Jan2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 75%; font: 10pt Times New Roman, Times, Serif; margin-left: 1in&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;text-align: right; white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;font-weight: bold; text-align: center; white-space: nowrap;&quot;&gt;December&amp;#160;31,&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;text-align: right; white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2016&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2015&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;width: 66%; text-align: left&quot;&gt;Raw materials&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 14%; text-align: right&quot;&gt;14,260,416&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 14%; text-align: right&quot;&gt;12,494,980&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td&gt;Work-in-process&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;751,519&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1,155,837&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Finished goods&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;54,156,507&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;63,340,242&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: right; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;Total&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;69,168,442&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;76,991,059&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</us-gaap:InventoryRelatedText>
  <us-gaap:InventoryRawMaterialsAndSupplies unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">14260416</us-gaap:InventoryRawMaterialsAndSupplies>
  <us-gaap:InventoryRawMaterialsAndSupplies unitRef="usd" contextRef="c1_AsOf31Dec2015" decimals="0">12494980</us-gaap:InventoryRawMaterialsAndSupplies>
  <us-gaap:InventoryWorkInProcess unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">751519</us-gaap:InventoryWorkInProcess>
  <us-gaap:InventoryWorkInProcess unitRef="usd" contextRef="c1_AsOf31Dec2015" decimals="0">1155837</us-gaap:InventoryWorkInProcess>
  <us-gaap:InventoryFinishedGoods unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">54156507</us-gaap:InventoryFinishedGoods>
  <us-gaap:InventoryFinishedGoods unitRef="usd" contextRef="c1_AsOf31Dec2015" decimals="0">63340242</us-gaap:InventoryFinishedGoods>
  <us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0&quot;&gt;&lt;tr style=&quot;vertical-align: top; text-align: justify&quot;&gt;
&lt;td style=&quot;width: 0&quot;&gt;&lt;/td&gt;&lt;td style=&quot;width: 0.25in; text-align: left&quot;&gt;3.&lt;/td&gt;&lt;td style=&quot;text-align: justify&quot;&gt;FIXED ASSETS&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;Fixed assets are comprised of the following:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 75%; font: 10pt Times New Roman, Times, Serif; margin-left: 1in&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;text-align: right; white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;font-weight: bold; text-align: center; white-space: nowrap;&quot;&gt;December&amp;#160;31,&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;text-align: right; white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2016&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2015&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;text-align: right; white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: center; white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: center; white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 66%&quot;&gt;Land&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 14%; text-align: right&quot;&gt;671,035&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 14%; text-align: right&quot;&gt;671,035&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;Buildings&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;20,606,826&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;19,247,770&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Machinery and equipment&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;45,124,554&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;40,611,815&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Furniture and fixtures&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,849,091&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,722,751&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Lasts, dies and patterns&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;15,593,484&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;13,811,676&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;Construction work-in-progress&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;464,345&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;3,161,533&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;Total&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;85,309,335&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;80,226,580&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;Less - accumulated depreciation&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;(58,797,842&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;(52,390,053&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 2.5pt&quot;&gt;Net Fixed Assets&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;26,511,493&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;27,836,527&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;We incurred approximately $7,589,000, $7,053,000,
and $6,807,000 in depreciation expense for 2016, 2015 and 2014, respectively.&lt;/p&gt;&lt;br/&gt;</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
  <us-gaap:Depreciation unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">7589000</us-gaap:Depreciation>
  <us-gaap:Depreciation unitRef="usd" contextRef="c3_From1Jan2015To31Dec2015" decimals="0">7053000</us-gaap:Depreciation>
  <us-gaap:Depreciation unitRef="usd" contextRef="c4_From1Jan2014To31Dec2014" decimals="0">6807000</us-gaap:Depreciation>
  <us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 75%; font: 10pt Times New Roman, Times, Serif; margin-left: 1in&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;text-align: right; white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;font-weight: bold; text-align: center; white-space: nowrap;&quot;&gt;December&amp;#160;31,&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;text-align: right; white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2016&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2015&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;text-align: right; white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: center; white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: center; white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 66%&quot;&gt;Land&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 14%; text-align: right&quot;&gt;671,035&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 14%; text-align: right&quot;&gt;671,035&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;Buildings&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;20,606,826&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;19,247,770&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Machinery and equipment&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;45,124,554&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;40,611,815&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Furniture and fixtures&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,849,091&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,722,751&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Lasts, dies and patterns&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;15,593,484&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;13,811,676&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;Construction work-in-progress&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;464,345&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;3,161,533&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;Total&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;85,309,335&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;80,226,580&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;Less - accumulated depreciation&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;(58,797,842&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;(52,390,053&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 2.5pt&quot;&gt;Net Fixed Assets&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;26,511,493&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;27,836,527&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</us-gaap:PropertyPlantAndEquipmentTextBlock>
  <us-gaap:Land unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">671035</us-gaap:Land>
  <us-gaap:Land unitRef="usd" contextRef="c1_AsOf31Dec2015" decimals="0">671035</us-gaap:Land>
  <us-gaap:BuildingsAndImprovementsGross unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">20606826</us-gaap:BuildingsAndImprovementsGross>
  <us-gaap:BuildingsAndImprovementsGross unitRef="usd" contextRef="c1_AsOf31Dec2015" decimals="0">19247770</us-gaap:BuildingsAndImprovementsGross>
  <us-gaap:MachineryAndEquipmentGross unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">45124554</us-gaap:MachineryAndEquipmentGross>
  <us-gaap:MachineryAndEquipmentGross unitRef="usd" contextRef="c1_AsOf31Dec2015" decimals="0">40611815</us-gaap:MachineryAndEquipmentGross>
  <us-gaap:FurnitureAndFixturesGross unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">2849091</us-gaap:FurnitureAndFixturesGross>
  <us-gaap:FurnitureAndFixturesGross unitRef="usd" contextRef="c1_AsOf31Dec2015" decimals="0">2722751</us-gaap:FurnitureAndFixturesGross>
  <us-gaap:PropertyPlantAndEquipmentOther unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">15593484</us-gaap:PropertyPlantAndEquipmentOther>
  <us-gaap:PropertyPlantAndEquipmentOther unitRef="usd" contextRef="c1_AsOf31Dec2015" decimals="0">13811676</us-gaap:PropertyPlantAndEquipmentOther>
  <us-gaap:ConstructionInProgressGross unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">464345</us-gaap:ConstructionInProgressGross>
  <us-gaap:ConstructionInProgressGross unitRef="usd" contextRef="c1_AsOf31Dec2015" decimals="0">3161533</us-gaap:ConstructionInProgressGross>
  <us-gaap:PropertyPlantAndEquipmentGross unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">85309335</us-gaap:PropertyPlantAndEquipmentGross>
  <us-gaap:PropertyPlantAndEquipmentGross unitRef="usd" contextRef="c1_AsOf31Dec2015" decimals="0">80226580</us-gaap:PropertyPlantAndEquipmentGross>
  <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">58797842</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
  <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment unitRef="usd" contextRef="c1_AsOf31Dec2015" decimals="0">52390053</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
  <us-gaap:IntangibleAssetsDisclosureTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; width=&quot;100%&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt&quot;&gt;&lt;tr style=&quot;vertical-align: top&quot;&gt;
&lt;td style=&quot;width: 0&quot;&gt;&lt;/td&gt;&lt;td style=&quot;width: 0.25in&quot;&gt;&lt;b&gt;4.&lt;/b&gt;&lt;/td&gt;&lt;td&gt;&lt;b&gt;IDENTIFIED INTANGIBLE ASSETS&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;A schedule of identified intangible assets is as
follows:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.4in&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; white-space: nowrap;&quot;&gt;Gross&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; white-space: nowrap;&quot;&gt;Accumulated&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; white-space: nowrap;&quot;&gt;Carrying&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;font-weight: bold; border-bottom: Black 1pt solid; text-decoration: none; white-space: nowrap;&quot;&gt;&lt;font style=&quot;text-decoration:underline;text-decoration: none&quot;&gt;December&amp;#160;31,&amp;#160;2016&lt;/font&gt;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;Amount&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;Amortization&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;Amount&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td&gt;Trademarks&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;width: 55%; padding-left: 9pt&quot;&gt;Wholesale&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 12%; text-align: right&quot;&gt;29,343,578&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 12%; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 12%; text-align: right&quot;&gt;29,343,578&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-left: 9pt&quot;&gt;Retail&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,900,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,900,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;Patents&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,595,477&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,376,694&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;218,783&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;Customer Relationships&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;2,200,000&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;1,246,667&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;953,333&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 2.5pt; padding-left: 9pt&quot;&gt;Total Intangibles&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;37,039,055&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;3,623,361&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;33,415,694&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.4in&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; white-space: nowrap;&quot;&gt;Gross&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; white-space: nowrap;&quot;&gt;Accumulated&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; white-space: nowrap;&quot;&gt;Carrying&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;font-weight: bold; border-bottom: Black 1pt solid; text-decoration: none; white-space: nowrap;&quot;&gt;&lt;font style=&quot;text-decoration:underline;text-decoration: none&quot;&gt;December 31, 2015&lt;/font&gt;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;Amount&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;Amortization&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;Amount&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td&gt;Trademarks&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;width: 55%; padding-left: 9pt&quot;&gt;Wholesale&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 12%; text-align: right&quot;&gt;32,343,578&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 12%; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 12%; text-align: right&quot;&gt;32,343,578&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-left: 9pt&quot;&gt;Retail&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,900,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,900,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;Patents&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,595,477&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,324,515&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;270,962&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;Customer Relationships&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;2,200,000&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;1,166,667&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;1,033,333&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 2.5pt; padding-left: 9pt&quot;&gt;Total Intangibles&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;40,039,055&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;3,491,182&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;36,547,873&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;Amortization expense related to finite-lived intangible
assets was approximately $132,000, $135,000, and $135,000 in 2016, 2015 and 2014, respectively. Such amortization expense will
be approximately $116,000 per year for 2017 through 2021.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;The weighted average lives of patents and customer
relationships are 6 years.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;Intangible assets, including trademarks and patents
are reviewed for impairment annually, and more frequently, if necessary. We perform such testing of indefinite-lived intangible
assets in the fourth quarter of each year or as events occur or circumstances change that would more likely than not reduce the
fair value of the asset below its carrying amount. Fair value of other indefinite-lived intangible assets is determined using the
relief from royalty method.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;In assessing whether indefinite-lived intangible
assets are impaired, we must make certain estimates and assumptions regarding future cash flows, long-term growth rates of our
business, operating margins, weighted average cost of capital and other factors such as; discount rates, royalty rates, cost of
capital, and market multiples to determine the fair value of our assets. These estimates and assumptions require management&amp;#x2019;s
judgment, and changes to these estimates and assumptions could materially affect the determination of fair value and/or impairment
for each of our indefinite-lived intangible assets. Future events could cause us to conclude that indications of intangible asset
impairment exist. Impairment may result from, among other things, deterioration in the performance of our business, adverse market
conditions, adverse changes in applicable laws and regulations, competition, or the sale or disposition of a reporting segment.
Any resulting impairment loss could have a material adverse impact on our financial condition and results of operations.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;We evaluate our finite and indefinite lived trademarks
under the terms and provisions of the accounting standards for &amp;#x201c;Intangibles - Goodwill and Other&amp;#x201d;; and &amp;#x201c;Property,
Plant and Equipment.&amp;#x201d; These pronouncements require that we compare the fair value of an intangible asset with its carrying
amount. The results of our 2016 indefinite-lived intangible impairment test for the Creative Recreation trademark indicated a carrying
value in excess of the fair value based on the Company&amp;#x2019;s outlook for future operating results. Accordingly, we recorded a
$3,000,000 non-cash impairment charge for the Creative Recreation trademark in the fourth quarter of 2016. The carrying value of
the Creative Recreation trademark indefinite-lived intangible assets was $2.1 million, as of December 31, 2016. We did not recognize
any impairment charges during 2015 or 2014 for intangible assets, as the annual impairment testing indicated that all reporting
unit intangible asset fair values exceeded their respective carrying values.&lt;/p&gt;&lt;br/&gt;</us-gaap:IntangibleAssetsDisclosureTextBlock>
  <us-gaap:AmortizationOfIntangibleAssets unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">132000</us-gaap:AmortizationOfIntangibleAssets>
  <us-gaap:AmortizationOfIntangibleAssets unitRef="usd" contextRef="c3_From1Jan2015To31Dec2015" decimals="0">135000</us-gaap:AmortizationOfIntangibleAssets>
  <us-gaap:AmortizationOfIntangibleAssets unitRef="usd" contextRef="c4_From1Jan2014To31Dec2014" decimals="0">135000</us-gaap:AmortizationOfIntangibleAssets>
  <us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths unitRef="usd" contextRef="c29_AsOf31Dec2021" decimals="0">116000</us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths>
  <us-gaap:OtherIndefiniteLivedIntangibleAssets unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="-5">2100000</us-gaap:OtherIndefiniteLivedIntangibleAssets>
  <us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.4in&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; white-space: nowrap;&quot;&gt;Gross&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; white-space: nowrap;&quot;&gt;Accumulated&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; white-space: nowrap;&quot;&gt;Carrying&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;font-weight: bold; border-bottom: Black 1pt solid; text-decoration: none; white-space: nowrap;&quot;&gt;&lt;font style=&quot;text-decoration:underline;text-decoration: none&quot;&gt;December&amp;#160;31,&amp;#160;2016&lt;/font&gt;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;Amount&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;Amortization&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;Amount&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td&gt;Trademarks&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;width: 55%; padding-left: 9pt&quot;&gt;Wholesale&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 12%; text-align: right&quot;&gt;29,343,578&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 12%; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 12%; text-align: right&quot;&gt;29,343,578&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-left: 9pt&quot;&gt;Retail&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,900,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,900,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;Patents&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,595,477&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,376,694&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;218,783&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;Customer Relationships&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;2,200,000&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;1,246,667&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;953,333&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 2.5pt; padding-left: 9pt&quot;&gt;Total Intangibles&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;37,039,055&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;3,623,361&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;33,415,694&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.4in&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; white-space: nowrap;&quot;&gt;Gross&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; white-space: nowrap;&quot;&gt;Accumulated&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; white-space: nowrap;&quot;&gt;Carrying&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;font-weight: bold; border-bottom: Black 1pt solid; text-decoration: none; white-space: nowrap;&quot;&gt;&lt;font style=&quot;text-decoration:underline;text-decoration: none&quot;&gt;December 31, 2015&lt;/font&gt;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;Amount&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;Amortization&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;Amount&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td&gt;Trademarks&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;width: 55%; padding-left: 9pt&quot;&gt;Wholesale&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 12%; text-align: right&quot;&gt;32,343,578&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 12%; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 12%; text-align: right&quot;&gt;32,343,578&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-left: 9pt&quot;&gt;Retail&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,900,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,900,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;Patents&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,595,477&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,324,515&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;270,962&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;Customer Relationships&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;2,200,000&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;1,166,667&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;1,033,333&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 2.5pt; padding-left: 9pt&quot;&gt;Total Intangibles&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;40,039,055&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;3,491,182&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;36,547,873&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock>
  <us-gaap:IndefiniteLivedTrademarks unitRef="usd" contextRef="c30_AsOf31Dec2016_Wholesale_Member" decimals="0">29343578</us-gaap:IndefiniteLivedTrademarks>
  <us-gaap:IndefiniteLivedTrademarks unitRef="usd" contextRef="c31_AsOf31Dec2016_Carrying_Amount_Member_Wholesale_Member" decimals="0">29343578</us-gaap:IndefiniteLivedTrademarks>
  <us-gaap:IndefiniteLivedTrademarks unitRef="usd" contextRef="c32_AsOf31Dec2016_Retail_Member" decimals="0">2900000</us-gaap:IndefiniteLivedTrademarks>
  <us-gaap:IndefiniteLivedTrademarks unitRef="usd" contextRef="c33_AsOf31Dec2016_Carrying_Amount_Member_Retail_Member" decimals="0">2900000</us-gaap:IndefiniteLivedTrademarks>
  <us-gaap:FiniteLivedPatentsGross unitRef="usd" contextRef="c34_AsOf31Dec2016_PatentsMember" decimals="0">2595477</us-gaap:FiniteLivedPatentsGross>
  <us-gaap:FiniteLivedPatentsGross unitRef="usd" contextRef="c35_AsOf31Dec2016_Accumulated_Amortization_Member_PatentsMember" decimals="0">2376694</us-gaap:FiniteLivedPatentsGross>
  <us-gaap:FiniteLivedPatentsGross unitRef="usd" contextRef="c36_AsOf31Dec2016_Carrying_Amount_Member_PatentsMember" decimals="0">218783</us-gaap:FiniteLivedPatentsGross>
  <us-gaap:FiniteLivedPatentsGross unitRef="usd" contextRef="c37_AsOf31Dec2016_CustomerRelationshipsMember" decimals="0">2200000</us-gaap:FiniteLivedPatentsGross>
  <us-gaap:FiniteLivedPatentsGross unitRef="usd" contextRef="c38_AsOf31Dec2016_Accumulated_Amortization_Member_CustomerRelationshipsMember" decimals="0">1246667</us-gaap:FiniteLivedPatentsGross>
  <us-gaap:FiniteLivedPatentsGross unitRef="usd" contextRef="c39_AsOf31Dec2016_Carrying_Amount_Member_CustomerRelationshipsMember" decimals="0">953333</us-gaap:FiniteLivedPatentsGross>
  <us-gaap:FiniteLivedIntangibleAssetsGross unitRef="usd" contextRef="c37_AsOf31Dec2016_CustomerRelationshipsMember" decimals="0">37039055</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsGross unitRef="usd" contextRef="c38_AsOf31Dec2016_Accumulated_Amortization_Member_CustomerRelationshipsMember" decimals="0">3623361</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsGross unitRef="usd" contextRef="c39_AsOf31Dec2016_Carrying_Amount_Member_CustomerRelationshipsMember" decimals="0">33415694</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:IndefiniteLivedTrademarks unitRef="usd" contextRef="c40_AsOf31Dec2015_Wholesale_Member" decimals="0">32343578</us-gaap:IndefiniteLivedTrademarks>
  <us-gaap:IndefiniteLivedTrademarks unitRef="usd" contextRef="c41_AsOf31Dec2015_Carrying_Amount_Member_Wholesale_Member" decimals="0">32343578</us-gaap:IndefiniteLivedTrademarks>
  <us-gaap:IndefiniteLivedTrademarks unitRef="usd" contextRef="c42_AsOf31Dec2015_Retail_Member" decimals="0">2900000</us-gaap:IndefiniteLivedTrademarks>
  <us-gaap:IndefiniteLivedTrademarks unitRef="usd" contextRef="c43_AsOf31Dec2015_Carrying_Amount_Member_Retail_Member" decimals="0">2900000</us-gaap:IndefiniteLivedTrademarks>
  <us-gaap:FiniteLivedPatentsGross unitRef="usd" contextRef="c44_AsOf31Dec2015_PatentsMember" decimals="0">2595477</us-gaap:FiniteLivedPatentsGross>
  <us-gaap:FiniteLivedPatentsGross unitRef="usd" contextRef="c45_AsOf31Dec2015_Accumulated_Amortization_Member_PatentsMember" decimals="0">2324515</us-gaap:FiniteLivedPatentsGross>
  <us-gaap:FiniteLivedPatentsGross unitRef="usd" contextRef="c46_AsOf31Dec2015_Carrying_Amount_Member_PatentsMember" decimals="0">270962</us-gaap:FiniteLivedPatentsGross>
  <us-gaap:FiniteLivedPatentsGross unitRef="usd" contextRef="c47_AsOf31Dec2015_CustomerRelationshipsMember" decimals="0">2200000</us-gaap:FiniteLivedPatentsGross>
  <us-gaap:FiniteLivedPatentsGross unitRef="usd" contextRef="c48_AsOf31Dec2015_Accumulated_Amortization_Member_CustomerRelationshipsMember" decimals="0">1166667</us-gaap:FiniteLivedPatentsGross>
  <us-gaap:FiniteLivedPatentsGross unitRef="usd" contextRef="c49_AsOf31Dec2015_Carrying_Amount_Member_CustomerRelationshipsMember" decimals="0">1033333</us-gaap:FiniteLivedPatentsGross>
  <us-gaap:FiniteLivedIntangibleAssetsGross unitRef="usd" contextRef="c47_AsOf31Dec2015_CustomerRelationshipsMember" decimals="0">40039055</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsGross unitRef="usd" contextRef="c48_AsOf31Dec2015_Accumulated_Amortization_Member_CustomerRelationshipsMember" decimals="0">3491182</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:FiniteLivedIntangibleAssetsGross unitRef="usd" contextRef="c49_AsOf31Dec2015_Carrying_Amount_Member_CustomerRelationshipsMember" decimals="0">36547873</us-gaap:FiniteLivedIntangibleAssetsGross>
  <us-gaap:OtherAssetsDisclosureTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0&quot;&gt;&lt;tr style=&quot;vertical-align: top; text-align: justify&quot;&gt;
&lt;td style=&quot;width: 0&quot;&gt;&lt;/td&gt;&lt;td style=&quot;width: 0.25in; text-align: left&quot;&gt;5.&lt;/td&gt;&lt;td style=&quot;text-align: justify&quot;&gt;OTHER ASSETS&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify&quot;&gt;Other assets consist of the
following:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 70%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;text-align: right; white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;font-weight: bold; text-align: center; white-space: nowrap;&quot;&gt;December&amp;#160;31,&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;text-align: right; white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2016&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2015&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;text-align: right; white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: center; white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: center; white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 66%; text-align: left&quot;&gt;Deferred financing costs, net&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 14%; text-align: right&quot;&gt;89,662&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 14%; text-align: right&quot;&gt;120,403&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 1pt&quot;&gt;Other&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;142,847&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;138,409&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;Total&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;232,509&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;258,812&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;</us-gaap:OtherAssetsDisclosureTextBlock>
  <us-gaap:ScheduleOfOtherAssetsTableTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 70%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;text-align: right; white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;font-weight: bold; text-align: center; white-space: nowrap;&quot;&gt;December&amp;#160;31,&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;text-align: right; white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2016&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2015&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;text-align: right; white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: center; white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;text-align: center; white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 66%; text-align: left&quot;&gt;Deferred financing costs, net&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 14%; text-align: right&quot;&gt;89,662&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 14%; text-align: right&quot;&gt;120,403&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 1pt&quot;&gt;Other&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;142,847&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;138,409&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;Total&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;232,509&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;258,812&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</us-gaap:ScheduleOfOtherAssetsTableTextBlock>
  <us-gaap:DeferredFinanceCostsNoncurrentNet unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">89662</us-gaap:DeferredFinanceCostsNoncurrentNet>
  <us-gaap:DeferredFinanceCostsNoncurrentNet unitRef="usd" contextRef="c1_AsOf31Dec2015" decimals="0">120403</us-gaap:DeferredFinanceCostsNoncurrentNet>
  <us-gaap:OtherAssets unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">142847</us-gaap:OtherAssets>
  <us-gaap:OtherAssets unitRef="usd" contextRef="c1_AsOf31Dec2015" decimals="0">138409</us-gaap:OtherAssets>
  <us-gaap:DebtDisclosureTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0&quot;&gt;&lt;tr style=&quot;vertical-align: top; text-align: justify&quot;&gt;
&lt;td style=&quot;width: 0&quot;&gt;&lt;/td&gt;&lt;td style=&quot;width: 0.25in; text-align: left&quot;&gt;6.&lt;/td&gt;&lt;td style=&quot;text-align: justify&quot;&gt;LONG-TERM DEBT&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left&quot;&gt;In October 2010, we entered
into a financing agreement with PNC Bank (&amp;#x201c;PNC&amp;#x201d;) to provide a $70 million credit facility. In December 2014, we amended
and restated the credit facility to increase the facility to $75 million and extend the term of the facility an additional five
years. The credit facility&amp;#x2019;s base interest rate is the current prime rate less 0.25%, however the credit facility provides
us the option to borrow on up to eight fixed loans at LIBOR plus 1.25% in accordance with the 2014 amended and restated credit
agreement. The LIBOR rate is determined based on the fixed loan maturities, which vary from 30, 60, 90, or 180 days. As of December
31, 2016 and December 31, 2015, we had approximately $12.0 million and $17.0 million, respectively, in fixed LIBOR borrowings under
the credit facility.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left&quot;&gt;The total amount available under
our amended and restated revolving credit facility is subject to a borrowing base calculation based on various percentages of accounts
receivable and inventory. As of December 31, 2016, we had $14.6 million in borrowings under this facility and total capacity of
$57.3 million.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left&quot;&gt;Our amended and restated credit
facility contains a restrictive covenant which requires us to maintain a fixed charge coverage ratio. This restrictive covenant
is only in effect upon a triggering event taking place (as defined in the amended and restated credit facility agreement). At December
31, 2016, there was no triggering event and the covenant was not in effect. Our amended and restated credit facility places a restriction
on the amount of dividends that may be paid. During 2016, 2015 and 2014, we paid dividends on our common stock totaling $3,297,066,
$3,252,254, and $3,017,979, respectively.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left&quot;&gt;Our amended and restated revolving
credit facility matures in November 2019. We have no other long-term debt maturities.&lt;/p&gt;&lt;br/&gt;</us-gaap:DebtDisclosureTextBlock>
  <us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity unitRef="usd" contextRef="c8_AsOf31Dec2013" decimals="-6">70000000</us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
  <us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="-6">75000000</us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
  <us-gaap:LineOfCreditFacilityInterestRateDuringPeriod unitRef="pure" contextRef="c2_From1Jan2016To31Dec2016" decimals="4">0.0025</us-gaap:LineOfCreditFacilityInterestRateDuringPeriod>
  <us-gaap:LineOfCreditFacilityInterestRateAtPeriodEnd unitRef="pure" contextRef="c0_AsOf31Dec2016" decimals="4">0.0125</us-gaap:LineOfCreditFacilityInterestRateAtPeriodEnd>
  <rcky:Libor_Loan unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="-5">12000000</rcky:Libor_Loan>
  <rcky:Libor_Loan unitRef="usd" contextRef="c1_AsOf31Dec2015" decimals="-5">17000000</rcky:Libor_Loan>
  <us-gaap:LineOfCredit unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="-5">14600000</us-gaap:LineOfCredit>
  <us-gaap:LineOfCreditFacilityCurrentBorrowingCapacity unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="-5">57300000</us-gaap:LineOfCreditFacilityCurrentBorrowingCapacity>
  <us-gaap:DividendsCommonStock unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">3297066</us-gaap:DividendsCommonStock>
  <us-gaap:DividendsCommonStock unitRef="usd" contextRef="c3_From1Jan2015To31Dec2015" decimals="0">3252254</us-gaap:DividendsCommonStock>
  <us-gaap:DividendsCommonStock unitRef="usd" contextRef="c4_From1Jan2014To31Dec2014" decimals="0">3017979</us-gaap:DividendsCommonStock>
  <us-gaap:OperatingLeasesOfLesseeDisclosureTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0&quot;&gt;&lt;tr style=&quot;vertical-align: top; text-align: justify&quot;&gt;
&lt;td style=&quot;width: 0&quot;&gt;&lt;/td&gt;&lt;td style=&quot;width: 0.25in; text-align: left&quot;&gt;7.&lt;/td&gt;&lt;td style=&quot;text-align: justify&quot;&gt;OPERATING LEASES&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left&quot;&gt;We lease certain machinery, trucks, and facilities
under operating leases that generally provide for renewal options. We incurred approximately $1,279,000, $1,335,000, and $1,324,000
in rent expense under operating lease arrangements for 2016, 2015 and 2014, respectively.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left&quot;&gt;Future minimum lease payments under non-cancelable
operating leases are approximately as follows for the years ended December 31:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 40%; font: 10pt Times New Roman, Times, Serif; margin-left: 1.25in&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 75%; text-align: left&quot;&gt;2017&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 22%; text-align: right&quot;&gt;1,208,051&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;2018&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;712,690&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;2019&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;200,963&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;2020&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;78,383&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;2021&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; border-bottom: Black 1pt solid&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; border-bottom: Black 1pt solid&quot;&gt;9,100&lt;/td&gt;&lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;Total&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;2,209,187&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;</us-gaap:OperatingLeasesOfLesseeDisclosureTextBlock>
  <us-gaap:OperatingLeasesRentExpenseNet unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">1279000</us-gaap:OperatingLeasesRentExpenseNet>
  <us-gaap:OperatingLeasesRentExpenseNet unitRef="usd" contextRef="c3_From1Jan2015To31Dec2015" decimals="0">1335000</us-gaap:OperatingLeasesRentExpenseNet>
  <us-gaap:OperatingLeasesRentExpenseNet unitRef="usd" contextRef="c4_From1Jan2014To31Dec2014" decimals="0">1324000</us-gaap:OperatingLeasesRentExpenseNet>
  <us-gaap:ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 40%; font: 10pt Times New Roman, Times, Serif; margin-left: 1.25in&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 75%; text-align: left&quot;&gt;2017&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 22%; text-align: right&quot;&gt;1,208,051&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;2018&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;712,690&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;2019&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;200,963&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;2020&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;78,383&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;2021&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; border-bottom: Black 1pt solid&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; border-bottom: Black 1pt solid&quot;&gt;9,100&lt;/td&gt;&lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;Total&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;2,209,187&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</us-gaap:ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock>
  <us-gaap:OperatingLeasesFutureMinimumPaymentsDueCurrent unitRef="usd" contextRef="c50_AsOf31Dec2017" decimals="0">1208051</us-gaap:OperatingLeasesFutureMinimumPaymentsDueCurrent>
  <us-gaap:OperatingLeasesFutureMinimumPaymentsDueInTwoYears unitRef="usd" contextRef="c51_AsOf31Dec2018" decimals="0">712690</us-gaap:OperatingLeasesFutureMinimumPaymentsDueInTwoYears>
  <us-gaap:OperatingLeasesFutureMinimumPaymentsDueInThreeYears unitRef="usd" contextRef="c52_AsOf31Dec2019" decimals="0">200963</us-gaap:OperatingLeasesFutureMinimumPaymentsDueInThreeYears>
  <us-gaap:OperatingLeasesFutureMinimumPaymentsDueInFourYears unitRef="usd" contextRef="c53_AsOf31Dec2020" decimals="0">78383</us-gaap:OperatingLeasesFutureMinimumPaymentsDueInFourYears>
  <us-gaap:OperatingLeasesFutureMinimumPaymentsDueInFiveYears unitRef="usd" contextRef="c29_AsOf31Dec2021" decimals="0">9100</us-gaap:OperatingLeasesFutureMinimumPaymentsDueInFiveYears>
  <us-gaap:OperatingLeasesFutureMinimumPaymentsDue unitRef="usd" contextRef="c29_AsOf31Dec2021" decimals="0">2209187</us-gaap:OperatingLeasesFutureMinimumPaymentsDue>
  <us-gaap:PensionAndOtherPostretirementBenefitsDisclosureTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0&quot;&gt;&lt;tr style=&quot;vertical-align: top; text-align: justify&quot;&gt;
&lt;td style=&quot;width: 0&quot;&gt;&lt;/td&gt;&lt;td style=&quot;width: 0.25in; text-align: left&quot;&gt;8.&lt;/td&gt;&lt;td style=&quot;text-align: justify&quot;&gt;RETIREMENT PLANS&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;We sponsor a 401(k) savings plan for substantially
all of our employees. We provide a contribution of 3% of applicable salary to the plan for all employees with greater than six
months of service. Additionally, we match eligible employee contributions at a rate of 0.25%, per one percent of applicable salary
contributed to the plan by the employee. This matching contribution will be made by us up to a maximum of 1% of the employee&amp;#x2019;s
applicable salary for all qualified employees. Our contributions to the 401(k) plan were approximately $0.9 million in 2016, $1.0
million in 2015 and $1.0 million in 2014.&lt;/p&gt;&lt;br/&gt;</us-gaap:PensionAndOtherPostretirementBenefitsDisclosureTextBlock>
  <rcky:DefinedContributionPlanCompanyContributionPercentage unitRef="pure" contextRef="c2_From1Jan2016To31Dec2016" decimals="2">0.03</rcky:DefinedContributionPlanCompanyContributionPercentage>
  <us-gaap:DefinedContributionPlanEmployerMatchingContributionPercentOfMatch unitRef="pure" contextRef="c2_From1Jan2016To31Dec2016" decimals="4">0.0025</us-gaap:DefinedContributionPlanEmployerMatchingContributionPercentOfMatch>
  <us-gaap:DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent unitRef="pure" contextRef="c2_From1Jan2016To31Dec2016" decimals="2">0.01</us-gaap:DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent>
  <us-gaap:DefinedContributionPlanCostRecognized unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="-5">900000</us-gaap:DefinedContributionPlanCostRecognized>
  <us-gaap:DefinedContributionPlanCostRecognized unitRef="usd" contextRef="c3_From1Jan2015To31Dec2015" decimals="-5">1000000</us-gaap:DefinedContributionPlanCostRecognized>
  <us-gaap:DefinedContributionPlanCostRecognized unitRef="usd" contextRef="c4_From1Jan2014To31Dec2014" decimals="-5">1000000</us-gaap:DefinedContributionPlanCostRecognized>
  <us-gaap:IncomeTaxDisclosureTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0&quot;&gt;&lt;tr style=&quot;vertical-align: top; text-align: justify&quot;&gt;
&lt;td style=&quot;width: 0&quot;&gt;&lt;/td&gt;&lt;td style=&quot;width: 0.25in; text-align: left&quot;&gt;&lt;b&gt;9.&lt;/b&gt;&lt;/td&gt;&lt;td style=&quot;text-align: justify&quot;&gt;&lt;b&gt;INCOME TAXES&lt;/b&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;The Company accounts for income taxes in accordance
with the accounting standard for &amp;#x201c;Income Taxes&amp;#x201d;, which requires an asset and liability approach to financial accounting
and reporting for income taxes. Accordingly, deferred income taxes have been provided for the temporary differences between the
financial reporting and the income tax basis of the Company&amp;#x2019;s assets and liabilities by applying enacted statutory tax rates
applicable to future years to the basis differences.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;A breakdown of our income tax expense is as follows:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 85%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.4in&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;10&quot; style=&quot;font-weight: bold; text-align: center; white-space: nowrap;&quot;&gt;Years&amp;#160;Ended&amp;#160;December&amp;#160;31,&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2016&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2015&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2014&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td&gt;Federal:&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;width: 61%; padding-left: 9pt&quot;&gt;Current&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;(1,192,764&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;2,656,870&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;3,656,356&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-bottom: 1pt; padding-left: 9pt&quot;&gt;Deferred&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;(296,045&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;287,755&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;848,666&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-left: 0.25in&quot;&gt;Total Federal&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(1,488,809&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,944,625&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;4,505,022&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;State &amp;amp; local:&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-left: 9pt&quot;&gt;Current&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;151,728&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;81,433&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;203,144&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 1pt; padding-left: 9pt&quot;&gt;Deferred&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;(349,284&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;86,863&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;140,552&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-left: 0.25in&quot;&gt;Total State &amp;amp; local&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(197,556&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;168,296&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;343,696&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td&gt;Foreign&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-left: 9pt&quot;&gt;Current&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;164,950&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;13,391&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;46,911&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-bottom: 1pt; padding-left: 9pt&quot;&gt;Deferred&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;42,337&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;(41,969&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;255&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-left: 0.25in; padding-bottom: 1pt&quot;&gt;Total Foreign&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; border-bottom: Black 1pt solid&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; border-bottom: Black 1pt solid&quot;&gt;207,287&lt;/td&gt;&lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; border-bottom: Black 1pt solid&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; border-bottom: Black 1pt solid&quot;&gt;(28,578&lt;/td&gt;&lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; border-bottom: Black 1pt solid&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; border-bottom: Black 1pt solid&quot;&gt;47,166&lt;/td&gt;&lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;Total&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;(1,479,078&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;3,084,343&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;4,895,884&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left&quot;&gt;A reconciliation of recorded Federal income tax expense
to the expected expense computed by applying the applicable Federal statutory rate for all periods to income before income taxes
follows:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 96%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;10&quot; style=&quot;font-weight: bold; text-align: center; white-space: nowrap;&quot;&gt;Years Ended December 31,&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2016&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2015&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2014&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 61%; text-align: left; text-indent: -0.1in; padding-left: 0.1in&quot;&gt;Expected expense at statutory rate&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;(1,270,003&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;3,404,159&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;5,147,234&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-indent: -0.1in; padding-left: 0.1in&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; text-indent: -0.1in; padding-left: 0.1in&quot;&gt;Increase (decrease) in income taxes resulting from:&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-indent: -0.1in; padding-left: 0.1in&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; text-indent: -0.1in; padding-left: 0.1in&quot;&gt;Exempt income from Dominican Republic operations due to tax holiday&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(2,367,810&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(2,816,963&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(3,477,301&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; text-indent: -0.1in; padding-left: 0.1in&quot;&gt;Tax on repatriated earnings from Dominican Republic operations&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,050,314&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,556,940&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;3,090,036&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; text-indent: -0.1in; padding-left: 0.1in&quot;&gt;Impact of Canadian deemed dividend&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;7,353&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;12,703&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; text-indent: -0.1in; padding-left: 0.1in&quot;&gt;State and local income taxes&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(99,699&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;67,886&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;284,838&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; text-indent: -0.1in; padding-left: 0.1in&quot;&gt;Section 199 manufacturing deduction&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(194,498&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(135,690&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; text-indent: -0.1in; padding-left: 0.1in&quot;&gt;Meals and entertainment&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;100,288&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;98,082&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;91,475&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; text-indent: -0.1in; padding-left: 0.1in&quot;&gt;Nondeductible penalties&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;3,847&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;5,998&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1,563&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1pt; text-indent: -0.1in; padding-left: 0.1in&quot;&gt;Provision to return filing adjustments and other&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;96,632&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;(37,261&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;(118,974&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt; text-indent: -0.1in; padding-left: 16.2pt&quot;&gt;Total&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;(1,479,078&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;3,084,343&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;4,895,884&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;Deferred income taxes recorded in the consolidated
balance sheets at December 31, 2016 and 2015 consist of the following:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 85%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;font-weight: bold; text-align: center; white-space: nowrap;&quot;&gt;December&amp;#160;31,&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2016&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2015&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Deferred tax assets:&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;width: 70%; text-align: left; padding-left: 9pt&quot;&gt;Asset valuation allowances and accrued expenses&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 12%; text-align: right&quot;&gt;242,916&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 12%; text-align: right&quot;&gt;510,798&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-left: 9pt&quot;&gt;Inventories&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;491,371&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;563,815&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-left: 9pt&quot;&gt;State and local income taxes&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;302,929&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;425,179&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-left: 9pt&quot;&gt;Pension and deferred compensation&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;63,214&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;72,004&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1pt; padding-left: 9pt&quot;&gt;Net operating losses&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;736,519&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;650,620&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-left: 0.25in&quot;&gt;Total deferred tax assets&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1,836,949&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,222,416&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1pt; padding-left: 9pt&quot;&gt;Valuation allowances&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;(471,159&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;(569,459&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-left: 0.25in&quot;&gt;Total deferred tax assets&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1,365,790&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1,652,957&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Deferred tax liabilities:&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-left: 9pt&quot;&gt;Fixed assets&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(1,676,813&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(1,655,838&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-left: 9pt&quot;&gt;Intangible assets&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(10,337,533&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(11,185,988&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-left: 9pt&quot;&gt;Other assets&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(337,972&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(400,651&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1pt; padding-left: 9pt&quot;&gt;Tollgate tax on Lifestyle earnings&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;(379,271&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;(379,271&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-left: 0.25in; padding-bottom: 1pt&quot;&gt;Total deferred tax liabilities&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; border-bottom: Black 1pt solid&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; border-bottom: Black 1pt solid&quot;&gt;(12,731,589&lt;/td&gt;&lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; border-bottom: Black 1pt solid&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; border-bottom: Black 1pt solid&quot;&gt;(13,621,748&lt;/td&gt;&lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 2.5pt&quot;&gt;Net deferred tax liability&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;(11,365,800&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;(11,968,791&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Deferred income taxes - current&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1,633,353&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1,031,818&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;Deferred income taxes - non-current&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;(12,999,153&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;(13,000,609&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;(11,365,800&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;(11,968,791&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;The valuation allowance is related to certain state
and local income tax net operating loss carry forwards.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;We have provided Puerto Rico tollgate taxes on approximately
$3,684,000 of accumulated undistributed earnings of Lifestyle prior to the fiscal year ended June 30, 1994, that would be payable
if such earnings were repatriated to the United States. In 2001, we received abatement for Puerto Rico tollgate taxes on all earnings
subsequent to June 30, 1994, thus no other provision for tollgate tax has been made on earnings after that date. If we repatriate
the earnings from Lifestyle, approximately $379,000 of tollgate tax would be due.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;As of December 31, 2016, we had approximately $19,205,000
of undistributed earnings from non-U.S. subsidiaries that are intended to be permanently reinvested in non-U.S. operations. Because
these earnings are considered permanently reinvested, no U.S. tax provision has been accrued related to the repatriation of these
earnings. If the Five Star undistributed earnings were distributed to the Company in the form of dividends, the related taxes on
such distributions would be approximately $6,722,000.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;We file income tax returns in the U.S. Federal jurisdiction
and various state and foreign jurisdictions. We are no longer subject to U.S. Federal tax examinations for years before 2013. State
jurisdictions that remain subject to examination range from 2012 to 2016. Foreign jurisdiction (Canada and Puerto Rico) tax returns
that remain subject to examination range from 2011 to 2016.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;Our policy is to accrue interest and penalties on
any uncertain tax position as a component of income tax expense. As of December 31, 2016 no such expenses were recognized during
the year. We do not believe there will be any material changes in our uncertain tax positions over the next 12 months.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;Accounting for uncertainty in income taxes requires
financial statement recognition, measurement and disclosure of uncertain tax positions recognized in an enterprise&amp;#x2019;s financial
statements.&amp;#160; Under this guidance, income tax positions must meet a more-likely-than-not recognition threshold at the effective
date to be recognized upon the adoption of the standard.&amp;#160; The Company did not have any unrecognized tax benefits and there
was no effect on its financial condition or results of operations as a result of implementing this standard.&amp;#160;&lt;/p&gt;&lt;br/&gt;</us-gaap:IncomeTaxDisclosureTextBlock>
  <us-gaap:UndistributedEarningsOfDomesticSubsidiaries unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">3684000</us-gaap:UndistributedEarningsOfDomesticSubsidiaries>
  <us-gaap:TaxesPayableCurrentAndNoncurrent unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">379000</us-gaap:TaxesPayableCurrentAndNoncurrent>
  <us-gaap:UndistributedEarningsOfForeignSubsidiaries unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">19205000</us-gaap:UndistributedEarningsOfForeignSubsidiaries>
  <us-gaap:LiabilityForUncertainTaxPositionsNoncurrent unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">6722000</us-gaap:LiabilityForUncertainTaxPositionsNoncurrent>
  <us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 85%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.4in&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;10&quot; style=&quot;font-weight: bold; text-align: center; white-space: nowrap;&quot;&gt;Years&amp;#160;Ended&amp;#160;December&amp;#160;31,&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2016&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2015&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2014&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td&gt;Federal:&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;width: 61%; padding-left: 9pt&quot;&gt;Current&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;(1,192,764&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;2,656,870&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;3,656,356&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-bottom: 1pt; padding-left: 9pt&quot;&gt;Deferred&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;(296,045&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;287,755&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;848,666&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-left: 0.25in&quot;&gt;Total Federal&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(1,488,809&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,944,625&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;4,505,022&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;State &amp;amp; local:&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-left: 9pt&quot;&gt;Current&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;151,728&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;81,433&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;203,144&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 1pt; padding-left: 9pt&quot;&gt;Deferred&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;(349,284&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;86,863&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;140,552&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-left: 0.25in&quot;&gt;Total State &amp;amp; local&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(197,556&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;168,296&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;343,696&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td&gt;Foreign&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-left: 9pt&quot;&gt;Current&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;164,950&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;13,391&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;46,911&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-bottom: 1pt; padding-left: 9pt&quot;&gt;Deferred&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;42,337&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;(41,969&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;255&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-left: 0.25in; padding-bottom: 1pt&quot;&gt;Total Foreign&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; border-bottom: Black 1pt solid&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; border-bottom: Black 1pt solid&quot;&gt;207,287&lt;/td&gt;&lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; border-bottom: Black 1pt solid&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; border-bottom: Black 1pt solid&quot;&gt;(28,578&lt;/td&gt;&lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; border-bottom: Black 1pt solid&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; border-bottom: Black 1pt solid&quot;&gt;47,166&lt;/td&gt;&lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;Total&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;(1,479,078&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;3,084,343&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;4,895,884&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock>
  <us-gaap:CurrentFederalTaxExpenseBenefit unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">-1192764</us-gaap:CurrentFederalTaxExpenseBenefit>
  <us-gaap:CurrentFederalTaxExpenseBenefit unitRef="usd" contextRef="c3_From1Jan2015To31Dec2015" decimals="0">2656870</us-gaap:CurrentFederalTaxExpenseBenefit>
  <us-gaap:CurrentFederalTaxExpenseBenefit unitRef="usd" contextRef="c4_From1Jan2014To31Dec2014" decimals="0">3656356</us-gaap:CurrentFederalTaxExpenseBenefit>
  <us-gaap:DeferredFederalIncomeTaxExpenseBenefit unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">-296045</us-gaap:DeferredFederalIncomeTaxExpenseBenefit>
  <us-gaap:DeferredFederalIncomeTaxExpenseBenefit unitRef="usd" contextRef="c3_From1Jan2015To31Dec2015" decimals="0">287755</us-gaap:DeferredFederalIncomeTaxExpenseBenefit>
  <us-gaap:DeferredFederalIncomeTaxExpenseBenefit unitRef="usd" contextRef="c4_From1Jan2014To31Dec2014" decimals="0">848666</us-gaap:DeferredFederalIncomeTaxExpenseBenefit>
  <us-gaap:FederalIncomeTaxExpenseBenefitContinuingOperations unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">-1488809</us-gaap:FederalIncomeTaxExpenseBenefitContinuingOperations>
  <us-gaap:FederalIncomeTaxExpenseBenefitContinuingOperations unitRef="usd" contextRef="c3_From1Jan2015To31Dec2015" decimals="0">2944625</us-gaap:FederalIncomeTaxExpenseBenefitContinuingOperations>
  <us-gaap:FederalIncomeTaxExpenseBenefitContinuingOperations unitRef="usd" contextRef="c4_From1Jan2014To31Dec2014" decimals="0">4505022</us-gaap:FederalIncomeTaxExpenseBenefitContinuingOperations>
  <us-gaap:CurrentStateAndLocalTaxExpenseBenefit unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">151728</us-gaap:CurrentStateAndLocalTaxExpenseBenefit>
  <us-gaap:CurrentStateAndLocalTaxExpenseBenefit unitRef="usd" contextRef="c3_From1Jan2015To31Dec2015" decimals="0">81433</us-gaap:CurrentStateAndLocalTaxExpenseBenefit>
  <us-gaap:CurrentStateAndLocalTaxExpenseBenefit unitRef="usd" contextRef="c4_From1Jan2014To31Dec2014" decimals="0">203144</us-gaap:CurrentStateAndLocalTaxExpenseBenefit>
  <us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">-349284</us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit>
  <us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit unitRef="usd" contextRef="c3_From1Jan2015To31Dec2015" decimals="0">86863</us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit>
  <us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit unitRef="usd" contextRef="c4_From1Jan2014To31Dec2014" decimals="0">140552</us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit>
  <us-gaap:StateAndLocalIncomeTaxExpenseBenefitContinuingOperations unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">-197556</us-gaap:StateAndLocalIncomeTaxExpenseBenefitContinuingOperations>
  <us-gaap:StateAndLocalIncomeTaxExpenseBenefitContinuingOperations unitRef="usd" contextRef="c3_From1Jan2015To31Dec2015" decimals="0">168296</us-gaap:StateAndLocalIncomeTaxExpenseBenefitContinuingOperations>
  <us-gaap:StateAndLocalIncomeTaxExpenseBenefitContinuingOperations unitRef="usd" contextRef="c4_From1Jan2014To31Dec2014" decimals="0">343696</us-gaap:StateAndLocalIncomeTaxExpenseBenefitContinuingOperations>
  <us-gaap:CurrentForeignTaxExpenseBenefit unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">164950</us-gaap:CurrentForeignTaxExpenseBenefit>
  <us-gaap:CurrentForeignTaxExpenseBenefit unitRef="usd" contextRef="c3_From1Jan2015To31Dec2015" decimals="0">13391</us-gaap:CurrentForeignTaxExpenseBenefit>
  <us-gaap:CurrentForeignTaxExpenseBenefit unitRef="usd" contextRef="c4_From1Jan2014To31Dec2014" decimals="0">46911</us-gaap:CurrentForeignTaxExpenseBenefit>
  <us-gaap:DeferredForeignIncomeTaxExpenseBenefit unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">42337</us-gaap:DeferredForeignIncomeTaxExpenseBenefit>
  <us-gaap:DeferredForeignIncomeTaxExpenseBenefit unitRef="usd" contextRef="c3_From1Jan2015To31Dec2015" decimals="0">-41969</us-gaap:DeferredForeignIncomeTaxExpenseBenefit>
  <us-gaap:DeferredForeignIncomeTaxExpenseBenefit unitRef="usd" contextRef="c4_From1Jan2014To31Dec2014" decimals="0">255</us-gaap:DeferredForeignIncomeTaxExpenseBenefit>
  <us-gaap:ForeignIncomeTaxExpenseBenefitContinuingOperations unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">207287</us-gaap:ForeignIncomeTaxExpenseBenefitContinuingOperations>
  <us-gaap:ForeignIncomeTaxExpenseBenefitContinuingOperations unitRef="usd" contextRef="c3_From1Jan2015To31Dec2015" decimals="0">-28578</us-gaap:ForeignIncomeTaxExpenseBenefitContinuingOperations>
  <us-gaap:ForeignIncomeTaxExpenseBenefitContinuingOperations unitRef="usd" contextRef="c4_From1Jan2014To31Dec2014" decimals="0">47166</us-gaap:ForeignIncomeTaxExpenseBenefitContinuingOperations>
  <us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 96%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;10&quot; style=&quot;font-weight: bold; text-align: center; white-space: nowrap;&quot;&gt;Years Ended December 31,&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2016&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2015&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2014&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 61%; text-align: left; text-indent: -0.1in; padding-left: 0.1in&quot;&gt;Expected expense at statutory rate&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;(1,270,003&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;3,404,159&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;5,147,234&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-indent: -0.1in; padding-left: 0.1in&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; text-indent: -0.1in; padding-left: 0.1in&quot;&gt;Increase (decrease) in income taxes resulting from:&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-indent: -0.1in; padding-left: 0.1in&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; text-indent: -0.1in; padding-left: 0.1in&quot;&gt;Exempt income from Dominican Republic operations due to tax holiday&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(2,367,810&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(2,816,963&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(3,477,301&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; text-indent: -0.1in; padding-left: 0.1in&quot;&gt;Tax on repatriated earnings from Dominican Republic operations&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,050,314&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,556,940&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;3,090,036&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; text-indent: -0.1in; padding-left: 0.1in&quot;&gt;Impact of Canadian deemed dividend&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;7,353&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;12,703&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; text-indent: -0.1in; padding-left: 0.1in&quot;&gt;State and local income taxes&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(99,699&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;67,886&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;284,838&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; text-indent: -0.1in; padding-left: 0.1in&quot;&gt;Section 199 manufacturing deduction&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(194,498&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(135,690&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; text-indent: -0.1in; padding-left: 0.1in&quot;&gt;Meals and entertainment&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;100,288&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;98,082&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;91,475&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; text-indent: -0.1in; padding-left: 0.1in&quot;&gt;Nondeductible penalties&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;3,847&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;5,998&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1,563&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1pt; text-indent: -0.1in; padding-left: 0.1in&quot;&gt;Provision to return filing adjustments and other&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;96,632&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;(37,261&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;(118,974&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt; text-indent: -0.1in; padding-left: 16.2pt&quot;&gt;Total&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;(1,479,078&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;3,084,343&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;4,895,884&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock>
  <us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">-1270003</us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate>
  <us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate unitRef="usd" contextRef="c3_From1Jan2015To31Dec2015" decimals="0">3404159</us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate>
  <us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate unitRef="usd" contextRef="c4_From1Jan2014To31Dec2014" decimals="0">5147234</us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate>
  <us-gaap:IncomeTaxReconciliationTaxHolidays unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">2367810</us-gaap:IncomeTaxReconciliationTaxHolidays>
  <us-gaap:IncomeTaxReconciliationTaxHolidays unitRef="usd" contextRef="c3_From1Jan2015To31Dec2015" decimals="0">2816963</us-gaap:IncomeTaxReconciliationTaxHolidays>
  <us-gaap:IncomeTaxReconciliationTaxHolidays unitRef="usd" contextRef="c4_From1Jan2014To31Dec2014" decimals="0">3477301</us-gaap:IncomeTaxReconciliationTaxHolidays>
  <us-gaap:IncomeTaxReconciliationRepatriationOfForeignEarnings unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">2050314</us-gaap:IncomeTaxReconciliationRepatriationOfForeignEarnings>
  <us-gaap:IncomeTaxReconciliationRepatriationOfForeignEarnings unitRef="usd" contextRef="c3_From1Jan2015To31Dec2015" decimals="0">2556940</us-gaap:IncomeTaxReconciliationRepatriationOfForeignEarnings>
  <us-gaap:IncomeTaxReconciliationRepatriationOfForeignEarnings unitRef="usd" contextRef="c4_From1Jan2014To31Dec2014" decimals="0">3090036</us-gaap:IncomeTaxReconciliationRepatriationOfForeignEarnings>
  <us-gaap:IncomeTaxReconciliationForeignIncomeTaxRateDifferential unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">7353</us-gaap:IncomeTaxReconciliationForeignIncomeTaxRateDifferential>
  <us-gaap:IncomeTaxReconciliationForeignIncomeTaxRateDifferential unitRef="usd" contextRef="c4_From1Jan2014To31Dec2014" decimals="0">12703</us-gaap:IncomeTaxReconciliationForeignIncomeTaxRateDifferential>
  <us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">-99699</us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes>
  <us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes unitRef="usd" contextRef="c3_From1Jan2015To31Dec2015" decimals="0">67886</us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes>
  <us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes unitRef="usd" contextRef="c4_From1Jan2014To31Dec2014" decimals="0">284838</us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes>
  <us-gaap:IncomeTaxReconciliationOtherAdjustments unitRef="usd" contextRef="c3_From1Jan2015To31Dec2015" decimals="0">-194498</us-gaap:IncomeTaxReconciliationOtherAdjustments>
  <us-gaap:IncomeTaxReconciliationOtherAdjustments unitRef="usd" contextRef="c4_From1Jan2014To31Dec2014" decimals="0">-135690</us-gaap:IncomeTaxReconciliationOtherAdjustments>
  <us-gaap:IncomeTaxReconciliationNondeductibleExpenseMealsAndEntertainment unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">100288</us-gaap:IncomeTaxReconciliationNondeductibleExpenseMealsAndEntertainment>
  <us-gaap:IncomeTaxReconciliationNondeductibleExpenseMealsAndEntertainment unitRef="usd" contextRef="c3_From1Jan2015To31Dec2015" decimals="0">98082</us-gaap:IncomeTaxReconciliationNondeductibleExpenseMealsAndEntertainment>
  <us-gaap:IncomeTaxReconciliationNondeductibleExpenseMealsAndEntertainment unitRef="usd" contextRef="c4_From1Jan2014To31Dec2014" decimals="0">91475</us-gaap:IncomeTaxReconciliationNondeductibleExpenseMealsAndEntertainment>
  <us-gaap:IncomeTaxReconciliationNondeductibleExpenseOther unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">3847</us-gaap:IncomeTaxReconciliationNondeductibleExpenseOther>
  <us-gaap:IncomeTaxReconciliationNondeductibleExpenseOther unitRef="usd" contextRef="c3_From1Jan2015To31Dec2015" decimals="0">5998</us-gaap:IncomeTaxReconciliationNondeductibleExpenseOther>
  <us-gaap:IncomeTaxReconciliationNondeductibleExpenseOther unitRef="usd" contextRef="c4_From1Jan2014To31Dec2014" decimals="0">1563</us-gaap:IncomeTaxReconciliationNondeductibleExpenseOther>
  <us-gaap:IncomeTaxReconciliationOtherReconcilingItems unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">96632</us-gaap:IncomeTaxReconciliationOtherReconcilingItems>
  <us-gaap:IncomeTaxReconciliationOtherReconcilingItems unitRef="usd" contextRef="c3_From1Jan2015To31Dec2015" decimals="0">-37261</us-gaap:IncomeTaxReconciliationOtherReconcilingItems>
  <us-gaap:IncomeTaxReconciliationOtherReconcilingItems unitRef="usd" contextRef="c4_From1Jan2014To31Dec2014" decimals="0">-118974</us-gaap:IncomeTaxReconciliationOtherReconcilingItems>
  <us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 85%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;6&quot; style=&quot;font-weight: bold; text-align: center; white-space: nowrap;&quot;&gt;December&amp;#160;31,&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2016&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2015&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Deferred tax assets:&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;width: 70%; text-align: left; padding-left: 9pt&quot;&gt;Asset valuation allowances and accrued expenses&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 12%; text-align: right&quot;&gt;242,916&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 12%; text-align: right&quot;&gt;510,798&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-left: 9pt&quot;&gt;Inventories&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;491,371&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;563,815&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-left: 9pt&quot;&gt;State and local income taxes&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;302,929&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;425,179&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-left: 9pt&quot;&gt;Pension and deferred compensation&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;63,214&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;72,004&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1pt; padding-left: 9pt&quot;&gt;Net operating losses&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;736,519&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;650,620&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-left: 0.25in&quot;&gt;Total deferred tax assets&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1,836,949&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,222,416&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1pt; padding-left: 9pt&quot;&gt;Valuation allowances&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;(471,159&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;(569,459&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-left: 0.25in&quot;&gt;Total deferred tax assets&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1,365,790&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1,652,957&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Deferred tax liabilities:&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-left: 9pt&quot;&gt;Fixed assets&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(1,676,813&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(1,655,838&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-left: 9pt&quot;&gt;Intangible assets&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(10,337,533&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(11,185,988&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-left: 9pt&quot;&gt;Other assets&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(337,972&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(400,651&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1pt; padding-left: 9pt&quot;&gt;Tollgate tax on Lifestyle earnings&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;(379,271&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;(379,271&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-left: 0.25in; padding-bottom: 1pt&quot;&gt;Total deferred tax liabilities&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; border-bottom: Black 1pt solid&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; border-bottom: Black 1pt solid&quot;&gt;(12,731,589&lt;/td&gt;&lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; border-bottom: Black 1pt solid&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; border-bottom: Black 1pt solid&quot;&gt;(13,621,748&lt;/td&gt;&lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 2.5pt&quot;&gt;Net deferred tax liability&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;(11,365,800&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;(11,968,791&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Deferred income taxes - current&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1,633,353&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1,031,818&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;Deferred income taxes - non-current&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;(12,999,153&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;(13,000,609&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;(11,365,800&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;(11,968,791&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock>
  <us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">242916</us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities>
  <us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities unitRef="usd" contextRef="c1_AsOf31Dec2015" decimals="0">510798</us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities>
  <us-gaap:DeferredTaxAssetsInventory unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">491371</us-gaap:DeferredTaxAssetsInventory>
  <us-gaap:DeferredTaxAssetsInventory unitRef="usd" contextRef="c1_AsOf31Dec2015" decimals="0">563815</us-gaap:DeferredTaxAssetsInventory>
  <us-gaap:DeferredTaxAssetsStateTaxes unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">302929</us-gaap:DeferredTaxAssetsStateTaxes>
  <us-gaap:DeferredTaxAssetsStateTaxes unitRef="usd" contextRef="c1_AsOf31Dec2015" decimals="0">425179</us-gaap:DeferredTaxAssetsStateTaxes>
  <us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">63214</us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions>
  <us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions unitRef="usd" contextRef="c1_AsOf31Dec2015" decimals="0">72004</us-gaap:DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions>
  <us-gaap:DeferredTaxAssetsOperatingLossCarryforwards unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">736519</us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
  <us-gaap:DeferredTaxAssetsOperatingLossCarryforwards unitRef="usd" contextRef="c1_AsOf31Dec2015" decimals="0">650620</us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
  <us-gaap:DeferredTaxAssetsGross unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">1836949</us-gaap:DeferredTaxAssetsGross>
  <us-gaap:DeferredTaxAssetsGross unitRef="usd" contextRef="c1_AsOf31Dec2015" decimals="0">2222416</us-gaap:DeferredTaxAssetsGross>
  <us-gaap:DeferredTaxAssetsValuationAllowance unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">471159</us-gaap:DeferredTaxAssetsValuationAllowance>
  <us-gaap:DeferredTaxAssetsValuationAllowance unitRef="usd" contextRef="c1_AsOf31Dec2015" decimals="0">569459</us-gaap:DeferredTaxAssetsValuationAllowance>
  <us-gaap:DeferredTaxAssetsNet unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">1365790</us-gaap:DeferredTaxAssetsNet>
  <us-gaap:DeferredTaxAssetsNet unitRef="usd" contextRef="c1_AsOf31Dec2015" decimals="0">1652957</us-gaap:DeferredTaxAssetsNet>
  <us-gaap:DeferredTaxLiabilitiesPropertyPlantAndEquipment unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">-1676813</us-gaap:DeferredTaxLiabilitiesPropertyPlantAndEquipment>
  <us-gaap:DeferredTaxLiabilitiesPropertyPlantAndEquipment unitRef="usd" contextRef="c1_AsOf31Dec2015" decimals="0">-1655838</us-gaap:DeferredTaxLiabilitiesPropertyPlantAndEquipment>
  <us-gaap:DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAssets unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">-10337533</us-gaap:DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAssets>
  <us-gaap:DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAssets unitRef="usd" contextRef="c1_AsOf31Dec2015" decimals="0">-11185988</us-gaap:DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAssets>
  <us-gaap:DeferredTaxLiabilitiesOtherFiniteLivedAssets unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">-337972</us-gaap:DeferredTaxLiabilitiesOtherFiniteLivedAssets>
  <us-gaap:DeferredTaxLiabilitiesOtherFiniteLivedAssets unitRef="usd" contextRef="c1_AsOf31Dec2015" decimals="0">-400651</us-gaap:DeferredTaxLiabilitiesOtherFiniteLivedAssets>
  <us-gaap:DeferredTaxLiabilitiesOther unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">-379271</us-gaap:DeferredTaxLiabilitiesOther>
  <us-gaap:DeferredTaxLiabilitiesOther unitRef="usd" contextRef="c1_AsOf31Dec2015" decimals="0">-379271</us-gaap:DeferredTaxLiabilitiesOther>
  <us-gaap:DeferredTaxLiabilitiesGrossNoncurrent unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">-12731589</us-gaap:DeferredTaxLiabilitiesGrossNoncurrent>
  <us-gaap:DeferredTaxLiabilitiesGrossNoncurrent unitRef="usd" contextRef="c1_AsOf31Dec2015" decimals="0">-13621748</us-gaap:DeferredTaxLiabilitiesGrossNoncurrent>
  <us-gaap:DeferredTaxLiabilities unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">-11365800</us-gaap:DeferredTaxLiabilities>
  <us-gaap:DeferredTaxLiabilities unitRef="usd" contextRef="c1_AsOf31Dec2015" decimals="0">-11968791</us-gaap:DeferredTaxLiabilities>
  <us-gaap:DeferredIncomeTaxesAndOtherAssetsCurrent unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">-1633353</us-gaap:DeferredIncomeTaxesAndOtherAssetsCurrent>
  <us-gaap:DeferredIncomeTaxesAndOtherAssetsCurrent unitRef="usd" contextRef="c1_AsOf31Dec2015" decimals="0">-1031818</us-gaap:DeferredIncomeTaxesAndOtherAssetsCurrent>
  <us-gaap:DeferredIncomeTaxesAndOtherLiabilitiesNoncurrent unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">-12999153</us-gaap:DeferredIncomeTaxesAndOtherLiabilitiesNoncurrent>
  <us-gaap:DeferredIncomeTaxesAndOtherLiabilitiesNoncurrent unitRef="usd" contextRef="c1_AsOf31Dec2015" decimals="0">-13000609</us-gaap:DeferredIncomeTaxesAndOtherLiabilitiesNoncurrent>
  <us-gaap:RestructuringAndRelatedActivitiesDisclosureTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0&quot;&gt;&lt;tr style=&quot;vertical-align: top; text-align: justify&quot;&gt;
&lt;td style=&quot;width: 0&quot;&gt;&lt;/td&gt;&lt;td style=&quot;width: 0.25in; text-align: left&quot;&gt;&lt;b&gt;10.&lt;/b&gt;&lt;/td&gt;&lt;td style=&quot;text-align: justify&quot;&gt;&lt;b&gt;REORGANIZATIONAL CHARGE&lt;/b&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;During the third quarter of 2016, we implemented
initiatives to reorganize the company to maximize profitability, drive long-term revenue growth and maximize shareholder value.
The costs related to this reorganization are recorded to &amp;#x201c;Reorganizational Charge&amp;#x201d; in our consolidated statements of
comprehensive income. During the year ended December 31, 2016, costs of approximately $1,160,000 were recognized related to these
initiatives, which consisted of severance costs. As of December 31, 2016, we had approximately $486,000 in accrued reorganization
charges recorded to &amp;#x201c;Accrued expenses &amp;#x2013; Salaries and wages&amp;#x201d; in our condensed consolidated balance sheet relating
to future severance payments. We do not expect to incur additional costs related to our reorganization efforts.&lt;/p&gt;&lt;br/&gt;</us-gaap:RestructuringAndRelatedActivitiesDisclosureTextBlock>
  <us-gaap:RestructuringAndRelatedCostCostIncurredToDate1 unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">1160000</us-gaap:RestructuringAndRelatedCostCostIncurredToDate1>
  <us-gaap:RestructuringReserveCurrent unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">486000</us-gaap:RestructuringReserveCurrent>
  <us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy contextRef="c2_From1Jan2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0&quot;&gt;&lt;tr style=&quot;vertical-align: top; text-align: justify&quot;&gt;
&lt;td style=&quot;width: 0&quot;&gt;&lt;/td&gt;&lt;td style=&quot;width: 0.25in; text-align: left&quot;&gt;11.&lt;/td&gt;&lt;td style=&quot;text-align: justify&quot;&gt;CAPITAL STOCK AND STOCK BASED COMPENSATION&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;On May 7, 2014, our shareholders approved the 2014
Omnibus Incentive Plan (the &amp;#x201c;2014 Plan&amp;#x201d;). The 2014 Plan includes 500,000 of our common shares that may be granted under
various types of awards as described in the 2014 Plan. As of December 31, 2016, we were authorized to issue 272,723 shares under
this plan.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;b&gt;Service Based Restricted Stock&lt;/b&gt;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;In the first quarter of 2016, we issued 30,000 restricted
stock units to certain members of our management that will be settled in one share of common stock of the company per unit. These
restricted stock units vest in increments of 25% per year over the next four years. We valued the units at an average fair value
of $11.56 per unit, which was the closing price of our stock on the last trading date prior to the grant date. Also in the first
quarter of 2016, we issued an additional 2,000 restricted stock units to a member of management. These units vest the same as the
first issuance. We valued the units at an average fair value of $10.29 per unit, which was the closing price of our stock on the
last trading date prior to the grant date. In the first quarter of 2015, we issued 28,000 restricted stock units to certain members
of our management that will be settled in one share of common stock of the company per unit. These restricted stock units vest
in increments of 25% per year over the next four years. We valued the units at a fair value of $13.42 per unit, which was the closing
price of our stock on the last trading date prior to the grant date. In August 2015, we issued 2,000 restricted stock units to
a member of our management that will be settled in one share of common stock of the company per unit. These restricted stock units
vest on the same basis as the restricted stock units issued in the first quarter of 2015. We valued the units at a fair value of
$18.15 per unit, which was the closing price of our stock on the last trading date prior to the grant date. For the years ended
December 31, 2016 and 2015, we recorded expense of $127,349 and $183,150, respectively, related to these restricted stock units.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;b&gt;Performance Based Restricted Stock&lt;/b&gt;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;In the first quarter of 2016, we made available up
to 43,000 performance based restricted stock units to certain members of our management. Shares underlying the performance based
restricted stock units will be issued upon achieving certain established EPS goals at the end of fiscal year 2017. For the year
ended 2016, we did not record any expense related to these performance units as it is uncertain if we will reach the performance
goals.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;In 2015, we made available up to 34,000 performance
based restricted stock units to certain members of our management. Shares underlying the performance based restricted stock units
were to be issued upon achieving certain established EPS goals at the end of fiscal year 2016. For the years ended 2016 and 2015,
we did not record any expense related to these restricted stock units as the performance goals were not achieved.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;b&gt;Stock Options&lt;/b&gt;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;font style=&quot;font-size: 10pt&quot;&gt;In the first quarter
of 2016, we issued 30,000 stock options to certain members of our management. These stock options vest in increments of 20% per
year over the next five years. The options are exercisable at $11.56 per option, which was the closing price of our stock on the
last trading date prior to the grant date. We have determined the fair value of the options to be $3.41 per option using the Black
Scholes calculation. The significant assumptions utilized for the Black Scholes calculations consist of an expected life of 6.5
years, historical volatility of 42.32%, a risk free interest rate of 2.06%, a dividend yield of 3.81% and an initial employee forfeiture
rate of 7.7%. Our expected life estimate is based on the sum of the vesting terms divided by the number of vesting tranches. Also
in the first quarter of 2016, we issued an additional 2,000 stock options to a member of our management. These units vest the same
as the first issuance. The options are exercisable at $10.29 per option, which was the closing price of our stock on the last trading
date prior to the grant date. We have determined the fair value of the options to be $2.84 per option using the Black Scholes calculation.
The significant assumptions utilized for the Black Scholes calculations consist of an expected life of 6.5 years, historical volatility
of 42.32%, a risk free interest rate of 1.88%, a dividend yield of 4.30% and an initial employee forfeiture rate of 7.7%. In the
first quarter of 2015, we issued 28,000 stock options to certain members of our management. These stock options vest in increments
of 20% per year from the grant date. The options are exercisable at $13.42 per option, which was the closing price of our stock
on the last trading date prior to the grant date. We have determined the fair value of the options to be $4.70 per option using
the Black Scholes calculation. The significant assumptions utilized for the Black Scholes calculations consist of an expected life
of 6.5 years, historical volatility of 46.20%, a risk free interest rate of 1.92%, a dividend yield of 2.99% and an initial employee
forfeiture rate of 3.8%. Our expected life estimate is based on the sum of the vesting terms divided by the number of vesting tranches.&lt;font style=&quot;font-family: Times New Roman, Times, Serif&quot;&gt;
&lt;/font&gt;&lt;/font&gt;For the years ended 2016 and 2015, we recorded expense of $35,100 and $54,828, respectively, related to these stock
options.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;For the above issuances under the plan, we expect
to recognize expense in the years 2017 through 2020 as follows:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 40%; font: 10pt Times New Roman, Times, Serif; margin-left: 1.25in&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 75%; text-align: left&quot;&gt;2017&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 22%; text-align: right&quot;&gt;142,336&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;2018&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;106,068&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;2019&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;58,474&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;2020&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; border-bottom: Black 1pt solid&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; border-bottom: Black 1pt solid&quot;&gt;8,918&lt;/td&gt;&lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;Total&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;315,796&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;The following summarizes stock option transactions
from January 1, 2015 through December 31, 2016:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 96%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;Shares&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;Weighted&lt;br /&gt; Average&lt;br /&gt; Exercise&lt;br /&gt; Price&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;Weighted&lt;br /&gt; Average&lt;br /&gt; Remaining&lt;br /&gt; Actual&amp;#160;Term&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;Aggregate&lt;br /&gt; Intrinsic&lt;br /&gt; Value&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 48%&quot;&gt;Options outstanding at January 1, 2015&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;23,000&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;14.57&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-left: 9pt&quot;&gt;Issued&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;30,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;13.74&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-left: 9pt&quot;&gt;Exercised&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(600&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;14.57&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 1pt; padding-left: 9pt&quot;&gt;Forfeited&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;(800&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: right&quot;&gt;14.57&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;Options outstanding at December 31, 2015&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;51,600&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;14.57&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;8.6&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Options exercisable at:&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt; padding-left: 9pt&quot;&gt;January 1, 2015&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-left: 9pt; padding-bottom: 2.5pt&quot;&gt;December 31, 2015&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; border-bottom: Black 2.5pt double&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; border-bottom: Black 2.5pt double&quot;&gt;4,000&lt;/td&gt;&lt;td style=&quot;text-align: left; padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; border-bottom: Black 2.5pt double&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right; border-bottom: Black 2.5pt double&quot;&gt;14.57&lt;/td&gt;&lt;td style=&quot;text-align: left; padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; border-bottom: Black 2.5pt double&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; border-bottom: Black 2.5pt double&quot;&gt;8.0&lt;/td&gt;&lt;td style=&quot;text-align: left; padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; border-bottom: Black 2.5pt double&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; border-bottom: Black 2.5pt double&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;Unvested options at December 31, 2015&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;47,600&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;14.04&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;8.6&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td&gt;Options outstanding at January 1, 2016&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;51,600&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;14.57&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-left: 9pt&quot;&gt;Issued&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;32,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;11.48&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-left: 9pt&quot;&gt;Exercised&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 1pt; padding-left: 9pt&quot;&gt;Forfeited&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;(41,350&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: right&quot;&gt;13.33&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;Options outstanding at December 31, 2016&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;42,250&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;12.85&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;8.8&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Options exercisable at:&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt; padding-left: 9pt&quot;&gt;January 1, 2016&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;4,000&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;14.57&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt; padding-left: 9pt&quot;&gt;December 31, 2016&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: right&quot;&gt;6,900&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: right&quot;&gt;14.10&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;8.4&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;Unvested options at December 31, 2016&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;35,350&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;12.60&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;8.8&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;During the years ended December 31, 2016 and 2015,
a total of 32,000 and 30,000, respectively, were issued with an intrinsic value of zero for all years. During the year ended December
31, 2016, no options were exercised. During the year ended December 31, 2016, a total of 41,350 options were forfeited with a fair
value of $192,218. A total of 4,850 options vested during the year ended December 31, 2016 with a fair value of $25,337. At December
31, 2016 and 2015, a total of 35,350 and 47,600 options were unvested with a fair value of $149,411 and $248,004.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;During the year ended December 31, 2016, we issued
14,568 shares of common stock to members of our Board of Directors. We recorded compensation expense of $168,000, which was the
fair market value of the shares on the grant dates. The shares are fully vested.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;The Company has authorized 250,000 shares of voting
preferred stock without par value. No shares are issued or outstanding. Also, the Company has authorized 250,000 shares of non-voting
preferred stock without par value. Of these, 125,000 shares have been designated Series A non-voting convertible preferred stock
with a stated value of $.06 per share, of which no shares are issued or outstanding at December 31, 2016 and 2015, respectively.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;The plans generally provided for grants with the
exercise price equal to fair value on the date of grant, graduated vesting periods of up to 5 years, and lives not exceeding 10
years.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;In June 2009, our Board of Directors adopted a Rights
Agreement, which provides for one preferred share purchase right to be associated with each share of our outstanding common stock.
Shareholders exercising these rights would become entitled to purchase shares of Series B Junior Participating Cumulative Preferred
Stock. The rights are exercisable after the time when a person or group of persons without the approval of the Board of Directors
acquire beneficial ownership of 20 percent or more of our common stock or announce the initiation of a tender or exchange offer
which if successful would cause such person or group to beneficially own 20 percent or more of the common stock. Such exercise
would ultimately entitle the holders of the rights to purchase at the exercise price, shares of common stock of the surviving corporation
or purchaser, respectively, with an aggregate market value equal to two times the exercise price. The person or groups effecting
such 20 percent acquisition or undertaking such tender offer would not be entitled to exercise any rights. The Rights Agreement
was renewed in June 2012 and expired in August 2015.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;b&gt;Repurchase of Common Stock&lt;/b&gt;&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;In February 2016, our Board of Directors authorized
the repurchase of up to $7,500,000 of common shares outstanding in open market or privately negotiated transactions over the next
12 months. Purchases of stock under this program were funded with borrowings from our amended and restated revolving credit facility.
For the year ended December 31, 2016, there were 175,632 shares repurchased and retired, for $1,950,114. As of December 31, 2016,
we have $5,549,886 of availability remaining under the February 2016 authorization.&lt;/p&gt;&lt;br/&gt;</us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized unitRef="shares" contextRef="c0_AsOf31Dec2016" decimals="INF">500000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized>
  <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensationGross unitRef="shares" contextRef="c54_From1Jan2016To31Dec2016_OmnibusIncentivePlanMember" decimals="INF">272723</us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensationGross>
  <us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross unitRef="shares" contextRef="c55_From1Jan2016To31Mar2016" decimals="INF">30000</us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsDiscountForPostvestingRestrictions unitRef="pure" contextRef="c2_From1Jan2016To31Dec2016" decimals="2">0.25</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsDiscountForPostvestingRestrictions>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice unitRef="usdPershares" contextRef="c56_AsOf31Mar2016" decimals="2">11.56</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice>
  <us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross unitRef="shares" contextRef="c57_From1Jan2016To31Mar2016_ManagementMemberMember" decimals="INF">2000</us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice unitRef="usdPershares" contextRef="c58_AsOf31Mar2016_RestrictedStockMember_ManagementMemberMember" decimals="2">10.29</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice>
  <us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross unitRef="shares" contextRef="c3_From1Jan2015To31Dec2015" decimals="INF">28000</us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage unitRef="pure" contextRef="c3_From1Jan2015To31Dec2015" decimals="2">0.25</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsDiscountForPostvestingRestrictions unitRef="pure" contextRef="c3_From1Jan2015To31Dec2015" decimals="2">0.04</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsDiscountForPostvestingRestrictions>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice unitRef="usdPershares" contextRef="c59_AsOf31Mar2015" decimals="2">13.42</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice>
  <us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross unitRef="shares" contextRef="c60_From1Aug2015To30Aug2015" decimals="INF">2000</us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice unitRef="usdPershares" contextRef="c1_AsOf31Dec2015" decimals="2">18.15</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice>
  <us-gaap:RestrictedStockExpense unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">127349</us-gaap:RestrictedStockExpense>
  <us-gaap:RestrictedStockExpense unitRef="usd" contextRef="c61_From1Jan2015To31Mar2015" decimals="0">183150</us-gaap:RestrictedStockExpense>
  <us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">43000</us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross>
  <us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures unitRef="shares" contextRef="c3_From1Jan2015To31Dec2015" decimals="INF">34000</us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross unitRef="shares" contextRef="c55_From1Jan2016To31Mar2016" decimals="INF">30000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage unitRef="pure" contextRef="c55_From1Jan2016To31Mar2016" decimals="2">0.20</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage>
  <us-gaap:OptionIndexedToIssuersEquityStrikePrice1 unitRef="usdPershares" contextRef="c55_From1Jan2016To31Mar2016" decimals="2">11.56</us-gaap:OptionIndexedToIssuersEquityStrikePrice1>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue unitRef="usdPershares" contextRef="c55_From1Jan2016To31Mar2016" decimals="2">3.41</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate unitRef="pure" contextRef="c55_From1Jan2016To31Mar2016" decimals="4">0.4232</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate unitRef="pure" contextRef="c55_From1Jan2016To31Mar2016" decimals="4">0.0206</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate unitRef="pure" contextRef="c55_From1Jan2016To31Mar2016" decimals="4">0.0381</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate unitRef="pure" contextRef="c55_From1Jan2016To31Mar2016" decimals="3">0.077</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross unitRef="shares" contextRef="c57_From1Jan2016To31Mar2016_ManagementMemberMember" decimals="INF">2000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice unitRef="usdPershares" contextRef="c62_AsOf31Mar2016_ManagementMemberMember" decimals="2">10.29</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue unitRef="usdPershares" contextRef="c2_From1Jan2016To31Dec2016" decimals="2">2.84</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate unitRef="pure" contextRef="c2_From1Jan2016To31Dec2016" decimals="4">0.4232</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate unitRef="pure" contextRef="c2_From1Jan2016To31Dec2016" decimals="4">0.0188</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate unitRef="pure" contextRef="c2_From1Jan2016To31Dec2016" decimals="4">0.0430</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate unitRef="pure" contextRef="c2_From1Jan2016To31Dec2016" decimals="3">0.077</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross unitRef="shares" contextRef="c61_From1Jan2015To31Mar2015" decimals="INF">28000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage unitRef="pure" contextRef="c61_From1Jan2015To31Mar2015" decimals="2">0.20</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage>
  <us-gaap:OptionIndexedToIssuersEquityStrikePrice1 unitRef="usdPershares" contextRef="c3_From1Jan2015To31Dec2015" decimals="2">13.42</us-gaap:OptionIndexedToIssuersEquityStrikePrice1>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue unitRef="usdPershares" contextRef="c3_From1Jan2015To31Dec2015" decimals="2">4.70</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate unitRef="pure" contextRef="c3_From1Jan2015To31Dec2015" decimals="4">0.4620</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate unitRef="pure" contextRef="c3_From1Jan2015To31Dec2015" decimals="4">0.0192</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate unitRef="pure" contextRef="c3_From1Jan2015To31Dec2015" decimals="4">0.0299</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate unitRef="pure" contextRef="c3_From1Jan2015To31Dec2015" decimals="3">0.038</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate>
  <us-gaap:AllocatedShareBasedCompensationExpense unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">35100</us-gaap:AllocatedShareBasedCompensationExpense>
  <us-gaap:AllocatedShareBasedCompensationExpense unitRef="usd" contextRef="c3_From1Jan2015To31Dec2015" decimals="0">54828</us-gaap:AllocatedShareBasedCompensationExpense>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross unitRef="shares" contextRef="c2_From1Jan2016To31Dec2016" decimals="INF">32000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross unitRef="shares" contextRef="c3_From1Jan2015To31Dec2015" decimals="INF">30000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAggregateIntrinsicValue unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAggregateIntrinsicValue>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod unitRef="shares" contextRef="c2_From1Jan2016To31Dec2016" decimals="INF">41350</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod>
  <us-gaap:StockGrantedDuringPeriodValueSharebasedCompensationForfeited unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">192218</us-gaap:StockGrantedDuringPeriodValueSharebasedCompensationForfeited>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares unitRef="shares" contextRef="c2_From1Jan2016To31Dec2016" decimals="INF">4850</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1 unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">25337</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares unitRef="shares" contextRef="c0_AsOf31Dec2016" decimals="INF">35350</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares unitRef="shares" contextRef="c1_AsOf31Dec2015" decimals="INF">47600</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares>
  <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">149411</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions>
  <us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions unitRef="usd" contextRef="c1_AsOf31Dec2015" decimals="0">248004</us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions>
  <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensationGross unitRef="shares" contextRef="c63_From1Jan2016To31Dec2016_BoardOfDirectorsMember" decimals="INF">14568</us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensationGross>
  <us-gaap:StockGrantedDuringPeriodValueSharebasedCompensation unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">168000</us-gaap:StockGrantedDuringPeriodValueSharebasedCompensation>
  <us-gaap:PreferredStockSharesAuthorized unitRef="shares" contextRef="c1_AsOf31Dec2015" decimals="INF">250000</us-gaap:PreferredStockSharesAuthorized>
  <us-gaap:PreferredUnitsAuthorized unitRef="shares" contextRef="c1_AsOf31Dec2015" decimals="INF">250000</us-gaap:PreferredUnitsAuthorized>
  <us-gaap:ConvertiblePreferredStockSharesReservedForFutureIssuance unitRef="shares" contextRef="c1_AsOf31Dec2015" decimals="INF">125000</us-gaap:ConvertiblePreferredStockSharesReservedForFutureIssuance>
  <us-gaap:StockRepurchaseProgramAuthorizedAmount1 unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">7500000</us-gaap:StockRepurchaseProgramAuthorizedAmount1>
  <us-gaap:StockRepurchaseProgramPeriodInForce1 contextRef="c2_From1Jan2016To31Dec2016">P12Y</us-gaap:StockRepurchaseProgramPeriodInForce1>
  <us-gaap:StockRepurchasedDuringPeriodShares unitRef="shares" contextRef="c2_From1Jan2016To31Dec2016" decimals="INF">175632</us-gaap:StockRepurchasedDuringPeriodShares>
  <us-gaap:StockRepurchasedAndRetiredDuringPeriodValue unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="-6">1950114000000</us-gaap:StockRepurchasedAndRetiredDuringPeriodValue>
  <us-gaap:StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1 unitRef="usd" contextRef="c0_AsOf31Dec2016" decimals="0">5549886</us-gaap:StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1>
  <us-gaap:ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 40%; font: 10pt Times New Roman, Times, Serif; margin-left: 1.25in&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 75%; text-align: left&quot;&gt;2017&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 22%; text-align: right&quot;&gt;142,336&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;2018&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;106,068&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;2019&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;58,474&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;2020&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; border-bottom: Black 1pt solid&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; border-bottom: Black 1pt solid&quot;&gt;8,918&lt;/td&gt;&lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;Total&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;315,796&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</us-gaap:ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock>
  <rcky:FutureStockCompensationExpenseYearOne unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">142336</rcky:FutureStockCompensationExpenseYearOne>
  <rcky:FutureStockCompensationExpenseYearTwo unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">106068</rcky:FutureStockCompensationExpenseYearTwo>
  <rcky:FutureStockCompensationExpenseYearThree unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">58474</rcky:FutureStockCompensationExpenseYearThree>
  <rcky:FutureStockCompensationExpenseYearFour unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">8918</rcky:FutureStockCompensationExpenseYearFour>
  <rcky:TotalExpectedShareBasedCompensation unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">315796</rcky:TotalExpectedShareBasedCompensation>
  <us-gaap:ScheduleOfShareBasedCompensationActivityTableTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 96%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;Shares&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;Weighted&lt;br /&gt; Average&lt;br /&gt; Exercise&lt;br /&gt; Price&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;Weighted&lt;br /&gt; Average&lt;br /&gt; Remaining&lt;br /&gt; Actual&amp;#160;Term&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;Aggregate&lt;br /&gt; Intrinsic&lt;br /&gt; Value&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 48%&quot;&gt;Options outstanding at January 1, 2015&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;23,000&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;14.57&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-left: 9pt&quot;&gt;Issued&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;30,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;13.74&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-left: 9pt&quot;&gt;Exercised&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(600&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;14.57&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 1pt; padding-left: 9pt&quot;&gt;Forfeited&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;(800&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: right&quot;&gt;14.57&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;Options outstanding at December 31, 2015&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;51,600&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;14.57&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;8.6&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Options exercisable at:&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt; padding-left: 9pt&quot;&gt;January 1, 2015&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-left: 9pt; padding-bottom: 2.5pt&quot;&gt;December 31, 2015&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; border-bottom: Black 2.5pt double&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; border-bottom: Black 2.5pt double&quot;&gt;4,000&lt;/td&gt;&lt;td style=&quot;text-align: left; padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; border-bottom: Black 2.5pt double&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right; border-bottom: Black 2.5pt double&quot;&gt;14.57&lt;/td&gt;&lt;td style=&quot;text-align: left; padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; border-bottom: Black 2.5pt double&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; border-bottom: Black 2.5pt double&quot;&gt;8.0&lt;/td&gt;&lt;td style=&quot;text-align: left; padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; border-bottom: Black 2.5pt double&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; border-bottom: Black 2.5pt double&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left; padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;Unvested options at December 31, 2015&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;47,600&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;14.04&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;8.6&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td&gt;Options outstanding at January 1, 2016&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;51,600&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;14.57&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-left: 9pt&quot;&gt;Issued&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;32,000&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;11.48&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-left: 9pt&quot;&gt;Exercised&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 1pt; padding-left: 9pt&quot;&gt;Forfeited&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;(41,350&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;)&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: right&quot;&gt;13.33&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;Options outstanding at December 31, 2016&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;42,250&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;12.85&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;8.8&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Options exercisable at:&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt; padding-left: 9pt&quot;&gt;January 1, 2016&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;4,000&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;14.57&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt; padding-left: 9pt&quot;&gt;December 31, 2016&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: right&quot;&gt;6,900&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: right&quot;&gt;14.10&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;8.4&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;Unvested options at December 31, 2016&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;35,350&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;12.60&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;8.8&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;-&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</us-gaap:ScheduleOfShareBasedCompensationActivityTableTextBlock>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber unitRef="shares" contextRef="c15_AsOf31Dec2014" decimals="INF">23000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c15_AsOf31Dec2014" decimals="2">14.57</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod unitRef="shares" contextRef="c3_From1Jan2015To31Dec2015" decimals="INF">30000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c3_From1Jan2015To31Dec2015" decimals="2">13.74</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
  <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised unitRef="shares" contextRef="c3_From1Jan2015To31Dec2015" decimals="INF">-600</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c3_From1Jan2015To31Dec2015" decimals="2">14.57</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod unitRef="shares" contextRef="c3_From1Jan2015To31Dec2015" decimals="INF">-800</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c3_From1Jan2015To31Dec2015" decimals="2">14.57</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber unitRef="shares" contextRef="c1_AsOf31Dec2015" decimals="INF">51600</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c1_AsOf31Dec2015" decimals="2">14.57</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="c3_From1Jan2015To31Dec2015">P8Y219D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber unitRef="shares" contextRef="c1_AsOf31Dec2015" decimals="INF">4000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c1_AsOf31Dec2015" decimals="2">14.57</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1 contextRef="c64_From31Dec2015To31Dec2015">P8Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1>
  <rcky:ShareBasedCompensationArrangementbyShareBasedPaymentAwardOptionsNonvestedWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c3_From1Jan2015To31Dec2015" decimals="2">14.04</rcky:ShareBasedCompensationArrangementbyShareBasedPaymentAwardOptionsNonvestedWeightedAverageExercisePrice>
  <rcky:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageRemainingContractualTerm contextRef="c3_From1Jan2015To31Dec2015">P8Y219D</rcky:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageRemainingContractualTerm>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod unitRef="shares" contextRef="c2_From1Jan2016To31Dec2016" decimals="INF">32000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c2_From1Jan2016To31Dec2016" decimals="2">11.48</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod unitRef="shares" contextRef="c2_From1Jan2016To31Dec2016" decimals="INF">-41350</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod>
  <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c2_From1Jan2016To31Dec2016" decimals="2">13.33</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber unitRef="shares" contextRef="c0_AsOf31Dec2016" decimals="INF">42250</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c0_AsOf31Dec2016" decimals="2">12.85</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="c2_From1Jan2016To31Dec2016">P8Y292D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber unitRef="shares" contextRef="c65_AsOf1Jan2016" decimals="INF">4000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c65_AsOf1Jan2016" decimals="2">14.57</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber unitRef="shares" contextRef="c0_AsOf31Dec2016" decimals="INF">6900</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
  <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c0_AsOf31Dec2016" decimals="2">14.10</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice>
  <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1 contextRef="c66_From31Dec2016To31Dec2016">P8Y146D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1>
  <rcky:ShareBasedCompensationArrangementbyShareBasedPaymentAwardOptionsNonvestedWeightedAverageExercisePrice unitRef="usdPershares" contextRef="c2_From1Jan2016To31Dec2016" decimals="2">12.60</rcky:ShareBasedCompensationArrangementbyShareBasedPaymentAwardOptionsNonvestedWeightedAverageExercisePrice>
  <rcky:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageRemainingContractualTerm contextRef="c2_From1Jan2016To31Dec2016">P8Y292D</rcky:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageRemainingContractualTerm>
  <us-gaap:CashFlowSupplementalDisclosuresTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0&quot;&gt;&lt;tr style=&quot;vertical-align: top; text-align: justify&quot;&gt;
&lt;td style=&quot;width: 0&quot;&gt;&lt;/td&gt;&lt;td style=&quot;width: 0.25in; text-align: left&quot;&gt;12.&lt;/td&gt;&lt;td style=&quot;text-align: justify&quot;&gt;SUPPLEMENTAL CASH FLOW INFORMATION&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;Supplemental cash flow information including other
cash paid for interest and Federal, state and local income taxes was as follows:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 96%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;10&quot; style=&quot;font-weight: bold; text-align: center; white-space: nowrap;&quot;&gt;Years&amp;#160;Ended&amp;#160;December&amp;#160;31,&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2016&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2015&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2014&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 55%; text-align: left; padding-bottom: 2.5pt&quot;&gt;Interest paid&lt;/td&gt;&lt;td style=&quot;width: 1%; padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 12%; border-bottom: Black 2.5pt double; text-align: right&quot;&gt;606,697&lt;/td&gt;&lt;td style=&quot;width: 1%; padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%; padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 12%; border-bottom: Black 2.5pt double; text-align: right&quot;&gt;724,651&lt;/td&gt;&lt;td style=&quot;width: 1%; padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%; padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 12%; border-bottom: Black 2.5pt double; text-align: right&quot;&gt;856,578&lt;/td&gt;&lt;td style=&quot;width: 1%; padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 2.5pt&quot;&gt;Federal, state and local income taxes paid - net of refunds&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;339,625&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;5,568,581&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;972,645&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 2.5pt&quot;&gt;Fixed asset purchases in accounts payable&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;216,523&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;92,903&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;85,488&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;</us-gaap:CashFlowSupplementalDisclosuresTextBlock>
  <us-gaap:SupplementalCashFlowInformationRelatedText contextRef="c2_From1Jan2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 96%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;10&quot; style=&quot;font-weight: bold; text-align: center; white-space: nowrap;&quot;&gt;Years&amp;#160;Ended&amp;#160;December&amp;#160;31,&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2016&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2015&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2014&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 55%; text-align: left; padding-bottom: 2.5pt&quot;&gt;Interest paid&lt;/td&gt;&lt;td style=&quot;width: 1%; padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 12%; border-bottom: Black 2.5pt double; text-align: right&quot;&gt;606,697&lt;/td&gt;&lt;td style=&quot;width: 1%; padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%; padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 12%; border-bottom: Black 2.5pt double; text-align: right&quot;&gt;724,651&lt;/td&gt;&lt;td style=&quot;width: 1%; padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%; padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 12%; border-bottom: Black 2.5pt double; text-align: right&quot;&gt;856,578&lt;/td&gt;&lt;td style=&quot;width: 1%; padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 2.5pt&quot;&gt;Federal, state and local income taxes paid - net of refunds&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;339,625&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;5,568,581&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;972,645&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 2.5pt&quot;&gt;Fixed asset purchases in accounts payable&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;216,523&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;92,903&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;85,488&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</us-gaap:SupplementalCashFlowInformationRelatedText>
  <us-gaap:InterestPaid unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">606697</us-gaap:InterestPaid>
  <us-gaap:InterestPaid unitRef="usd" contextRef="c3_From1Jan2015To31Dec2015" decimals="0">724651</us-gaap:InterestPaid>
  <us-gaap:InterestPaid unitRef="usd" contextRef="c4_From1Jan2014To31Dec2014" decimals="0">856578</us-gaap:InterestPaid>
  <us-gaap:IncomeTaxesPaidNet unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">339625</us-gaap:IncomeTaxesPaidNet>
  <us-gaap:IncomeTaxesPaidNet unitRef="usd" contextRef="c3_From1Jan2015To31Dec2015" decimals="0">5568581</us-gaap:IncomeTaxesPaidNet>
  <us-gaap:IncomeTaxesPaidNet unitRef="usd" contextRef="c4_From1Jan2014To31Dec2014" decimals="0">972645</us-gaap:IncomeTaxesPaidNet>
  <us-gaap:NoncashOrPartNoncashAcquisitionFixedAssetsAcquired1 unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">216523</us-gaap:NoncashOrPartNoncashAcquisitionFixedAssetsAcquired1>
  <us-gaap:NoncashOrPartNoncashAcquisitionFixedAssetsAcquired1 unitRef="usd" contextRef="c3_From1Jan2015To31Dec2015" decimals="0">92903</us-gaap:NoncashOrPartNoncashAcquisitionFixedAssetsAcquired1>
  <us-gaap:NoncashOrPartNoncashAcquisitionFixedAssetsAcquired1 unitRef="usd" contextRef="c4_From1Jan2014To31Dec2014" decimals="0">85488</us-gaap:NoncashOrPartNoncashAcquisitionFixedAssetsAcquired1>
  <us-gaap:SegmentReportingDisclosureTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0&quot;&gt;&lt;tr style=&quot;vertical-align: top; text-align: justify&quot;&gt;
&lt;td style=&quot;width: 0&quot;&gt;&lt;/td&gt;&lt;td style=&quot;width: 0.25in; text-align: left&quot;&gt;13.&lt;/td&gt;&lt;td style=&quot;text-align: justify&quot;&gt;SEGMENT INFORMATION&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;b&gt;&lt;i&gt;Operating Segments&lt;/i&gt;&lt;/b&gt; - We operate our
business through three business segments: wholesale, retail and military.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left&quot;&gt;&lt;b&gt;&lt;i&gt;Wholesale.&lt;/i&gt;&lt;/b&gt; In our wholesale segment,
our products are offered in over ten thousand retail locations representing a wide range of distribution channels in the U.S. and
Canada. These distribution channels vary by product line and target market and include sporting goods stores, outdoor retailers,
independent shoe retailers, hardware stores, catalogs, mass merchants, uniform stores, farm store chains, specialty safety stores
and other specialty retailers.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left&quot;&gt;&lt;b&gt;&lt;i&gt;Retail.&lt;/i&gt;&lt;/b&gt; In our
retail segment, we primarily sell our products directly to consumers through our consumer and business direct websites and our
Rocky outlet store. We also operate four mobile trucks to service the New York Transit Authority&amp;#x2019;s employees. Through our
outlet store, we generally sell first quality or discontinued products in addition to a limited amount of factory damaged goods,
which typically carry lower gross margins.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left&quot;&gt;&lt;b&gt;&lt;i&gt;Military.&lt;/i&gt;&lt;/b&gt; While we are focused on continuing
to build our wholesale and retail business, we also actively bid, from time to time, on footwear contracts with the U.S. military.
Our sales under such contracts are dependent on us winning the bids for these contracts.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;We are currently fulfilling several multiyear contracts
for the U.S. military. Total sales to the U.S. military represented 14.4%, 6.5% and 2.8% of total net sales for the years ending
December 31, 2016, 2015 and 2014, respectively.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;The following is a summary of segment results for
the Wholesale, Retail, and Military segments. Certain amounts from prior year have been reclassified to conform to current year
presentation.&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;10&quot; style=&quot;font-weight: bold; text-align: center; white-space: nowrap;&quot;&gt;Years&amp;#160;Ended&amp;#160;December&amp;#160;31,&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2016&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2015&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2014&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;NET SALES:&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;width: 55%; padding-left: 9pt&quot;&gt;Wholesale&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 12%; text-align: right&quot;&gt;176,937,595&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 12%; text-align: right&quot;&gt;206,072,657&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 12%; text-align: right&quot;&gt;233,898,250&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-left: 9pt&quot;&gt;Retail&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;45,933,811&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;45,808,705&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;44,347,775&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 1pt; padding-left: 9pt&quot;&gt;Military&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;37,387,178&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;17,420,661&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;7,996,144&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 2.5pt; padding-left: 0.25in&quot;&gt;Total Net Sales&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;260,258,584&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;269,302,023&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;286,242,169&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;GROSS MARGIN:&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-left: 9pt&quot;&gt;Wholesale&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;53,497,843&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;65,979,792&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;75,840,977&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-left: 9pt&quot;&gt;Retail&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;21,077,597&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;20,621,884&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;19,449,609&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 1pt; padding-left: 9pt&quot;&gt;Military&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;2,154,650&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;2,290,163&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;1,070,139&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 2.5pt; padding-left: 0.25in&quot;&gt;Total Gross Margin&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;76,730,090&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;88,891,839&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;96,360,725&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;Segment asset information is not prepared or used
to assess segment performance.&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;&lt;b&gt;&lt;i&gt;Product Group Information&lt;/i&gt;&lt;/b&gt; - The following
is supplemental information on net sales by product group:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 96%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2016&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;%&amp;#160;of&lt;br /&gt;
Sales&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2015&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;%&amp;#160;of&lt;br /&gt;
Sales&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2014&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;%&amp;#160;of&lt;br /&gt; Sales&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 22%; text-align: left; text-indent: -0.1in; padding-left: 0.1in&quot;&gt;Work footwear&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;111,156,688&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;42.7&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;%&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;120,422,188&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;44.7&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;%&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;131,510,217&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;45.9&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; text-indent: -0.1in; padding-left: 0.1in&quot;&gt;Western footwear&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;38,970,631&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;15.0&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;43,435,734&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;16.1&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;45,475,880&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;15.9&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; text-indent: -0.1in; padding-left: 0.1in&quot;&gt;Duty and commercial military footwear&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;37,081,857&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;14.2&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;33,341,424&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;12.4&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;38,174,738&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;13.3&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; text-indent: -0.1in; padding-left: 0.1in&quot;&gt;Lifestyle footwear&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;15,571,965&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;6.0&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;23,370,822&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;8.7&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;25,823,220&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;9.0&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; text-indent: -0.1in; padding-left: 0.1in&quot;&gt;Outdoor footwear&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;13,318,525&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;5.1&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;20,688,005&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;7.7&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;24,606,151&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;8.6&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; text-indent: -0.1in; padding-left: 0.1in&quot;&gt;Military footwear&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;37,387,178&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;14.4&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;17,420,661&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;6.5&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;7,996,144&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2.8&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-indent: -0.1in; padding-left: 0.1in&quot;&gt;Apparel&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,861,071&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1.1&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;5,662,277&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2.1&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;7,471,005&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2.6&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-indent: -0.1in; padding-left: 0.1in&quot;&gt;Other&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;3,464,667&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1.3&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;4,155,137&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1.5&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;4,100,128&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1.4&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; text-indent: -0.1in; padding-left: 0.1in; padding-bottom: 1pt&quot;&gt;Royalty income&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; border-bottom: Black 1pt solid&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; border-bottom: Black 1pt solid&quot;&gt;446,002&lt;/td&gt;&lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; border-bottom: Black 1pt solid&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; border-bottom: Black 1pt solid&quot;&gt;0.2&lt;/td&gt;&lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;%&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; border-bottom: Black 1pt solid&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; border-bottom: Black 1pt solid&quot;&gt;805,775&lt;/td&gt;&lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; border-bottom: Black 1pt solid&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; border-bottom: Black 1pt solid&quot;&gt;0.3&lt;/td&gt;&lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;%&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; border-bottom: Black 1pt solid&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; border-bottom: Black 1pt solid&quot;&gt;1,084,686&lt;/td&gt;&lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; border-bottom: Black 1pt solid&quot;&gt;0.4&lt;/td&gt;&lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt; text-indent: -0.1in; padding-left: 0.1in&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;260,258,584&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;100&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;%&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;269,302,023&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;100&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;%&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;286,242,169&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;100&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left; margin-left: 0.25in&quot;&gt;Net sales to foreign countries, primarily Canada,
represented approximately 2.8% of net sales in 2016, 4.8% of net sales in 2015 and 6.3% of net sales in 2014.&lt;/p&gt;&lt;br/&gt;</us-gaap:SegmentReportingDisclosureTextBlock>
  <rcky:GovernmentContractPercentageOfTotalNetSales unitRef="pure" contextRef="c2_From1Jan2016To31Dec2016" decimals="3">0.144</rcky:GovernmentContractPercentageOfTotalNetSales>
  <rcky:GovernmentContractPercentageOfTotalNetSales unitRef="pure" contextRef="c3_From1Jan2015To31Dec2015" decimals="3">0.065</rcky:GovernmentContractPercentageOfTotalNetSales>
  <rcky:GovernmentContractPercentageOfTotalNetSales unitRef="pure" contextRef="c4_From1Jan2014To31Dec2014" decimals="3">0.028</rcky:GovernmentContractPercentageOfTotalNetSales>
  <rcky:ForeignSalesPercentage unitRef="pure" contextRef="c2_From1Jan2016To31Dec2016" decimals="3">0.028</rcky:ForeignSalesPercentage>
  <rcky:ForeignSalesPercentage unitRef="pure" contextRef="c3_From1Jan2015To31Dec2015" decimals="3">0.048</rcky:ForeignSalesPercentage>
  <rcky:ForeignSalesPercentage unitRef="pure" contextRef="c4_From1Jan2014To31Dec2014" decimals="3">0.063</rcky:ForeignSalesPercentage>
  <us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;10&quot; style=&quot;font-weight: bold; text-align: center; white-space: nowrap;&quot;&gt;Years&amp;#160;Ended&amp;#160;December&amp;#160;31,&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2016&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2015&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2014&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;NET SALES:&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;width: 55%; padding-left: 9pt&quot;&gt;Wholesale&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 12%; text-align: right&quot;&gt;176,937,595&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 12%; text-align: right&quot;&gt;206,072,657&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 12%; text-align: right&quot;&gt;233,898,250&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-left: 9pt&quot;&gt;Retail&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;45,933,811&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;45,808,705&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;44,347,775&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 1pt; padding-left: 9pt&quot;&gt;Military&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;37,387,178&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;17,420,661&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;7,996,144&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 2.5pt; padding-left: 0.25in&quot;&gt;Total Net Sales&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;260,258,584&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;269,302,023&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;286,242,169&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;GROSS MARGIN:&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-left: 9pt&quot;&gt;Wholesale&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;53,497,843&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;65,979,792&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;75,840,977&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-left: 9pt&quot;&gt;Retail&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;21,077,597&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;20,621,884&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;19,449,609&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 1pt; padding-left: 9pt&quot;&gt;Military&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;2,154,650&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;2,290,163&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 1pt solid; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 1pt solid; text-align: right&quot;&gt;1,070,139&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 2.5pt; padding-left: 0.25in&quot;&gt;Total Gross Margin&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;76,730,090&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;88,891,839&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;96,360,725&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock>
  <rcky:NetSales_Segment_Revenue unitRef="usd" contextRef="c67_From1Jan2016To31Dec2016_Wholesale_Member" decimals="0">176937595</rcky:NetSales_Segment_Revenue>
  <rcky:NetSales_Segment_Revenue unitRef="usd" contextRef="c68_From1Jan2015To31Dec2015_Wholesale_Member" decimals="0">206072657</rcky:NetSales_Segment_Revenue>
  <rcky:NetSales_Segment_Revenue unitRef="usd" contextRef="c69_From1Jan2014To31Dec2014_Wholesale_Member" decimals="0">233898250</rcky:NetSales_Segment_Revenue>
  <rcky:NetSales_Segment_Revenue unitRef="usd" contextRef="c70_From1Jan2016To31Dec2016_Retail_Member" decimals="0">45933811</rcky:NetSales_Segment_Revenue>
  <rcky:NetSales_Segment_Revenue unitRef="usd" contextRef="c71_From1Jan2015To31Dec2015_Retail_Member" decimals="0">45808705</rcky:NetSales_Segment_Revenue>
  <rcky:NetSales_Segment_Revenue unitRef="usd" contextRef="c72_From1Jan2014To31Dec2014_Retail_Member" decimals="0">44347775</rcky:NetSales_Segment_Revenue>
  <rcky:NetSales_Segment_Revenue unitRef="usd" contextRef="c73_From1Jan2016To31Dec2016_Military_Member" decimals="0">37387178</rcky:NetSales_Segment_Revenue>
  <rcky:NetSales_Segment_Revenue unitRef="usd" contextRef="c74_From1Jan2015To31Dec2015_Military_Member" decimals="0">17420661</rcky:NetSales_Segment_Revenue>
  <rcky:NetSales_Segment_Revenue unitRef="usd" contextRef="c75_From1Jan2014To31Dec2014_Military_Member" decimals="0">7996144</rcky:NetSales_Segment_Revenue>
  <rcky:SalesRevenueSegment unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">260258584</rcky:SalesRevenueSegment>
  <rcky:SalesRevenueSegment unitRef="usd" contextRef="c3_From1Jan2015To31Dec2015" decimals="0">269302023</rcky:SalesRevenueSegment>
  <rcky:SalesRevenueSegment unitRef="usd" contextRef="c4_From1Jan2014To31Dec2014" decimals="0">286242169</rcky:SalesRevenueSegment>
  <rcky:SegmentOperatingProfit unitRef="usd" contextRef="c76_From1Jan2016To31Dec2016_Wholesale_Member" decimals="0">53497843</rcky:SegmentOperatingProfit>
  <rcky:SegmentOperatingProfit unitRef="usd" contextRef="c77_From1Jan2015To31Dec2015_Wholesale_Member" decimals="0">65979792</rcky:SegmentOperatingProfit>
  <rcky:SegmentOperatingProfit unitRef="usd" contextRef="c78_From1Jan2014To31Dec2014_Wholesale_Member" decimals="0">75840977</rcky:SegmentOperatingProfit>
  <rcky:SegmentOperatingProfit unitRef="usd" contextRef="c79_From1Jan2016To31Dec2016_Retail_Member" decimals="0">21077597</rcky:SegmentOperatingProfit>
  <rcky:SegmentOperatingProfit unitRef="usd" contextRef="c80_From1Jan2015To31Dec2015_Retail_Member" decimals="0">20621884</rcky:SegmentOperatingProfit>
  <rcky:SegmentOperatingProfit unitRef="usd" contextRef="c81_From1Jan2014To31Dec2014_Retail_Member" decimals="0">19449609</rcky:SegmentOperatingProfit>
  <rcky:SegmentOperatingProfit unitRef="usd" contextRef="c82_From1Jan2016To31Dec2016_Military_Member" decimals="0">2154650</rcky:SegmentOperatingProfit>
  <rcky:SegmentOperatingProfit unitRef="usd" contextRef="c83_From1Jan2015To31Dec2015_Military_Member" decimals="0">2290163</rcky:SegmentOperatingProfit>
  <rcky:SegmentOperatingProfit unitRef="usd" contextRef="c84_From1Jan2014To31Dec2014_Military_Member" decimals="0">1070139</rcky:SegmentOperatingProfit>
  <rcky:SegmentOperatingProfitorLoss unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">76730090</rcky:SegmentOperatingProfitorLoss>
  <rcky:SegmentOperatingProfitorLoss unitRef="usd" contextRef="c3_From1Jan2015To31Dec2015" decimals="0">88891839</rcky:SegmentOperatingProfitorLoss>
  <rcky:SegmentOperatingProfitorLoss unitRef="usd" contextRef="c4_From1Jan2014To31Dec2014" decimals="0">96360725</rcky:SegmentOperatingProfitorLoss>
  <us-gaap:ScheduleOfProductInformationTableTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 96%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2016&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;%&amp;#160;of&lt;br /&gt;
Sales&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2015&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;%&amp;#160;of&lt;br /&gt;
Sales&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2014&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;%&amp;#160;of&lt;br /&gt; Sales&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;width: 22%; text-align: left; text-indent: -0.1in; padding-left: 0.1in&quot;&gt;Work footwear&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;111,156,688&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;42.7&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;%&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;120,422,188&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;44.7&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;%&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;131,510,217&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 10%; text-align: right&quot;&gt;45.9&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; text-indent: -0.1in; padding-left: 0.1in&quot;&gt;Western footwear&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;38,970,631&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;15.0&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;43,435,734&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;16.1&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;45,475,880&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;15.9&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; text-indent: -0.1in; padding-left: 0.1in&quot;&gt;Duty and commercial military footwear&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;37,081,857&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;14.2&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;33,341,424&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;12.4&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;38,174,738&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;13.3&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; text-indent: -0.1in; padding-left: 0.1in&quot;&gt;Lifestyle footwear&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;15,571,965&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;6.0&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;23,370,822&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;8.7&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;25,823,220&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;9.0&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; text-indent: -0.1in; padding-left: 0.1in&quot;&gt;Outdoor footwear&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;13,318,525&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;5.1&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;20,688,005&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;7.7&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;24,606,151&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;8.6&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left; text-indent: -0.1in; padding-left: 0.1in&quot;&gt;Military footwear&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;37,387,178&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;14.4&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;17,420,661&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;6.5&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;7,996,144&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2.8&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-indent: -0.1in; padding-left: 0.1in&quot;&gt;Apparel&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,861,071&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1.1&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;5,662,277&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2.1&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;7,471,005&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2.6&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-indent: -0.1in; padding-left: 0.1in&quot;&gt;Other&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;3,464,667&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1.3&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;4,155,137&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1.5&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;4,100,128&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1.4&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left; text-indent: -0.1in; padding-left: 0.1in; padding-bottom: 1pt&quot;&gt;Royalty income&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; border-bottom: Black 1pt solid&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; border-bottom: Black 1pt solid&quot;&gt;446,002&lt;/td&gt;&lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; border-bottom: Black 1pt solid&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; border-bottom: Black 1pt solid&quot;&gt;0.2&lt;/td&gt;&lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;%&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; border-bottom: Black 1pt solid&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; border-bottom: Black 1pt solid&quot;&gt;805,775&lt;/td&gt;&lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; border-bottom: Black 1pt solid&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; border-bottom: Black 1pt solid&quot;&gt;0.3&lt;/td&gt;&lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;%&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; border-bottom: Black 1pt solid&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; border-bottom: Black 1pt solid&quot;&gt;1,084,686&lt;/td&gt;&lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right; border-bottom: Black 1pt solid&quot;&gt;0.4&lt;/td&gt;&lt;td style=&quot;text-align: left; padding-bottom: 1pt&quot;&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-bottom: 2.5pt; text-indent: -0.1in; padding-left: 0.1in&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;260,258,584&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;100&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;%&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;269,302,023&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;100&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;%&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;286,242,169&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;border-bottom: Black 2.5pt double; text-align: right&quot;&gt;100&lt;/td&gt;&lt;td style=&quot;padding-bottom: 2.5pt; text-align: left&quot;&gt;%&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</us-gaap:ScheduleOfProductInformationTableTextBlock>
  <us-gaap:RevenueOtherManufacturedProducts unitRef="usd" contextRef="c85_From1Jan2016To31Dec2016_Work_Member" decimals="0">111156688</us-gaap:RevenueOtherManufacturedProducts>
  <rcky:SalesRevenueGoodsNetPercentage unitRef="pure" contextRef="c86_AsOf31Dec2016_Work_Member" decimals="3">0.427</rcky:SalesRevenueGoodsNetPercentage>
  <us-gaap:RevenueOtherManufacturedProducts unitRef="usd" contextRef="c87_From1Jan2015To31Dec2015_Work_Member" decimals="0">120422188</us-gaap:RevenueOtherManufacturedProducts>
  <rcky:SalesRevenueGoodsNetPercentage unitRef="pure" contextRef="c88_AsOf31Dec2015_Work_Member" decimals="3">0.447</rcky:SalesRevenueGoodsNetPercentage>
  <us-gaap:RevenueOtherManufacturedProducts unitRef="usd" contextRef="c89_From1Jan2014To31Dec2014_Work_Member" decimals="0">131510217</us-gaap:RevenueOtherManufacturedProducts>
  <rcky:SalesRevenueGoodsNetPercentage unitRef="pure" contextRef="c90_AsOf31Dec2014_Work_Member" decimals="3">0.459</rcky:SalesRevenueGoodsNetPercentage>
  <us-gaap:RevenueOtherManufacturedProducts unitRef="usd" contextRef="c91_From1Jan2016To31Dec2016_Western_Member" decimals="0">38970631</us-gaap:RevenueOtherManufacturedProducts>
  <rcky:SalesRevenueGoodsNetPercentage unitRef="pure" contextRef="c92_AsOf31Dec2016_Western_Member" decimals="3">0.150</rcky:SalesRevenueGoodsNetPercentage>
  <us-gaap:RevenueOtherManufacturedProducts unitRef="usd" contextRef="c93_From1Jan2015To31Dec2015_Western_Member" decimals="0">43435734</us-gaap:RevenueOtherManufacturedProducts>
  <rcky:SalesRevenueGoodsNetPercentage unitRef="pure" contextRef="c94_AsOf31Dec2015_Western_Member" decimals="3">0.161</rcky:SalesRevenueGoodsNetPercentage>
  <us-gaap:RevenueOtherManufacturedProducts unitRef="usd" contextRef="c95_From1Jan2014To31Dec2014_Western_Member" decimals="0">45475880</us-gaap:RevenueOtherManufacturedProducts>
  <rcky:SalesRevenueGoodsNetPercentage unitRef="pure" contextRef="c96_AsOf31Dec2014_Western_Member" decimals="3">0.159</rcky:SalesRevenueGoodsNetPercentage>
  <us-gaap:RevenueOtherManufacturedProducts unitRef="usd" contextRef="c97_From1Jan2016To31Dec2016_Commercial_Military_Member" decimals="0">37081857</us-gaap:RevenueOtherManufacturedProducts>
  <rcky:SalesRevenueGoodsNetPercentage unitRef="pure" contextRef="c98_AsOf31Dec2016_Commercial_Military_Member" decimals="3">0.142</rcky:SalesRevenueGoodsNetPercentage>
  <us-gaap:RevenueOtherManufacturedProducts unitRef="usd" contextRef="c99_From1Jan2015To31Dec2015_Commercial_Military_Member" decimals="0">33341424</us-gaap:RevenueOtherManufacturedProducts>
  <rcky:SalesRevenueGoodsNetPercentage unitRef="pure" contextRef="c100_AsOf31Dec2015_Commercial_Military_Member" decimals="3">0.124</rcky:SalesRevenueGoodsNetPercentage>
  <us-gaap:RevenueOtherManufacturedProducts unitRef="usd" contextRef="c101_From1Jan2014To31Dec2014_Commercial_Military_Member" decimals="0">38174738</us-gaap:RevenueOtherManufacturedProducts>
  <rcky:SalesRevenueGoodsNetPercentage unitRef="pure" contextRef="c102_AsOf31Dec2014_Commercial_Military_Member" decimals="3">0.133</rcky:SalesRevenueGoodsNetPercentage>
  <us-gaap:RevenueOtherManufacturedProducts unitRef="usd" contextRef="c103_From1Jan2016To31Dec2016_Lifestyle_Member" decimals="0">15571965</us-gaap:RevenueOtherManufacturedProducts>
  <rcky:SalesRevenueGoodsNetPercentage unitRef="pure" contextRef="c104_AsOf31Dec2016_Lifestyle_Member" decimals="3">0.060</rcky:SalesRevenueGoodsNetPercentage>
  <us-gaap:RevenueOtherManufacturedProducts unitRef="usd" contextRef="c105_From1Jan2015To31Dec2015_Lifestyle_Member" decimals="0">23370822</us-gaap:RevenueOtherManufacturedProducts>
  <rcky:SalesRevenueGoodsNetPercentage unitRef="pure" contextRef="c106_AsOf31Dec2015_Lifestyle_Member" decimals="3">0.087</rcky:SalesRevenueGoodsNetPercentage>
  <us-gaap:RevenueOtherManufacturedProducts unitRef="usd" contextRef="c107_From1Jan2014To31Dec2014_Lifestyle_Member" decimals="0">25823220</us-gaap:RevenueOtherManufacturedProducts>
  <rcky:SalesRevenueGoodsNetPercentage unitRef="pure" contextRef="c108_AsOf31Dec2014_Lifestyle_Member" decimals="3">0.090</rcky:SalesRevenueGoodsNetPercentage>
  <us-gaap:RevenueOtherManufacturedProducts unitRef="usd" contextRef="c109_From1Jan2016To31Dec2016_Outdoor_Member" decimals="0">13318525</us-gaap:RevenueOtherManufacturedProducts>
  <rcky:SalesRevenueGoodsNetPercentage unitRef="pure" contextRef="c110_AsOf31Dec2016_Outdoor_Member" decimals="3">0.051</rcky:SalesRevenueGoodsNetPercentage>
  <us-gaap:RevenueOtherManufacturedProducts unitRef="usd" contextRef="c111_From1Jan2015To31Dec2015_Outdoor_Member" decimals="0">20688005</us-gaap:RevenueOtherManufacturedProducts>
  <rcky:SalesRevenueGoodsNetPercentage unitRef="pure" contextRef="c112_AsOf31Dec2015_Outdoor_Member" decimals="3">0.077</rcky:SalesRevenueGoodsNetPercentage>
  <us-gaap:RevenueOtherManufacturedProducts unitRef="usd" contextRef="c113_From1Jan2014To31Dec2014_Outdoor_Member" decimals="0">24606151</us-gaap:RevenueOtherManufacturedProducts>
  <rcky:SalesRevenueGoodsNetPercentage unitRef="pure" contextRef="c114_AsOf31Dec2014_Outdoor_Member" decimals="3">0.086</rcky:SalesRevenueGoodsNetPercentage>
  <us-gaap:RevenueOtherManufacturedProducts unitRef="usd" contextRef="c115_From1Jan2016To31Dec2016_Military_Member" decimals="0">37387178</us-gaap:RevenueOtherManufacturedProducts>
  <rcky:SalesRevenueGoodsNetPercentage unitRef="pure" contextRef="c116_AsOf31Dec2016_Military_Member" decimals="3">0.144</rcky:SalesRevenueGoodsNetPercentage>
  <us-gaap:RevenueOtherManufacturedProducts unitRef="usd" contextRef="c117_From1Jan2015To31Dec2015_Military_Member" decimals="0">17420661</us-gaap:RevenueOtherManufacturedProducts>
  <rcky:SalesRevenueGoodsNetPercentage unitRef="pure" contextRef="c118_AsOf31Dec2015_Military_Member" decimals="3">0.065</rcky:SalesRevenueGoodsNetPercentage>
  <us-gaap:RevenueOtherManufacturedProducts unitRef="usd" contextRef="c119_From1Jan2014To31Dec2014_Military_Member" decimals="0">7996144</us-gaap:RevenueOtherManufacturedProducts>
  <rcky:SalesRevenueGoodsNetPercentage unitRef="pure" contextRef="c120_AsOf31Dec2014_Military_Member" decimals="3">0.028</rcky:SalesRevenueGoodsNetPercentage>
  <us-gaap:RevenueOtherManufacturedProducts unitRef="usd" contextRef="c121_From1Jan2016To31Dec2016_Apparel_Member" decimals="0">2861071</us-gaap:RevenueOtherManufacturedProducts>
  <rcky:SalesRevenueGoodsNetPercentage unitRef="pure" contextRef="c122_AsOf31Dec2016_Apparel_Member" decimals="3">0.011</rcky:SalesRevenueGoodsNetPercentage>
  <us-gaap:RevenueOtherManufacturedProducts unitRef="usd" contextRef="c123_From1Jan2015To31Dec2015_Apparel_Member" decimals="0">5662277</us-gaap:RevenueOtherManufacturedProducts>
  <rcky:SalesRevenueGoodsNetPercentage unitRef="pure" contextRef="c124_AsOf31Dec2015_Apparel_Member" decimals="3">0.021</rcky:SalesRevenueGoodsNetPercentage>
  <us-gaap:RevenueOtherManufacturedProducts unitRef="usd" contextRef="c125_From1Jan2014To31Dec2014_Apparel_Member" decimals="0">7471005</us-gaap:RevenueOtherManufacturedProducts>
  <rcky:SalesRevenueGoodsNetPercentage unitRef="pure" contextRef="c126_AsOf31Dec2014_Apparel_Member" decimals="3">0.026</rcky:SalesRevenueGoodsNetPercentage>
  <us-gaap:RevenueOtherManufacturedProducts unitRef="usd" contextRef="c127_From1Jan2016To31Dec2016_Other_Member" decimals="0">3464667</us-gaap:RevenueOtherManufacturedProducts>
  <rcky:SalesRevenueGoodsNetPercentage unitRef="pure" contextRef="c128_AsOf31Dec2016_Other_Member" decimals="3">0.013</rcky:SalesRevenueGoodsNetPercentage>
  <us-gaap:RevenueOtherManufacturedProducts unitRef="usd" contextRef="c129_From1Jan2015To31Dec2015_Other_Member" decimals="0">4155137</us-gaap:RevenueOtherManufacturedProducts>
  <rcky:SalesRevenueGoodsNetPercentage unitRef="pure" contextRef="c130_AsOf31Dec2015_Other_Member" decimals="3">0.015</rcky:SalesRevenueGoodsNetPercentage>
  <us-gaap:RevenueOtherManufacturedProducts unitRef="usd" contextRef="c131_From1Jan2014To31Dec2014_Other_Member" decimals="0">4100128</us-gaap:RevenueOtherManufacturedProducts>
  <rcky:SalesRevenueGoodsNetPercentage unitRef="pure" contextRef="c132_AsOf31Dec2014_Other_Member" decimals="3">0.014</rcky:SalesRevenueGoodsNetPercentage>
  <us-gaap:RevenueOtherManufacturedProducts unitRef="usd" contextRef="c133_From1Jan2016To31Dec2016_Royalty_Income_Member" decimals="0">446002</us-gaap:RevenueOtherManufacturedProducts>
  <rcky:SalesRevenueGoodsNetPercentage unitRef="pure" contextRef="c134_AsOf31Dec2016_Royalty_Income_Member" decimals="3">0.002</rcky:SalesRevenueGoodsNetPercentage>
  <us-gaap:RevenueOtherManufacturedProducts unitRef="usd" contextRef="c135_From1Jan2015To31Dec2015_Royalty_Income_Member" decimals="0">805775</us-gaap:RevenueOtherManufacturedProducts>
  <rcky:SalesRevenueGoodsNetPercentage unitRef="pure" contextRef="c136_AsOf31Dec2015_Royalty_Income_Member" decimals="3">0.003</rcky:SalesRevenueGoodsNetPercentage>
  <us-gaap:RevenueOtherManufacturedProducts unitRef="usd" contextRef="c137_From1Jan2014To31Dec2014_Royalty_Income_Member" decimals="0">1084686</us-gaap:RevenueOtherManufacturedProducts>
  <rcky:SalesRevenueGoodsNetPercentage unitRef="pure" contextRef="c138_AsOf31Dec2014_Royalty_Income_Member" decimals="3">0.004</rcky:SalesRevenueGoodsNetPercentage>
  <us-gaap:RevenueOtherManufacturedProducts unitRef="usd" contextRef="c2_From1Jan2016To31Dec2016" decimals="0">260258584</us-gaap:RevenueOtherManufacturedProducts>
  <rcky:SalesRevenueGoodsNetPercentage unitRef="pure" contextRef="c0_AsOf31Dec2016" decimals="2">1.00</rcky:SalesRevenueGoodsNetPercentage>
  <us-gaap:RevenueOtherManufacturedProducts unitRef="usd" contextRef="c3_From1Jan2015To31Dec2015" decimals="0">269302023</us-gaap:RevenueOtherManufacturedProducts>
  <rcky:SalesRevenueGoodsNetPercentage unitRef="pure" contextRef="c1_AsOf31Dec2015" decimals="2">1.00</rcky:SalesRevenueGoodsNetPercentage>
  <us-gaap:RevenueOtherManufacturedProducts unitRef="usd" contextRef="c4_From1Jan2014To31Dec2014" decimals="0">286242169</us-gaap:RevenueOtherManufacturedProducts>
  <rcky:SalesRevenueGoodsNetPercentage unitRef="pure" contextRef="c15_AsOf31Dec2014" decimals="2">1.00</rcky:SalesRevenueGoodsNetPercentage>
  <us-gaap:QuarterlyFinancialInformationTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0&quot;&gt;&lt;tr style=&quot;vertical-align: top; text-align: justify&quot;&gt;
&lt;td style=&quot;width: 0&quot;&gt;&lt;/td&gt;&lt;td style=&quot;width: 0.25in; text-align: left&quot;&gt;14.&lt;/td&gt;&lt;td style=&quot;text-align: justify&quot;&gt;QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;The following is a summary of the unaudited quarterly
results of operations for the years ended December 31, 2016 and 2015:&lt;/p&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 96%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;text-align: left; white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;1st&amp;#160;Quarter&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2nd&amp;#160;Quarter&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;3rd&amp;#160;Quarter&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;4th&amp;#160;Quarter&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;Total&amp;#160;Year&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;font-weight: bold; text-align: center&quot;&gt;2016&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;width: 30%; text-align: left&quot;&gt;Net sales&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 11%; text-align: right&quot;&gt;57,529,945&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 11%; text-align: right&quot;&gt;62,560,094&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 11%; text-align: right&quot;&gt;73,218,247&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 11%; text-align: right&quot;&gt;66,950,298&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 11%; text-align: right&quot;&gt;260,258,584&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Gross margin&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;18,910,892&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;16,263,260&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;19,765,760&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;21,790,178&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;76,730,090&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Net (loss) income&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(191,450&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(1,759,329&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;445,629&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(634,246&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(2,139,396&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Dividends paid&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;834,228&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;822,913&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;823,564&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;816,361&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;3,297,066&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Net (loss) income per common share:&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-left: 9pt; text-align: left&quot;&gt;Basic&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(0.03&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(0.23&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;0.06&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(0.09&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(0.29&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-left: 9pt; text-align: left&quot;&gt;Diluted&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(0.03&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(0.23&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;0.06&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(0.09&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(0.29&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 96%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;text-align: left; white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;1st&amp;#160;Quarter&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2nd&amp;#160;Quarter&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;3rd&amp;#160;Quarter&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;4th&amp;#160;Quarter&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;Total&amp;#160;Year&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;font-weight: bold; text-align: center&quot;&gt;2015&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;width: 30%; text-align: left&quot;&gt;Net sales&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 11%; text-align: right&quot;&gt;65,451,303&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 11%; text-align: right&quot;&gt;68,583,196&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 11%; text-align: right&quot;&gt;70,001,496&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 11%; text-align: right&quot;&gt;65,266,028&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 11%; text-align: right&quot;&gt;269,302,023&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Gross margin&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;21,971,310&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;22,648,633&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;22,117,477&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;22,154,419&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;88,891,839&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Net income&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1,413,947&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,002,673&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1,803,667&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1,382,870&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;6,603,157&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Dividends paid&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;755,953&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;831,827&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;832,073&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;832,401&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;3,252,254&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Net income per common share:&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-left: 9pt; text-align: left&quot;&gt;Basic&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;0.19&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;0.26&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;0.24&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;0.18&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;0.87&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-left: 9pt; text-align: left&quot;&gt;Diluted&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;0.19&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;0.26&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;0.24&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;0.18&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;0.87&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;br/&gt;</us-gaap:QuarterlyFinancialInformationTextBlock>
  <us-gaap:ScheduleOfQuarterlyFinancialInformationTableTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 96%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;text-align: left; white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;1st&amp;#160;Quarter&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2nd&amp;#160;Quarter&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;3rd&amp;#160;Quarter&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;4th&amp;#160;Quarter&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;Total&amp;#160;Year&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;font-weight: bold; text-align: center&quot;&gt;2016&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;width: 30%; text-align: left&quot;&gt;Net sales&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 11%; text-align: right&quot;&gt;57,529,945&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 11%; text-align: right&quot;&gt;62,560,094&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 11%; text-align: right&quot;&gt;73,218,247&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 11%; text-align: right&quot;&gt;66,950,298&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 11%; text-align: right&quot;&gt;260,258,584&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Gross margin&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;18,910,892&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;16,263,260&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;19,765,760&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;21,790,178&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;76,730,090&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Net (loss) income&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(191,450&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(1,759,329&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;445,629&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(634,246&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(2,139,396&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Dividends paid&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;834,228&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;822,913&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;823,564&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;816,361&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;3,297,066&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Net (loss) income per common share:&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-left: 9pt; text-align: left&quot;&gt;Basic&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(0.03&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(0.23&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;0.06&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(0.09&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(0.29&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-left: 9pt; text-align: left&quot;&gt;Diluted&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(0.03&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(0.23&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;0.06&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(0.09&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;(0.29&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;)&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;table cellpadding=&quot;0&quot; cellspacing=&quot;0&quot; style=&quot;border-collapse: collapse; width: 96%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in&quot;&gt;
&lt;tr style=&quot;vertical-align: bottom&quot;&gt;
    &lt;td style=&quot;text-align: left; white-space: nowrap;&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;1st&amp;#160;Quarter&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;2nd&amp;#160;Quarter&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;3rd&amp;#160;Quarter&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;4th&amp;#160;Quarter&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;font-weight: bold; padding-bottom: 1pt&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td colspan=&quot;2&quot; style=&quot;font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;&quot;&gt;Total&amp;#160;Year&lt;/td&gt;&lt;td style=&quot;padding-bottom: 1pt; font-weight: bold&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;font-weight: bold; text-align: center&quot;&gt;2015&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;width: 30%; text-align: left&quot;&gt;Net sales&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 11%; text-align: right&quot;&gt;65,451,303&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 11%; text-align: right&quot;&gt;68,583,196&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 11%; text-align: right&quot;&gt;70,001,496&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 11%; text-align: right&quot;&gt;65,266,028&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;width: 1%&quot;&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;width: 1%; text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;width: 11%; text-align: right&quot;&gt;269,302,023&lt;/td&gt;&lt;td style=&quot;width: 1%; text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Gross margin&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;21,971,310&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;22,648,633&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;22,117,477&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;22,154,419&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;88,891,839&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Net income&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1,413,947&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;2,002,673&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1,803,667&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;1,382,870&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;6,603,157&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Dividends paid&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;755,953&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;831,827&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;832,073&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;832,401&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;3,252,254&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;Net income per common share:&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; &quot;&gt;
    &lt;td style=&quot;padding-left: 9pt; text-align: left&quot;&gt;Basic&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
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    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;0.26&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;0.24&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;0.18&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;0.87&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style=&quot;vertical-align: bottom; background-color: rgb(204,238,255)&quot;&gt;
    &lt;td style=&quot;padding-left: 9pt; text-align: left&quot;&gt;Diluted&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;0.19&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;0.26&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;0.24&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;0.18&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;
    &lt;td style=&quot;text-align: left&quot;&gt;$&lt;/td&gt;&lt;td style=&quot;text-align: right&quot;&gt;0.87&lt;/td&gt;&lt;td style=&quot;text-align: left&quot;&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;
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  <us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="c2_From1Jan2016To31Dec2016">&lt;p style=&quot;font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in&quot;&gt;15. COMMITMENTS AND CONTINGENCIES&lt;/p&gt;&lt;br/&gt;&lt;p style=&quot;font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in&quot;&gt;We are, from time to time, a party to litigation
which arises in the normal course of business. Although the ultimate resolution of pending proceedings cannot be determined, in
the opinion of management, the resolution of such proceedings in the aggregate will not have a material adverse effect on our financial
position, results of operations, or liquidity.&lt;/p&gt;&lt;br/&gt;</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
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</TEXT>
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<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>9
<FILENAME>rcky-20161231.xsd
<DESCRIPTION>XBRL TAXONOMY EXTENSION SCHEMA
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
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<!-- Created: Wed Mar 08 17:37:59 EST 2017 -->
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      <link:roleType roleURI="http://www.rockybrands.com/role/1SUMMARYOFSIGNIFICANTACCOUNTINGPOLICIES" id="rcky_r_1SUMMARYOFSIGNIFICANTACCOUNTINGPOLICIES">
        <link:definition>006 - Disclosure - 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</link:definition>
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        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://www.rockybrands.com/role/2INVENTORIES" id="rcky_r_2INVENTORIES">
        <link:definition>007 - Disclosure - 2. INVENTORIES</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://www.rockybrands.com/role/3FIXEDASSETS" id="rcky_r_3FIXEDASSETS">
        <link:definition>008 - Disclosure - 3. FIXED ASSETS</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://www.rockybrands.com/role/4IDENTIFIEDINTANGIBLEASSETS" id="rcky_r_4IDENTIFIEDINTANGIBLEASSETS">
        <link:definition>009 - Disclosure - 4. IDENTIFIED INTANGIBLE ASSETS</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/5OTHERASSETS" id="rcky_r_5OTHERASSETS">
        <link:definition>010 - Disclosure - 5. OTHER ASSETS</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/6LONGTERMDEBT" id="rcky_r_6LONGTERMDEBT">
        <link:definition>011 - Disclosure - 6. LONG-TERM DEBT</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/7OPERATINGLEASES" id="rcky_r_7OPERATINGLEASES">
        <link:definition>012 - Disclosure - 7. OPERATING LEASES</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/8RETIREMENTPLANS" id="rcky_r_8RETIREMENTPLANS">
        <link:definition>013 - Disclosure - 8. RETIREMENT PLANS</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/9INCOMETAXES" id="rcky_r_9INCOMETAXES">
        <link:definition>014 - Disclosure - 9. INCOME TAXES</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/10REORGANIZATIONALCHARGE" id="rcky_r_10REORGANIZATIONALCHARGE">
        <link:definition>015 - Disclosure - 10. REORGANIZATIONAL CHARGE</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/11CAPITALSTOCKANDSTOCKBASEDCOMPENSATION" id="rcky_r_11CAPITALSTOCKANDSTOCKBASEDCOMPENSATION">
        <link:definition>016 - Disclosure - 11. CAPITAL STOCK AND STOCK BASED COMPENSATION</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://www.rockybrands.com/role/12SUPPLEMENTALCASHFLOWINFORMATION" id="rcky_r_12SUPPLEMENTALCASHFLOWINFORMATION">
        <link:definition>017 - Disclosure - 12. SUPPLEMENTAL CASH FLOW INFORMATION</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/13SEGMENTINFORMATION" id="rcky_r_13SEGMENTINFORMATION">
        <link:definition>018 - Disclosure - 13. SEGMENT INFORMATION</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://www.rockybrands.com/role/14QUARTERLYRESULTSOFOPERATIONSUNAUDITED" id="rcky_r_14QUARTERLYRESULTSOFOPERATIONSUNAUDITED">
        <link:definition>019 - Disclosure - 14. QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/15COMMITMENTSANDCONTINGENCIES" id="rcky_r_15COMMITMENTSANDCONTINGENCIES">
        <link:definition>020 - Disclosure - 15. COMMITMENTS AND CONTINGENCIES</link:definition>
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        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/AccountingPoliciesByPolicy" id="rcky_r_AccountingPoliciesByPolicy">
        <link:definition>021 - Disclosure - Accounting Policies, by Policy (Policies)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://www.rockybrands.com/role/1SUMMARYOFSIGNIFICANTACCOUNTINGPOLICIESTables" id="rcky_r_1SUMMARYOFSIGNIFICANTACCOUNTINGPOLICIESTables">
        <link:definition>022 - Disclosure - 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/2INVENTORIESTables" id="rcky_r_2INVENTORIESTables">
        <link:definition>023 - Disclosure - 2. INVENTORIES (Tables)</link:definition>
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        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/3FIXEDASSETSTables" id="rcky_r_3FIXEDASSETSTables">
        <link:definition>024 - Disclosure - 3. FIXED ASSETS (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/4IDENTIFIEDINTANGIBLEASSETSTables" id="rcky_r_4IDENTIFIEDINTANGIBLEASSETSTables">
        <link:definition>025 - Disclosure - 4. IDENTIFIED INTANGIBLE ASSETS (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/5OTHERASSETSTables" id="rcky_r_5OTHERASSETSTables">
        <link:definition>026 - Disclosure - 5. OTHER ASSETS (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/7OPERATINGLEASESTables" id="rcky_r_7OPERATINGLEASESTables">
        <link:definition>027 - Disclosure - 7. OPERATING LEASES (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/9INCOMETAXESTables" id="rcky_r_9INCOMETAXESTables">
        <link:definition>028 - Disclosure - 9. INCOME TAXES (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/11CAPITALSTOCKANDSTOCKBASEDCOMPENSATIONTables" id="rcky_r_11CAPITALSTOCKANDSTOCKBASEDCOMPENSATIONTables">
        <link:definition>029 - Disclosure - 11. CAPITAL STOCK AND STOCK BASED COMPENSATION (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/12SUPPLEMENTALCASHFLOWINFORMATIONTables" id="rcky_r_12SUPPLEMENTALCASHFLOWINFORMATIONTables">
        <link:definition>030 - Disclosure - 12. SUPPLEMENTAL CASH FLOW INFORMATION (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/13SEGMENTINFORMATIONTables" id="rcky_r_13SEGMENTINFORMATIONTables">
        <link:definition>031 - Disclosure - 13. SEGMENT INFORMATION (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/14QUARTERLYRESULTSOFOPERATIONSUNAUDITEDTables" id="rcky_r_14QUARTERLYRESULTSOFOPERATIONSUNAUDITEDTables">
        <link:definition>032 - Disclosure - 14. QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://www.rockybrands.com/role/1SUMMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetails" id="rcky_r_1SUMMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetails">
        <link:definition>033 - Disclosure - 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/PerShareInformationBasicnetincomepercommonshareiscomputedbasedontheweightedaverageTable" id="rcky_r_PerShareInformationBasicnetincomepercommonshareiscomputedbasedontheweightedaverageTable">
        <link:definition>034 - Disclosure - 1.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Per Share Information - Basic net income per common share is computed based on the weighted average</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/InventoryDetailTable" id="rcky_r_InventoryDetailTable">
        <link:definition>035 - Disclosure - 2.  INVENTORIES (Details) - Inventory Detail</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
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      <link:roleType roleURI="http://www.rockybrands.com/role/3FIXEDASSETSDetails" id="rcky_r_3FIXEDASSETSDetails">
        <link:definition>036 - Disclosure - 3. FIXED ASSETS (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/FixedAssetDetailTable" id="rcky_r_FixedAssetDetailTable">
        <link:definition>037 - Disclosure - 3.  FIXED ASSETS (Details) - Fixed Asset Detail</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/4IDENTIFIEDINTANGIBLEASSETSDetails" id="rcky_r_4IDENTIFIEDINTANGIBLEASSETSDetails">
        <link:definition>038 - Disclosure - 4. IDENTIFIED INTANGIBLE ASSETS (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/IntangibleAssetsTable" id="rcky_r_IntangibleAssetsTable">
        <link:definition>039 - Disclosure - 4.  IDENTIFIED INTANGIBLE ASSETS (Details) - Intangible Assets</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/OtherAssetsDetailTable" id="rcky_r_OtherAssetsDetailTable">
        <link:definition>040 - Disclosure - 5.  OTHER ASSETS (Details) - Other Assets Detail</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/6LONGTERMDEBTDetails" id="rcky_r_6LONGTERMDEBTDetails">
        <link:definition>041 - Disclosure - 6. LONG-TERM DEBT (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/7OPERATINGLEASESDetails" id="rcky_r_7OPERATINGLEASESDetails">
        <link:definition>042 - Disclosure - 7. OPERATING LEASES (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/FutureminimumleasepaymentsTable" id="rcky_r_FutureminimumleasepaymentsTable">
        <link:definition>043 - Disclosure - 7.  OPERATING LEASES (Details) - Future minimum lease payments</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/8RETIREMENTPLANSDetails" id="rcky_r_8RETIREMENTPLANSDetails">
        <link:definition>044 - Disclosure - 8. RETIREMENT PLANS (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/9INCOMETAXESDetails" id="rcky_r_9INCOMETAXESDetails">
        <link:definition>045 - Disclosure - 9. INCOME TAXES (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/IncomeTaxExpenseTable" id="rcky_r_IncomeTaxExpenseTable">
        <link:definition>046 - Disclosure - 9.  INCOME TAXES (Details) - Income Tax Expense</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://www.rockybrands.com/role/FederalincometaxexpensereconciliationtostatutoryrateTable" id="rcky_r_FederalincometaxexpensereconciliationtostatutoryrateTable">
        <link:definition>047 - Disclosure - 9.  INCOME TAXES (Details) - Federal income tax expense reconciliation to statutory rate</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/DeferredincometaxesTable" id="rcky_r_DeferredincometaxesTable">
        <link:definition>048 - Disclosure - 9.  INCOME TAXES (Details) - Deferred income taxes</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/10REORGANIZATIONALCHARGEDetails" id="rcky_r_10REORGANIZATIONALCHARGEDetails">
        <link:definition>049 - Disclosure - 10. REORGANIZATIONAL CHARGE (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://www.rockybrands.com/role/11CAPITALSTOCKANDSTOCKBASEDCOMPENSATIONDetails" id="rcky_r_11CAPITALSTOCKANDSTOCKBASEDCOMPENSATIONDetails">
        <link:definition>050 - Disclosure - 11. CAPITAL STOCK AND STOCK BASED COMPENSATION (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/FutureStockCompensationExpenseTable" id="rcky_r_FutureStockCompensationExpenseTable">
        <link:definition>051 - Disclosure - 11.  CAPITAL STOCK AND STOCK BASED COMPENSATION (Details) - Future Stock Compensation Expense</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://www.rockybrands.com/role/StockOptionsTable" id="rcky_r_StockOptionsTable">
        <link:definition>052 - Disclosure - 11.  CAPITAL STOCK AND STOCK BASED COMPENSATION (Details) - Stock Options</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
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        <link:definition>053 - Disclosure - 12.  SUPPLEMENTAL CASH FLOW INFORMATION (Details) - Supplemental cash flow information</link:definition>
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        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://www.rockybrands.com/role/13SEGMENTINFORMATIONDetails" id="rcky_r_13SEGMENTINFORMATIONDetails">
        <link:definition>054 - Disclosure - 13. SEGMENT INFORMATION (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://www.rockybrands.com/role/SegmentTableTable" id="rcky_r_SegmentTableTable">
        <link:definition>055 - Disclosure - 13.  SEGMENT INFORMATION (Details) - Segment Table</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://www.rockybrands.com/role/ProductGroupInformationTable" id="rcky_r_ProductGroupInformationTable">
        <link:definition>056 - Disclosure - 13.  SEGMENT INFORMATION (Details) - Product Group Information</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.rockybrands.com/role/UnauditedQuarterlyResultsTable" id="rcky_r_UnauditedQuarterlyResultsTable">
        <link:definition>057 - Disclosure - 14.  QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Details) - Unaudited Quarterly Results</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://www.rockybrands.com/role/DocumentAndEntityInformation" id="DocumentAndEntityInformation">
        <link:definition>000 - Disclosure - Document And Entity Information</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
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  <xs:import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd"/>
  <xs:import namespace="http://fasb.org/us-types/2016-01-31" schemaLocation="http://xbrl.fasb.org/us-gaap/2016/elts/us-types-2016-01-31.xsd"/>
  <xs:import namespace="http://www.xbrl.org/dtr/type/numeric" schemaLocation="http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd"/>
  <xs:import namespace="http://www.xbrl.org/dtr/type/non-numeric" schemaLocation="http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd"/>
  <xs:import namespace="http://xbrl.org/2005/xbrldt" schemaLocation="http://www.xbrl.org/2005/xbrldt-2005.xsd"/>
  <xs:element name="PerShareInformationBasicNetIncomePerCommonShareIsComputedBasedOnTheWeightedAverageAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_PerShareInformationBasicNetIncomePerCommonShareIsComputedBasedOnTheWeightedAverageAbstract"/>
  <xs:element name="InventoryDetailAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_InventoryDetailAbstract"/>
  <xs:element name="FixedAssetDetailAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_FixedAssetDetailAbstract"/>
  <xs:element name="IntangibleAssetsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_IntangibleAssetsAbstract"/>
  <xs:element name="OtherAssetsDetailAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_OtherAssetsDetailAbstract"/>
  <xs:element name="FutureMinimumLeasePaymentsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_FutureMinimumLeasePaymentsAbstract"/>
  <xs:element name="IncomeTaxExpenseAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_IncomeTaxExpenseAbstract"/>
  <xs:element name="FederalIncomeTaxExpenseReconciliationToStatutoryRateAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_FederalIncomeTaxExpenseReconciliationToStatutoryRateAbstract"/>
  <xs:element name="FutureStockCompensationExpenseAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_FutureStockCompensationExpenseAbstract"/>
  <xs:element name="StockOptionsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_StockOptionsAbstract"/>
  <xs:element name="SegmentTableAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_SegmentTableAbstract"/>
  <xs:element name="ProductGroupInformationAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_ProductGroupInformationAbstract"/>
  <xs:element name="UnauditedQuarterlyResultsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_UnauditedQuarterlyResultsAbstract"/>
  <xs:element name="AccruedExpensesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_AccruedExpensesAbstract"/>
  <xs:element name="DeferredLiabilitiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_DeferredLiabilitiesAbstract"/>
  <xs:element name="NetIncomeLossPerShareAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_NetIncomeLossPerShareAbstract"/>
  <xs:element name="WeightedAverageNumberOfCommonSharesOutstandingAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_WeightedAverageNumberOfCommonSharesOutstandingAbstract"/>
  <xs:element name="YearEndedDecember312014Abstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_YearEndedDecember312014Abstract"/>
  <xs:element name="YearEndedDecember312015Abstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_YearEndedDecember312015Abstract"/>
  <xs:element name="YearEndedDecember312016Abstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_YearEndedDecember312016Abstract"/>
  <xs:element name="CashFlowsFromOperatingActivitiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_CashFlowsFromOperatingActivitiesAbstract"/>
  <xs:element name="AdjustmentsToReconcileNetIncomeLossToNetCashProvidedByOperatingActivitiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_AdjustmentsToReconcileNetIncomeLossToNetCashProvidedByOperatingActivitiesAbstract"/>
  <xs:element name="ChangeInAssetsAndLiabilitiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_ChangeInAssetsAndLiabilitiesAbstract"/>
  <xs:element name="CashFlowsFromInvestingActivitiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_CashFlowsFromInvestingActivitiesAbstract"/>
  <xs:element name="CashFlowsFromFinancingActivitiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_CashFlowsFromFinancingActivitiesAbstract"/>
  <xs:element name="TrademarksAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_TrademarksAbstract"/>
  <xs:element name="TrademarksAbstract0" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_TrademarksAbstract0"/>
  <xs:element name="FederalAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_FederalAbstract"/>
  <xs:element name="StateLocalAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_StateLocalAbstract"/>
  <xs:element name="ForeignAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_ForeignAbstract"/>
  <xs:element name="IncreaseDecreaseInIncomeTaxesResultingFromAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_IncreaseDecreaseInIncomeTaxesResultingFromAbstract"/>
  <xs:element name="DeferredTaxAssetsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_DeferredTaxAssetsAbstract"/>
  <xs:element name="OptionsExercisableAtAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_OptionsExercisableAtAbstract"/>
  <xs:element name="OptionsExercisableAtAbstract0" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_OptionsExercisableAtAbstract0"/>
  <xs:element name="NetSalesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_NetSalesAbstract"/>
  <xs:element name="GrossMarginAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_GrossMarginAbstract"/>
  <xs:element name="a2016Abstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_a2016Abstract"/>
  <xs:element name="NetLossIncomePerCommonShareAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_NetLossIncomePerCommonShareAbstract"/>
  <xs:element name="FixedAssetTextBlock" type="nonnum:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_FixedAssetTextBlock"/>
  <xs:element name="Trade_Mark_Domain" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_Trade_Mark_Domain"/>
  <xs:element name="FutureStockCompensationExpenseYearOne" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="rcky_FutureStockCompensationExpenseYearOne"/>
  <xs:element name="FutureStockCompensationExpenseYearTwo" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="rcky_FutureStockCompensationExpenseYearTwo"/>
  <xs:element name="FutureStockCompensationExpenseYearThree" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="rcky_FutureStockCompensationExpenseYearThree"/>
  <xs:element name="FutureStockCompensationExpenseYearFour" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="rcky_FutureStockCompensationExpenseYearFour"/>
  <xs:element name="TotalExpectedShareBasedCompensation" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="rcky_TotalExpectedShareBasedCompensation"/>
  <xs:element name="ShareBasedCompensationArrangementbyShareBasedPaymentAwardOptionsNonvestedWeightedAverageExercisePrice" type="num:perShareItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_ShareBasedCompensationArrangementbyShareBasedPaymentAwardOptionsNonvestedWeightedAverageExercisePrice"/>
  <xs:element name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageRemainingContractualTerm" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageRemainingContractualTerm"/>
  <xs:element name="Segment_Reporting_Domain" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_Segment_Reporting_Domain"/>
  <xs:element name="Segment_Gross_Margin_Domain" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_Segment_Gross_Margin_Domain"/>
  <xs:element name="NetSales_Segment_Revenue" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="rcky_NetSales_Segment_Revenue"/>
  <xs:element name="SalesRevenueSegment" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="rcky_SalesRevenueSegment"/>
  <xs:element name="SegmentOperatingProfit" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="rcky_SegmentOperatingProfit"/>
  <xs:element name="SegmentOperatingProfitorLoss" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="rcky_SegmentOperatingProfitorLoss"/>
  <xs:element name="SalesRevenueGoodsNetPercentage" type="num:percentItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="rcky_SalesRevenueGoodsNetPercentage"/>
  <xs:element name="Libor_Loan" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="rcky_Libor_Loan"/>
  <xs:element name="DefinedContributionPlanCompanyContributionPercentage" type="num:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_DefinedContributionPlanCompanyContributionPercentage"/>
  <xs:element name="CAPITALSTOCKANDSTOCKBASEDCOMPENSATIONDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="rcky_CAPITALSTOCKANDSTOCKBASEDCOMPENSATIONDetailsTable"/>
  <xs:element name="CAPITALSTOCKANDSTOCKBASEDCOMPENSATIONDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_CAPITALSTOCKANDSTOCKBASEDCOMPENSATIONDetailsLineItems"/>
  <xs:element name="GovernmentContractPercentageOfTotalNetSales" type="num:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_GovernmentContractPercentageOfTotalNetSales"/>
  <xs:element name="ForeignSalesPercentage" type="num:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_ForeignSalesPercentage"/>
  <xs:element name="Segment_Gross_Margin_Axis" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:dimensionItem" id="rcky_Segment_Gross_Margin_Axis"/>
  <xs:element name="Segment_Reporting_Axis" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:dimensionItem" id="rcky_Segment_Reporting_Axis"/>
  <xs:element name="Trade_Mark_Axis" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:dimensionItem" id="rcky_Trade_Mark_Axis"/>
  <xs:element name="Accumulated_Amortization_Member" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_Accumulated_Amortization_Member"/>
  <xs:element name="Apparel_Member" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_Apparel_Member"/>
  <xs:element name="BoardOfDirectorsMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_BoardOfDirectorsMember"/>
  <xs:element name="Carrying_Amount_Member" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_Carrying_Amount_Member"/>
  <xs:element name="Commercial_Military_Member" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_Commercial_Military_Member"/>
  <xs:element name="Lifestyle_Member" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_Lifestyle_Member"/>
  <xs:element name="ManagementMemberMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_ManagementMemberMember"/>
  <xs:element name="Military_Member" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_Military_Member"/>
  <xs:element name="OmnibusIncentivePlanMember" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_OmnibusIncentivePlanMember"/>
  <xs:element name="Other_Member" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_Other_Member"/>
  <xs:element name="Outdoor_Member" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_Outdoor_Member"/>
  <xs:element name="Retail_Member" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_Retail_Member"/>
  <xs:element name="Royalty_Income_Member" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_Royalty_Income_Member"/>
  <xs:element name="Western_Member" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_Western_Member"/>
  <xs:element name="Wholesale_Member" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_Wholesale_Member"/>
  <xs:element name="Work_Member" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_Work_Member"/>
  <xs:element name="DocumentAndEntityInformationAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="rcky_DocumentAndEntityInformationAbstract"/>
</xs:schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>10
<FILENAME>rcky-20161231_cal.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION CALCULATION LINKBASE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by iC(tm) - CompSci Interactive Converter - http://www.compsciresources.com -->
<!-- Created: Wed Mar 08 17:37:59 EST 2017 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <roleRef xlink:type="simple" xlink:href="rcky-20161231.xsd#rcky_r_ConsolidatedBalanceSheet" roleURI="http://www.rockybrands.com/role/ConsolidatedBalanceSheet"/>
  <roleRef xlink:type="simple" xlink:href="rcky-20161231.xsd#rcky_r_ConsolidatedIncomeStatement" roleURI="http://www.rockybrands.com/role/ConsolidatedIncomeStatement"/>
  <roleRef xlink:type="simple" xlink:href="rcky-20161231.xsd#rcky_r_ConsolidatedCashFlow" roleURI="http://www.rockybrands.com/role/ConsolidatedCashFlow"/>
  <roleRef xlink:type="simple" xlink:href="rcky-20161231.xsd#rcky_r_InventoryDetailTable" roleURI="http://www.rockybrands.com/role/InventoryDetailTable"/>
  <roleRef xlink:type="simple" xlink:href="rcky-20161231.xsd#rcky_r_FixedAssetDetailTable" roleURI="http://www.rockybrands.com/role/FixedAssetDetailTable"/>
  <roleRef xlink:type="simple" xlink:href="rcky-20161231.xsd#rcky_r_OtherAssetsDetailTable" roleURI="http://www.rockybrands.com/role/OtherAssetsDetailTable"/>
  <roleRef xlink:type="simple" xlink:href="rcky-20161231.xsd#rcky_r_FutureminimumleasepaymentsTable" roleURI="http://www.rockybrands.com/role/FutureminimumleasepaymentsTable"/>
  <roleRef xlink:type="simple" xlink:href="rcky-20161231.xsd#rcky_r_IncomeTaxExpenseTable" roleURI="http://www.rockybrands.com/role/IncomeTaxExpenseTable"/>
  <roleRef xlink:type="simple" xlink:href="rcky-20161231.xsd#rcky_r_FederalincometaxexpensereconciliationtostatutoryrateTable" roleURI="http://www.rockybrands.com/role/FederalincometaxexpensereconciliationtostatutoryrateTable"/>
  <roleRef xlink:type="simple" xlink:href="rcky-20161231.xsd#rcky_r_DeferredincometaxesTable" roleURI="http://www.rockybrands.com/role/DeferredincometaxesTable"/>
  <roleRef xlink:type="simple" xlink:href="rcky-20161231.xsd#rcky_r_FutureStockCompensationExpenseTable" roleURI="http://www.rockybrands.com/role/FutureStockCompensationExpenseTable"/>
  <calculationLink xlink:type="extended" xlink:role="http://www.rockybrands.com/role/ConsolidatedBalanceSheet">
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AssetsCurrent"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNetCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherReceivables" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherReceivables"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_OtherReceivables" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryNet" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InventoryNet"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_InventoryNet" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxesReceivable" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncomeTaxesReceivable"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_IncomeTaxesReceivable" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsNetCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DeferredTaxAssetsNetCurrent"/>
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<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>11
<FILENAME>rcky-20161231_def.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION DEFINITION LINKBASE
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    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityPublicFloat" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentFlag" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_AmendmentFlag"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AmendmentFlag" order="6" xbrldt:closed="true"/>
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    <loc xlink:type="locator" xlink:label="dei_EntityCentralIndexKey" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityCentralIndexKey"/>
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    <loc xlink:type="locator" xlink:label="dei_EntityCurrentReportingStatus" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityCurrentReportingStatus"/>
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    <loc xlink:type="locator" xlink:label="dei_EntityFilerCategory" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityFilerCategory"/>
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    <loc xlink:type="locator" xlink:label="dei_EntityWellKnownSeasonedIssuer" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityWellKnownSeasonedIssuer"/>
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  </definitionLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>12
<FILENAME>rcky-20161231_lab.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION LABEL LINKBASE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by iC(tm) - CompSci Interactive Converter - http://www.compsciresources.com -->
<!-- Created: Wed Mar 08 17:37:59 EST 2017 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel" roleURI="http://www.xbrl.org/2009/role/negatedLabel"/>
  <labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfFinancialPositionAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfFinancialPositionAbstract_lbl" xml:lang="en-US">Statement of Financial Position [Abstract]</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xml:lang="en-US">Cash and cash equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl0" xml:lang="en-US">BEGINNING OF PERIOD</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl1" xml:lang="en-US">END OF PERIOD</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNetCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableNetCurrent_lbl" xml:lang="en-US">Trade receivables &#8211; net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNetCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherReceivables" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherReceivables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherReceivables_lbl" xml:lang="en-US">Other receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherReceivables" xlink:to="us-gaap_OtherReceivables_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryNet" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InventoryNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryNet_lbl" xml:lang="en-US">Inventories</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryNet" xlink:to="us-gaap_InventoryNet_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_InventoryNet_lbl0" xml:lang="en-US">Total</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryNet" xlink:to="us-gaap_InventoryNet_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxesReceivable" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncomeTaxesReceivable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxesReceivable_lbl" xml:lang="en-US">Income tax receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxesReceivable" xlink:to="us-gaap_IncomeTaxesReceivable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsNetCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DeferredTaxAssetsNetCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsNetCurrent_lbl" xml:lang="en-US">Deferred income taxes</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PrepaidExpenseCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PrepaidExpenseCurrent_lbl" xml:lang="en-US">Prepaid expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseCurrent" xlink:to="us-gaap_PrepaidExpenseCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AssetsCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_AssetsCurrent_lbl" xml:lang="en-US">Total current assets</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl" xml:lang="en-US">FIXED ASSETS &#8211; net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl0" xml:lang="en-US">Net Fixed Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwill_lbl" xml:lang="en-US">IDENTIFIED INTANGIBLES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:to="us-gaap_IntangibleAssetsNetExcludingGoodwill_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherAssetsNoncurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherAssetsNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAssetsNoncurrent_lbl" xml:lang="en-US">OTHER ASSETS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssetsNoncurrent" xlink:to="us-gaap_OtherAssetsNoncurrent_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OtherAssetsNoncurrent_lbl0" xml:lang="en-US">Total</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssetsNoncurrent" xlink:to="us-gaap_OtherAssetsNoncurrent_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Assets" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_Assets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Assets_lbl" xml:lang="en-US">TOTAL ASSETS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsPayableCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AccountsPayableCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableCurrent_lbl" xml:lang="en-US">Accounts payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableCurrent" xlink:to="us-gaap_AccountsPayableCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent_lbl" xml:lang="en-US">Salaries and wages</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:to="us-gaap_EmployeeRelatedLiabilitiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TaxesPayableCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_TaxesPayableCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TaxesPayableCurrent_lbl" xml:lang="en-US">Taxes - other</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TaxesPayableCurrent" xlink:to="us-gaap_TaxesPayableCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedLiabilitiesAndOtherLiabilities" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AccruedLiabilitiesAndOtherLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedLiabilitiesAndOtherLiabilities_lbl" xml:lang="en-US">Accrued freight</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedLiabilitiesAndOtherLiabilities" xlink:to="us-gaap_AccruedLiabilitiesAndOtherLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedLiabilitiesForCommissionsExpenseAndTaxes" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AccruedLiabilitiesForCommissionsExpenseAndTaxes"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedLiabilitiesForCommissionsExpenseAndTaxes_lbl" xml:lang="en-US">Commissions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedLiabilitiesForCommissionsExpenseAndTaxes" xlink:to="us-gaap_AccruedLiabilitiesForCommissionsExpenseAndTaxes_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherAccruedLiabilitiesCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherAccruedLiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Accrued duty</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAccruedLiabilitiesCurrent" xlink:to="us-gaap_OtherAccruedLiabilitiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedLiabilitiesCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Other</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesCurrent_lbl" xml:lang="en-US">Total current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermDebtNoncurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LongTermDebtNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebtNoncurrent_lbl" xml:lang="en-US">LONG TERM DEBT</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtNoncurrent" xlink:to="us-gaap_LongTermDebtNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxLiabilitiesNoncurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DeferredTaxLiabilitiesNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxLiabilitiesNoncurrent_lbl" xml:lang="en-US">Deferred income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxLiabilitiesNoncurrent" xlink:to="us-gaap_DeferredTaxLiabilitiesNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherLiabilitiesNoncurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherLiabilitiesNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherLiabilitiesNoncurrent_lbl" xml:lang="en-US">Other deferred liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLiabilitiesNoncurrent" xlink:to="us-gaap_OtherLiabilitiesNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Liabilities" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_Liabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Liabilities_lbl" xml:lang="en-US">TOTAL LIABILITIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockValue" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CommonStockValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockValue_lbl" xml:lang="en-US">Common stock, no par value; 25,000,000 shares authorized; outstanding; 2016 - 7,421,455 and 2015 - 7,567,271; and additional paid-in capital</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsUnappropriated" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RetainedEarningsUnappropriated"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsUnappropriated_lbl" xml:lang="en-US">Retained earnings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsUnappropriated" xlink:to="us-gaap_RetainedEarningsUnappropriated_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StockholdersEquity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_StockholdersEquity_lbl" xml:lang="en-US">Total shareholders&apos; equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_StockholdersEquity_lbl0" xml:lang="en-US">BALANCE - December 31, 20</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_StockholdersEquity_lbl1" xml:lang="en-US">BALANCE - December 31, 20</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xml:lang="en-US">TOTAL LIABILITIES AND SHAREHOLDERS&apos; EQUITY</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeStatementAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncomeStatementAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeStatementAbstract_lbl" xml:lang="en-US">Income Statement [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_IncomeStatementAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GrossProfit" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_GrossProfit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_GrossProfit_lbl" xml:lang="en-US">GROSS MARGIN</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_GrossProfit_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GrossProfit_lbl0" xml:lang="en-US">Gross margin</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_GrossProfit_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingExpenses" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OperatingExpenses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingExpenses_lbl" xml:lang="en-US">Total operating expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_OperatingExpenses_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax_lbl" xml:lang="en-US">INCOME (LOSS) FROM OPERATIONS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax" xlink:to="us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NonoperatingIncomeExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NonoperatingIncomeExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NonoperatingIncomeExpense_lbl" xml:lang="en-US">Total other - net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpense" xlink:to="us-gaap_NonoperatingIncomeExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_lbl" xml:lang="en-US">INCOME (LOSS) BEFORE INCOME TAXES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax_lbl" xml:lang="en-US">COMPREHENSIVE INCOME (LOSS)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_ComprehensiveIncomeNetOfTax_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfStockholdersEquityAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementOfStockholdersEquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfStockholdersEquityAbstract_lbl" xml:lang="en-US">Statement of Stockholders&apos; Equity [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfStockholdersEquityAbstract" xlink:to="us-gaap_StatementOfStockholdersEquityAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesIssued" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_SharesIssued_lbl" xml:lang="en-US">BALANCE - December 31, 20 (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesIssued" xlink:to="us-gaap_SharesIssued_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_SharesIssued_lbl0" xml:lang="en-US">BALANCE - December 31, 20 (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesIssued" xlink:to="us-gaap_SharesIssued_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NetIncomeLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLoss_lbl" xml:lang="en-US">Net income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetIncomeLoss_lbl0" xml:lang="en-US">Net income (Loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DividendsCommonStockCash" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DividendsCommonStockCash"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DividendsCommonStockCash_lbl" xml:lang="en-US">Dividends Paid on Common Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DividendsCommonStockCash" xlink:to="us-gaap_DividendsCommonStockCash_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssued1" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StockIssued1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssued1_lbl" xml:lang="en-US">Stock compensation expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssued1" xlink:to="us-gaap_StockIssued1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation_lbl" xml:lang="en-US">Stock compensation expense (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:to="us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercisedNetOfTaxBenefitExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueStockOptionsExercisedNetOfTaxBenefitExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercisedNetOfTaxBenefitExpense_lbl" xml:lang="en-US">Stock issued and options exercised including related tax benefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercisedNetOfTaxBenefitExpense" xlink:to="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercisedNetOfTaxBenefitExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl" xml:lang="en-US">Stock issued and options exercised including related tax benefits (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl0" xml:lang="en-US">Stock Options Exercised</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementEquityComponentsAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementEquityComponentsAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementEquityComponentsAxis_lbl" xml:lang="en-US">Equity Components [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_StatementEquityComponentsAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockMember" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CommonStockMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockMember_lbl" xml:lang="en-US">Common Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockMember" xlink:to="us-gaap_CommonStockMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockIncludingAdditionalPaidInCapitalMember" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CommonStockIncludingAdditionalPaidInCapitalMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockIncludingAdditionalPaidInCapitalMember_lbl" xml:lang="en-US">Common Stock Including Additional Paid in Capital [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockIncludingAdditionalPaidInCapitalMember" xlink:to="us-gaap_CommonStockIncludingAdditionalPaidInCapitalMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeMember_lbl" xml:lang="en-US">AOCI Attributable to Parent [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsMember" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RetainedEarningsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsMember_lbl" xml:lang="en-US">Retained Earnings [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsMember" xlink:to="us-gaap_RetainedEarningsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfCashFlowsAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementOfCashFlowsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfCashFlowsAbstract_lbl" xml:lang="en-US">Statement of Cash Flows [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_StatementOfCashFlowsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepreciationAmortizationAndAccretionNet" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DepreciationAmortizationAndAccretionNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepreciationAmortizationAndAccretionNet_lbl" xml:lang="en-US">Depreciation and amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationAmortizationAndAccretionNet" xlink:to="us-gaap_DepreciationAmortizationAndAccretionNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainLossOnSaleOfPropertyPlantEquipment" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_GainLossOnSaleOfPropertyPlantEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GainLossOnSaleOfPropertyPlantEquipment_lbl" xml:lang="en-US">Loss on disposal of fixed assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainLossOnSaleOfPropertyPlantEquipment" xlink:to="us-gaap_GainLossOnSaleOfPropertyPlantEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtorReorganizationItemsEmployeeRelatedCharges" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DebtorReorganizationItemsEmployeeRelatedCharges"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtorReorganizationItemsEmployeeRelatedCharges_lbl" xml:lang="en-US">Reorganizational charge</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtorReorganizationItemsEmployeeRelatedCharges" xlink:to="us-gaap_DebtorReorganizationItemsEmployeeRelatedCharges_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ImpairmentOfIntangibleAssetsExcludingGoodwill" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ImpairmentOfIntangibleAssetsExcludingGoodwill"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ImpairmentOfIntangibleAssetsExcludingGoodwill_lbl" xml:lang="en-US">Impairment charge</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ImpairmentOfIntangibleAssetsExcludingGoodwill" xlink:to="us-gaap_ImpairmentOfIntangibleAssetsExcludingGoodwill_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensation" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ShareBasedCompensation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensation_lbl" xml:lang="en-US">Stock compensation expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensation" xlink:to="us-gaap_ShareBasedCompensation_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInReceivables" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncreaseDecreaseInReceivables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInReceivables_lbl" xml:lang="en-US">Receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInReceivables" xlink:to="us-gaap_IncreaseDecreaseInReceivables_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInInventories" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncreaseDecreaseInInventories"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInInventories_lbl" xml:lang="en-US">Inventories</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInInventories" xlink:to="us-gaap_IncreaseDecreaseInInventories_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInIncomeTaxesReceivable" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncreaseDecreaseInIncomeTaxesReceivable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInIncomeTaxesReceivable_lbl" xml:lang="en-US">Income tax receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInIncomeTaxesReceivable" xlink:to="us-gaap_IncreaseDecreaseInIncomeTaxesReceivable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl" xml:lang="en-US">Other current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInOtherOperatingAssets" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncreaseDecreaseInOtherOperatingAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOtherOperatingAssets_lbl" xml:lang="en-US">Other assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOtherOperatingAssets" xlink:to="us-gaap_IncreaseDecreaseInOtherOperatingAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable_lbl" xml:lang="en-US">Accounts payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsPayable" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilities" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncreaseDecreaseInAccruedLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilities_lbl" xml:lang="en-US">Accrued and other liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccruedLiabilities" xlink:to="us-gaap_IncreaseDecreaseInAccruedLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" xml:lang="en-US">Net cash provided by operating activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xml:lang="en-US">Purchase of fixed assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment_lbl" xml:lang="en-US">Proceeds from sales of fixed assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment" xlink:to="us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquireIntangibleAssets" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PaymentsToAcquireIntangibleAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquireIntangibleAssets_lbl" xml:lang="en-US">Investment in trademarks and patents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireIntangibleAssets" xlink:to="us-gaap_PaymentsToAcquireIntangibleAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xml:lang="en-US">Net cash used in investing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromLinesOfCredit" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ProceedsFromLinesOfCredit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromLinesOfCredit_lbl" xml:lang="en-US">Proceeds from revolving credit facility</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromLinesOfCredit" xlink:to="us-gaap_ProceedsFromLinesOfCredit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfLinesOfCredit" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RepaymentsOfLinesOfCredit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_RepaymentsOfLinesOfCredit_lbl" xml:lang="en-US">Repayments on revolving credit facility</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfLinesOfCredit" xlink:to="us-gaap_RepaymentsOfLinesOfCredit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsOfFinancingCosts" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PaymentsOfFinancingCosts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsOfFinancingCosts_lbl" xml:lang="en-US">Debt financing costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsOfFinancingCosts" xlink:to="us-gaap_PaymentsOfFinancingCosts_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromStockOptionsExercised" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ProceedsFromStockOptionsExercised"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromStockOptionsExercised_lbl" xml:lang="en-US">Proceeds from stock options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromStockOptionsExercised" xlink:to="us-gaap_ProceedsFromStockOptionsExercised_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsForRepurchaseOfCommonStock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PaymentsForRepurchaseOfCommonStock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsForRepurchaseOfCommonStock_lbl" xml:lang="en-US">Repurchase of common stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForRepurchaseOfCommonStock" xlink:to="us-gaap_PaymentsForRepurchaseOfCommonStock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DividendsCash" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DividendsCash"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DividendsCash_lbl" xml:lang="en-US">Dividends paid on common stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DividendsCash" xlink:to="us-gaap_DividendsCash_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xml:lang="en-US">Net cash used in financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_lbl" xml:lang="en-US">INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountingPoliciesAbstract_lbl" xml:lang="en-US">Accounting Policies [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_AccountingPoliciesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_PerShareInformationBasicNetIncomePerCommonShareIsComputedBasedOnTheWeightedAverageAbstract" xlink:href="rcky-20161231.xsd#rcky_PerShareInformationBasicNetIncomePerCommonShareIsComputedBasedOnTheWeightedAverageAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_PerShareInformationBasicNetIncomePerCommonShareIsComputedBasedOnTheWeightedAverageAbstract_lbl" xml:lang="en-US">Per Share Information - Basic net income per common share is computed based on the weighted average [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_PerShareInformationBasicNetIncomePerCommonShareIsComputedBasedOnTheWeightedAverageAbstract" xlink:to="rcky_PerShareInformationBasicNetIncomePerCommonShareIsComputedBasedOnTheWeightedAverageAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl" xml:lang="en-US">Basic - weighted average shares outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl0" xml:lang="en-US">Basic (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements_lbl" xml:lang="en-US">Dilutive restricted share units</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements" xlink:to="us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncrementalCommonSharesAttributableToWrittenPutOptions" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncrementalCommonSharesAttributableToWrittenPutOptions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncrementalCommonSharesAttributableToWrittenPutOptions_lbl" xml:lang="en-US">Dilutive stock options</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncrementalCommonSharesAttributableToWrittenPutOptions" xlink:to="us-gaap_IncrementalCommonSharesAttributableToWrittenPutOptions_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl" xml:lang="en-US">Diluted - weighted average shares outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl0" xml:lang="en-US">Diluted (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl" xml:lang="en-US">Anti-Dilutive securities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:to="us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryDisclosureAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InventoryDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryDisclosureAbstract_lbl" xml:lang="en-US">Inventory Disclosure [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryDisclosureAbstract" xlink:to="us-gaap_InventoryDisclosureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_InventoryDetailAbstract" xlink:href="rcky-20161231.xsd#rcky_InventoryDetailAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_InventoryDetailAbstract_lbl" xml:lang="en-US">Inventory Detail [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_InventoryDetailAbstract" xlink:to="rcky_InventoryDetailAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryRawMaterialsAndSupplies" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InventoryRawMaterialsAndSupplies"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryRawMaterialsAndSupplies_lbl" xml:lang="en-US">Raw materials</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryRawMaterialsAndSupplies" xlink:to="us-gaap_InventoryRawMaterialsAndSupplies_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryWorkInProcess" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InventoryWorkInProcess"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryWorkInProcess_lbl" xml:lang="en-US">Work-in-process</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryWorkInProcess" xlink:to="us-gaap_InventoryWorkInProcess_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryFinishedGoods" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InventoryFinishedGoods"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryFinishedGoods_lbl" xml:lang="en-US">Finished goods</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryFinishedGoods" xlink:to="us-gaap_InventoryFinishedGoods_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PropertyPlantAndEquipmentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract_lbl" xml:lang="en-US">Property, Plant and Equipment [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_FixedAssetDetailAbstract" xlink:href="rcky-20161231.xsd#rcky_FixedAssetDetailAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_FixedAssetDetailAbstract_lbl" xml:lang="en-US">Fixed Asset Detail [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_FixedAssetDetailAbstract" xlink:to="rcky_FixedAssetDetailAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Land" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_Land"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Land_lbl" xml:lang="en-US">Land</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Land" xlink:to="us-gaap_Land_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BuildingsAndImprovementsGross" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_BuildingsAndImprovementsGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BuildingsAndImprovementsGross_lbl" xml:lang="en-US">Buildings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BuildingsAndImprovementsGross" xlink:to="us-gaap_BuildingsAndImprovementsGross_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MachineryAndEquipmentGross" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_MachineryAndEquipmentGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MachineryAndEquipmentGross_lbl" xml:lang="en-US">Machinery and equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MachineryAndEquipmentGross" xlink:to="us-gaap_MachineryAndEquipmentGross_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FurnitureAndFixturesGross" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FurnitureAndFixturesGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FurnitureAndFixturesGross_lbl" xml:lang="en-US">Furniture and fixtures</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FurnitureAndFixturesGross" xlink:to="us-gaap_FurnitureAndFixturesGross_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentOther" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PropertyPlantAndEquipmentOther"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentOther_lbl" xml:lang="en-US">Lasts, dies and patterns</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentOther" xlink:to="us-gaap_PropertyPlantAndEquipmentOther_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConstructionInProgressGross" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ConstructionInProgressGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConstructionInProgressGross_lbl" xml:lang="en-US">Construction work-in-progress</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConstructionInProgressGross" xlink:to="us-gaap_ConstructionInProgressGross_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentGross" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PropertyPlantAndEquipmentGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentGross_lbl" xml:lang="en-US">Total</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentGross" xlink:to="us-gaap_PropertyPlantAndEquipmentGross_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl" xml:lang="en-US">Less - accumulated depreciation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureTextBlockAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DisclosureTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DisclosureTextBlockAbstract_lbl" xml:lang="en-US">Disclosure Text Block [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DisclosureTextBlockAbstract" xlink:to="us-gaap_DisclosureTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_IntangibleAssetsAbstract" xlink:href="rcky-20161231.xsd#rcky_IntangibleAssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_IntangibleAssetsAbstract_lbl" xml:lang="en-US">Intangible Assets [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_IntangibleAssetsAbstract" xlink:to="rcky_IntangibleAssetsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_lbl" xml:lang="en-US">Indefinite-lived Intangible Assets [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_Wholesale_Member" xlink:href="rcky-20161231.xsd#rcky_Wholesale_Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_Wholesale_Member_lbl" xml:lang="en-US">Wholesale (Member)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_Wholesale_Member" xlink:to="rcky_Wholesale_Member_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IndefiniteLivedTrademarks" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IndefiniteLivedTrademarks"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IndefiniteLivedTrademarks_lbl" xml:lang="en-US">Indefinite Lived Intangible Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IndefiniteLivedTrademarks" xlink:to="us-gaap_IndefiniteLivedTrademarks_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_Retail_Member" xlink:href="rcky-20161231.xsd#rcky_Retail_Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_Retail_Member_lbl" xml:lang="en-US">Retail (Member)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_Retail_Member" xlink:to="rcky_Retail_Member_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_lbl" xml:lang="en-US">Finite-Lived Intangible Assets by Major Class [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:to="us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PatentsMember" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PatentsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PatentsMember_lbl" xml:lang="en-US">Patents [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PatentsMember" xlink:to="us-gaap_PatentsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedPatentsGross" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FiniteLivedPatentsGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FiniteLivedPatentsGross_lbl" xml:lang="en-US">Finite Lived Intangible Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedPatentsGross" xlink:to="us-gaap_FiniteLivedPatentsGross_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CustomerRelationshipsMember" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CustomerRelationshipsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CustomerRelationshipsMember_lbl" xml:lang="en-US">Customer Relationships [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CustomerRelationshipsMember" xlink:to="us-gaap_CustomerRelationshipsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsGross" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FiniteLivedIntangibleAssetsGross_lbl" xml:lang="en-US">Total Identified Intangibles</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsGross" xlink:to="us-gaap_FiniteLivedIntangibleAssetsGross_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_Trade_Mark_Axis" xlink:href="rcky-20161231.xsd#rcky_Trade_Mark_Axis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_Trade_Mark_Axis_lbl" xml:lang="en-US">Trade Mark (Axis)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_Trade_Mark_Axis" xlink:to="rcky_Trade_Mark_Axis_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_Accumulated_Amortization_Member" xlink:href="rcky-20161231.xsd#rcky_Accumulated_Amortization_Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_Accumulated_Amortization_Member_lbl" xml:lang="en-US">Accumulated Amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_Accumulated_Amortization_Member" xlink:to="rcky_Accumulated_Amortization_Member_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_Carrying_Amount_Member" xlink:href="rcky-20161231.xsd#rcky_Carrying_Amount_Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_Carrying_Amount_Member_lbl" xml:lang="en-US">Carrying Amount (Member)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_Carrying_Amount_Member" xlink:to="rcky_Carrying_Amount_Member_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DisclosureTextBlockSupplementAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DisclosureTextBlockSupplementAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DisclosureTextBlockSupplementAbstract_lbl" xml:lang="en-US">Disclosure Text Block Supplement [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DisclosureTextBlockSupplementAbstract" xlink:to="us-gaap_DisclosureTextBlockSupplementAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_OtherAssetsDetailAbstract" xlink:href="rcky-20161231.xsd#rcky_OtherAssetsDetailAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_OtherAssetsDetailAbstract_lbl" xml:lang="en-US">Other Assets Detail [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_OtherAssetsDetailAbstract" xlink:to="rcky_OtherAssetsDetailAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredFinanceCostsNoncurrentNet" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DeferredFinanceCostsNoncurrentNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredFinanceCostsNoncurrentNet_lbl" xml:lang="en-US">Deferred financing costs, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredFinanceCostsNoncurrentNet" xlink:to="us-gaap_DeferredFinanceCostsNoncurrentNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherAssets" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherAssets_lbl" xml:lang="en-US">Other</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssets" xlink:to="us-gaap_OtherAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DebtDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtDisclosureAbstract_lbl" xml:lang="en-US">Debt Disclosure [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="us-gaap_DebtDisclosureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LeasesOperatingAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LeasesOperatingAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LeasesOperatingAbstract_lbl" xml:lang="en-US">Leases, Operating [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeasesOperatingAbstract" xlink:to="us-gaap_LeasesOperatingAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_FutureMinimumLeasePaymentsAbstract" xlink:href="rcky-20161231.xsd#rcky_FutureMinimumLeasePaymentsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_FutureMinimumLeasePaymentsAbstract_lbl" xml:lang="en-US">Future minimum lease payments [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_FutureMinimumLeasePaymentsAbstract" xlink:to="rcky_FutureMinimumLeasePaymentsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent_lbl" xml:lang="en-US">2017</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears_lbl" xml:lang="en-US">2018</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_lbl" xml:lang="en-US">2019</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_lbl" xml:lang="en-US">2020</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears_lbl" xml:lang="en-US">2021</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDue" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDue_lbl" xml:lang="en-US">Total</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDue" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CompensationAndRetirementDisclosureAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CompensationAndRetirementDisclosureAbstract"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CompensationAndRetirementDisclosureAbstract" xlink:to="us-gaap_CompensationAndRetirementDisclosureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxDisclosureAbstract_lbl" xml:lang="en-US">Income Tax Disclosure [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_IncomeTaxDisclosureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_IncomeTaxExpenseAbstract" xlink:href="rcky-20161231.xsd#rcky_IncomeTaxExpenseAbstract"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_IncomeTaxExpenseAbstract" xlink:to="rcky_IncomeTaxExpenseAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentFederalTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CurrentFederalTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CurrentFederalTaxExpenseBenefit_lbl" xml:lang="en-US">Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentFederalTaxExpenseBenefit" xlink:to="us-gaap_CurrentFederalTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DeferredFederalIncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredFederalIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Deferred</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredFederalIncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FederalIncomeTaxExpenseBenefitContinuingOperations" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FederalIncomeTaxExpenseBenefitContinuingOperations"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_FederalIncomeTaxExpenseBenefitContinuingOperations_lbl" xml:lang="en-US">Total Federal</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FederalIncomeTaxExpenseBenefitContinuingOperations" xlink:to="us-gaap_FederalIncomeTaxExpenseBenefitContinuingOperations_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CurrentStateAndLocalTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CurrentStateAndLocalTaxExpenseBenefit_lbl" xml:lang="en-US">Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:to="us-gaap_CurrentStateAndLocalTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Deferred</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations_lbl" xml:lang="en-US">Total State &amp; local</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations" xlink:to="us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentForeignTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CurrentForeignTaxExpenseBenefit"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentForeignTaxExpenseBenefit" xlink:to="us-gaap_CurrentForeignTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredForeignIncomeTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DeferredForeignIncomeTaxExpenseBenefit"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredForeignIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredForeignIncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ForeignIncomeTaxExpenseBenefitContinuingOperations" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ForeignIncomeTaxExpenseBenefitContinuingOperations"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ForeignIncomeTaxExpenseBenefitContinuingOperations" xlink:to="us-gaap_ForeignIncomeTaxExpenseBenefitContinuingOperations_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxExpenseBenefit" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_FederalIncomeTaxExpenseReconciliationToStatutoryRateAbstract" xlink:to="rcky_FederalIncomeTaxExpenseReconciliationToStatutoryRateAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_lbl" xml:lang="en-US">Expected expense at statutory rate</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationTaxHolidays" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncomeTaxReconciliationTaxHolidays"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncomeTaxReconciliationTaxHolidays_lbl" xml:lang="en-US">Exempt income from Dominican Republic operations due to tax holiday</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxReconciliationTaxHolidays" xlink:to="us-gaap_IncomeTaxReconciliationTaxHolidays_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationRepatriationOfForeignEarnings" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncomeTaxReconciliationRepatriationOfForeignEarnings"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxReconciliationRepatriationOfForeignEarnings_lbl" xml:lang="en-US">Tax on repatriated earnings from Dominican Republic operations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxReconciliationRepatriationOfForeignEarnings" xlink:to="us-gaap_IncomeTaxReconciliationRepatriationOfForeignEarnings_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationForeignIncomeTaxRateDifferential" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncomeTaxReconciliationForeignIncomeTaxRateDifferential"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxReconciliationForeignIncomeTaxRateDifferential_lbl" xml:lang="en-US">Impact of Canadian deemed dividend</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxReconciliationForeignIncomeTaxRateDifferential" xlink:to="us-gaap_IncomeTaxReconciliationForeignIncomeTaxRateDifferential_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes_lbl" xml:lang="en-US">State and local income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes" xlink:to="us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationOtherAdjustments" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncomeTaxReconciliationOtherAdjustments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxReconciliationOtherAdjustments_lbl" xml:lang="en-US">Section 199 manufacturing deduction</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxReconciliationOtherAdjustments" xlink:to="us-gaap_IncomeTaxReconciliationOtherAdjustments_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationNondeductibleExpenseMealsAndEntertainment" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncomeTaxReconciliationNondeductibleExpenseMealsAndEntertainment"/>
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    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationNondeductibleExpenseOther" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncomeTaxReconciliationNondeductibleExpenseOther"/>
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    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationOtherReconcilingItems" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncomeTaxReconciliationOtherReconcilingItems"/>
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    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsInventory" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DeferredTaxAssetsInventory"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsInventory" xlink:to="us-gaap_DeferredTaxAssetsInventory_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsStateTaxes" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DeferredTaxAssetsStateTaxes"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsStateTaxes_lbl" xml:lang="en-US">State and local income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsStateTaxes" xlink:to="us-gaap_DeferredTaxAssetsStateTaxes_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions_lbl" xml:lang="en-US">Pension and deferred compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions" xlink:to="us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwards"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards_lbl" xml:lang="en-US">Net operating losses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwards_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsGross" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DeferredTaxAssetsGross"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsGross" xlink:to="us-gaap_DeferredTaxAssetsGross_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DeferredTaxAssetsValuationAllowance"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance_lbl" xml:lang="en-US">Valuation allowances</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsNet" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DeferredTaxAssetsNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_DeferredTaxAssetsNet_lbl" xml:lang="en-US">Total deferred tax assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsNet" xlink:to="us-gaap_DeferredTaxAssetsNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment_lbl" xml:lang="en-US">Fixed assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment" xlink:to="us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAssets" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAssets_lbl" xml:lang="en-US">Intangible assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAssets" xlink:to="us-gaap_DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxLiabilitiesOtherFiniteLivedAssets" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DeferredTaxLiabilitiesOtherFiniteLivedAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxLiabilitiesOtherFiniteLivedAssets_lbl" xml:lang="en-US">Other assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxLiabilitiesOtherFiniteLivedAssets" xlink:to="us-gaap_DeferredTaxLiabilitiesOtherFiniteLivedAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxLiabilitiesOther" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DeferredTaxLiabilitiesOther"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxLiabilitiesOther_lbl" xml:lang="en-US">Tollgate tax on Lifestyle earnings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxLiabilitiesOther" xlink:to="us-gaap_DeferredTaxLiabilitiesOther_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxLiabilitiesGrossNoncurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DeferredTaxLiabilitiesGrossNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_DeferredTaxLiabilitiesGrossNoncurrent_lbl" xml:lang="en-US">Total deferred tax liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxLiabilitiesGrossNoncurrent" xlink:to="us-gaap_DeferredTaxLiabilitiesGrossNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxLiabilities" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DeferredTaxLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxLiabilities_lbl" xml:lang="en-US">Net deferred tax liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxLiabilities" xlink:to="us-gaap_DeferredTaxLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxesAndOtherAssetsCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DeferredIncomeTaxesAndOtherAssetsCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_DeferredIncomeTaxesAndOtherAssetsCurrent_lbl" xml:lang="en-US">Deferred income taxes - current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxesAndOtherAssetsCurrent" xlink:to="us-gaap_DeferredIncomeTaxesAndOtherAssetsCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxesAndOtherLiabilitiesNoncurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DeferredIncomeTaxesAndOtherLiabilitiesNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredIncomeTaxesAndOtherLiabilitiesNoncurrent_lbl" xml:lang="en-US">Deferred income taxes - non-current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxesAndOtherLiabilitiesNoncurrent" xlink:to="us-gaap_DeferredIncomeTaxesAndOtherLiabilitiesNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RestructuringAndRelatedActivitiesAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RestructuringAndRelatedActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RestructuringAndRelatedActivitiesAbstract_lbl" xml:lang="en-US">Restructuring and Related Activities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestructuringAndRelatedActivitiesAbstract" xlink:to="us-gaap_RestructuringAndRelatedActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PolicyTextBlockAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PolicyTextBlockAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PolicyTextBlockAbstract_lbl" xml:lang="en-US">Policy Text Block [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PolicyTextBlockAbstract" xlink:to="us-gaap_PolicyTextBlockAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_FutureStockCompensationExpenseAbstract" xlink:href="rcky-20161231.xsd#rcky_FutureStockCompensationExpenseAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_FutureStockCompensationExpenseAbstract_lbl" xml:lang="en-US">Future Stock Compensation Expense [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_FutureStockCompensationExpenseAbstract" xlink:to="rcky_FutureStockCompensationExpenseAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_FutureStockCompensationExpenseYearOne" xlink:href="rcky-20161231.xsd#rcky_FutureStockCompensationExpenseYearOne"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_FutureStockCompensationExpenseYearOne_lbl" xml:lang="en-US">2017</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_FutureStockCompensationExpenseYearOne" xlink:to="rcky_FutureStockCompensationExpenseYearOne_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_FutureStockCompensationExpenseYearTwo" xlink:href="rcky-20161231.xsd#rcky_FutureStockCompensationExpenseYearTwo"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_FutureStockCompensationExpenseYearTwo_lbl" xml:lang="en-US">2018</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_FutureStockCompensationExpenseYearTwo" xlink:to="rcky_FutureStockCompensationExpenseYearTwo_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_FutureStockCompensationExpenseYearThree" xlink:href="rcky-20161231.xsd#rcky_FutureStockCompensationExpenseYearThree"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_FutureStockCompensationExpenseYearThree_lbl" xml:lang="en-US">2019</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_FutureStockCompensationExpenseYearThree" xlink:to="rcky_FutureStockCompensationExpenseYearThree_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_FutureStockCompensationExpenseYearFour" xlink:href="rcky-20161231.xsd#rcky_FutureStockCompensationExpenseYearFour"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_FutureStockCompensationExpenseYearFour_lbl" xml:lang="en-US">2020</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_FutureStockCompensationExpenseYearFour" xlink:to="rcky_FutureStockCompensationExpenseYearFour_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_TotalExpectedShareBasedCompensation" xlink:href="rcky-20161231.xsd#rcky_TotalExpectedShareBasedCompensation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="rcky_TotalExpectedShareBasedCompensation_lbl" xml:lang="en-US">Total</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_TotalExpectedShareBasedCompensation" xlink:to="rcky_TotalExpectedShareBasedCompensation_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_StockOptionsAbstract" xlink:href="rcky-20161231.xsd#rcky_StockOptionsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_StockOptionsAbstract_lbl" xml:lang="en-US">Stock Options [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_StockOptionsAbstract" xlink:to="rcky_StockOptionsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl" xml:lang="en-US">Stock Options Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl0" xml:lang="en-US">Stock Options Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted Average Price of Options Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl0" xml:lang="en-US">Weighted Average Price of Options Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_lbl" xml:lang="en-US">Stock Options Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted Average Price of Options Exercised</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_lbl" xml:lang="en-US">Stock Options Forfeited</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted Average Price of Options Forfeited</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_lbl" xml:lang="en-US">Options outstanding and unvested</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_lbl0" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Number of Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SupplementalCashFlowElementsAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SupplementalCashFlowElementsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SupplementalCashFlowElementsAbstract_lbl" xml:lang="en-US">Supplemental Cash Flow Elements [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SupplementalCashFlowElementsAbstract" xlink:to="us-gaap_SupplementalCashFlowElementsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SupplementalCashFlowInformationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract_lbl" xml:lang="en-US">Supplemental Cash Flow Information [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_SupplementalCashFlowInformationAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestPaid" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InterestPaid"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestPaid_lbl" xml:lang="en-US">Interest paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestPaid" xlink:to="us-gaap_InterestPaid_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxesPaidNet" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncomeTaxesPaidNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxesPaidNet_lbl" xml:lang="en-US">Federal, state and local income taxes paid - net of refunds</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxesPaidNet" xlink:to="us-gaap_IncomeTaxesPaidNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NoncashOrPartNoncashAcquisitionFixedAssetsAcquired1" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NoncashOrPartNoncashAcquisitionFixedAssetsAcquired1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NoncashOrPartNoncashAcquisitionFixedAssetsAcquired1_lbl" xml:lang="en-US">Fixed asset purchases in accounts payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NoncashOrPartNoncashAcquisitionFixedAssetsAcquired1" xlink:to="us-gaap_NoncashOrPartNoncashAcquisitionFixedAssetsAcquired1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SegmentReportingAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentReportingAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentReportingAbstract_lbl" xml:lang="en-US">Segment Reporting [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingAbstract" xlink:to="us-gaap_SegmentReportingAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_SegmentTableAbstract" xlink:href="rcky-20161231.xsd#rcky_SegmentTableAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_SegmentTableAbstract_lbl" xml:lang="en-US">Segment Table [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_SegmentTableAbstract" xlink:to="rcky_SegmentTableAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_Segment_Reporting_Axis" xlink:href="rcky-20161231.xsd#rcky_Segment_Reporting_Axis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_Segment_Reporting_Axis_lbl" xml:lang="en-US">Segment Reporting Revenue (Axis)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_Segment_Reporting_Axis" xlink:to="rcky_Segment_Reporting_Axis_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_NetSales_Segment_Revenue" xlink:href="rcky-20161231.xsd#rcky_NetSales_Segment_Revenue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_NetSales_Segment_Revenue_lbl" xml:lang="en-US">Net Sales</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_NetSales_Segment_Revenue" xlink:to="rcky_NetSales_Segment_Revenue_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_Military_Member" xlink:href="rcky-20161231.xsd#rcky_Military_Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_Military_Member_lbl" xml:lang="en-US">Military (Member)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_Military_Member" xlink:to="rcky_Military_Member_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_SalesRevenueSegment" xlink:href="rcky-20161231.xsd#rcky_SalesRevenueSegment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_SalesRevenueSegment_lbl" xml:lang="en-US">Total Net Sales</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_SalesRevenueSegment" xlink:to="rcky_SalesRevenueSegment_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_Segment_Gross_Margin_Axis" xlink:href="rcky-20161231.xsd#rcky_Segment_Gross_Margin_Axis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_Segment_Gross_Margin_Axis_lbl" xml:lang="en-US">Segment Gross Margin (Axis)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_Segment_Gross_Margin_Axis" xlink:to="rcky_Segment_Gross_Margin_Axis_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_SegmentOperatingProfit" xlink:href="rcky-20161231.xsd#rcky_SegmentOperatingProfit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_SegmentOperatingProfit_lbl" xml:lang="en-US">Gross Margin</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_SegmentOperatingProfit" xlink:to="rcky_SegmentOperatingProfit_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_SegmentOperatingProfitorLoss" xlink:href="rcky-20161231.xsd#rcky_SegmentOperatingProfitorLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_SegmentOperatingProfitorLoss_lbl" xml:lang="en-US">Total Gross Margin</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_SegmentOperatingProfitorLoss" xlink:to="rcky_SegmentOperatingProfitorLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_ProductGroupInformationAbstract" xlink:href="rcky-20161231.xsd#rcky_ProductGroupInformationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_ProductGroupInformationAbstract_lbl" xml:lang="en-US">Product Group Information [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_ProductGroupInformationAbstract" xlink:to="rcky_ProductGroupInformationAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProductOrServiceAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ProductOrServiceAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProductOrServiceAxis_lbl" xml:lang="en-US">Products and Services [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProductOrServiceAxis" xlink:to="us-gaap_ProductOrServiceAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_Work_Member" xlink:href="rcky-20161231.xsd#rcky_Work_Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_Work_Member_lbl" xml:lang="en-US">Work (Member)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_Work_Member" xlink:to="rcky_Work_Member_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenueOtherManufacturedProducts" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RevenueOtherManufacturedProducts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenueOtherManufacturedProducts_lbl" xml:lang="en-US">Product Categories</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueOtherManufacturedProducts" xlink:to="us-gaap_RevenueOtherManufacturedProducts_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_SalesRevenueGoodsNetPercentage" xlink:href="rcky-20161231.xsd#rcky_SalesRevenueGoodsNetPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_SalesRevenueGoodsNetPercentage_lbl" xml:lang="en-US">Product Percentage of Sales</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_SalesRevenueGoodsNetPercentage" xlink:to="rcky_SalesRevenueGoodsNetPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_Western_Member" xlink:href="rcky-20161231.xsd#rcky_Western_Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_Western_Member_lbl" xml:lang="en-US">Western (Member0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_Western_Member" xlink:to="rcky_Western_Member_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_Commercial_Military_Member" xlink:href="rcky-20161231.xsd#rcky_Commercial_Military_Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_Commercial_Military_Member_lbl" xml:lang="en-US">CommercialMilitary (Member)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_Commercial_Military_Member" xlink:to="rcky_Commercial_Military_Member_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_Lifestyle_Member" xlink:href="rcky-20161231.xsd#rcky_Lifestyle_Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_Lifestyle_Member_lbl" xml:lang="en-US">Lifestyle (Member)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_Lifestyle_Member" xlink:to="rcky_Lifestyle_Member_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_Outdoor_Member" xlink:href="rcky-20161231.xsd#rcky_Outdoor_Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_Outdoor_Member_lbl" xml:lang="en-US">Outdoor (Member)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_Outdoor_Member" xlink:to="rcky_Outdoor_Member_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_Apparel_Member" xlink:href="rcky-20161231.xsd#rcky_Apparel_Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_Apparel_Member_lbl" xml:lang="en-US">Apparel (Member)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_Apparel_Member" xlink:to="rcky_Apparel_Member_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_Other_Member" xlink:href="rcky-20161231.xsd#rcky_Other_Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_Other_Member_lbl" xml:lang="en-US">Other Products (Member)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_Other_Member" xlink:to="rcky_Other_Member_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_Royalty_Income_Member" xlink:href="rcky-20161231.xsd#rcky_Royalty_Income_Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_Royalty_Income_Member_lbl" xml:lang="en-US">Royalty Income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_Royalty_Income_Member" xlink:to="rcky_Royalty_Income_Member_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_QuarterlyFinancialInformationDisclosureAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_QuarterlyFinancialInformationDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_QuarterlyFinancialInformationDisclosureAbstract_lbl" xml:lang="en-US">Quarterly Financial Information Disclosure [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_QuarterlyFinancialInformationDisclosureAbstract" xlink:to="us-gaap_QuarterlyFinancialInformationDisclosureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_UnauditedQuarterlyResultsAbstract" xlink:href="rcky-20161231.xsd#rcky_UnauditedQuarterlyResultsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_UnauditedQuarterlyResultsAbstract_lbl" xml:lang="en-US">Unaudited Quarterly Results [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_UnauditedQuarterlyResultsAbstract" xlink:to="rcky_UnauditedQuarterlyResultsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SalesRevenueNet" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SalesRevenueNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SalesRevenueNet_lbl" xml:lang="en-US">Net sales</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SalesRevenueNet" xlink:to="us-gaap_SalesRevenueNet_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SalesRevenueNet_lbl0" xml:lang="en-US">NET SALES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SalesRevenueNet" xlink:to="us-gaap_SalesRevenueNet_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfitLoss" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ProfitLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProfitLoss_lbl" xml:lang="en-US">Net (loss) income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_ProfitLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsOfDividendsCommonStock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PaymentsOfDividendsCommonStock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsOfDividendsCommonStock_lbl" xml:lang="en-US">Dividends paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsOfDividendsCommonStock" xlink:to="us-gaap_PaymentsOfDividendsCommonStock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareBasic" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_EarningsPerShareBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareBasic_lbl" xml:lang="en-US">Basic (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasic" xlink:to="us-gaap_EarningsPerShareBasic_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareDiluted" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_EarningsPerShareDiluted"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareDiluted_lbl" xml:lang="en-US">Diluted (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareDiluted" xlink:to="us-gaap_EarningsPerShareDiluted_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract_lbl" xml:lang="en-US">Commitments and Contingencies Disclosure [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrentAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AssetsCurrentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrentAbstract_lbl" xml:lang="en-US">CURRENT ASSETS:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrentAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LiabilitiesCurrentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrentAbstract_lbl" xml:lang="en-US">CURRENT LIABILITIES:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_AccruedExpensesAbstract" xlink:href="rcky-20161231.xsd#rcky_AccruedExpensesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_AccruedExpensesAbstract_lbl" xml:lang="en-US">Accrued expenses:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_AccruedExpensesAbstract" xlink:to="rcky_AccruedExpensesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_DeferredLiabilitiesAbstract" xlink:href="rcky-20161231.xsd#rcky_DeferredLiabilitiesAbstract"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_CashFlowsFromOperatingActivitiesAbstract_lbl" xml:lang="en-US">CASH FLOWS FROM OPERATING ACTIVITIES:</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_ChangeInAssetsAndLiabilitiesAbstract_lbl" xml:lang="en-US">Change in assets and liabilities:</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_CashFlowsFromInvestingActivitiesAbstract_lbl" xml:lang="en-US">CASH FLOWS FROM INVESTING ACTIVITIES:</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IntangibleAssetsDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IntangibleAssetsDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IntangibleAssetsDisclosureTextBlock_lbl" xml:lang="en-US">Intangible Assets Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IntangibleAssetsDisclosureTextBlock" xlink:to="us-gaap_IntangibleAssetsDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_lbl" xml:lang="en-US">Schedule of Finite-Lived Intangible Assets [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock" xlink:to="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_TrademarksAbstract" xlink:href="rcky-20161231.xsd#rcky_TrademarksAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_TrademarksAbstract_lbl" xml:lang="en-US">Trademarks</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_TrademarksAbstract" xlink:to="rcky_TrademarksAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_TrademarksAbstract0" xlink:href="rcky-20161231.xsd#rcky_TrademarksAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_TrademarksAbstract0_lbl" xml:lang="en-US">Trademarks</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_TrademarksAbstract0" xlink:to="rcky_TrademarksAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherAssetsDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherAssetsDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAssetsDisclosureTextBlock_lbl" xml:lang="en-US">Other Assets Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssetsDisclosureTextBlock" xlink:to="us-gaap_OtherAssetsDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfOtherAssetsTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ScheduleOfOtherAssetsTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfOtherAssetsTableTextBlock_lbl" xml:lang="en-US">Schedule of Other Assets [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfOtherAssetsTableTextBlock" xlink:to="us-gaap_ScheduleOfOtherAssetsTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DebtDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtDisclosureTextBlock_lbl" xml:lang="en-US">Debt Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureTextBlock" xlink:to="us-gaap_DebtDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeasesOfLesseeDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OperatingLeasesOfLesseeDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesOfLesseeDisclosureTextBlock_lbl" xml:lang="en-US">Operating Leases of Lessee Disclosure [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesOfLesseeDisclosureTextBlock" xlink:to="us-gaap_OperatingLeasesOfLesseeDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock_lbl" xml:lang="en-US">Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock" xlink:to="us-gaap_ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock_lbl" xml:lang="en-US">Pension and Other Postretirement Benefits Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock" xlink:to="us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncomeTaxDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock_lbl" xml:lang="en-US">Income Tax Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureTextBlock" xlink:to="us-gaap_IncomeTaxDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_lbl" xml:lang="en-US">Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:to="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_FederalAbstract" xlink:href="rcky-20161231.xsd#rcky_FederalAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_FederalAbstract_lbl" xml:lang="en-US">Federal:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_FederalAbstract" xlink:to="rcky_FederalAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_StateLocalAbstract" xlink:href="rcky-20161231.xsd#rcky_StateLocalAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_StateLocalAbstract_lbl" xml:lang="en-US">State &amp; local:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_StateLocalAbstract" xlink:to="rcky_StateLocalAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_ForeignAbstract" xlink:href="rcky-20161231.xsd#rcky_ForeignAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_ForeignAbstract_lbl" xml:lang="en-US">Foreign</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_ForeignAbstract" xlink:to="rcky_ForeignAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_lbl" xml:lang="en-US">Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" xlink:to="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_IncreaseDecreaseInIncomeTaxesResultingFromAbstract" xlink:href="rcky-20161231.xsd#rcky_IncreaseDecreaseInIncomeTaxesResultingFromAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_IncreaseDecreaseInIncomeTaxesResultingFromAbstract_lbl" xml:lang="en-US">Increase (decrease) in income taxes resulting from:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_IncreaseDecreaseInIncomeTaxesResultingFromAbstract" xlink:to="rcky_IncreaseDecreaseInIncomeTaxesResultingFromAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_lbl" xml:lang="en-US">Schedule of Deferred Tax Assets and Liabilities [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:to="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_DeferredTaxAssetsAbstract" xlink:href="rcky-20161231.xsd#rcky_DeferredTaxAssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_DeferredTaxAssetsAbstract_lbl" xml:lang="en-US">Deferred tax assets:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_DeferredTaxAssetsAbstract" xlink:to="rcky_DeferredTaxAssetsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxLiabilitiesAbstract" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DeferredTaxLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxLiabilitiesAbstract_lbl" xml:lang="en-US">Deferred tax liabilities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxLiabilitiesAbstract" xlink:to="us-gaap_DeferredTaxLiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RestructuringAndRelatedActivitiesDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RestructuringAndRelatedActivitiesDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RestructuringAndRelatedActivitiesDisclosureTextBlock_lbl" xml:lang="en-US">Restructuring and Related Activities Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestructuringAndRelatedActivitiesDisclosureTextBlock" xlink:to="us-gaap_RestructuringAndRelatedActivitiesDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy_lbl" xml:lang="en-US">Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy" xlink:to="us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock_lbl" xml:lang="en-US">Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock" xlink:to="us-gaap_ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedCompensationActivityTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationActivityTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShareBasedCompensationActivityTableTextBlock_lbl" xml:lang="en-US">Schedule of Share-based Compensation, Activity [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedCompensationActivityTableTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedCompensationActivityTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted Average Price of Options Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl" xml:lang="en-US">Remaining Life of Options Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_OptionsExercisableAtAbstract" xlink:href="rcky-20161231.xsd#rcky_OptionsExercisableAtAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_OptionsExercisableAtAbstract_lbl" xml:lang="en-US">Options exercisable at:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_OptionsExercisableAtAbstract" xlink:to="rcky_OptionsExercisableAtAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_lbl" xml:lang="en-US">Options Exercisable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted Average Price of Options Exercisable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_lbl" xml:lang="en-US">Remaining Life of Options Exercisable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_ShareBasedCompensationArrangementbyShareBasedPaymentAwardOptionsNonvestedWeightedAverageExercisePrice" xlink:href="rcky-20161231.xsd#rcky_ShareBasedCompensationArrangementbyShareBasedPaymentAwardOptionsNonvestedWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_ShareBasedCompensationArrangementbyShareBasedPaymentAwardOptionsNonvestedWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted Average Price of Options Unvested</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_ShareBasedCompensationArrangementbyShareBasedPaymentAwardOptionsNonvestedWeightedAverageExercisePrice" xlink:to="rcky_ShareBasedCompensationArrangementbyShareBasedPaymentAwardOptionsNonvestedWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageRemainingContractualTerm" xlink:href="rcky-20161231.xsd#rcky_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageRemainingContractualTerm"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageRemainingContractualTerm_lbl" xml:lang="en-US">Remaining Life of Options Unvested</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageRemainingContractualTerm" xlink:to="rcky_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageRemainingContractualTerm_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_OptionsExercisableAtAbstract0" xlink:href="rcky-20161231.xsd#rcky_OptionsExercisableAtAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_OptionsExercisableAtAbstract0_lbl" xml:lang="en-US">Options exercisable at:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_OptionsExercisableAtAbstract0" xlink:to="rcky_OptionsExercisableAtAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashFlowSupplementalDisclosuresTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CashFlowSupplementalDisclosuresTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashFlowSupplementalDisclosuresTextBlock_lbl" xml:lang="en-US">Cash Flow, Supplemental Disclosures [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashFlowSupplementalDisclosuresTextBlock" xlink:to="us-gaap_CashFlowSupplementalDisclosuresTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SupplementalCashFlowInformationRelatedText" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SupplementalCashFlowInformationRelatedText"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SupplementalCashFlowInformationRelatedText_lbl" xml:lang="en-US">Supplemental Cash Flow Information Related Text</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SupplementalCashFlowInformationRelatedText" xlink:to="us-gaap_SupplementalCashFlowInformationRelatedText_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SegmentReportingDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentReportingDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentReportingDisclosureTextBlock_lbl" xml:lang="en-US">Segment Reporting Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingDisclosureTextBlock" xlink:to="us-gaap_SegmentReportingDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock_lbl" xml:lang="en-US">Schedule of Segment Reporting Information, by Segment [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock" xlink:to="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_NetSalesAbstract" xlink:href="rcky-20161231.xsd#rcky_NetSalesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_NetSalesAbstract_lbl" xml:lang="en-US">NET SALES:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_NetSalesAbstract" xlink:to="rcky_NetSalesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_GrossMarginAbstract" xlink:href="rcky-20161231.xsd#rcky_GrossMarginAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_GrossMarginAbstract_lbl" xml:lang="en-US">GROSS MARGIN:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_GrossMarginAbstract" xlink:to="rcky_GrossMarginAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfProductInformationTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ScheduleOfProductInformationTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfProductInformationTableTextBlock_lbl" xml:lang="en-US">Schedule of Product Information [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfProductInformationTableTextBlock" xlink:to="us-gaap_ScheduleOfProductInformationTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_QuarterlyFinancialInformationTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_QuarterlyFinancialInformationTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_QuarterlyFinancialInformationTextBlock_lbl" xml:lang="en-US">Quarterly Financial Information [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_QuarterlyFinancialInformationTextBlock" xlink:to="us-gaap_QuarterlyFinancialInformationTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfQuarterlyFinancialInformationTableTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ScheduleOfQuarterlyFinancialInformationTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfQuarterlyFinancialInformationTableTextBlock_lbl" xml:lang="en-US">Quarterly Financial Information [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfQuarterlyFinancialInformationTableTextBlock" xlink:to="us-gaap_ScheduleOfQuarterlyFinancialInformationTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_a2016Abstract" xlink:href="rcky-20161231.xsd#rcky_a2016Abstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_a2016Abstract_lbl" xml:lang="en-US">2016</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_a2016Abstract" xlink:to="rcky_a2016Abstract_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_NetLossIncomePerCommonShareAbstract" xlink:href="rcky-20161231.xsd#rcky_NetLossIncomePerCommonShareAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_NetLossIncomePerCommonShareAbstract_lbl" xml:lang="en-US">Net (loss) income per common share:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_NetLossIncomePerCommonShareAbstract" xlink:to="rcky_NetLossIncomePerCommonShareAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl" xml:lang="en-US">Commitments and Contingencies Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InterestExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_InterestExpense_lbl" xml:lang="en-US">Interest expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpense" xlink:to="us-gaap_InterestExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresByPlanAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresByPlanAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresByPlanAxis_lbl" xml:lang="en-US">Employee Stock Ownership Plan (ESOP) Name [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresByPlanAxis" xlink:to="us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresByPlanAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_OmnibusIncentivePlanMember" xlink:href="rcky-20161231.xsd#rcky_OmnibusIncentivePlanMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_OmnibusIncentivePlanMember_lbl" xml:lang="en-US">Omnibus Incentive Plan [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_OmnibusIncentivePlanMember" xlink:to="rcky_OmnibusIncentivePlanMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TitleOfIndividualAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_TitleOfIndividualAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TitleOfIndividualAxis_lbl" xml:lang="en-US">Title of Individual [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TitleOfIndividualAxis" xlink:to="us-gaap_TitleOfIndividualAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_ManagementMemberMember" xlink:href="rcky-20161231.xsd#rcky_ManagementMemberMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_ManagementMemberMember_lbl" xml:lang="en-US">Management Member [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_ManagementMemberMember" xlink:to="rcky_ManagementMemberMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AwardTypeAxis" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AwardTypeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AwardTypeAxis_lbl" xml:lang="en-US">Award Type [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AwardTypeAxis" xlink:to="us-gaap_AwardTypeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RestrictedStockMember" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RestrictedStockMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RestrictedStockMember_lbl" xml:lang="en-US">Restricted Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestrictedStockMember" xlink:to="us-gaap_RestrictedStockMember_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_BoardOfDirectorsMember" xlink:href="rcky-20161231.xsd#rcky_BoardOfDirectorsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="rcky_BoardOfDirectorsMember_lbl" xml:lang="en-US">Board of Directors [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_BoardOfDirectorsMember" xlink:to="rcky_BoardOfDirectorsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivable_lbl" xml:lang="en-US">Allowance for Doubtful Accounts Receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivable" xlink:to="us-gaap_AllowanceForDoubtfulAccountsReceivable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdvertisingExpense" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AdvertisingExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdvertisingExpense_lbl" xml:lang="en-US">Advertising Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdvertisingExpense" xlink:to="us-gaap_AdvertisingExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShippingHandlingAndTransportationCosts" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ShippingHandlingAndTransportationCosts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShippingHandlingAndTransportationCosts_lbl" xml:lang="en-US">Shipping, Handling and Transportation Costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShippingHandlingAndTransportationCosts" xlink:to="us-gaap_ShippingHandlingAndTransportationCosts_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Depreciation" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_Depreciation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Depreciation_lbl" xml:lang="en-US">Depreciation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Depreciation" xlink:to="us-gaap_Depreciation_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AmortizationOfIntangibleAssets" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AmortizationOfIntangibleAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AmortizationOfIntangibleAssets_lbl" xml:lang="en-US">Amortization of Intangible Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AmortizationOfIntangibleAssets" xlink:to="us-gaap_AmortizationOfIntangibleAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_lbl" xml:lang="en-US">Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:to="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherIndefiniteLivedIntangibleAssets" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherIndefiniteLivedIntangibleAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherIndefiniteLivedIntangibleAssets_lbl" xml:lang="en-US">Other Indefinite-lived Intangible Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherIndefiniteLivedIntangibleAssets" xlink:to="us-gaap_OtherIndefiniteLivedIntangibleAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_lbl" xml:lang="en-US">Line of Credit Facility, Maximum Borrowing Capacity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:to="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityInterestRateDuringPeriod" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LineOfCreditFacilityInterestRateDuringPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityInterestRateDuringPeriod_lbl" xml:lang="en-US">Line of Credit Facility, Interest Rate During Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityInterestRateDuringPeriod" xlink:to="us-gaap_LineOfCreditFacilityInterestRateDuringPeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd_lbl" xml:lang="en-US">Line of Credit Facility, Interest Rate at Period End</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd" xlink:to="us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_Libor_Loan" xlink:href="rcky-20161231.xsd#rcky_Libor_Loan"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_Libor_Loan_lbl" xml:lang="en-US">Libor_Loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_Libor_Loan" xlink:to="rcky_Libor_Loan_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCredit" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LineOfCredit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCredit_lbl" xml:lang="en-US">Long-term Line of Credit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCredit" xlink:to="us-gaap_LineOfCredit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity_lbl" xml:lang="en-US">Line of Credit Facility, Current Borrowing Capacity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity" xlink:to="us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DividendsCommonStock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DividendsCommonStock"/>
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    <loc xlink:type="locator" xlink:label="us-gaap_DefinedContributionPlanEmployerMatchingContributionPercentOfMatch" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DefinedContributionPlanEmployerMatchingContributionPercentOfMatch"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedContributionPlanEmployerMatchingContributionPercentOfMatch" xlink:to="us-gaap_DefinedContributionPlanEmployerMatchingContributionPercentOfMatch_lbl"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedContributionPlanCostRecognized" xlink:to="us-gaap_DefinedContributionPlanCostRecognized_lbl"/>
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    <loc xlink:type="locator" xlink:label="us-gaap_TaxesPayableCurrentAndNoncurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_TaxesPayableCurrentAndNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TaxesPayableCurrentAndNoncurrent_lbl" xml:lang="en-US">Taxes Payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TaxesPayableCurrentAndNoncurrent" xlink:to="us-gaap_TaxesPayableCurrentAndNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UndistributedEarningsOfForeignSubsidiaries" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_UndistributedEarningsOfForeignSubsidiaries"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UndistributedEarningsOfForeignSubsidiaries" xlink:to="us-gaap_UndistributedEarningsOfForeignSubsidiaries_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilityForUncertainTaxPositionsNoncurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LiabilityForUncertainTaxPositionsNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilityForUncertainTaxPositionsNoncurrent_lbl" xml:lang="en-US">Liability for Uncertainty in Income Taxes, Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilityForUncertainTaxPositionsNoncurrent" xlink:to="us-gaap_LiabilityForUncertainTaxPositionsNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RestructuringAndRelatedCostCostIncurredToDate1" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RestructuringAndRelatedCostCostIncurredToDate1"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestructuringAndRelatedCostCostIncurredToDate1" xlink:to="us-gaap_RestructuringAndRelatedCostCostIncurredToDate1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RestructuringReserveCurrent" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RestructuringReserveCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RestructuringReserveCurrent_lbl" xml:lang="en-US">Restructuring Reserve, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestructuringReserveCurrent" xlink:to="us-gaap_RestructuringReserveCurrent_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensationGross" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensationGross"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensationGross" xlink:to="us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensationGross_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardGross" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardGross"/>
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    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsDiscountForPostvestingRestrictions" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsDiscountForPostvestingRestrictions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsDiscountForPostvestingRestrictions_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Discount for Postvesting Restrictions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsDiscountForPostvestingRestrictions" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsDiscountForPostvestingRestrictions_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Exercise Price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RestrictedStockExpense_lbl" xml:lang="en-US">Restricted Stock or Unit Expense (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestrictedStockExpense" xlink:to="us-gaap_RestrictedStockExpense_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross_lbl" xml:lang="en-US">Stock Issued During Period, Value, Restricted Stock Award, Gross (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross" xlink:to="us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures"/>
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    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate</label>
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    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Weighted Average Volatility Rate</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AllocatedShareBasedCompensationExpense_lbl" xml:lang="en-US">Allocated Share-based Compensation Expense (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllocatedShareBasedCompensationExpense" xlink:to="us-gaap_AllocatedShareBasedCompensationExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAggregateIntrinsicValue" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAggregateIntrinsicValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAggregateIntrinsicValue_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Aggregate Intrinsic Value (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAggregateIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAggregateIntrinsicValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockGrantedDuringPeriodValueSharebasedCompensationForfeited" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StockGrantedDuringPeriodValueSharebasedCompensationForfeited"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockGrantedDuringPeriodValueSharebasedCompensationForfeited_lbl" xml:lang="en-US">Stock Granted, Value, Share-based Compensation, Forfeited (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockGrantedDuringPeriodValueSharebasedCompensationForfeited" xlink:to="us-gaap_StockGrantedDuringPeriodValueSharebasedCompensationForfeited_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_lbl" xml:lang="en-US">Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockGrantedDuringPeriodValueSharebasedCompensation" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StockGrantedDuringPeriodValueSharebasedCompensation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockGrantedDuringPeriodValueSharebasedCompensation_lbl" xml:lang="en-US">Stock Granted, Value, Share-based Compensation, Net of Forfeitures (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockGrantedDuringPeriodValueSharebasedCompensation" xlink:to="us-gaap_StockGrantedDuringPeriodValueSharebasedCompensation_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesAuthorized" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PreferredStockSharesAuthorized"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesAuthorized_lbl" xml:lang="en-US">Preferred Stock, Shares Authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesAuthorized" xlink:to="us-gaap_PreferredStockSharesAuthorized_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredUnitsAuthorized" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PreferredUnitsAuthorized"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredUnitsAuthorized_lbl" xml:lang="en-US">Preferred Units, Authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredUnitsAuthorized" xlink:to="us-gaap_PreferredUnitsAuthorized_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertiblePreferredStockSharesReservedForFutureIssuance" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ConvertiblePreferredStockSharesReservedForFutureIssuance"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertiblePreferredStockSharesReservedForFutureIssuance_lbl" xml:lang="en-US">Convertible Preferred Stock, Shares Reserved for Future Issuance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertiblePreferredStockSharesReservedForFutureIssuance" xlink:to="us-gaap_ConvertiblePreferredStockSharesReservedForFutureIssuance_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockRepurchaseProgramAuthorizedAmount1" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StockRepurchaseProgramAuthorizedAmount1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockRepurchaseProgramAuthorizedAmount1_lbl" xml:lang="en-US">Stock Repurchase Program, Authorized Amount (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockRepurchaseProgramAuthorizedAmount1" xlink:to="us-gaap_StockRepurchaseProgramAuthorizedAmount1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockRepurchaseProgramPeriodInForce1" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StockRepurchaseProgramPeriodInForce1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockRepurchaseProgramPeriodInForce1_lbl" xml:lang="en-US">Stock Repurchase Program, Period in Force</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockRepurchaseProgramPeriodInForce1" xlink:to="us-gaap_StockRepurchaseProgramPeriodInForce1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockRepurchasedAndRetiredDuringPeriodValue" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StockRepurchasedAndRetiredDuringPeriodValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockRepurchasedAndRetiredDuringPeriodValue_lbl" xml:lang="en-US">Stock Repurchased and Retired During Period, Value (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockRepurchasedAndRetiredDuringPeriodValue" xlink:to="us-gaap_StockRepurchasedAndRetiredDuringPeriodValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1_lbl" xml:lang="en-US">Stock Repurchase Program, Remaining Authorized Repurchase Amount (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1" xlink:to="us-gaap_StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_GovernmentContractPercentageOfTotalNetSales" xlink:href="rcky-20161231.xsd#rcky_GovernmentContractPercentageOfTotalNetSales"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_GovernmentContractPercentageOfTotalNetSales_lbl" xml:lang="en-US">Government Contract Percentage of total net sales</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_GovernmentContractPercentageOfTotalNetSales" xlink:to="rcky_GovernmentContractPercentageOfTotalNetSales_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_ForeignSalesPercentage" xlink:href="rcky-20161231.xsd#rcky_ForeignSalesPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_ForeignSalesPercentage_lbl" xml:lang="en-US">Foreign Sales Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_ForeignSalesPercentage" xlink:to="rcky_ForeignSalesPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConsolidationPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ConsolidationPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConsolidationPolicyTextBlock_lbl" xml:lang="en-US">Consolidation, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConsolidationPolicyTextBlock" xlink:to="us-gaap_ConsolidationPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock_lbl" xml:lang="en-US">Business Description and Basis of Presentation [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:to="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UseOfEstimates" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_UseOfEstimates"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UseOfEstimates_lbl" xml:lang="en-US">Use of Estimates, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UseOfEstimates" xlink:to="us-gaap_UseOfEstimates_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CashAndCashEquivalentsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl" xml:lang="en-US">Cash and Cash Equivalents, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:to="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TradeAndOtherAccountsReceivablePolicy" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_TradeAndOtherAccountsReceivablePolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TradeAndOtherAccountsReceivablePolicy_lbl" xml:lang="en-US">Trade and Other Accounts Receivable, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TradeAndOtherAccountsReceivablePolicy" xlink:to="us-gaap_TradeAndOtherAccountsReceivablePolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskCreditRisk" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ConcentrationRiskCreditRisk"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskCreditRisk_lbl" xml:lang="en-US">Concentration Risk, Credit Risk, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskCreditRisk" xlink:to="us-gaap_ConcentrationRiskCreditRisk_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskDisclosureTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ConcentrationRiskDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskDisclosureTextBlock_lbl" xml:lang="en-US">Concentration Risk Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskDisclosureTextBlock" xlink:to="us-gaap_ConcentrationRiskDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InventoryPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryPolicyTextBlock_lbl" xml:lang="en-US">Inventory, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryPolicyTextBlock" xlink:to="us-gaap_InventoryPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_FixedAssetTextBlock" xlink:href="rcky-20161231.xsd#rcky_FixedAssetTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_FixedAssetTextBlock_lbl" xml:lang="en-US">Fixed Asset [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_FixedAssetTextBlock" xlink:to="rcky_FixedAssetTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IntangibleAssetsFiniteLivedPolicy" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IntangibleAssetsFiniteLivedPolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IntangibleAssetsFiniteLivedPolicy_lbl" xml:lang="en-US">Intangible Assets, Finite-Lived, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IntangibleAssetsFiniteLivedPolicy" xlink:to="us-gaap_IntangibleAssetsFiniteLivedPolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdvertisingCostsPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AdvertisingCostsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdvertisingCostsPolicyTextBlock_lbl" xml:lang="en-US">Advertising Costs, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdvertisingCostsPolicyTextBlock" xlink:to="us-gaap_AdvertisingCostsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenueRecognitionSalesOfGoods" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RevenueRecognitionSalesOfGoods"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenueRecognitionSalesOfGoods_lbl" xml:lang="en-US">Revenue Recognition, Sales of Goods [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueRecognitionSalesOfGoods" xlink:to="us-gaap_RevenueRecognitionSalesOfGoods_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShippingAndHandlingCostPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ShippingAndHandlingCostPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShippingAndHandlingCostPolicyTextBlock_lbl" xml:lang="en-US">Shipping and Handling Cost, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShippingAndHandlingCostPolicyTextBlock" xlink:to="us-gaap_ShippingAndHandlingCostPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_EarningsPerSharePolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock_lbl" xml:lang="en-US">Earnings Per Share, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerSharePolicyTextBlock" xlink:to="us-gaap_EarningsPerSharePolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ComprehensiveIncomePolicyPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ComprehensiveIncomePolicyPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComprehensiveIncomePolicyPolicyTextBlock_lbl" xml:lang="en-US">Comprehensive Income, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomePolicyPolicyTextBlock" xlink:to="us-gaap_ComprehensiveIncomePolicyPolicyTextBlock_lbl"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueMeasurementPolicyPolicyTextBlock_lbl" xml:lang="en-US">Fair Value Measurement, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueMeasurementPolicyPolicyTextBlock" xlink:to="us-gaap_FairValueMeasurementPolicyPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl" xml:lang="en-US">New Accounting Pronouncements, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:to="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DescriptionOfNewAccountingPronouncementsNotYetAdopted" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DescriptionOfNewAccountingPronouncementsNotYetAdopted"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DescriptionOfNewAccountingPronouncementsNotYetAdopted_lbl" xml:lang="en-US">Description of New Accounting Pronouncements Not yet Adopted [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DescriptionOfNewAccountingPronouncementsNotYetAdopted" xlink:to="us-gaap_DescriptionOfNewAccountingPronouncementsNotYetAdopted_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_EquityComponentDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityComponentDomain_lbl" xml:lang="en-US">Equity Component [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_EquityComponentDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_lbl" xml:lang="en-US">Finite-Lived Intangible Assets, Major Class Name [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_Trade_Mark_Domain" xlink:href="rcky-20161231.xsd#rcky_Trade_Mark_Domain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_Trade_Mark_Domain_lbl" xml:lang="en-US">Trade_Mark_ [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_Trade_Mark_Domain" xlink:to="rcky_Trade_Mark_Domain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_lbl" xml:lang="en-US">Indefinite-lived Intangible Assets, Major Class Name [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable_lbl" xml:lang="en-US">Schedule of Finite-Lived Intangible Assets [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable" xlink:to="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiniteLivedIntangibleAssetsLineItems" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsLineItems_lbl" xml:lang="en-US">Finite-Lived Intangible Assets [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsLineItems" xlink:to="us-gaap_FiniteLivedIntangibleAssetsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_Segment_Reporting_Domain" xlink:href="rcky-20161231.xsd#rcky_Segment_Reporting_Domain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_Segment_Reporting_Domain_lbl" xml:lang="en-US">Segment_Reporting_ [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_Segment_Reporting_Domain" xlink:to="rcky_Segment_Reporting_Domain_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_Segment_Gross_Margin_Domain" xlink:href="rcky-20161231.xsd#rcky_Segment_Gross_Margin_Domain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_Segment_Gross_Margin_Domain_lbl" xml:lang="en-US">Segment_Gross_Margin_ [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_Segment_Gross_Margin_Domain" xlink:to="rcky_Segment_Gross_Margin_Domain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_lbl" xml:lang="en-US">Schedule of Segment Reporting Information, by Segment [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SegmentReportingInformationLineItems" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentReportingInformationLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentReportingInformationLineItems_lbl" xml:lang="en-US">Segment Reporting Information [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingInformationLineItems" xlink:to="us-gaap_SegmentReportingInformationLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProductsAndServicesDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ProductsAndServicesDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProductsAndServicesDomain_lbl" xml:lang="en-US">Products and Services [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProductsAndServicesDomain" xlink:to="us-gaap_ProductsAndServicesDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfProductInformationTable" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ScheduleOfProductInformationTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfProductInformationTable_lbl" xml:lang="en-US">Schedule of Product Information [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfProductInformationTable" xlink:to="us-gaap_ScheduleOfProductInformationTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProductInformationLineItems" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ProductInformationLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProductInformationLineItems_lbl" xml:lang="en-US">Product Information [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProductInformationLineItems" xlink:to="us-gaap_ProductInformationLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_lbl" xml:lang="en-US">Equity Award [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TitleOfIndividualWithRelationshipToEntityDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_TitleOfIndividualWithRelationshipToEntityDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TitleOfIndividualWithRelationshipToEntityDomain_lbl" xml:lang="en-US">Relationship to Entity [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TitleOfIndividualWithRelationshipToEntityDomain" xlink:to="us-gaap_TitleOfIndividualWithRelationshipToEntityDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeStockOwnershipPlanESOPPlanDomain" xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_EmployeeStockOwnershipPlanESOPPlanDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeStockOwnershipPlanESOPPlanDomain_lbl" xml:lang="en-US">Employee Stock Ownership Plan (ESOP), Plan [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeStockOwnershipPlanESOPPlanDomain" xlink:to="us-gaap_EmployeeStockOwnershipPlanESOPPlanDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_CAPITALSTOCKANDSTOCKBASEDCOMPENSATIONDetailsTable" xlink:href="rcky-20161231.xsd#rcky_CAPITALSTOCKANDSTOCKBASEDCOMPENSATIONDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_CAPITALSTOCKANDSTOCKBASEDCOMPENSATIONDetailsTable_lbl" xml:lang="en-US">11. CAPITAL STOCK AND STOCK BASED COMPENSATION (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_CAPITALSTOCKANDSTOCKBASEDCOMPENSATIONDetailsTable" xlink:to="rcky_CAPITALSTOCKANDSTOCKBASEDCOMPENSATIONDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="rcky_CAPITALSTOCKANDSTOCKBASEDCOMPENSATIONDetailsLineItems" xlink:href="rcky-20161231.xsd#rcky_CAPITALSTOCKANDSTOCKBASEDCOMPENSATIONDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_CAPITALSTOCKANDSTOCKBASEDCOMPENSATIONDetailsLineItems_lbl" xml:lang="en-US">11. CAPITAL STOCK AND STOCK BASED COMPENSATION (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_CAPITALSTOCKANDSTOCKBASEDCOMPENSATIONDetailsLineItems" xlink:to="rcky_CAPITALSTOCKANDSTOCKBASEDCOMPENSATIONDetailsLineItems_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="rcky_Libor_Loan_lbl0" xml:lang="en-US">Amount of Libor Loans at Period End</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_Libor_Loan" xlink:to="rcky_Libor_Loan_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="rcky_NetSales_Segment_Revenue_lbl0" xml:lang="en-US">Net Sales of the Reportable Segments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_NetSales_Segment_Revenue" xlink:to="rcky_NetSales_Segment_Revenue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="rcky_SalesRevenueGoodsNetPercentage_lbl0" xml:lang="en-US">The percentage of net product revenue to total net revenue from the sale of goods as of year end.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_SalesRevenueGoodsNetPercentage" xlink:to="rcky_SalesRevenueGoodsNetPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="rcky_SalesRevenueSegment_lbl0" xml:lang="en-US">Total revenues for reportable segments.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_SalesRevenueSegment" xlink:to="rcky_SalesRevenueSegment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="rcky_SegmentOperatingProfit_lbl0" xml:lang="en-US">Amount of income or loss for the reportable segment before unusual Items, equity method income or loss, income taxes, and extraordinary items.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_SegmentOperatingProfit" xlink:to="rcky_SegmentOperatingProfit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="rcky_SegmentOperatingProfitorLoss_lbl0" xml:lang="en-US">Amount of profit or loss recognized by the reportable segment.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_SegmentOperatingProfitorLoss" xlink:to="rcky_SegmentOperatingProfitorLoss_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_Segment_Gross_Margin_Axis_lbl0" xml:lang="en-US">Segment_ Gross_ Margin_ [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_Segment_Gross_Margin_Axis" xlink:to="rcky_Segment_Gross_Margin_Axis_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_Segment_Reporting_Axis_lbl0" xml:lang="en-US">Segment_ Reporting_ [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_Segment_Reporting_Axis" xlink:to="rcky_Segment_Reporting_Axis_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_Trade_Mark_Axis_lbl0" xml:lang="en-US">Trade_ Mark_ [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_Trade_Mark_Axis" xlink:to="rcky_Trade_Mark_Axis_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_Accumulated_Amortization_Member_lbl0" xml:lang="en-US">Accumulated_ Amortization_ [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_Accumulated_Amortization_Member" xlink:to="rcky_Accumulated_Amortization_Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_Apparel_Member_lbl0" xml:lang="en-US">Apparel_ [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_Apparel_Member" xlink:to="rcky_Apparel_Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_BoardOfDirectorsMember_lbl0" xml:lang="en-US">Board Of Directors [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_BoardOfDirectorsMember" xlink:to="rcky_BoardOfDirectorsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_Carrying_Amount_Member_lbl0" xml:lang="en-US">Carrying_ Amount_ [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_Carrying_Amount_Member" xlink:to="rcky_Carrying_Amount_Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_Commercial_Military_Member_lbl0" xml:lang="en-US">Commercial_ Military_ [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_Commercial_Military_Member" xlink:to="rcky_Commercial_Military_Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_Lifestyle_Member_lbl0" xml:lang="en-US">Lifestyle_ [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_Lifestyle_Member" xlink:to="rcky_Lifestyle_Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_ManagementMemberMember_lbl0" xml:lang="en-US">Management Member [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_ManagementMemberMember" xlink:to="rcky_ManagementMemberMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_Military_Member_lbl0" xml:lang="en-US">Military_ [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_Military_Member" xlink:to="rcky_Military_Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_OmnibusIncentivePlanMember_lbl0" xml:lang="en-US">Omnibus Incentive Plan [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_OmnibusIncentivePlanMember" xlink:to="rcky_OmnibusIncentivePlanMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_Other_Member_lbl0" xml:lang="en-US">Other_ [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_Other_Member" xlink:to="rcky_Other_Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_Outdoor_Member_lbl0" xml:lang="en-US">Outdoor_ [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_Outdoor_Member" xlink:to="rcky_Outdoor_Member_lbl0"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_DocumentAndEntityInformationAbstract_lbl" xml:lang="en-US">Document and Entity Information [Abstract]</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_SegmentOperatingProfit_lbl1" xml:lang="en-US">SegmentOperatingProfit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_SegmentOperatingProfit" xlink:to="rcky_SegmentOperatingProfit_lbl1"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_NetSales_Segment_Revenue_lbl1" xml:lang="en-US">NetSales_Segment_Revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_NetSales_Segment_Revenue" xlink:to="rcky_NetSales_Segment_Revenue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="rcky_OptionsExercisableAtAbstract0_lbl0" xml:lang="en-US">OptionsExercisableAtAbstract0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="rcky_OptionsExercisableAtAbstract0" xlink:to="rcky_OptionsExercisableAtAbstract0_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpense_lbl0" xml:lang="en-US">Interest Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpense" xlink:to="us-gaap_InterestExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredIncomeTaxesAndTaxCredits_lbl0" xml:lang="en-US">Deferred Income Taxes and Tax Credits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxesAndTaxCredits" xlink:to="us-gaap_DeferredIncomeTaxesAndTaxCredits_lbl0"/>
    <loc xlink:type="locator" xlink:label="dei_EntityPublicFloat" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityPublicFloat"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPublicFloat_lbl" xml:lang="en-US">Entity Public Float</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPublicFloat" xlink:to="dei_EntityPublicFloat_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentPeriodEndDate" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_DocumentPeriodEndDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FederalIncomeTaxExpenseBenefitContinuingOperations" xlink:to="us-gaap_FederalIncomeTaxExpenseBenefitContinuingOperations_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NonoperatingIncomeExpense_lbl0" xml:lang="en-US">Nonoperating Income (Expense)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpense" xlink:to="us-gaap_NonoperatingIncomeExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CurrentStateAndLocalTaxExpenseBenefit_lbl0" xml:lang="en-US">Current State and Local Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:to="us-gaap_CurrentStateAndLocalTaxExpenseBenefit_lbl0"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_TradingSymbol_lbl" xml:lang="en-US">Trading Symbol</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax_lbl0" xml:lang="en-US">Comprehensive Income (Loss), Net of Tax, Attributable to Parent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_ComprehensiveIncomeNetOfTax_lbl0"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxesAndOtherAssetsCurrent" xlink:to="us-gaap_DeferredIncomeTaxesAndOtherAssetsCurrent_lbl0"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCurrentReportingStatus" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityCurrentReportingStatus"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Entity Current Reporting Status</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAssets_lbl0" xml:lang="en-US">Other Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssets" xlink:to="us-gaap_OtherAssets_lbl0"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentType" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_DocumentType"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquity_lbl2" xml:lang="en-US">Stockholders&apos; Equity Attributable to Parent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsGross_lbl0" xml:lang="en-US">Finite-Lived Intangible Assets, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsGross" xlink:to="us-gaap_FiniteLivedIntangibleAssetsGross_lbl0"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US">Document Fiscal Year Focus</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation_lbl0" xml:lang="en-US">Stock Issued During Period, Shares, Share-based Compensation, Net of Forfeitures</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:to="us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation_lbl0"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsInventory" xlink:to="us-gaap_DeferredTaxAssetsInventory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredFederalIncomeTaxExpenseBenefit_lbl0" xml:lang="en-US">Deferred Federal Income Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredFederalIncomeTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_lbl0" xml:lang="en-US">Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit_lbl0" xml:lang="en-US">Deferred State and Local Income Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedPatentsGross_lbl0" xml:lang="en-US">Finite-Lived Patents, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedPatentsGross" xlink:to="us-gaap_FiniteLivedPatentsGross_lbl0"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_lbl0"/>
    <loc xlink:type="locator" xlink:label="dei_CurrentFiscalYearEndDate" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_CurrentFiscalYearEndDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RestructuringCharges_lbl0" xml:lang="en-US">Restructuring Charges</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestructuringCharges" xlink:to="us-gaap_RestructuringCharges_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrent_lbl0" xml:lang="en-US">Assets, Current</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssued1_lbl0" xml:lang="en-US">Stock Issued</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDue_lbl0" xml:lang="en-US">Operating Leases, Future Minimum Payments Due</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDue" xlink:to="us-gaap_OperatingLeasesFutureMinimumPaymentsDue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquireIntangibleAssets_lbl0" xml:lang="en-US">Payments to Acquire Intangible Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireIntangibleAssets" xlink:to="us-gaap_PaymentsToAcquireIntangibleAssets_lbl0"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsNetCurrent" xlink:to="us-gaap_DeferredTaxAssetsNetCurrent_lbl0"/>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsNet" xlink:to="us-gaap_DeferredTaxAssetsNet_lbl0"/>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US">Amendment Flag</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentFederalTaxExpenseBenefit" xlink:to="us-gaap_CurrentFederalTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Liabilities_lbl0" xml:lang="en-US">Liabilities</label>
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    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl0" xml:lang="en-US">Net Cash Provided by (Used in) Investing Activities</label>
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    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxLiabilitiesOtherFiniteLivedAssets" xlink:to="us-gaap_DeferredTaxLiabilitiesOtherFiniteLivedAssets_lbl0"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCommonStockSharesOutstanding" xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityCommonStockSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl" xml:lang="en-US">Entity Common Stock, Shares Outstanding</label>
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</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>13
<FILENAME>rcky-20161231_pre.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by iC(tm) - CompSci Interactive Converter - http://www.compsciresources.com -->
<!-- Created: Wed Mar 08 17:37:59 EST 2017 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6801554704">
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityVoluntaryFilers', window );">Entity Voluntary Filers</a></td>
<td class="text">No<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityFilerCategory', window );">Entity Filer Category</a></td>
<td class="text">Accelerated Filer<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityWellKnownSeasonedIssuer', window );">Entity Well-known Seasoned Issuer</a></td>
<td class="text">No<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Dec. 31,  2016<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentFiscalYearFocus', window );">Document Fiscal Year Focus</a></td>
<td class="text">2016<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentFiscalPeriodFocus', window );">Document Fiscal Period Focus</a></td>
<td class="text">FY<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>If the value is true, then the document is an amendment to previously-filed/accepted document.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CurrentFiscalYearEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>End date of current fiscal year in the format --MM-DD.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CurrentFiscalYearEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gMonthDayItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalPeriodFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This is focus fiscal period of the document report. For a first quarter 2006 quarterly report, which may also provide financial information from prior periods, the first fiscal quarter should be given as the fiscal period focus. Values: FY, Q1, Q2, Q3, Q4, H1, H2, M9, T1, T2, T3, M8, CY.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalPeriodFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fiscalPeriodItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalYearFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This is focus fiscal year of the document report in CCYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalYearFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gYearItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented.  If there is no historical data in the report, use the filing date. The format of the date is CCYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word "Other".</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12b<br> -Subsection 1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCurrentReportingStatus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate "Yes" or "No" whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCurrentReportingStatus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFilerCategory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate whether the registrant is one of the following: (1) Large Accelerated Filer, (2) Accelerated Filer, (3) Non-accelerated Filer, (4) Smaller Reporting Company (Non-accelerated) or (5) Smaller Reporting Accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFilerCategory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:filerCategoryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityPublicFloat">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>State aggregate market value of voting and non-voting common equity held by non-affiliates computed by reference to price at which the common equity was last sold, or average bid and asked price of such common equity, as of the last business day of registrant's most recently completed second fiscal quarter. The public float should be reported on the cover page of the registrants form 10K.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityPublicFloat</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12b<br> -Subsection 1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityVoluntaryFilers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate "Yes" or "No" if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityVoluntaryFilers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityWellKnownSeasonedIssuer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate "Yes" or "No" if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityWellKnownSeasonedIssuer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_DocumentAndEntityInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_DocumentAndEntityInformationAbstract</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>rcky_</td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<DOCUMENT>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<html>
<head>
<title></title>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6802031904">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>CONSOLIDATED BALANCE SHEETS - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Dec. 31, 2015</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>CURRENT ASSETS:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents</a></td>
<td class="nump">$ 4,480,505<span></span>
</td>
<td class="nump">$ 3,407,140<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsReceivableNetCurrent', window );">Trade receivables &#8211; net</a></td>
<td class="nump">40,844,583<span></span>
</td>
<td class="nump">44,549,207<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherReceivables', window );">Other receivables</a></td>
<td class="nump">688,251<span></span>
</td>
<td class="nump">583,479<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryNet', window );">Inventories</a></td>
<td class="nump">69,168,442<span></span>
</td>
<td class="nump">76,991,059<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxesReceivable', window );">Income tax receivable</a></td>
<td class="nump">1,243,678<span></span>
</td>
<td class="nump">128,699<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsNetCurrent', window );">Deferred income taxes</a></td>
<td class="nump">1,633,353<span></span>
</td>
<td class="nump">1,031,818<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PrepaidExpenseCurrent', window );">Prepaid expenses</a></td>
<td class="nump">2,354,107<span></span>
</td>
<td class="nump">2,530,517<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Total current assets</a></td>
<td class="nump">120,412,919<span></span>
</td>
<td class="nump">129,221,919<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">FIXED ASSETS &#8211; net</a></td>
<td class="nump">26,511,493<span></span>
</td>
<td class="nump">27,836,527<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IntangibleAssetsNetExcludingGoodwill', window );">IDENTIFIED INTANGIBLES</a></td>
<td class="nump">33,415,694<span></span>
</td>
<td class="nump">36,547,873<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherAssetsNoncurrent', window );">OTHER ASSETS</a></td>
<td class="nump">232,509<span></span>
</td>
<td class="nump">258,812<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">TOTAL ASSETS</a></td>
<td class="nump">180,572,615<span></span>
</td>
<td class="nump">193,865,131<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrentAbstract', window );"><strong>CURRENT LIABILITIES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableCurrent', window );">Accounts payable</a></td>
<td class="nump">11,589,040<span></span>
</td>
<td class="nump">9,118,555<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeRelatedLiabilitiesCurrent', window );">Salaries and wages</a></td>
<td class="nump">949,894<span></span>
</td>
<td class="nump">442,259<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TaxesPayableCurrent', window );">Taxes - other</a></td>
<td class="nump">842,325<span></span>
</td>
<td class="nump">533,220<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccruedLiabilitiesAndOtherLiabilities', window );">Accrued freight</a></td>
<td class="nump">534,070<span></span>
</td>
<td class="nump">427,412<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccruedLiabilitiesForCommissionsExpenseAndTaxes', window );">Commissions</a></td>
<td class="nump">446,703<span></span>
</td>
<td class="nump">378,191<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherAccruedLiabilitiesCurrent', window );">Accrued duty</a></td>
<td class="nump">1,980,598<span></span>
</td>
<td class="nump">2,301,449<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccruedLiabilitiesCurrent', window );">Other</a></td>
<td class="nump">1,377,281<span></span>
</td>
<td class="nump">1,547,130<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Total current liabilities</a></td>
<td class="nump">17,719,911<span></span>
</td>
<td class="nump">14,748,216<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermDebtNoncurrent', window );">LONG TERM DEBT</a></td>
<td class="nump">14,584,008<span></span>
</td>
<td class="nump">23,700,089<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_DeferredLiabilitiesAbstract', window );"><strong>DEFERRED LIABILITIES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxLiabilitiesNoncurrent', window );">Deferred income taxes</a></td>
<td class="nump">12,999,153<span></span>
</td>
<td class="nump">13,000,609<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherLiabilitiesNoncurrent', window );">Other deferred liabilities</a></td>
<td class="nump">176,219<span></span>
</td>
<td class="nump">295,676<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Liabilities', window );">TOTAL LIABILITIES</a></td>
<td class="nump">45,479,291<span></span>
</td>
<td class="nump">51,744,590<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityAbstract', window );"><strong>SHAREHOLDERS' EQUITY:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">Common stock, no par value; 25,000,000 shares authorized; outstanding; 2016 - 7,421,455 and 2015 - 7,567,271; and additional paid-in capital</a></td>
<td class="nump">69,291,637<span></span>
</td>
<td class="nump">70,882,392<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RetainedEarningsUnappropriated', window );">Retained earnings</a></td>
<td class="nump">65,801,687<span></span>
</td>
<td class="nump">71,238,149<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Total shareholders' equity</a></td>
<td class="nump">135,093,324<span></span>
</td>
<td class="nump">142,120,541<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY</a></td>
<td class="nump">$ 180,572,615<span></span>
</td>
<td class="nump">$ 193,865,131<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_DeferredLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_DeferredLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>rcky_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(3))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(4))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedLiabilitiesAndOtherLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of expenses incurred but not yet paid nor invoiced, and liabilities classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccruedLiabilitiesAndOtherLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccruedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedLiabilitiesForCommissionsExpenseAndTaxes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The carrying amount for commissions, taxes and other expenses that were incurred but unpaid as of the balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.15)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccruedLiabilitiesForCommissionsExpenseAndTaxes</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(12))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(11))<br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.9)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6801-107765<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Cash<br> -URI http://asc.fasb.org/extlink&amp;oid=6506951<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3044-108585<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Cash Equivalents<br> -URI http://asc.fasb.org/extlink&amp;oid=6507016<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards classified as current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32537-109319<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=75116654&amp;loc=d3e31917-109318<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=75116654&amp;loc=d3e31931-109318<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=75116654&amp;loc=d3e31928-109318<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=75116654&amp;loc=d3e31958-109318<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxLiabilitiesNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after deferred tax asset, of deferred tax liability attributable to taxable differences, with jurisdictional netting and classified as noncurrent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=75116654&amp;loc=d3e31931-109318<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=75116654&amp;loc=d3e31958-109318<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=75116654&amp;loc=d3e31917-109318<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxLiabilitiesNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeRelatedLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EmployeeRelatedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxesReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying amount due within one year of the balance sheet date (or one operating cycle, if longer) from tax authorities as of the balance sheet date representing refunds of overpayments or recoveries based on agreed-upon resolutions of disputes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.5(c))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.3(a)(4))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.10)<br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxesReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IntangibleAssetsNetExcludingGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6388964&amp;loc=d3e16212-109274<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph ((a)(1),(b))<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16323-109275<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IntangibleAssetsNetExcludingGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.6(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 330<br> -SubTopic 10<br> -Section 35<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=68049868&amp;loc=d3e3927-108312<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Liabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19-26)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Liabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAndStockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(23))<br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(25))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(32))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesAndStockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.21)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after unamortized (discount) premium and debt issuance costs of long-term debt classified as noncurrent and excluding amounts to be repaid within one year or the normal operating cycle, if longer. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebtNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAccruedLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of expenses incurred but not yet paid classified as other, due within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e7018-107765<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Current Liabilities<br> -URI http://asc.fasb.org/extlink&amp;oid=6509677<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6911-107765<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6935-107765<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherAccruedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAssetsNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of noncurrent assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.17)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherAssetsNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLiabilitiesNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities classified as other, due after one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.24)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherLiabilitiesNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount due from parties in nontrade transactions, classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.8)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpenseCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of asset related to consideration paid in advance for costs that provide economic benefits within a future period of one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6787-107765<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 340<br> -SubTopic 10<br> -Section 05<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=68074540&amp;loc=d3e5879-108316<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Current Assets<br> -URI http://asc.fasb.org/extlink&amp;oid=6509628<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (g)<br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PrepaidExpenseCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(13))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(14))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RetainedEarningsUnappropriated">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A segregation of retained earnings which is available for dividend distribution. Earnings not paid out as dividends but instead reinvested in the core business or used to pay off debt. Unappropriated profit is part of shareholder equity. Also called cumulative distributions or earned surplus or accumulated earnings or unappropriated profit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(3)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RetainedEarningsUnappropriated</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 4.E)<br> -URI http://asc.fasb.org/extlink&amp;oid=27010918&amp;loc=d3e74512-122707<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityAbstract</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TaxesPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred and payable for statutory income, sales, use, payroll, excise, real, property and other taxes. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19,20)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TaxesPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
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</table></div>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6794507344">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>CONSOLIDATED BALANCE SHEETS (Parentheticals) - $ / shares<br></strong></div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Dec. 31, 2015</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred stock Stated Value</a></td>
<td class="nump">$ 0.06<span></span>
</td>
<td class="nump">$ 0.06<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Common stock Outstanding</a></td>
<td class="nump">7,421,455<span></span>
</td>
<td class="nump">7,567,271<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common stock Authorized</a></td>
<td class="nump">25,000,000<span></span>
</td>
<td class="nump">25,000,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock Par Value</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of common stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesOutstanding</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockParOrStatedValuePerShare">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6801889632">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Dec. 31, 2015</div></th>
<th class="th"><div>Dec. 31, 2014</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalesRevenueNet', window );">NET SALES</a></td>
<td class="nump">$ 260,258,584<span></span>
</td>
<td class="nump">$ 269,302,023<span></span>
</td>
<td class="nump">$ 286,242,169<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostOfGoodsSold', window );">COST OF GOODS SOLD</a></td>
<td class="nump">183,528,494<span></span>
</td>
<td class="nump">180,410,184<span></span>
</td>
<td class="nump">189,881,444<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">GROSS MARGIN</a></td>
<td class="nump">76,730,090<span></span>
</td>
<td class="nump">88,891,839<span></span>
</td>
<td class="nump">96,360,725<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingExpensesAbstract', window );"><strong>OPERATING EXPENSES</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SellingGeneralAndAdministrativeExpense', window );">Selling, general and administrative expenses</a></td>
<td class="nump">75,631,490<span></span>
</td>
<td class="nump">78,402,079<span></span>
</td>
<td class="nump">80,597,934<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RestructuringCharges', window );">Reorganizational charge</a></td>
<td class="nump">1,159,527<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetImpairmentCharges', window );">Impairment charge</a></td>
<td class="nump">3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingExpenses', window );">Total operating expenses</a></td>
<td class="nump">79,791,017<span></span>
</td>
<td class="nump">78,402,079<span></span>
</td>
<td class="nump">80,597,934<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax', window );">INCOME (LOSS) FROM OPERATIONS</a></td>
<td class="num">(3,060,927)<span></span>
</td>
<td class="nump">10,489,760<span></span>
</td>
<td class="nump">15,762,791<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherIncomeAndExpensesAbstract', window );"><strong>OTHER INCOME AND (EXPENSES):</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest expense</a></td>
<td class="num">(616,567)<span></span>
</td>
<td class="num">(696,827)<span></span>
</td>
<td class="num">(943,154)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherNonoperatingIncomeExpense', window );">Other - net</a></td>
<td class="nump">59,020<span></span>
</td>
<td class="num">(105,433)<span></span>
</td>
<td class="num">(78,455)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Total other - net</a></td>
<td class="num">(557,547)<span></span>
</td>
<td class="num">(802,260)<span></span>
</td>
<td class="num">(1,021,609)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments', window );">INCOME (LOSS) BEFORE INCOME TAXES</a></td>
<td class="num">(3,618,474)<span></span>
</td>
<td class="nump">9,687,500<span></span>
</td>
<td class="nump">14,741,182<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">INCOME TAX EXPENSE (BENEFIT)</a></td>
<td class="num">(1,479,078)<span></span>
</td>
<td class="nump">3,084,343<span></span>
</td>
<td class="nump">4,895,884<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTax', window );">COMPREHENSIVE INCOME (LOSS)</a></td>
<td class="num">$ (2,139,396)<span></span>
</td>
<td class="nump">$ 6,603,157<span></span>
</td>
<td class="nump">$ 9,845,298<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_NetIncomeLossPerShareAbstract', window );"><strong>NET INCOME (LOSS) PER SHARE</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasic', window );">Basic (in Dollars per share)</a></td>
<td class="num">$ (0.29)<span></span>
</td>
<td class="nump">$ 0.87<span></span>
</td>
<td class="nump">$ 1.30<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareDiluted', window );">Diluted (in Dollars per share)</a></td>
<td class="num">$ (0.29)<span></span>
</td>
<td class="nump">$ 0.87<span></span>
</td>
<td class="nump">$ 1.30<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_WeightedAverageNumberOfCommonSharesOutstandingAbstract', window );"><strong>WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic', window );">Basic (in Shares)</a></td>
<td class="nump">7,505,219<span></span>
</td>
<td class="nump">7,563,205<span></span>
</td>
<td class="nump">7,544,936<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding', window );">Diluted (in Shares)</a></td>
<td class="nump">7,505,219<span></span>
</td>
<td class="nump">7,574,172<span></span>
</td>
<td class="nump">7,547,781<span></span>
</td>
</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of write-down of assets recognized in the income statement. Includes, but is not limited to, losses from tangible assets, intangible assets and goodwill.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=68055307&amp;loc=d3e2420-110228<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Other Comprehensive Income<br> -URI http://asc.fasb.org/extlink&amp;oid=51831270<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Comprehensive Income<br> -URI http://asc.fasb.org/extlink&amp;oid=51831223<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=66004124&amp;loc=d3e557-108580<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Net Income<br> -URI http://asc.fasb.org/extlink&amp;oid=51831255<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total costs related to goods produced and sold during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=63488584&amp;loc=d3e20235-122688<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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</tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 55<br> -Paragraph 52<br> -URI http://asc.fasb.org/extlink&amp;oid=65016374&amp;loc=d3e4984-109258<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(19))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=64863997&amp;loc=d3e1252-109256<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(21))<br> -URI http://asc.fasb.org/extlink&amp;oid=63488584&amp;loc=d3e20235-122688<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(23))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(19))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=64863997&amp;loc=d3e1252-109256<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(21))<br> -URI http://asc.fasb.org/extlink&amp;oid=63488584&amp;loc=d3e20235-122688<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(23))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GrossProfit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1,2)<br> -URI http://asc.fasb.org/extlink&amp;oid=63488584&amp;loc=d3e20235-122688<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of income (loss) from continuing operations before deduction of income tax expense (benefit) and income (loss) attributable to noncontrolling interest, and addition of income (loss) from equity method investments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(h)(1)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of income (loss) from a discontinued operation including the portion attributable to the noncontrolling interest. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 5C<br> -Subparagraph (b)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=64827811&amp;loc=SL51721675-107760<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(12))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=65878427&amp;loc=d3e1012-107759<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(21))<br> -URI http://asc.fasb.org/extlink&amp;oid=63488584&amp;loc=d3e20235-122688<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 45<br> -Paragraph 3B<br> -URI http://asc.fasb.org/extlink&amp;oid=65878427&amp;loc=SL51721525-107759<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 45<br> -Paragraph 3A<br> -URI http://asc.fasb.org/extlink&amp;oid=65878427&amp;loc=SL51721523-107759<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=65878427&amp;loc=d3e957-107759<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=64827811&amp;loc=d3e1361-107760<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a),(b)<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32639-109319<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(h))<br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Income Tax Expense (or Benefit)<br> -URI http://asc.fasb.org/extlink&amp;oid=6515339<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of the cost of borrowed funds accounted for as interest expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6450988&amp;loc=d3e26243-108391<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=64930785&amp;loc=d3e28555-108399<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.9)<br> -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NonoperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=63488584&amp;loc=d3e20235-122688<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NonoperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherIncomeAndExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherIncomeAndExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherNonoperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of income (expense) related to nonoperating activities, classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.9)<br> -URI http://asc.fasb.org/extlink&amp;oid=63488584&amp;loc=d3e20235-122688<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherNonoperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RestructuringCharges">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Excludes expenses related to a discontinued operation or an asset retirement obligation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 420<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 5.P.3)<br> -URI http://asc.fasb.org/extlink&amp;oid=27011515&amp;loc=d3e140864-122747<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 420<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6394359&amp;loc=d3e17939-110869<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 420<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 5.P.4(b))<br> -URI http://asc.fasb.org/extlink&amp;oid=27011515&amp;loc=d3e140904-122747<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RestructuringCharges</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SalesRevenueNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances, and sales discounts.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=63488584&amp;loc=d3e20235-122688<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SalesRevenueNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SellingGeneralAndAdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.4)<br> -URI http://asc.fasb.org/extlink&amp;oid=63488584&amp;loc=d3e20235-122688<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 330<br> -SubTopic 10<br> -Section 30<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=68048583&amp;loc=d3e3636-108311<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SellingGeneralAndAdministrativeExpense</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 16<br> -URI http://asc.fasb.org/extlink&amp;oid=64863997&amp;loc=d3e1505-109256<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=64863997&amp;loc=d3e1448-109256<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Weighted-Average Number of Common Shares Outstanding<br> -URI http://asc.fasb.org/extlink&amp;oid=6528421<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfSharesOutstandingBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6807512736">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>CONSOLIDATED STATEMENTS OF SHAREHOLDERS EQUITY - USD ($)<br></strong></div></th>
<th class="th"><div>Common Stock [Member]</div></th>
<th class="th"><div>Common Stock Including Additional Paid in Capital [Member]</div></th>
<th class="th"><div>Retained Earnings [Member]</div></th>
<th class="th"><div>Total</div></th>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">BALANCE - December 31, 20 at Dec. 31, 2013</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 70,153,570<span></span>
</td>
<td class="nump">$ 61,059,927<span></span>
</td>
<td class="nump">$ 131,213,497<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">BALANCE - December 31, 20 (in Shares) at Dec. 31, 2013</a></td>
<td class="nump">7,536,448<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_YearEndedDecember312014Abstract', window );"><strong>YEAR ENDED DECEMBER 31, 2014</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">9,845,298<span></span>
</td>
<td class="nump">9,845,298<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DividendsCommonStockCash', window );">Dividends Paid on Common Stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(3,017,979)<span></span>
</td>
<td class="num">(3,017,979)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssued1', window );">Stock compensation expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">307,102<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">307,102<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Stock compensation expense (in Shares)</a></td>
<td class="nump">13,678<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">BALANCE - December 31, 20 at Dec. 31, 2014</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">70,460,672<span></span>
</td>
<td class="nump">67,887,246<span></span>
</td>
<td class="nump">138,347,918<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">BALANCE - December 31, 20 (in Shares) at Dec. 31, 2014</a></td>
<td class="nump">7,550,126<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_YearEndedDecember312014Abstract', window );"><strong>YEAR ENDED DECEMBER 31, 2014</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,603,157<span></span>
</td>
<td class="nump">6,603,157<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DividendsCommonStockCash', window );">Dividends Paid on Common Stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(3,252,254)<span></span>
</td>
<td class="num">(3,252,254)<span></span>
</td>
</tr>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssued1', window );">Stock compensation expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">412,978<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">412,978<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Stock compensation expense (in Shares)</a></td>
<td class="nump">16,545<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_YearEndedDecember312015Abstract', window );"><strong>YEAR ENDED DECEMBER 31, 2015</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercisedNetOfTaxBenefitExpense', window );">Stock issued and options exercised including related tax benefits</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">8,742<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 8,742<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Stock issued and options exercised including related tax benefits (in Shares)</a></td>
<td class="nump">600<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(600)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">BALANCE - December 31, 20 at Dec. 31, 2015</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">70,882,392<span></span>
</td>
<td class="nump">71,238,149<span></span>
</td>
<td class="nump">$ 142,120,541<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">BALANCE - December 31, 20 (in Shares) at Dec. 31, 2015</a></td>
<td class="nump">7,567,271<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_YearEndedDecember312014Abstract', window );"><strong>YEAR ENDED DECEMBER 31, 2014</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(2,139,396)<span></span>
</td>
<td class="num">(2,139,396)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DividendsCommonStockCash', window );">Dividends Paid on Common Stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(3,297,066)<span></span>
</td>
<td class="num">(3,297,066)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssued1', window );">Stock compensation expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">359,359<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">359,359<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Stock compensation expense (in Shares)</a></td>
<td class="nump">29,816<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_YearEndedDecember312016Abstract', window );"><strong>YEAR ENDED DECEMBER 31, 2016</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockRepurchasedDuringPeriodValue', window );">Repurchase of common stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,950,114)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (1,950,114)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockRepurchasedDuringPeriodShares', window );">Repurchase of common stock (in Shares)</a></td>
<td class="num">(175,632)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">175,632<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">BALANCE - December 31, 20 at Dec. 31, 2016</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 69,291,637<span></span>
</td>
<td class="nump">$ 65,801,687<span></span>
</td>
<td class="nump">$ 135,093,324<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">BALANCE - December 31, 20 (in Shares) at Dec. 31, 2016</a></td>
<td class="nump">7,421,455<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_YearEndedDecember312015Abstract</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_YearEndedDecember312016Abstract</td>
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</table></div>
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</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DividendsCommonStockCash">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of paid and unpaid common stock dividends declared with the form of settlement in cash.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DividendsCommonStockCash</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Net Income<br> -URI http://asc.fasb.org/extlink&amp;oid=51831255<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(18))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Other Comprehensive Income<br> -URI http://asc.fasb.org/extlink&amp;oid=51831270<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(20))<br> -URI http://asc.fasb.org/extlink&amp;oid=63488584&amp;loc=d3e20235-122688<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssued1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The fair value of stock issued in noncash financing activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4332-108586<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4304-108586<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4313-108586<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssued1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares (or other type of equity) issued during the period as a result of any equity-based compensation plan other than an employee stock ownership plan (ESOP), net of any shares forfeited. Shares issued could result from the issuance of restricted stock, the exercise of stock options, stock issued under employee stock purchase plans, and/or other employee benefit plans.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of share options (or share units) exercised during the current period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercisedNetOfTaxBenefitExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value of stock issued as a result of the exercise of stock options, after deduction of related income tax (expense) benefit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueStockOptionsExercisedNetOfTaxBenefitExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockRepurchasedDuringPeriodShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares that have been repurchased during the period and have not been retired and are not held in treasury. Some state laws may govern the circumstances under which an entity may acquire its own stock and prescribe the accounting treatment therefore. This element is used when state law does not recognize treasury stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockRepurchasedDuringPeriodShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockRepurchasedDuringPeriodValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Equity impact of the value of stock that has been repurchased during the period and has not been retired and is not held in treasury. Some state laws may mandate the circumstances under which an entity may acquire its own stock and prescribe the accounting treatment therefore. This element is used when state law does not recognize treasury stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockRepurchasedDuringPeriodValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 4.E)<br> -URI http://asc.fasb.org/extlink&amp;oid=27010918&amp;loc=d3e74512-122707<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquity</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
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</table></div>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockIncludingAdditionalPaidInCapitalMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockIncludingAdditionalPaidInCapitalMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_RetainedEarningsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_RetainedEarningsMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
<td>na</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6805579328">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Dec. 31, 2015</div></th>
<th class="th"><div>Dec. 31, 2014</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_CashFlowsFromOperatingActivitiesAbstract', window );"><strong>CASH FLOWS FROM OPERATING ACTIVITIES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income (Loss)</a></td>
<td class="num">$ (2,139,396)<span></span>
</td>
<td class="nump">$ 6,603,157<span></span>
</td>
<td class="nump">$ 9,845,298<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_AdjustmentsToReconcileNetIncomeLossToNetCashProvidedByOperatingActivitiesAbstract', window );"><strong>Adjustments to reconcile net income (Loss) to net cash provided by operating activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepreciationAmortizationAndAccretionNet', window );">Depreciation and amortization</a></td>
<td class="nump">7,720,836<span></span>
</td>
<td class="nump">7,188,123<span></span>
</td>
<td class="nump">6,941,905<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxesAndTaxCredits', window );">Deferred income taxes</a></td>
<td class="num">(602,991)<span></span>
</td>
<td class="nump">332,650<span></span>
</td>
<td class="nump">989,473<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GainLossOnSaleOfPropertyPlantEquipment', window );">Loss on disposal of fixed assets</a></td>
<td class="nump">47,712<span></span>
</td>
<td class="nump">19,500<span></span>
</td>
<td class="nump">138,056<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtorReorganizationItemsEmployeeRelatedCharges', window );">Reorganizational charge</a></td>
<td class="nump">486,496<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ImpairmentOfIntangibleAssetsExcludingGoodwill', window );">Impairment charge</a></td>
<td class="nump">3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Stock compensation expense</a></td>
<td class="nump">359,359<span></span>
</td>
<td class="nump">412,978<span></span>
</td>
<td class="nump">307,102<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_ChangeInAssetsAndLiabilitiesAbstract', window );"><strong>Change in assets and liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInReceivables', window );">Receivables</a></td>
<td class="nump">3,273,852<span></span>
</td>
<td class="nump">11,150,897<span></span>
</td>
<td class="num">(6,888,027)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInInventories', window );">Inventories</a></td>
<td class="nump">7,822,617<span></span>
</td>
<td class="nump">8,245,983<span></span>
</td>
<td class="num">(7,065,372)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInIncomeTaxesReceivable', window );">Income tax receivable</a></td>
<td class="num">(1,114,979)<span></span>
</td>
<td class="num">(128,699)<span></span>
</td>
<td class="nump">242,228<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets', window );">Other current assets</a></td>
<td class="nump">176,410<span></span>
</td>
<td class="nump">22,925<span></span>
</td>
<td class="num">(24,035)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOtherOperatingAssets', window );">Other assets</a></td>
<td class="nump">26,303<span></span>
</td>
<td class="nump">40,678<span></span>
</td>
<td class="nump">109,208<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsPayable', window );">Accounts payable</a></td>
<td class="nump">2,346,865<span></span>
</td>
<td class="num">(6,004,991)<span></span>
</td>
<td class="nump">4,004,111<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccruedLiabilities', window );">Accrued and other liabilities</a></td>
<td class="num">(104,743)<span></span>
</td>
<td class="num">(4,640,636)<span></span>
</td>
<td class="nump">4,380,101<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net cash provided by operating activities</a></td>
<td class="nump">21,298,341<span></span>
</td>
<td class="nump">23,242,565<span></span>
</td>
<td class="nump">12,980,048<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_CashFlowsFromInvestingActivitiesAbstract', window );"><strong>CASH FLOWS FROM INVESTING ACTIVITIES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment', window );">Purchase of fixed assets</a></td>
<td class="num">(5,906,479)<span></span>
</td>
<td class="num">(8,654,642)<span></span>
</td>
<td class="num">(7,442,086)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment', window );">Proceeds from sales of fixed assets</a></td>
<td class="nump">44,764<span></span>
</td>
<td class="nump">17,495<span></span>
</td>
<td class="nump">63,012<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireIntangibleAssets', window );">Investment in trademarks and patents</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,176)<span></span>
</td>
<td class="num">(9,446)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivities', window );">Net cash used in investing activities</a></td>
<td class="num">(5,861,715)<span></span>
</td>
<td class="num">(8,638,323)<span></span>
</td>
<td class="num">(7,388,520)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_CashFlowsFromFinancingActivitiesAbstract', window );"><strong>CASH FLOWS FROM FINANCING ACTIVITIES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromLinesOfCredit', window );">Proceeds from revolving credit facility</a></td>
<td class="nump">71,255,424<span></span>
</td>
<td class="nump">68,423,672<span></span>
</td>
<td class="nump">75,190,968<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RepaymentsOfLinesOfCredit', window );">Repayments on revolving credit facility</a></td>
<td class="num">(80,371,505)<span></span>
</td>
<td class="num">(80,993,956)<span></span>
</td>
<td class="num">(77,308,793)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsOfFinancingCosts', window );">Debt financing costs</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(54,647)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromStockOptionsExercised', window );">Proceeds from stock options</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">8,742<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsForRepurchaseOfCommonStock', window );">Repurchase of common stock</a></td>
<td class="num">(1,950,114)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DividendsCash', window );">Dividends paid on common stock</a></td>
<td class="num">(3,297,066)<span></span>
</td>
<td class="num">(3,252,254)<span></span>
</td>
<td class="num">(3,017,979)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net cash used in financing activities</a></td>
<td class="num">(14,363,261)<span></span>
</td>
<td class="num">(15,813,796)<span></span>
</td>
<td class="num">(5,190,451)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease', window );">INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS</a></td>
<td class="nump">1,073,365<span></span>
</td>
<td class="num">(1,209,554)<span></span>
</td>
<td class="nump">401,077<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAbstract', window );"><strong>CASH AND CASH EQUIVALENTS:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">BEGINNING OF PERIOD</a></td>
<td class="nump">3,407,140<span></span>
</td>
<td class="nump">4,616,694<span></span>
</td>
<td class="nump">4,215,617<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">END OF PERIOD</a></td>
<td class="nump">$ 4,480,505<span></span>
</td>
<td class="nump">$ 3,407,140<span></span>
</td>
<td class="nump">$ 4,616,694<span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_AdjustmentsToReconcileNetIncomeLossToNetCashProvidedByOperatingActivitiesAbstract</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_CashFlowsFromFinancingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_CashFlowsFromFinancingActivitiesAbstract</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_CashFlowsFromInvestingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_CashFlowsFromInvestingActivitiesAbstract</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_CashFlowsFromOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_CashFlowsFromOperatingActivitiesAbstract</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_ChangeInAssetsAndLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_ChangeInAssetsAndLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAbstract</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
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</tr>
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</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Cash<br> -URI http://asc.fasb.org/extlink&amp;oid=6506951<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3044-108585<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Cash Equivalents<br> -URI http://asc.fasb.org/extlink&amp;oid=6507016<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in cash and cash equivalents. Cash and cash equivalents are the amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Includes effect from exchange rate changes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3521-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 230<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=49171198&amp;loc=d3e33268-110906<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtorReorganizationItemsEmployeeRelatedCharges">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of reorganization items related to employee related charges.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 45<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=64805424&amp;loc=d3e55730-112764<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=34712771&amp;loc=d3e56145-112766<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtorReorganizationItemsEmployeeRelatedCharges</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredIncomeTaxesAndTaxCredits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred income tax expense (benefit) and income tax credits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 20<br> -Section 55<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=65896087&amp;loc=d3e11374-113907<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredIncomeTaxesAndTaxCredits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationAmortizationAndAccretionNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate net amount of depreciation, amortization, and accretion recognized during an accounting period. As a noncash item, the net amount is added back to net income when calculating cash provided by or used in operations using the indirect method.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DepreciationAmortizationAndAccretionNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DividendsCash">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of paid and unpaid cash dividends declared for classes of stock, for example, but not limited to, common and preferred.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 405<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6957935&amp;loc=d3e64057-112817<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DividendsCash</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GainLossOnSaleOfPropertyPlantEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of gain (loss) on sale or disposal of property, plant and equipment assets, including oil and gas property and timber property.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GainLossOnSaleOfPropertyPlantEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ImpairmentOfIntangibleAssetsExcludingGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of impairment loss recognized in the period resulting from the write-down of the carrying amount of an intangible asset (excluding goodwill) to fair value.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16373-109275<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ImpairmentOfIntangibleAssetsExcludingGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the aggregate amount of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccruedLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the aggregate amount of expenses incurred but not yet paid.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccruedLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInIncomeTaxesReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in income taxes receivable, which represents the amount due from tax authorities for refunds of overpayments or recoveries of income taxes paid.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInIncomeTaxesReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInInventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOtherOperatingAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in operating assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInOtherOperatingAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in prepaid expenses, and assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the total amount due within one year (or one operating cycle) from all parties, associated with underlying transactions that are classified as operating activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3521-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 26<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3574-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3521-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 26<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3574-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3521-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3536-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Net Income<br> -URI http://asc.fasb.org/extlink&amp;oid=51831255<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(18))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Other Comprehensive Income<br> -URI http://asc.fasb.org/extlink&amp;oid=51831270<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(20))<br> -URI http://asc.fasb.org/extlink&amp;oid=63488584&amp;loc=d3e20235-122688<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsForRepurchaseOfCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow to reacquire common stock during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3291-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Financing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsForRepurchaseOfCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsOfFinancingCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for loan and debt issuance costs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3291-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Financing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsOfFinancingCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireIntangibleAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow to acquire asset without physical form usually arising from contractual or other legal rights, excluding goodwill.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3213-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Investing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquireIntangibleAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Investing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquirePropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromLinesOfCredit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow from contractual arrangement with the lender, including but not limited to, letter of credit, standby letter of credit and revolving credit arrangements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Financing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3255-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(f))<br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromLinesOfCredit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from the sale of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 12<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3179-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Investing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6516133<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromSaleOfPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow associated with the amount received from holders exercising their stock options. This item inherently excludes any excess tax benefit, which the entity may have realized and reported separately.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (j)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3255-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Financing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow for payment of an obligation from a lender, including but not limited to, letter of credit, standby letter of credit and revolving credit arrangements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3291-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Financing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(f))<br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br></p></div>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6797913968">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SignificantAccountingPoliciesTextBlock', window );">Significant Accounting Policies [Text Block]</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0"></td><td style="width: 0.25in; text-align: left">1.</td><td style="text-align: justify">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</td>
</tr></table><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><font style="font-family: Times New Roman, Times, Serif"><b><i>Principles
of Consolidation</i></b></font> - The accompanying consolidated financial statements include the accounts of Rocky Brands, Inc.
(&#x201c;Rocky&#x201d;) and its wholly-owned subsidiaries, Lifestyle Footwear, Inc. (&#x201c;Lifestyle&#x201d;), Five Star Enterprises
Ltd. (&#x201c;Five Star&#x201d;), Rocky Brands Canada, Inc. (&#x201c;Rocky Canada&#x201d;), Rocky Brands US, LLC, Rocky Brands International,
LLC, Lehigh Outfitters, LLC, collectively referred to as the &#x201c;Company.&#x201d; All inter-company transactions have been eliminated.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><font style="font-family: Times New Roman, Times, Serif"><b><i>Business
Activity</i></b></font> - We are a leading designer, manufacturer and marketer of premium quality footwear marketed under a portfolio
of well recognized brand names including Rocky Outdoor Gear, Georgia Boot, Durango, Lehigh and Creative Recreation. Our brands
have a long history of representing high quality, comfortable, functional and durable footwear and our products are organized around
six target markets: outdoor, work, duty, commercial military, western and lifestyle. In addition, as part of our strategy of outfitting
consumers from head-to-toe, we market complementary branded apparel and accessories that we believe leverage the strength and positioning
of each of our brands.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">Our products are distributed through three distinct
business segments: wholesale, retail and military. In our wholesale business, we distribute our products through a wide range of
distribution channels representing over ten thousand retail store locations in the U.S. and Canada. Our wholesale channels vary
by product line and include sporting goods stores, outdoor retailers, independent shoe retailers, hardware stores, catalogs, mass
merchants, uniform stores, farm store chains, specialty safety stores and other specialty retailers. Our retail business includes
direct sales of our products to consumers through our e-commerce websites and our Rocky outlet store. We also sell footwear under
the Rocky label to the U.S. military.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b><i>Estimates</i></b> - The preparation of financial
statements in conformity with accounting principles generally accepted in the United States of America requires management to make
estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities
at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results
could differ from those estimates.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left"><font style="font-family: Times New Roman, Times, Serif"><b><i>Cash
and Cash Equivalents</i></b></font> - We consider all highly liquid investments purchased with original maturities of three months
or less to be cash equivalents. Our cash and cash equivalents are primarily held in five banks. Balances may exceed federally insured
limits.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b><i>Trade Receivables</i></b> - Trade receivables
are presented net of the related allowance for uncollectible accounts of approximately $1,041,000 and $820,000 at December 31,
2016 and 2015, respectively. The allowance for uncollectible accounts is calculated based on the relative age and status of trade
receivable balances. Our credit policy generally provides that trade receivables will be deemed uncollectible and written-off once
we have pursued all reasonable efforts to collect on the account.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b><i>Concentration of Credit Risk</i></b> - We have
significant transactions with a large number of customers. No customer represented 10% of trade receivables - net as of December
31, 2016 and 2015. Our exposure to credit risk is impacted by the economic climate affecting the retail shoe industry. We manage
this risk by performing ongoing credit evaluations of our customers and maintain reserves for potential uncollectible accounts.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b><i>Supplier and Labor Concentrations</i></b> -
We purchase raw materials from a number of domestic and foreign sources. We produce a portion of our shoes and boots in our Dominican
Republic operation and in our Puerto Rico operation. We are not aware of any governmental or economic restrictions that would alter
these current operations.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">We source a significant portion of our footwear,
apparel and gloves from manufacturers in the Far East, primarily China. We are not aware of any governmental or economic restrictions
that would alter our current sourcing operations.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><font style="font-family: Times New Roman, Times, Serif"><b><i>Inventories</i></b></font>
- Inventories are valued at the lower of cost, determined on a first-in, first-out (FIFO) basis, or market. Reserves are established
for inventories when the net realizable value (NRV) is deemed to be less than its cost based on our periodic estimates of NRV.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><font style="font-family: Times New Roman, Times, Serif"><b><i>Fixed
Assets</i></b></font> - The Company records fixed assets at historical cost and generally utilizes the straight-line method of
computing depreciation for financial reporting purposes over the estimated useful lives of the assets as follows:</p><br/><table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 85%; border-collapse: collapse; margin-left: 0.5in">
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<tr style="vertical-align: top">
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    <td><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Furniture and fixtures</font></td>
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    <td style="text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3-8</font></td></tr>
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    <td><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lasts, dies, and patterns</font></td>
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</table><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">For income tax purposes, the Company generally computes
depreciation utilizing accelerated methods.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b><i>Identified intangible assets</i></b> - Identified
intangible assets consist of indefinite lived trademarks and definite lived trademarks, patents and customer lists. Indefinite
lived intangible assets are not amortized.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">If events or circumstances change, a determination
is made by management, in accordance with the accounting standard for &#x201c;Property, Plant and Equipment&#x201d; to ascertain
whether property, equipment and certain finite-lived intangibles have been impaired based on the sum of expected future undiscounted
cash flows from operating activities. If the estimated net cash flows are less than the carrying amount of such assets, we will
recognize an impairment loss in an amount necessary to write down the assets to fair value as determined from expected future discounted
cash flows.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In accordance with the accounting standard for &#x201c;Intangibles
&#x2013; Goodwill and Other&#x201d;, we test intangible assets with indefinite lives for impairment annually or when conditions indicate
impairment may have occurred. We perform such testing of our indefinite-lived intangible assets in the fourth quarter of each year
or as events occur or circumstances change that would more likely than not reduce the fair value of a reporting unit below its
carrying amount.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b><i>Advertising</i></b> - We expense advertising
costs as incurred. Advertising expense was approximately $8,079,000, $9,869,000, and $8,623,000 for 2016, 2015 and 2014, respectively.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b><i>Revenue Recognition</i></b> -<b><i> </i></b>Revenue
and related cost of goods sold are recognized at the time products are shipped to the customer and title transfers. Revenue is
recorded net of estimated sales discounts and returns based upon specific customer agreements and historical trends. Net sales
include royalty income from licensing our brands.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b><i>Shipping Costs</i></b> - In accordance with
the accounting standard for revenue recognition, all shipping costs billed to customers have been included in net sales. All outbound
shipping costs to customers has been included in selling, general and administrative costs and totaled approximately $7,851,000
$8,500,000, and $9,254,000 in 2016, 2015 and 2014, respectively.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b><i>Per Share Information</i></b> - Basic net income
per common share is computed based on the weighted average number of common shares outstanding during the period. Diluted net income
per common share is computed similarly but includes the dilutive effect of stock options. A reconciliation of the shares used in
the basic and diluted income per share computations is as follows:</p><br/><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 96%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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</table><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b><i>Comprehensive Income</i></b> - Comprehensive
income includes changes in equity that result from transactions and economic events from non-core operations. Comprehensive income
is composed of two subsets &#x2013; net income and other comprehensive income.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b><i>Fair Value Measurements</i></b> &#x2013; The
fair value accounting standard defines fair value, establishes a framework for measuring fair value, and expands disclosures about
fair value measurements. This standard clarifies how to measure fair value as permitted under other accounting pronouncements.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">The fair value accounting standard defines fair value
as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most
advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. This
standard also establishes a three-level fair value hierarchy that prioritizes the inputs used to measure fair value. This hierarchy
requires entities to maximize the use of observable inputs and minimize the use of unobservable inputs. The three levels of inputs
used to measure fair value are as follows:</p><br/><table cellpadding="0" cellspacing="0" width="100%" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.25in"><font style="font-family: Symbol">&#xb7;</font></td><td>Level 1 &#x2013; Quoted prices in active markets for identical assets or liabilities.</td></tr></table><br/><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.25in"><font style="font-family: Symbol">&#xb7;</font></td><td>Level 2 &#x2013; Observable inputs other than quoted market prices included in Level 1, such as quoted prices for similar assets
and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active;
or other inputs that are observable or can be corroborated by observable market data.</td></tr></table><br/><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.25in"><font style="font-family: Symbol">&#xb7;</font></td><td style="text-align: left">Level 3 &#x2013; Unobservable inputs that are supported by little or no market activity and that are significant to the fair
value of the assets or liabilities. This includes certain pricing models, discounted cash flow methodologies and similar techniques
that use significant unobservable inputs.</td></tr></table><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">The fair values of cash, accounts receivable, other
receivables and accounts payable approximated their carrying values because of the short-term nature of these instruments. Accounts
receivable consists primarily of amounts due from our customers, net of allowances. Other receivables consist primarily of amounts
due from employees (sales persons&#x2019; advances in excess of commissions earned and employee travel advances); other customer
receivables, net of allowances; and expected insurance recoveries. The carrying amounts of our revolving line of credit and other
short-term financing obligations also approximate fair value, as they are comparable to the available financing in the marketplace
during the year.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b><i>Recently Adopted Accounting Pronouncements</i></b></p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In June 2014, the FASB issued ASU No. 2014-12, Compensation
&#x2013; Stock Compensation (Topic 718). Some share-based payment awards that require a specific performance target to be achieved
before the employee can benefit from the award, also require an employee to render service until the performance target is achieved.
In some cases, the terms of an award may provide that the performance target could be achieved after an employee completes the
requisite service period. That is, the employee would be entitled to benefit from the award regardless of whether the employee
is rendering service on the date the performance target is achieved. Some entities account for those performance targets as performance
conditions that affect the vesting of the award and, therefore, do not reflect the performance target in the estimate of the grant-date
fair value. Others treat them as non-vesting conditions that affect the grant-date fair value of the award. The amendments apply
to reporting entities that grant their employees share-based payments in which the terms of the award provide that a performance
target can be achieved after the requisite service period. The update is effective for public entities for annual reporting periods
beginning after December 15, 2015. The adoption of this standard did not have a material effect on our consolidated financial statements.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In January 2015, the FASB issued ASU No. 2015-01,
Income Statement &#x2013; Extraordinary and Unusual Items (Subtopic 225-20). The objective of this update is to simplify the income
statement presentation requirements in Subtopic 225-20 by eliminating the concept of extraordinary items. Extraordinary items are
events and transactions that are distinguished by their unusual nature and by the infrequency of their occurrence. Eliminating
the extraordinary classification simplifies income statement presentation by altogether removing the concept of extraordinary items
from consideration. The amendments in this update are effective for fiscal years, and interim periods within those fiscal years,
beginning after December 15, 2015. A reporting entity may apply the amendments prospectively. A reporting entity also may apply
the amendments retrospectively to all prior periods presented in the financial statements. The adoption of this standard did not
have an effect on our consolidated financial statements.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In April 2015, the FASB issued ASU No. 2015-03, Interest
&#x2013; Imputation of Interest (Subtopic 835-30). The objective of this update is to simplify presentation of debt issuance costs,
the amendments in this update require that debt issuance costs related to a recognized debt liability be presented in the balance
sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The recognition and
measurement guidance for debt issuance costs are not affected by the amendments in this update. The amendments in this update are
effective for fiscal years beginning after December 15, 2015. An entity should apply the new guidance on a retrospective basis,
wherein the balance sheet of each individual period presented should be adjusted to reflect the period-specific effects of applying
the new guidance. Upon transition, an entity is required to comply with the applicable disclosures for a change in an accounting
principle. These disclosures include the nature of and reason for the change in accounting principle, the transition method, a
description of the prior-period information that has been retrospectively adjusted, and the effect of the change on the financial
statement line items (that is, debt issuance cost asset and the debt liability). The adoption of this standard did not have an
effect on our consolidated financial statements as ASU 2015-15 permitted debt issuance costs related to a line of credit arrangement
to remain as an asset and be amortized over the remaining term of the line of credit agreement.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b><i>Accounting standards not yet adopted</i></b></p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In May 2014, the FASB issued ASU No. 2014-09, Revenue
from Contracts with Customers (Topic 606). The amendments in this update supersede the revenue recognition requirements in Topic
605, Revenue Recognition, including most industry-specific revenue recognition guidance throughout the Industry Topics of the Codification.
In addition, the amendments supersede the cost guidance in Subtopic 605-35, Revenue Recognition&#x2014;Construction-Type and Production-Type
Contracts, and create new Subtopic 340-40, Other Assets and Deferred Costs&#x2014;Contracts with Customers. In summary, the core
principle of Topic 606 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in
an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In
August 2015, the FASB issued ASU No. 2015-14. The amendments in this update defer the effective date of Update 2014-09. Public
business entities, certain not-for-profit entities, and certain employee benefit plans should apply the guidance in Update 2014-09
to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period.
Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting
periods within that reporting period. The guidance permits the use of either a retrospective or cumulative effect transition method.
We have not yet selected a transition method but plan to select a transition method no later than the fourth quarter of 2017. We
are currently assessing our contracts with customers and related financial disclosures to evaluate the impact of the amended guidance
on our existing revenue recognition policies and procedures.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In August 2014, the FASB issued ASU No. 2014-15,
Presentation of Financial Statements &#x2013; Going Concern (Subtopic 205-40). Currently, there is no guidance in GAAP about management&#x2019;s
responsibility to evaluate whether there is substantial doubt about an entity&#x2019;s ability to continue as a going concern or
to provide related footnote disclosures. The amendments in this update provide that guidance. In doing so, the amendments should
reduce diversity in the timing and content of footnote disclosures. The amendments require management to assess an entity&#x2019;s
ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing
standards. Specifically, the amendments (1) provide a definition of the term <i>substantial doubt, </i>(2) require an evaluation
every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management&#x2019;s
plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management&#x2019;s
plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment
for a period of one year after the date that the financial statements are issued (or available to be issued). The update is effective
for public entities for annual reporting periods beginning after December 15, 2016. Early adoption is permitted. We have not yet
determined the impact this ASU will have on our consolidated financial statements.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In July 2015, the FASB issued ASU No. 2015-11, Inventory
(Topic 330). The amendments in this update require an entity to measure inventory within the scope of this update at the lower
of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less
reasonably predictable costs of completion, disposal, and transportation. Subsequent measurement is unchanged for inventory measured
using LIFO or the retail inventory method. The amendments in this update more closely align the measurement of inventory in GAAP
with the measurement of inventory in International Financial Reporting Standards (IFRS). For public business entities, the amendments
in this update are effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal
years. The amendments in this update should be applied prospectively with earlier application permitted as of the beginning of
an interim or annual reporting period. We have not yet determined the impact this ASU will have on our consolidated financial statements.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In November 2015, the FASB issued ASU No. 2015-17,
Income Taxes - Balance Sheet Classification of Deferred Taxes (Topic 740). The amendments in this update will simplify the presentation
of deferred income taxes. The amendments in this update require that deferred tax liabilities and assets be classified as noncurrent
in a classified statement of financial position. The amendments in this update apply to all entities that present a classified
statement of financial position. The current requirement that deferred tax liabilities and assets of a tax-paying component of
an entity be offset and presented as a single amount is not affected by the amendments in this update. For public business entities,
the amendments in this update are effective for financial statements issued for annual periods beginning after December 15, 2016,
and interim periods within those annual periods. Earlier application is permitted for all entities as of the beginning of an interim
or annual reporting period. We have not yet determined the impact this ASU will have on our consolidated financial statements.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In February 2016, the FASB issued ASU No. 2016-02,
Leases (Topic 842). The amendments in this update will require lessees to recognize (with the exception of short-term leases) a
lease liability, which is a lessee&#x2018;s obligation to make lease payments arising from a lease, measured on a discounted basis;
and a right-of-use asset, which is an asset that represents the lessee&#x2019;s right to use, or control the use of, a specified
asset for the lease term. Under the new guidance, lessor accounting is largely unchanged. The new lease guidance simplified the
accounting for sale and leaseback transactions primarily because lessees must recognize lease assets and lease liabilities. For
public business entities, the amendments in this update are effective for years beginning after December 15, 2018, including interim
periods within those fiscal years. Earlier application is permitted for all entities upon issuance. We have not yet determined
the impact this ASU will have on our consolidated financial statements.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In March 2016, the FASB issued ASU No. 2016-09, Compensation
&#x2013; Stock Compensation (Topic 718). The amendments in this update were issued as part of the FASB&#x2019;s initiative to reduce
complexity in accounting standards. The areas for simplification in this update involve several aspects of the accounting for employee
share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities,
and classification on the statement of cash flows. In addition, the amendments in this update eliminate the guidance in Topic 718
that was indefinitely deferred shortly after the issuance of FASB Statement No. 123 (revised 2004), Share-Based Payment. For public
business entities, the amendments in this update are effective for years beginning after December 15, 2016, including interim periods
within those fiscal years. Earlier application is permitted for all entities upon issuance. We have not yet determined the impact
this ASU will have on our consolidated financial statements.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In April 2016, the FASB issued ASU No. 2016-10, Revenue
from Contracts with Customers (Topic 606). This update clarifies guidance related to identifying performance obligations and licensing
implementation guidance contained in the new revenue recognition standard. The Update includes targeted improvements based on input
the Board received from the Transition Resource Group for Revenue Recognition and other stakeholders. The update seeks to proactively
address areas in which diversity in practice potentially could arise, as well as to reduce the cost and complexity of applying
certain aspects of the guidance both at implementation and on an ongoing basis. The amendments in this update are effective at
the same time as ASU 2014-09. Public business entities, certain not-for-profit entities, and certain employee benefit plans should
apply the guidance in update 2014-09 to annual reporting periods beginning after December 15, 2017, including interim reporting
periods within that reporting period. We have not yet determined the impact this ASU will have on our consolidated financial statements.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In May 2016, the FASB issued ASU 2016-12: Revenue
from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients, which provides narrow scope improvements
and practical expedients related to ASU 2014-09: Revenue from Contracts with Customers (Topic 606). The purpose of ASU 2016-12
is to clarify certain narrow aspects of Topic 606 such as assessing the collectability criterion, presentation of sales taxes and
other similar taxes collected from customers, noncash consideration, contract modifications at transition, completed contracts
at transition, and technical correction. The standard has the same effective date as ASU 2014-09. Public business entities, certain
not-for-profit entities, and certain employee benefit plans should apply the guidance in update 2014-09 to annual reporting periods
beginning after December 15, 2017, including interim reporting periods within that reporting period. We have not yet determined
the impact this ASU will have on our consolidated financial statements.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In August 2016, the FASB issued ASU 2016-15, Statement
of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments, addressing eight specific cash flow issues
in an effort to reduce diversity in practice. The amended guidance is effective for fiscal years beginning after December 31, 2017,
and for interim periods within those years. Early adoption is permitted. We have not yet determined the impact this ASU will have
on our consolidated financial statements.</p><br/><span></span>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>2. INVENTORIES<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
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<td style="width: 0"></td><td style="width: 0.25in; text-align: left">2.</td><td style="text-align: justify">INVENTORIES</td>
</tr></table><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">Inventories are comprised of the following:</p><br/><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 75%; font: 10pt Times New Roman, Times, Serif; margin-left: 1in">
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    <td style="text-align: right; white-space: nowrap;">&#160;</td><td style="font-weight: bold">&#160;</td>
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<tr style="vertical-align: bottom">
    <td style="text-align: right; white-space: nowrap;">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;">2016</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;">2015</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td></tr>
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    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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    <td style="width: 66%; text-align: left">Raw materials</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">14,260,416</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">12,494,980</td><td style="width: 1%; text-align: left">&#160;</td></tr>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">751,519</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,155,837</td><td style="text-align: left">&#160;</td></tr>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">54,156,507</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">63,340,242</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: right; padding-bottom: 1pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for inventory. Includes, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the classes of inventory, and the nature of the cost elements included in inventory.</p></div>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6797833280">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>3. FIXED ASSETS<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
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    <td>Total</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">80,226,580</td><td style="text-align: left">&#160;</td></tr>
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    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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    <td style="text-align: left; padding-bottom: 1pt">Less - accumulated depreciation</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(58,797,842</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(52,390,053</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
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    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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    <td style="text-align: left; padding-bottom: 2.5pt">Net Fixed Assets</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">26,511,493</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">27,836,527</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">We incurred approximately $7,589,000, $7,053,000,
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.13-14)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=64827811&amp;loc=d3e1361-107760<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=64862545&amp;loc=d3e2921-110230<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br></p></div>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>4. IDENTIFIED INTANGIBLE ASSETS<br></strong></div></th>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">40,039,055</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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assets was approximately $132,000, $135,000, and $135,000 in 2016, 2015 and 2014, respectively. Such amortization expense will
be approximately $116,000 per year for 2017 through 2021.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">The weighted average lives of patents and customer
relationships are 6 years.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">Intangible assets, including trademarks and patents
are reviewed for impairment annually, and more frequently, if necessary. We perform such testing of indefinite-lived intangible
assets in the fourth quarter of each year or as events occur or circumstances change that would more likely than not reduce the
fair value of the asset below its carrying amount. Fair value of other indefinite-lived intangible assets is determined using the
relief from royalty method.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In assessing whether indefinite-lived intangible
assets are impaired, we must make certain estimates and assumptions regarding future cash flows, long-term growth rates of our
business, operating margins, weighted average cost of capital and other factors such as; discount rates, royalty rates, cost of
capital, and market multiples to determine the fair value of our assets. These estimates and assumptions require management&#x2019;s
judgment, and changes to these estimates and assumptions could materially affect the determination of fair value and/or impairment
for each of our indefinite-lived intangible assets. Future events could cause us to conclude that indications of intangible asset
impairment exist. Impairment may result from, among other things, deterioration in the performance of our business, adverse market
conditions, adverse changes in applicable laws and regulations, competition, or the sale or disposition of a reporting segment.
Any resulting impairment loss could have a material adverse impact on our financial condition and results of operations.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">We evaluate our finite and indefinite lived trademarks
under the terms and provisions of the accounting standards for &#x201c;Intangibles - Goodwill and Other&#x201d;; and &#x201c;Property,
Plant and Equipment.&#x201d; These pronouncements require that we compare the fair value of an intangible asset with its carrying
amount. The results of our 2016 indefinite-lived intangible impairment test for the Creative Recreation trademark indicated a carrying
value in excess of the fair value based on the Company&#x2019;s outlook for future operating results. Accordingly, we recorded a
$3,000,000 non-cash impairment charge for the Creative Recreation trademark in the fourth quarter of 2016. The carrying value of
the Creative Recreation trademark indefinite-lived intangible assets was $2.1 million, as of December 31, 2016. We did not recognize
any impairment charges during 2015 or 2014 for intangible assets, as the annual impairment testing indicated that all reporting
unit intangible asset fair values exceeded their respective carrying values.</p><br/><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for all or part of the information related to intangible assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16265-109275<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16323-109275<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16373-109275<br></p></div>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>5. OTHER ASSETS<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6744194064">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>6. LONG-TERM DEBT<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Debt Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtDisclosureTextBlock', window );">Debt Disclosure [Text Block]</a></td>
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<td style="width: 0"></td><td style="width: 0.25in; text-align: left">6.</td><td style="text-align: justify">LONG-TERM DEBT</td>
</tr></table><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left">In October 2010, we entered
into a financing agreement with PNC Bank (&#x201c;PNC&#x201d;) to provide a $70 million credit facility. In December 2014, we amended
and restated the credit facility to increase the facility to $75 million and extend the term of the facility an additional five
years. The credit facility&#x2019;s base interest rate is the current prime rate less 0.25%, however the credit facility provides
us the option to borrow on up to eight fixed loans at LIBOR plus 1.25% in accordance with the 2014 amended and restated credit
agreement. The LIBOR rate is determined based on the fixed loan maturities, which vary from 30, 60, 90, or 180 days. As of December
31, 2016 and December 31, 2015, we had approximately $12.0 million and $17.0 million, respectively, in fixed LIBOR borrowings under
the credit facility.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left">The total amount available under
our amended and restated revolving credit facility is subject to a borrowing base calculation based on various percentages of accounts
receivable and inventory. As of December 31, 2016, we had $14.6 million in borrowings under this facility and total capacity of
$57.3 million.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left">Our amended and restated credit
facility contains a restrictive covenant which requires us to maintain a fixed charge coverage ratio. This restrictive covenant
is only in effect upon a triggering event taking place (as defined in the amended and restated credit facility agreement). At December
31, 2016, there was no triggering event and the covenant was not in effect. Our amended and restated credit facility places a restriction
on the amount of dividends that may be paid. During 2016, 2015 and 2014, we paid dividends on our common stock totaling $3,297,066,
$3,252,254, and $3,017,979, respectively.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left">Our amended and restated revolving
credit facility matures in November 2019. We have no other long-term debt maturities.</p><br/><span></span>
</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21475-112644<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19,20,22)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6789088512">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>7. OPERATING LEASES<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
<tr class="re">
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<td class="text">&#160;<span></span>
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</tr></table><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left">We lease certain machinery, trucks, and facilities
under operating leases that generally provide for renewal options. We incurred approximately $1,279,000, $1,335,000, and $1,324,000
in rent expense under operating lease arrangements for 2016, 2015 and 2014, respectively.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left">Future minimum lease payments under non-cancelable
operating leases are approximately as follows for the years ended December 31:</p><br/><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 40%; font: 10pt Times New Roman, Times, Serif; margin-left: 1.25in">
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    <td style="width: 75%; text-align: left">2017</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 22%; text-align: right">1,208,051</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: left">2018</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">712,690</td><td style="text-align: left">&#160;</td></tr>
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    <td style="text-align: left">2019</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">200,963</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: left">2020</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">78,383</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt">2021</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="text-align: left; border-bottom: Black 1pt solid">&#160;</td><td style="text-align: right; border-bottom: Black 1pt solid">9,100</td><td style="text-align: left; padding-bottom: 1pt">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 2.5pt; text-align: left">Total</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,209,187</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table><br/><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of a lessee's leasing arrangements including: (1) the basis on which contingent rental payments are determined, (2) the existence and terms of renewal or purchase options and escalation clauses, (3) restrictions imposed by lease arrangements, such as those concerning dividends, additional debt, and further leasing, (4) rent holidays, rent concessions, or leasehold improvement incentives and unusual provisions or conditions.  Disclosure may also include the specific period used to amortize material leasehold improvements made at the inception of the lease or during the lease term. Additionally, for operating leases having initial or remaining noncancelable lease terms in excess of one year: (a) future minimum rental payments required as of the date of the latest balance sheet presented, in the aggregate and for each of the five succeeding fiscal years, (b) the total of minimum rentals to be received in the future under noncancelable subleases as of the date of the latest balance sheet presented, and (c) for all operating leases, rental expense for each period for which an income statement is presented, with separate amounts for minimum rentals, contingent rentals, and sublease rentals. Rental payments under leases with terms of a month or less that were not renewed need not be included.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6453985&amp;loc=d3e41502-112717<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 10<br> -Section 55<br> -Paragraph 40<br> -Subparagraph (Note 1,3)<br> -URI http://asc.fasb.org/extlink&amp;oid=6584154&amp;loc=d3e38371-112697<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6452660&amp;loc=d3e36991-112694<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6453985&amp;loc=d3e41499-112717<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 460<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=6851643&amp;loc=d3e12069-110248<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6744194064">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>8. RETIREMENT PLANS<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
<tr class="re">
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</tr></table><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">We sponsor a 401(k) savings plan for substantially
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contributed to the plan by the employee. This matching contribution will be made by us up to a maximum of 1% of the employee&#x2019;s
applicable salary for all qualified employees. Our contributions to the 401(k) plan were approximately $0.9 million in 2016, $1.0
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for pension and other postretirement benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 80<br> -Section 50<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=65877416&amp;loc=SL14450702-114947<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=65897934&amp;loc=d3e2410-114920<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 60<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6414203&amp;loc=d3e39675-114964<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 70<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=49170846&amp;loc=d3e28014-114942<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 60<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=66047640&amp;loc=d3e39622-114963<br></p></div>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6789088512">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>9. INCOME TAXES<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Tax Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureTextBlock', window );">Income Tax Disclosure [Text Block]</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0"></td><td style="width: 0.25in; text-align: left"><b>9.</b></td><td style="text-align: justify"><b>INCOME TAXES</b></td>
</tr></table><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">The Company accounts for income taxes in accordance
with the accounting standard for &#x201c;Income Taxes&#x201d;, which requires an asset and liability approach to financial accounting
and reporting for income taxes. Accordingly, deferred income taxes have been provided for the temporary differences between the
financial reporting and the income tax basis of the Company&#x2019;s assets and liabilities by applying enacted statutory tax rates
applicable to future years to the basis differences.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">A breakdown of our income tax expense is as follows:</p><br/><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 85%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.4in">
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap;">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="10" style="font-weight: bold; text-align: center; white-space: nowrap;">Years&#160;Ended&#160;December&#160;31,</td><td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap;">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;">2016</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;">2015</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;">2014</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Federal:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="width: 61%; padding-left: 9pt">Current</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(1,192,764</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">2,656,870</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt; padding-left: 9pt">Deferred</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(296,045</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="text-align: left; padding-left: 0.25in">Total Federal</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,488,809</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,944,625</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,505,022</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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    <td style="text-align: left">State &amp; local:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 9pt">Current</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">151,728</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">81,433</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">203,144</td><td style="text-align: left">&#160;</td></tr>
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    <td style="padding-bottom: 1pt; padding-left: 9pt">Deferred</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(349,284</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">140,552</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 0.25in">Total State &amp; local</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(197,556</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">168,296</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">343,696</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Foreign</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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    <td style="padding-left: 9pt">Current</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">164,950</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">13,391</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">46,911</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt; padding-left: 9pt">Deferred</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">42,337</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(41,969</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="text-align: left; padding-left: 0.25in; padding-bottom: 1pt">Total Foreign</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="text-align: left; border-bottom: Black 1pt solid">&#160;</td><td style="text-align: right; border-bottom: Black 1pt solid">207,287</td><td style="text-align: left; padding-bottom: 1pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="text-align: left; border-bottom: Black 1pt solid">&#160;</td><td style="text-align: right; border-bottom: Black 1pt solid">(28,578</td><td style="text-align: left; padding-bottom: 1pt">)</td><td style="padding-bottom: 1pt">&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,479,078</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,084,343</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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</table><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left">A reconciliation of recorded Federal income tax expense
to the expected expense computed by applying the applicable Federal statutory rate for all periods to income before income taxes
follows:</p><br/><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 96%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap;">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="10" style="font-weight: bold; text-align: center; white-space: nowrap;">Years Ended December 31,</td><td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap;">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;">2016</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;">2015</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;">2014</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 61%; text-align: left; text-indent: -0.1in; padding-left: 0.1in">Expected expense at statutory rate</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(1,270,003</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">3,404,159</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">5,147,234</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.1in; padding-left: 0.1in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Increase (decrease) in income taxes resulting from:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.1in; padding-left: 0.1in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Exempt income from Dominican Republic operations due to tax holiday</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,367,810</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,816,963</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(3,477,301</td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; ">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">2,050,314</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,556,940</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,090,036</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Impact of Canadian deemed dividend</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,353</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,703</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in">State and local income taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(99,699</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">67,886</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">284,838</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Section 199 manufacturing deduction</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(194,498</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(135,690</td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Meals and entertainment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100,288</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">98,082</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">91,475</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Nondeductible penalties</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,847</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(37,261</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
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<tr style="vertical-align: bottom">
    <td style="white-space: nowrap;">&#160;</td><td style="font-weight: bold">&#160;</td>
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<tr style="vertical-align: bottom">
    <td style="white-space: nowrap;">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Deferred tax assets:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">491,371</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">563,815</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">302,929</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">425,179</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">63,214</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">72,004</td><td style="text-align: left">&#160;</td></tr>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">650,620</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">1,836,949</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,222,416</td><td style="text-align: left">&#160;</td></tr>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(471,159</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(569,459</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 0.25in">Total deferred tax assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,365,790</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,652,957</td><td style="text-align: left">&#160;</td></tr>
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    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Deferred tax liabilities:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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    <td style="text-align: left; padding-left: 9pt">Fixed assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,676,813</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,655,838</td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 9pt">Intangible assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(10,337,533</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(11,185,988</td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt">Other assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(337,972</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(400,651</td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 9pt">Tollgate tax on Lifestyle earnings</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(379,271</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(379,271</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 0.25in; padding-bottom: 1pt">Total deferred tax liabilities</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="text-align: left; border-bottom: Black 1pt solid">&#160;</td><td style="text-align: right; border-bottom: Black 1pt solid">(12,731,589</td><td style="text-align: left; padding-bottom: 1pt">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="text-align: left; border-bottom: Black 1pt solid">&#160;</td><td style="text-align: right; border-bottom: Black 1pt solid">(13,621,748</td><td style="text-align: left; padding-bottom: 1pt">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 2.5pt">Net deferred tax liability</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(11,365,800</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(11,968,791</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: left">Deferred income taxes - current</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,633,353</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,031,818</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt">Deferred income taxes - non-current</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(12,999,153</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(13,000,609</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(11,365,800</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(11,968,791</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
</table><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">The valuation allowance is related to certain state
and local income tax net operating loss carry forwards.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">We have provided Puerto Rico tollgate taxes on approximately
$3,684,000 of accumulated undistributed earnings of Lifestyle prior to the fiscal year ended June 30, 1994, that would be payable
if such earnings were repatriated to the United States. In 2001, we received abatement for Puerto Rico tollgate taxes on all earnings
subsequent to June 30, 1994, thus no other provision for tollgate tax has been made on earnings after that date. If we repatriate
the earnings from Lifestyle, approximately $379,000 of tollgate tax would be due.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">As of December 31, 2016, we had approximately $19,205,000
of undistributed earnings from non-U.S. subsidiaries that are intended to be permanently reinvested in non-U.S. operations. Because
these earnings are considered permanently reinvested, no U.S. tax provision has been accrued related to the repatriation of these
earnings. If the Five Star undistributed earnings were distributed to the Company in the form of dividends, the related taxes on
such distributions would be approximately $6,722,000.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">We file income tax returns in the U.S. Federal jurisdiction
and various state and foreign jurisdictions. We are no longer subject to U.S. Federal tax examinations for years before 2013. State
jurisdictions that remain subject to examination range from 2012 to 2016. Foreign jurisdiction (Canada and Puerto Rico) tax returns
that remain subject to examination range from 2011 to 2016.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">Our policy is to accrue interest and penalties on
any uncertain tax position as a component of income tax expense. As of December 31, 2016 no such expenses were recognized during
the year. We do not believe there will be any material changes in our uncertain tax positions over the next 12 months.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">Accounting for uncertainty in income taxes requires
financial statement recognition, measurement and disclosure of uncertain tax positions recognized in an enterprise&#x2019;s financial
statements.&#160; Under this guidance, income tax positions must meet a more-likely-than-not recognition threshold at the effective
date to be recognized upon the adoption of the standard.&#160; The Company did not have any unrecognized tax benefits and there
was no effect on its financial condition or results of operations as a result of implementing this standard.&#160;</p><br/><span></span>
</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.</p></div>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6744194064">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>10. REORGANIZATIONAL CHARGE<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
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<td style="width: 0"></td><td style="width: 0.25in; text-align: left"><b>10.</b></td><td style="text-align: justify"><b>REORGANIZATIONAL CHARGE</b></td>
</tr></table><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">During the third quarter of 2016, we implemented
initiatives to reorganize the company to maximize profitability, drive long-term revenue growth and maximize shareholder value.
The costs related to this reorganization are recorded to &#x201c;Reorganizational Charge&#x201d; in our consolidated statements of
comprehensive income. During the year ended December 31, 2016, costs of approximately $1,160,000 were recognized related to these
initiatives, which consisted of severance costs. As of December 31, 2016, we had approximately $486,000 in accrued reorganization
charges recorded to &#x201c;Accrued expenses &#x2013; Salaries and wages&#x201d; in our condensed consolidated balance sheet relating
to future severance payments. We do not expect to incur additional costs related to our reorganization efforts.</p><br/><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 420<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 5.P.4)<br> -URI http://asc.fasb.org/extlink&amp;oid=27011515&amp;loc=d3e140904-122747<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 420<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 5.P.3)<br> -URI http://asc.fasb.org/extlink&amp;oid=27011515&amp;loc=d3e140864-122747<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 420<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6394359&amp;loc=d3e17939-110869<br></p></div>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6798523312">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>11. CAPITAL STOCK AND STOCK BASED COMPENSATION<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PolicyTextBlockAbstract', window );"><strong>Policy Text Block [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationOptionAndIncentivePlansPolicy', window );">Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0"></td><td style="width: 0.25in; text-align: left">11.</td><td style="text-align: justify">CAPITAL STOCK AND STOCK BASED COMPENSATION</td>
</tr></table><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">On May 7, 2014, our shareholders approved the 2014
Omnibus Incentive Plan (the &#x201c;2014 Plan&#x201d;). The 2014 Plan includes 500,000 of our common shares that may be granted under
various types of awards as described in the 2014 Plan. As of December 31, 2016, we were authorized to issue 272,723 shares under
this plan.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b>Service Based Restricted Stock</b></p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In the first quarter of 2016, we issued 30,000 restricted
stock units to certain members of our management that will be settled in one share of common stock of the company per unit. These
restricted stock units vest in increments of 25% per year over the next four years. We valued the units at an average fair value
of $11.56 per unit, which was the closing price of our stock on the last trading date prior to the grant date. Also in the first
quarter of 2016, we issued an additional 2,000 restricted stock units to a member of management. These units vest the same as the
first issuance. We valued the units at an average fair value of $10.29 per unit, which was the closing price of our stock on the
last trading date prior to the grant date. In the first quarter of 2015, we issued 28,000 restricted stock units to certain members
of our management that will be settled in one share of common stock of the company per unit. These restricted stock units vest
in increments of 25% per year over the next four years. We valued the units at a fair value of $13.42 per unit, which was the closing
price of our stock on the last trading date prior to the grant date. In August 2015, we issued 2,000 restricted stock units to
a member of our management that will be settled in one share of common stock of the company per unit. These restricted stock units
vest on the same basis as the restricted stock units issued in the first quarter of 2015. We valued the units at a fair value of
$18.15 per unit, which was the closing price of our stock on the last trading date prior to the grant date. For the years ended
December 31, 2016 and 2015, we recorded expense of $127,349 and $183,150, respectively, related to these restricted stock units.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b>Performance Based Restricted Stock</b></p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In the first quarter of 2016, we made available up
to 43,000 performance based restricted stock units to certain members of our management. Shares underlying the performance based
restricted stock units will be issued upon achieving certain established EPS goals at the end of fiscal year 2017. For the year
ended 2016, we did not record any expense related to these performance units as it is uncertain if we will reach the performance
goals.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In 2015, we made available up to 34,000 performance
based restricted stock units to certain members of our management. Shares underlying the performance based restricted stock units
were to be issued upon achieving certain established EPS goals at the end of fiscal year 2016. For the years ended 2016 and 2015,
we did not record any expense related to these restricted stock units as the performance goals were not achieved.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b>Stock Options</b></p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><font style="font-size: 10pt">In the first quarter
of 2016, we issued 30,000 stock options to certain members of our management. These stock options vest in increments of 20% per
year over the next five years. The options are exercisable at $11.56 per option, which was the closing price of our stock on the
last trading date prior to the grant date. We have determined the fair value of the options to be $3.41 per option using the Black
Scholes calculation. The significant assumptions utilized for the Black Scholes calculations consist of an expected life of 6.5
years, historical volatility of 42.32%, a risk free interest rate of 2.06%, a dividend yield of 3.81% and an initial employee forfeiture
rate of 7.7%. Our expected life estimate is based on the sum of the vesting terms divided by the number of vesting tranches. Also
in the first quarter of 2016, we issued an additional 2,000 stock options to a member of our management. These units vest the same
as the first issuance. The options are exercisable at $10.29 per option, which was the closing price of our stock on the last trading
date prior to the grant date. We have determined the fair value of the options to be $2.84 per option using the Black Scholes calculation.
The significant assumptions utilized for the Black Scholes calculations consist of an expected life of 6.5 years, historical volatility
of 42.32%, a risk free interest rate of 1.88%, a dividend yield of 4.30% and an initial employee forfeiture rate of 7.7%. In the
first quarter of 2015, we issued 28,000 stock options to certain members of our management. These stock options vest in increments
of 20% per year from the grant date. The options are exercisable at $13.42 per option, which was the closing price of our stock
on the last trading date prior to the grant date. We have determined the fair value of the options to be $4.70 per option using
the Black Scholes calculation. The significant assumptions utilized for the Black Scholes calculations consist of an expected life
of 6.5 years, historical volatility of 46.20%, a risk free interest rate of 1.92%, a dividend yield of 2.99% and an initial employee
forfeiture rate of 3.8%. Our expected life estimate is based on the sum of the vesting terms divided by the number of vesting tranches.<font style="font-family: Times New Roman, Times, Serif">
</font></font>For the years ended 2016 and 2015, we recorded expense of $35,100 and $54,828, respectively, related to these stock
options.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">For the above issuances under the plan, we expect
to recognize expense in the years 2017 through 2020 as follows:</p><br/><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 40%; font: 10pt Times New Roman, Times, Serif; margin-left: 1.25in">
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 75%; text-align: left">2017</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 22%; text-align: right">142,336</td><td style="width: 1%; text-align: left">&#160;</td></tr>
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    <td>&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr style="vertical-align: bottom; ">
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a total of 32,000 and 30,000, respectively, were issued with an intrinsic value of zero for all years. During the year ended December
31, 2016, no options were exercised. During the year ended December 31, 2016, a total of 41,350 options were forfeited with a fair
value of $192,218. A total of 4,850 options vested during the year ended December 31, 2016 with a fair value of $25,337. At December
31, 2016 and 2015, a total of 35,350 and 47,600 options were unvested with a fair value of $149,411 and $248,004.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">During the year ended December 31, 2016, we issued
14,568 shares of common stock to members of our Board of Directors. We recorded compensation expense of $168,000, which was the
fair market value of the shares on the grant dates. The shares are fully vested.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">The Company has authorized 250,000 shares of voting
preferred stock without par value. No shares are issued or outstanding. Also, the Company has authorized 250,000 shares of non-voting
preferred stock without par value. Of these, 125,000 shares have been designated Series A non-voting convertible preferred stock
with a stated value of $.06 per share, of which no shares are issued or outstanding at December 31, 2016 and 2015, respectively.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">The plans generally provided for grants with the
exercise price equal to fair value on the date of grant, graduated vesting periods of up to 5 years, and lives not exceeding 10
years.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In June 2009, our Board of Directors adopted a Rights
Agreement, which provides for one preferred share purchase right to be associated with each share of our outstanding common stock.
Shareholders exercising these rights would become entitled to purchase shares of Series B Junior Participating Cumulative Preferred
Stock. The rights are exercisable after the time when a person or group of persons without the approval of the Board of Directors
acquire beneficial ownership of 20 percent or more of our common stock or announce the initiation of a tender or exchange offer
which if successful would cause such person or group to beneficially own 20 percent or more of the common stock. Such exercise
would ultimately entitle the holders of the rights to purchase at the exercise price, shares of common stock of the surviving corporation
or purchaser, respectively, with an aggregate market value equal to two times the exercise price. The person or groups effecting
such 20 percent acquisition or undertaking such tender offer would not be entitled to exercise any rights. The Rights Agreement
was renewed in June 2012 and expired in August 2015.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b>Repurchase of Common Stock</b></p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In February 2016, our Board of Directors authorized
the repurchase of up to $7,500,000 of common shares outstanding in open market or privately negotiated transactions over the next
12 months. Purchases of stock under this program were funded with borrowings from our amended and restated revolving credit facility.
For the year ended December 31, 2016, there were 175,632 shares repurchased and retired, for $1,950,114. As of December 31, 2016,
we have $5,549,886 of availability remaining under the February 2016 authorization.</p><br/><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for stock option and stock incentive plans. This disclosure may include (1) the types of stock option or incentive plans sponsored by the entity (2) the groups that participate in (or are covered by) each plan (3) significant plan provisions and (4) how stock compensation is measured, and the methodologies and significant assumptions used to determine that measurement.</p></div>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>12. SUPPLEMENTAL CASH FLOW INFORMATION<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
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<td style="width: 0"></td><td style="width: 0.25in; text-align: left">12.</td><td style="text-align: justify">SUPPLEMENTAL CASH FLOW INFORMATION</td>
</tr></table><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">Supplemental cash flow information including other
cash paid for interest and Federal, state and local income taxes was as follows:</p><br/><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 96%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in">
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<tr style="vertical-align: bottom">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6797914656">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>13. SEGMENT INFORMATION<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
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<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingDisclosureTextBlock', window );">Segment Reporting Disclosure [Text Block]</a></td>
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<td style="width: 0"></td><td style="width: 0.25in; text-align: left">13.</td><td style="text-align: justify">SEGMENT INFORMATION</td>
</tr></table><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b><i>Operating Segments</i></b> - We operate our
business through three business segments: wholesale, retail and military.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left"><b><i>Wholesale.</i></b> In our wholesale segment,
our products are offered in over ten thousand retail locations representing a wide range of distribution channels in the U.S. and
Canada. These distribution channels vary by product line and target market and include sporting goods stores, outdoor retailers,
independent shoe retailers, hardware stores, catalogs, mass merchants, uniform stores, farm store chains, specialty safety stores
and other specialty retailers.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left"><b><i>Retail.</i></b> In our
retail segment, we primarily sell our products directly to consumers through our consumer and business direct websites and our
Rocky outlet store. We also operate four mobile trucks to service the New York Transit Authority&#x2019;s employees. Through our
outlet store, we generally sell first quality or discontinued products in addition to a limited amount of factory damaged goods,
which typically carry lower gross margins.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left"><b><i>Military.</i></b> While we are focused on continuing
to build our wholesale and retail business, we also actively bid, from time to time, on footwear contracts with the U.S. military.
Our sales under such contracts are dependent on us winning the bids for these contracts.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">We are currently fulfilling several multiyear contracts
for the U.S. military. Total sales to the U.S. military represented 14.4%, 6.5% and 2.8% of total net sales for the years ending
December 31, 2016, 2015 and 2014, respectively.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">The following is a summary of segment results for
the Wholesale, Retail, and Military segments. Certain amounts from prior year have been reclassified to conform to current year
presentation.</p><br/><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.75in">
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap;">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="10" style="font-weight: bold; text-align: center; white-space: nowrap;">Years&#160;Ended&#160;December&#160;31,</td><td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap;">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">NET SALES:</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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    <td style="width: 55%; padding-left: 9pt">Wholesale</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">176,937,595</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 9pt">Retail</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">45,933,811</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom; ">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 0.25in">Total Net Sales</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">260,258,584</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">GROSS MARGIN:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="padding-left: 9pt">Wholesale</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">53,497,843</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">65,979,792</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="padding-left: 9pt">Retail</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">21,077,597</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20,621,884</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">2,154,650</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">2,290,163</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 0.25in">Total Gross Margin</td><td style="padding-bottom: 2.5pt">&#160;</td>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">88,891,839</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">96,360,725</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
</table><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">Segment asset information is not prepared or used
to assess segment performance.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b><i>Product Group Information</i></b> - The following
is supplemental information on net sales by product group:</p><br/><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 96%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in">
<tr style="vertical-align: bottom">
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    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;">2015</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;">2014</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">1.4</td><td style="text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="padding-bottom: 2.5pt; text-indent: -0.1in; padding-left: 0.1in">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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represented approximately 2.8% of net sales in 2016, 4.8% of net sales in 2015 and 6.3% of net sales in 2014.</p><br/><span></span>
</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.</p></div>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6747574464">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>14. QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
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<td style="width: 0"></td><td style="width: 0.25in; text-align: left">14.</td><td style="text-align: justify">QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)</td>
</tr></table><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">The following is a summary of the unaudited quarterly
results of operations for the years ended December 31, 2016 and 2015:</p><br/><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 96%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td style="text-align: left; white-space: nowrap;">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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<tr style="vertical-align: bottom; ">
    <td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">$</td><td style="text-align: right">(0.09</td><td style="text-align: left">)</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom; ">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">3,252,254</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">$</td><td style="text-align: right">0.19</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.26</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.24</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">$</td><td style="text-align: right">0.19</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">$</td><td style="text-align: right">0.18</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for quarterly financial data. Includes, but is not limited to, tabular presentation of financial information for fiscal quarters, effect of year-end adjustments, and an explanation of matters or transactions that affect comparability of the information.</p></div>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6631294800">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>15. COMMITMENTS AND CONTINGENCIES<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract', window );"><strong>Commitments and Contingencies Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock', window );">Commitments and Contingencies Disclosure [Text Block]</a></td>
<td class="text"><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">15. COMMITMENTS AND CONTINGENCIES</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">We are, from time to time, a party to litigation
which arises in the normal course of business. Although the ultimate resolution of pending proceedings cannot be determined, in
the opinion of management, the resolution of such proceedings in the aggregate will not have a material adverse effect on our financial
position, results of operations, or liquidity.</p><br/><span></span>
</td>
</tr>
</table>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for commitments and contingencies.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6449706&amp;loc=d3e16207-108621<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 460<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=68068213&amp;loc=d3e12565-110249<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 450<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=25496072&amp;loc=d3e14435-108349<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.25)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 440<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=73718637&amp;loc=d3e25287-109308<br></p></div>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6795670144">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Accounting Policies, by Policy (Policies)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConsolidationPolicyTextBlock', window );">Consolidation, Policy [Policy Text Block]</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><font style="font-family: Times New Roman, Times, Serif"><b><i>Principles
of Consolidation</i></b></font> - The accompanying consolidated financial statements include the accounts of Rocky Brands, Inc.
(&#x201c;Rocky&#x201d;) and its wholly-owned subsidiaries, Lifestyle Footwear, Inc. (&#x201c;Lifestyle&#x201d;), Five Star Enterprises
Ltd. (&#x201c;Five Star&#x201d;), Rocky Brands Canada, Inc. (&#x201c;Rocky Canada&#x201d;), Rocky Brands US, LLC, Rocky Brands International,
LLC, Lehigh Outfitters, LLC, collectively referred to as the &#x201c;Company.&#x201d; All inter-company transactions have been eliminated</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock', window );">Business Description and Basis of Presentation [Text Block]</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><font style="font-family: Times New Roman, Times, Serif"><b><i>Business
Activity</i></b></font> - We are a leading designer, manufacturer and marketer of premium quality footwear marketed under a portfolio
of well recognized brand names including Rocky Outdoor Gear, Georgia Boot, Durango, Lehigh and Creative Recreation. Our brands
have a long history of representing high quality, comfortable, functional and durable footwear and our products are organized around
six target markets: outdoor, work, duty, commercial military, western and lifestyle. In addition, as part of our strategy of outfitting
consumers from head-to-toe, we market complementary branded apparel and accessories that we believe leverage the strength and positioning
of each of our brands.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">Our products are distributed through three distinct
business segments: wholesale, retail and military. In our wholesale business, we distribute our products through a wide range of
distribution channels representing over ten thousand retail store locations in the U.S. and Canada. Our wholesale channels vary
by product line and include sporting goods stores, outdoor retailers, independent shoe retailers, hardware stores, catalogs, mass
merchants, uniform stores, farm store chains, specialty safety stores and other specialty retailers. Our retail business includes
direct sales of our products to consumers through our e-commerce websites and our Rocky outlet store. We also sell footwear under
the Rocky label to the U.S. military</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_UseOfEstimates', window );">Use of Estimates, Policy [Policy Text Block]</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b><i>Estimates</i></b> - The preparation of financial
statements in conformity with accounting principles generally accepted in the United States of America requires management to make
estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities
at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results
could differ from those estimates</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsPolicyTextBlock', window );">Cash and Cash Equivalents, Policy [Policy Text Block]</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: left"><font style="font-family: Times New Roman, Times, Serif"><b><i>Cash
and Cash Equivalents</i></b></font> - We consider all highly liquid investments purchased with original maturities of three months
or less to be cash equivalents. Our cash and cash equivalents are primarily held in five banks. Balances may exceed federally insured
limits</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TradeAndOtherAccountsReceivablePolicy', window );">Trade and Other Accounts Receivable, Policy [Policy Text Block]</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b><i>Trade Receivables</i></b> - Trade receivables
are presented net of the related allowance for uncollectible accounts of approximately $1,041,000 and $820,000 at December 31,
2016 and 2015, respectively. The allowance for uncollectible accounts is calculated based on the relative age and status of trade
receivable balances. Our credit policy generally provides that trade receivables will be deemed uncollectible and written-off once
we have pursued all reasonable efforts to collect on the account</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskCreditRisk', window );">Concentration Risk, Credit Risk, Policy [Policy Text Block]</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b><i>Concentration of Credit Risk</i></b> - We have
significant transactions with a large number of customers. No customer represented 10% of trade receivables - net as of December
31, 2016 and 2015. Our exposure to credit risk is impacted by the economic climate affecting the retail shoe industry. We manage
this risk by performing ongoing credit evaluations of our customers and maintain reserves for potential uncollectible accounts</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskDisclosureTextBlock', window );">Concentration Risk Disclosure [Text Block]</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b><i>Supplier and Labor Concentrations</i></b> -
We purchase raw materials from a number of domestic and foreign sources. We produce a portion of our shoes and boots in our Dominican
Republic operation and in our Puerto Rico operation. We are not aware of any governmental or economic restrictions that would alter
these current operations.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">We source a significant portion of our footwear,
apparel and gloves from manufacturers in the Far East, primarily China. We are not aware of any governmental or economic restrictions
that would alter our current sourcing operations</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryPolicyTextBlock', window );">Inventory, Policy [Policy Text Block]</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><font style="font-family: Times New Roman, Times, Serif"><b><i>Inventories</i></b></font>
- Inventories are valued at the lower of cost, determined on a first-in, first-out (FIFO) basis, or market. Reserves are established
for inventories when the net realizable value (NRV) is deemed to be less than its cost based on our periodic estimates of NRV</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_FixedAssetTextBlock', window );">Fixed Asset [Policy Text Block]</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><font style="font-family: Times New Roman, Times, Serif"><b><i>Fixed
Assets</i></b></font> - The Company records fixed assets at historical cost and generally utilizes the straight-line method of
computing depreciation for financial reporting purposes over the estimated useful lives of the assets as follows:</p><br/><table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 85%; border-collapse: collapse; margin-left: 0.5in">
<tr style="vertical-align: top">
    <td style="width: 81%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 18%; border-bottom: Black 1pt solid; text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Years</font></td></tr>
<tr style="vertical-align: top">
    <td><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Buildings and improvements</font></td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5-40</font></td></tr>
<tr style="vertical-align: top">
    <td><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Machinery and equipment</font></td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3-8</font></td></tr>
<tr style="vertical-align: top">
    <td><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Furniture and fixtures</font></td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3-8</font></td></tr>
<tr style="vertical-align: top">
    <td><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lasts, dies, and patterns</font></td>
    <td>&#160;</td>
    <td style="text-align: center"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3</font></td></tr>
</table><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">For income tax purposes, the Company generally computes
depreciation utilizing accelerated methods</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IntangibleAssetsFiniteLivedPolicy', window );">Intangible Assets, Finite-Lived, Policy [Policy Text Block]</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b><i>Identified intangible assets</i></b> - Identified
intangible assets consist of indefinite lived trademarks and definite lived trademarks, patents and customer lists. Indefinite
lived intangible assets are not amortized.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">If events or circumstances change, a determination
is made by management, in accordance with the accounting standard for &#x201c;Property, Plant and Equipment&#x201d; to ascertain
whether property, equipment and certain finite-lived intangibles have been impaired based on the sum of expected future undiscounted
cash flows from operating activities. If the estimated net cash flows are less than the carrying amount of such assets, we will
recognize an impairment loss in an amount necessary to write down the assets to fair value as determined from expected future discounted
cash flows.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In accordance with the accounting standard for &#x201c;Intangibles
&#x2013; Goodwill and Other&#x201d;, we test intangible assets with indefinite lives for impairment annually or when conditions indicate
impairment may have occurred. We perform such testing of our indefinite-lived intangible assets in the fourth quarter of each year
or as events occur or circumstances change that would more likely than not reduce the fair value of a reporting unit below its
carrying amount</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdvertisingCostsPolicyTextBlock', window );">Advertising Costs, Policy [Policy Text Block]</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">Advertising expense was approximately $8,079,000, $9,869,000, and $8,623,000 for 2016, 2015 and 2014, respectively</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueRecognitionSalesOfGoods', window );">Revenue Recognition, Sales of Goods [Policy Text Block]</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b><i>Revenue Recognition</i></b> -<b><i> </i></b>Revenue
and related cost of goods sold are recognized at the time products are shipped to the customer and title transfers. Revenue is
recorded net of estimated sales discounts and returns based upon specific customer agreements and historical trends. Net sales
include royalty income from licensing our brands</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShippingAndHandlingCostPolicyTextBlock', window );">Shipping and Handling Cost, Policy [Policy Text Block]</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b><i>Shipping Costs</i></b> - In accordance with
the accounting standard for revenue recognition, all shipping costs billed to customers have been included in net sales. All outbound
shipping costs to customers has been included in selling, general and administrative costs and totaled approximately $7,851,000
$8,500,000, and $9,254,000 in 2016, 2015 and 2014, respectively</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerSharePolicyTextBlock', window );">Earnings Per Share, Policy [Policy Text Block]</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b><i>Per Share Information</i></b> - Basic net income
per common share is computed based on the weighted average number of common shares outstanding during the period. Diluted net income
per common share is computed similarly but includes the dilutive effect of stock options. A reconciliation of the shares used in
the basic and diluted income per share computations is as follows:</p><br/><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 96%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap;">&#160;</td><td style="font-weight: bold">&#160;</td>
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<tr style="vertical-align: bottom">
    <td style="white-space: nowrap;">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;">2014</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 61%">Basic - weighted average shares outstanding</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 10%; text-align: right">7,505,219</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 10%; text-align: right">7,563,205</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 10%; text-align: right">7,544,936</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom; ">
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">43,029</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
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<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomePolicyPolicyTextBlock', window );">Comprehensive Income, Policy [Policy Text Block]</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b><i>Comprehensive Income</i></b> - Comprehensive
income includes changes in equity that result from transactions and economic events from non-core operations. Comprehensive income
is composed of two subsets &#x2013; net income and other comprehensive income</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueMeasurementPolicyPolicyTextBlock', window );">Fair Value Measurement, Policy [Policy Text Block]</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b><i>Fair Value Measurements</i></b> &#x2013; The
fair value accounting standard defines fair value, establishes a framework for measuring fair value, and expands disclosures about
fair value measurements. This standard clarifies how to measure fair value as permitted under other accounting pronouncements.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">The fair value accounting standard defines fair value
as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most
advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. This
standard also establishes a three-level fair value hierarchy that prioritizes the inputs used to measure fair value. This hierarchy
requires entities to maximize the use of observable inputs and minimize the use of unobservable inputs. The three levels of inputs
used to measure fair value are as follows:</p><br/><table cellpadding="0" cellspacing="0" width="100%" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.25in"><font style="font-family: Symbol">&#xb7;</font></td><td>Level 1 &#x2013; Quoted prices in active markets for identical assets or liabilities.</td></tr></table><br/><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.25in"><font style="font-family: Symbol">&#xb7;</font></td><td>Level 2 &#x2013; Observable inputs other than quoted market prices included in Level 1, such as quoted prices for similar assets
and liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active;
or other inputs that are observable or can be corroborated by observable market data.</td></tr></table><br/><table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.25in"><font style="font-family: Symbol">&#xb7;</font></td><td style="text-align: left">Level 3 &#x2013; Unobservable inputs that are supported by little or no market activity and that are significant to the fair
value of the assets or liabilities. This includes certain pricing models, discounted cash flow methodologies and similar techniques
that use significant unobservable inputs.</td></tr></table><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">The fair values of cash, accounts receivable, other
receivables and accounts payable approximated their carrying values because of the short-term nature of these instruments. Accounts
receivable consists primarily of amounts due from our customers, net of allowances. Other receivables consist primarily of amounts
due from employees (sales persons&#x2019; advances in excess of commissions earned and employee travel advances); other customer
receivables, net of allowances; and expected insurance recoveries. The carrying amounts of our revolving line of credit and other
short-term financing obligations also approximate fair value, as they are comparable to the available financing in the marketplace
during the year</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock', window );">New Accounting Pronouncements, Policy [Policy Text Block]</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b><i>Recently Adopted Accounting Pronouncements</i></b></p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In June 2014, the FASB issued ASU No. 2014-12, Compensation
&#x2013; Stock Compensation (Topic 718). Some share-based payment awards that require a specific performance target to be achieved
before the employee can benefit from the award, also require an employee to render service until the performance target is achieved.
In some cases, the terms of an award may provide that the performance target could be achieved after an employee completes the
requisite service period. That is, the employee would be entitled to benefit from the award regardless of whether the employee
is rendering service on the date the performance target is achieved. Some entities account for those performance targets as performance
conditions that affect the vesting of the award and, therefore, do not reflect the performance target in the estimate of the grant-date
fair value. Others treat them as non-vesting conditions that affect the grant-date fair value of the award. The amendments apply
to reporting entities that grant their employees share-based payments in which the terms of the award provide that a performance
target can be achieved after the requisite service period. The update is effective for public entities for annual reporting periods
beginning after December 15, 2015. The adoption of this standard did not have a material effect on our consolidated financial statements.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In January 2015, the FASB issued ASU No. 2015-01,
Income Statement &#x2013; Extraordinary and Unusual Items (Subtopic 225-20). The objective of this update is to simplify the income
statement presentation requirements in Subtopic 225-20 by eliminating the concept of extraordinary items. Extraordinary items are
events and transactions that are distinguished by their unusual nature and by the infrequency of their occurrence. Eliminating
the extraordinary classification simplifies income statement presentation by altogether removing the concept of extraordinary items
from consideration. The amendments in this update are effective for fiscal years, and interim periods within those fiscal years,
beginning after December 15, 2015. A reporting entity may apply the amendments prospectively. A reporting entity also may apply
the amendments retrospectively to all prior periods presented in the financial statements. The adoption of this standard did not
have an effect on our consolidated financial statements.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In April 2015, the FASB issued ASU No. 2015-03, Interest
&#x2013; Imputation of Interest (Subtopic 835-30). The objective of this update is to simplify presentation of debt issuance costs,
the amendments in this update require that debt issuance costs related to a recognized debt liability be presented in the balance
sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The recognition and
measurement guidance for debt issuance costs are not affected by the amendments in this update. The amendments in this update are
effective for fiscal years beginning after December 15, 2015. An entity should apply the new guidance on a retrospective basis,
wherein the balance sheet of each individual period presented should be adjusted to reflect the period-specific effects of applying
the new guidance. Upon transition, an entity is required to comply with the applicable disclosures for a change in an accounting
principle. These disclosures include the nature of and reason for the change in accounting principle, the transition method, a
description of the prior-period information that has been retrospectively adjusted, and the effect of the change on the financial
statement line items (that is, debt issuance cost asset and the debt liability). The adoption of this standard did not have an
effect on our consolidated financial statements as ASU 2015-15 permitted debt issuance costs related to a line of credit arrangement
to remain as an asset and be amortized over the remaining term of the line of credit agreement</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DescriptionOfNewAccountingPronouncementsNotYetAdopted', window );">Description of New Accounting Pronouncements Not yet Adopted [Text Block]</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b><i>Accounting standards not yet adopted</i></b></p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In May 2014, the FASB issued ASU No. 2014-09, Revenue
from Contracts with Customers (Topic 606). The amendments in this update supersede the revenue recognition requirements in Topic
605, Revenue Recognition, including most industry-specific revenue recognition guidance throughout the Industry Topics of the Codification.
In addition, the amendments supersede the cost guidance in Subtopic 605-35, Revenue Recognition&#x2014;Construction-Type and Production-Type
Contracts, and create new Subtopic 340-40, Other Assets and Deferred Costs&#x2014;Contracts with Customers. In summary, the core
principle of Topic 606 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in
an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In
August 2015, the FASB issued ASU No. 2015-14. The amendments in this update defer the effective date of Update 2014-09. Public
business entities, certain not-for-profit entities, and certain employee benefit plans should apply the guidance in Update 2014-09
to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period.
Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting
periods within that reporting period. The guidance permits the use of either a retrospective or cumulative effect transition method.
We have not yet selected a transition method but plan to select a transition method no later than the fourth quarter of 2017. We
are currently assessing our contracts with customers and related financial disclosures to evaluate the impact of the amended guidance
on our existing revenue recognition policies and procedures.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In August 2014, the FASB issued ASU No. 2014-15,
Presentation of Financial Statements &#x2013; Going Concern (Subtopic 205-40). Currently, there is no guidance in GAAP about management&#x2019;s
responsibility to evaluate whether there is substantial doubt about an entity&#x2019;s ability to continue as a going concern or
to provide related footnote disclosures. The amendments in this update provide that guidance. In doing so, the amendments should
reduce diversity in the timing and content of footnote disclosures. The amendments require management to assess an entity&#x2019;s
ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing
standards. Specifically, the amendments (1) provide a definition of the term <i>substantial doubt, </i>(2) require an evaluation
every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management&#x2019;s
plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management&#x2019;s
plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment
for a period of one year after the date that the financial statements are issued (or available to be issued). The update is effective
for public entities for annual reporting periods beginning after December 15, 2016. Early adoption is permitted. We have not yet
determined the impact this ASU will have on our consolidated financial statements.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In July 2015, the FASB issued ASU No. 2015-11, Inventory
(Topic 330). The amendments in this update require an entity to measure inventory within the scope of this update at the lower
of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less
reasonably predictable costs of completion, disposal, and transportation. Subsequent measurement is unchanged for inventory measured
using LIFO or the retail inventory method. The amendments in this update more closely align the measurement of inventory in GAAP
with the measurement of inventory in International Financial Reporting Standards (IFRS). For public business entities, the amendments
in this update are effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal
years. The amendments in this update should be applied prospectively with earlier application permitted as of the beginning of
an interim or annual reporting period. We have not yet determined the impact this ASU will have on our consolidated financial statements.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In November 2015, the FASB issued ASU No. 2015-17,
Income Taxes - Balance Sheet Classification of Deferred Taxes (Topic 740). The amendments in this update will simplify the presentation
of deferred income taxes. The amendments in this update require that deferred tax liabilities and assets be classified as noncurrent
in a classified statement of financial position. The amendments in this update apply to all entities that present a classified
statement of financial position. The current requirement that deferred tax liabilities and assets of a tax-paying component of
an entity be offset and presented as a single amount is not affected by the amendments in this update. For public business entities,
the amendments in this update are effective for financial statements issued for annual periods beginning after December 15, 2016,
and interim periods within those annual periods. Earlier application is permitted for all entities as of the beginning of an interim
or annual reporting period. We have not yet determined the impact this ASU will have on our consolidated financial statements.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In February 2016, the FASB issued ASU No. 2016-02,
Leases (Topic 842). The amendments in this update will require lessees to recognize (with the exception of short-term leases) a
lease liability, which is a lessee&#x2018;s obligation to make lease payments arising from a lease, measured on a discounted basis;
and a right-of-use asset, which is an asset that represents the lessee&#x2019;s right to use, or control the use of, a specified
asset for the lease term. Under the new guidance, lessor accounting is largely unchanged. The new lease guidance simplified the
accounting for sale and leaseback transactions primarily because lessees must recognize lease assets and lease liabilities. For
public business entities, the amendments in this update are effective for years beginning after December 15, 2018, including interim
periods within those fiscal years. Earlier application is permitted for all entities upon issuance. We have not yet determined
the impact this ASU will have on our consolidated financial statements.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In March 2016, the FASB issued ASU No. 2016-09, Compensation
&#x2013; Stock Compensation (Topic 718). The amendments in this update were issued as part of the FASB&#x2019;s initiative to reduce
complexity in accounting standards. The areas for simplification in this update involve several aspects of the accounting for employee
share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities,
and classification on the statement of cash flows. In addition, the amendments in this update eliminate the guidance in Topic 718
that was indefinitely deferred shortly after the issuance of FASB Statement No. 123 (revised 2004), Share-Based Payment. For public
business entities, the amendments in this update are effective for years beginning after December 15, 2016, including interim periods
within those fiscal years. Earlier application is permitted for all entities upon issuance. We have not yet determined the impact
this ASU will have on our consolidated financial statements.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In April 2016, the FASB issued ASU No. 2016-10, Revenue
from Contracts with Customers (Topic 606). This update clarifies guidance related to identifying performance obligations and licensing
implementation guidance contained in the new revenue recognition standard. The Update includes targeted improvements based on input
the Board received from the Transition Resource Group for Revenue Recognition and other stakeholders. The update seeks to proactively
address areas in which diversity in practice potentially could arise, as well as to reduce the cost and complexity of applying
certain aspects of the guidance both at implementation and on an ongoing basis. The amendments in this update are effective at
the same time as ASU 2014-09. Public business entities, certain not-for-profit entities, and certain employee benefit plans should
apply the guidance in update 2014-09 to annual reporting periods beginning after December 15, 2017, including interim reporting
periods within that reporting period. We have not yet determined the impact this ASU will have on our consolidated financial statements.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In May 2016, the FASB issued ASU 2016-12: Revenue
from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients, which provides narrow scope improvements
and practical expedients related to ASU 2014-09: Revenue from Contracts with Customers (Topic 606). The purpose of ASU 2016-12
is to clarify certain narrow aspects of Topic 606 such as assessing the collectability criterion, presentation of sales taxes and
other similar taxes collected from customers, noncash consideration, contract modifications at transition, completed contracts
at transition, and technical correction. The standard has the same effective date as ASU 2014-09. Public business entities, certain
not-for-profit entities, and certain employee benefit plans should apply the guidance in update 2014-09 to annual reporting periods
beginning after December 15, 2017, including interim reporting periods within that reporting period. We have not yet determined
the impact this ASU will have on our consolidated financial statements.</p><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">In August 2016, the FASB issued ASU 2016-15, Statement
of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments, addressing eight specific cash flow issues
in an effort to reduce diversity in practice. The amended guidance is effective for fiscal years beginning after December 31, 2017,
and for interim periods within those years. Early adoption is permitted.</p><span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for the business description and basis of presentation concepts.  Business description describes the nature and type of organization including but not limited to organizational structure as may be applicable to holding companies, parent and subsidiary relationships, business divisions, business units, business segments, affiliates and information about significant ownership of the reporting entity.  Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 305<br> -SubTopic 10<br> -Section 05<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6375392&amp;loc=d3e26790-107797<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4273-108586<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Cash<br> -URI http://asc.fasb.org/extlink&amp;oid=6506951<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=68058157&amp;loc=d3e18780-107790<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Cash Equivalents<br> -URI http://asc.fasb.org/extlink&amp;oid=6507016<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for comprehensive income.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for credit risk.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 55<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6875567&amp;loc=d3e14489-108613<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 825<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=68064133&amp;loc=d3e61082-112788<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 825<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=28088331&amp;loc=SL29635902-196195<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 21<br> -URI http://asc.fasb.org/extlink&amp;oid=73719730&amp;loc=d3e13537-108611<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=73719730&amp;loc=d3e13531-108611<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 825<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=68064133&amp;loc=d3e61044-112788<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 16<br> -URI http://asc.fasb.org/extlink&amp;oid=64851502&amp;loc=d3e6327-108592<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=73719730&amp;loc=d3e13531-108611<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=64851502&amp;loc=d3e6404-108592<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 21<br> -URI http://asc.fasb.org/extlink&amp;oid=64851502&amp;loc=d3e6442-108592<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 18<br> -URI http://asc.fasb.org/extlink&amp;oid=64851502&amp;loc=d3e6351-108592<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 21<br> -URI http://asc.fasb.org/extlink&amp;oid=73719730&amp;loc=d3e13537-108611<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting.  The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=68058157&amp;loc=d3e18780-107790<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=64809438&amp;loc=d3e5614-111684<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.3A-03)<br> -URI http://asc.fasb.org/extlink&amp;oid=27015204&amp;loc=d3e355100-122828<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.3A-02)<br> -URI http://asc.fasb.org/extlink&amp;oid=27015204&amp;loc=d3e355033-122828<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for a new accounting pronouncement that has been issued but not yet adopted.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 11.M)<br> -URI http://asc.fasb.org/extlink&amp;oid=26874127&amp;loc=d3e31137-122693<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3630-109257<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=68058157&amp;loc=d3e18780-107790<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for fair value measurements of financial and non-financial assets, liabilities and instruments classified in shareholders' equity. Disclosures include, but are not limited to, how an entity that manages a group of financial assets and liabilities on the basis of its net exposure measures the fair value of those assets and liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for finite-lived intangible assets. This accounting policy also might address: (1) the amortization method used; (2) the useful lives of such assets; and (3) how the entity assesses and measures impairment of such assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=68058157&amp;loc=d3e18780-107790<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16323-109275<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of inventory accounting policy for inventory classes, including, but not limited to, basis for determining inventory amounts, methods by which amounts are added and removed from inventory classes, loss recognition on impairment of inventories, and situations in which inventories are stated above cost.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 330<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=66092785&amp;loc=d3e4492-108314<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.6(b))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=68058157&amp;loc=d3e18780-107790<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 330<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=66092785&amp;loc=d3e4556-108314<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6361739&amp;loc=d3e7789-107766<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for revenue recognition for the sale of goods, which is a transaction between an entity delivering a tangible good to a purchaser. The entity also may disclose its treatment of any unearned or deferred revenue that arises from the transaction.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=68058157&amp;loc=d3e18780-107790<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 605<br> -SubTopic 15<br> -URI http://asc.fasb.org/subtopic&amp;trid=2197222<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 605<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 13.B.Q1)<br> -URI http://asc.fasb.org/extlink&amp;oid=65893310&amp;loc=d3e214044-122780<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 605<br> -SubTopic 15<br> -Section 25<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=68076378&amp;loc=d3e47119-111625<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenueRecognitionSalesOfGoods</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for the classification of shipping and handling costs, including whether the costs are included in cost of sales or included in other income statement accounts. If shipping and handling fees are significant and are not included in cost of sales, disclosure includes both the amounts of such costs and the line item on the income statement which includes such costs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Shipping Costs<br> -URI http://asc.fasb.org/extlink&amp;oid=51575562<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 605<br> -SubTopic 45<br> -Section S99<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6408413&amp;loc=d3e221937-122793<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 605<br> -SubTopic 45<br> -Section 45<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=68075638&amp;loc=d3e60635-111653<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 605<br> -SubTopic 45<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=68080631&amp;loc=d3e61069-111654<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Handling Costs<br> -URI http://asc.fasb.org/extlink&amp;oid=51575068<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=68058157&amp;loc=d3e18780-107790<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=68058157&amp;loc=d3e18726-107790<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for trade and other accounts receivables. This disclosure may include the basis at which such receivables are carried in the entity's statements of financial position (for example, net realizable value), how the entity determines the level of its allowance for doubtful accounts, when impairments, charge-offs or recoveries are recognized, and the entity's income recognition policies for such receivables, including its treatment of related fees and costs, its treatment of premiums, discounts or unearned income, when accrual of interest is discontinued, how the entity records payments received on nonaccrual receivables and its policy for resuming accrual of interest on such receivables.  If the enterprise holds a large number of similar loans, disclosure may include the accounting policy for the anticipation of prepayments and significant assumptions underlying prepayment estimates for amortization of premiums, discounts, and nonrefundable fees and costs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11B<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=66008989&amp;loc=SL6953423-111524<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(9))<br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=68058157&amp;loc=d3e18780-107790<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=65890831&amp;loc=d3e10133-111534<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(3))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(4))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 8: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 15<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=66008989&amp;loc=d3e5212-111524<br><br>Reference 9: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=66008989&amp;loc=d3e5093-111524<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=64851502&amp;loc=d3e6061-108592<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=64851502&amp;loc=d3e6143-108592<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=64851502&amp;loc=d3e6132-108592<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)<br></strong></div></th>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br></p></div>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>2. INVENTORIES (Tables)<br></strong></div></th>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Additional information disclosed related to inventory.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6361739&amp;loc=d3e7789-107766<br></p></div>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6746458464">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>3. FIXED ASSETS (Tables)<br></strong></div></th>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.</p></div>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6789225280">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>4. IDENTIFIED INTANGIBLE ASSETS (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16323-109275<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16265-109275<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<td style="white-space:nowrap;">us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock</td>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6781419360">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>5. OTHER ASSETS (Tables)<br></strong></div></th>
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<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
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<td class="text">&#160;<span></span>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the carrying amounts of other assets. This disclosure includes other current assets and other noncurrent assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6746026320">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>7. OPERATING LEASES (Tables)<br></strong></div></th>
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<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
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    <td style="width: 75%; text-align: left">2017</td><td style="width: 1%">&#160;</td>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,209,187</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of future minimum payments required in the aggregate and for each of the five succeeding fiscal years for operating leases having initial or remaining noncancelable lease terms in excess of one year and the total minimum rentals to be received in the future under noncancelable subleases as of the balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6453985&amp;loc=d3e41502-112717<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6747574464">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>9. INCOME TAXES (Tables)<br></strong></div></th>
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</tr>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td>&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr style="vertical-align: bottom; ">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">(197,556</td><td style="text-align: left">)</td><td>&#160;</td>
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<tr style="vertical-align: bottom; ">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr style="vertical-align: bottom; ">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
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</table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock', window );">Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 96%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap;">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="10" style="font-weight: bold; text-align: center; white-space: nowrap;">Years Ended December 31,</td><td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap;">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(1,270,003</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
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<tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.1in; padding-left: 0.1in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.1in; padding-left: 0.1in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,367,810</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,816,963</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(3,477,301</td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Tax on repatriated earnings from Dominican Republic operations</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,050,314</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">7,353</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">12,703</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in">State and local income taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(99,699</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">67,886</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">284,838</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Section 199 manufacturing deduction</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(194,498</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(135,690</td><td style="text-align: left">)</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Meals and entertainment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100,288</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">98,082</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">91,475</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.1in; padding-left: 0.1in">Nondeductible penalties</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,847</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,998</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,563</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1pt; text-indent: -0.1in; padding-left: 0.1in">Provision to return filing adjustments and other</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">96,632</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(37,261</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(118,974</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt; text-indent: -0.1in; padding-left: 16.2pt">Total</td><td style="padding-bottom: 2.5pt">&#160;</td>
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</table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock', window );">Schedule of Deferred Tax Assets and Liabilities [Table Text Block]</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 85%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.25in">
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap;">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; white-space: nowrap;">December&#160;31,</td><td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap;">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1pt solid; white-space: nowrap;">2015</td><td style="padding-bottom: 1pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Deferred tax assets:</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="width: 70%; text-align: left; padding-left: 9pt">Asset valuation allowances and accrued expenses</td><td style="width: 1%">&#160;</td>
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    <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">510,798</td><td style="width: 1%; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr style="vertical-align: bottom; ">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">72,004</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 9pt">Net operating losses</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">650,620</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 0.25in">Total deferred tax assets</td><td>&#160;</td>
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<tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 9pt">Valuation allowances</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(471,159</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(569,459</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 0.25in">Total deferred tax assets</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(12,999,153</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(13,000,609</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
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    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(11,365,800</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32537-109319<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.</p></div>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>11. CAPITAL STOCK AND STOCK BASED COMPENSATION (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="padding-left: 9pt">Exercised</td><td>&#160;</td>
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    <td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">8.8</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt; padding-left: 9pt">December 31, 2016</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">6,900</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">$</td><td style="padding-bottom: 2.5pt; text-align: right">14.10</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">8.4</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 2.5pt">Unvested options at December 31, 2016</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">35,350</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">12.60</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">8.8</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the amount of total share-based compensation cost, including the amounts attributable to each share-based compensation plan and any related tax benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of share-based compensation plans that may be presented in a single table for outstanding, vested and expected to vest, and exercisable awards. The information that may be disclosed in this table may include, but is not limited to, number of shares, weighted average exercise price, weighted average remaining contractual life, and aggregate intrinsic value.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6797780880">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>12. SUPPLEMENTAL CASH FLOW INFORMATION (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
<tr class="re">
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</td>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>13. SEGMENT INFORMATION (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
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<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingAbstract', window );"><strong>Segment Reporting [Abstract]</strong></a></td>
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<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock', window );">Schedule of Segment Reporting Information, by Segment [Table Text Block]</a></td>
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    <td style="text-align: left">NET SALES:</td><td>&#160;</td>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6807556320">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>14. QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2016</div></th></tr>
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<tr style="vertical-align: bottom; ">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr style="vertical-align: bottom">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom; ">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">755,953</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">3,252,254</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; ">
    <td style="padding-left: 9pt; text-align: left">Basic</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.19</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.26</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.24</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.18</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 9pt; text-align: left">Diluted</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.19</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.26</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.24</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.18</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.87</td><td style="text-align: left">&#160;</td></tr>
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</td>
</tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of quarterly financial data. Includes, but is not limited to, financial information for fiscal quarters, cumulative effect of a change in accounting principle and earnings per share data.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 270<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)-(j)<br> -URI http://asc.fasb.org/extlink&amp;oid=68076893&amp;loc=d3e1280-108306<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfQuarterlyFinancialInformationTableTextBlock</td>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6801509136">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Dec. 31, 2015</div></th>
<th class="th"><div>Dec. 31, 2014</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllowanceForDoubtfulAccountsReceivable', window );">Allowance for Doubtful Accounts Receivable</a></td>
<td class="nump">$ 1,041,000<span></span>
</td>
<td class="nump">$ 820,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdvertisingExpense', window );">Advertising Expense</a></td>
<td class="nump">8,079,000<span></span>
</td>
<td class="nump">9,869,000<span></span>
</td>
<td class="nump">$ 8,623,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShippingHandlingAndTransportationCosts', window );">Shipping, Handling and Transportation Costs</a></td>
<td class="nump">$ 7,851,000<span></span>
</td>
<td class="nump">$ 8,500,000<span></span>
</td>
<td class="nump">$ 9,254,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdvertisingExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount charged to advertising expense for the period, which are expenses incurred with the objective of increasing revenue for a specified brand, product or product line.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 720<br> -SubTopic 35<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6420018&amp;loc=d3e36677-107848<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdvertisingExpense</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>For an unclassified balance sheet, a valuation allowance for receivables due a company that are expected to be uncollectible.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=66008989&amp;loc=d3e5074-111524<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.4)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AllowanceForDoubtfulAccountsReceivable</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
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</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShippingHandlingAndTransportationCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Cost incurred during the reporting period in transporting goods and services to customers. Includes freight-out costs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=68058157&amp;loc=d3e18780-107790<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 605<br> -SubTopic 45<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=68080631&amp;loc=d3e61069-111654<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Handling Costs<br> -URI http://asc.fasb.org/extlink&amp;oid=51575068<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 605<br> -SubTopic 45<br> -Section 45<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=68075638&amp;loc=d3e60635-111653<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=68058157&amp;loc=d3e18726-107790<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 605<br> -SubTopic 45<br> -Section S99<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6408413&amp;loc=d3e221937-122793<br><br>Reference 7: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Shipping Costs<br> -URI http://asc.fasb.org/extlink&amp;oid=51575562<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShippingHandlingAndTransportationCosts</td>
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<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td>duration</td>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6795698624">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>1.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Per Share Information - Basic net income per common share is computed based on the weighted average - shares<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Dec. 31, 2015</div></th>
<th class="th"><div>Dec. 31, 2014</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_PerShareInformationBasicNetIncomePerCommonShareIsComputedBasedOnTheWeightedAverageAbstract', window );"><strong>Per Share Information - Basic net income per common share is computed based on the weighted average [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic', window );">Basic - weighted average shares outstanding</a></td>
<td class="nump">7,505,219<span></span>
</td>
<td class="nump">7,563,205<span></span>
</td>
<td class="nump">7,544,936<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements', window );">Dilutive restricted share units</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">9,987<span></span>
</td>
<td class="nump">2,845<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncrementalCommonSharesAttributableToWrittenPutOptions', window );">Dilutive stock options</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">980<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding', window );">Diluted - weighted average shares outstanding</a></td>
<td class="nump">7,505,219<span></span>
</td>
<td class="nump">7,574,172<span></span>
</td>
<td class="nump">7,547,781<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount', window );">Anti-Dilutive securities</a></td>
<td class="nump">97,894<span></span>
</td>
<td class="nump">84,210<span></span>
</td>
<td class="nump">43,029<span></span>
</td>
</tr>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_PerShareInformationBasicNetIncomePerCommonShareIsComputedBasedOnTheWeightedAverageAbstract</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Antidilution<br> -URI http://asc.fasb.org/extlink&amp;oid=6505113<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Diluted Earnings Per Share<br> -URI http://asc.fasb.org/extlink&amp;oid=6510752<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Contingent Stock Agreement<br> -URI http://asc.fasb.org/extlink&amp;oid=6508534<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
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</table>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of share based payment arrangements using the treasury stock method.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28A<br> -URI http://asc.fasb.org/extlink&amp;oid=64863997&amp;loc=d3e1500-109256<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncrementalCommonSharesAttributableToWrittenPutOptions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of outstanding written put options using the reverse treasury stock method.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 35<br> -URI http://asc.fasb.org/extlink&amp;oid=64863997&amp;loc=d3e2366-109256<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncrementalCommonSharesAttributableToWrittenPutOptions</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 16<br> -URI http://asc.fasb.org/extlink&amp;oid=64863997&amp;loc=d3e1505-109256<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=64863997&amp;loc=d3e1448-109256<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Weighted-Average Number of Common Shares Outstanding<br> -URI http://asc.fasb.org/extlink&amp;oid=6528421<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfSharesOutstandingBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>49
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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</head>
<body>
<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6782415568">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>2.  INVENTORIES (Details) - Inventory Detail - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Dec. 31, 2015</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_InventoryDetailAbstract', window );"><strong>Inventory Detail [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryRawMaterialsAndSupplies', window );">Raw materials</a></td>
<td class="nump">$ 14,260,416<span></span>
</td>
<td class="nump">$ 12,494,980<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryWorkInProcess', window );">Work-in-process</a></td>
<td class="nump">751,519<span></span>
</td>
<td class="nump">1,155,837<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryFinishedGoods', window );">Finished goods</a></td>
<td class="nump">54,156,507<span></span>
</td>
<td class="nump">63,340,242<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryNet', window );">Total</a></td>
<td class="nump">$ 69,168,442<span></span>
</td>
<td class="nump">$ 76,991,059<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_InventoryDetailAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_InventoryDetailAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>rcky_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryFinishedGoods">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before valuation and LIFO reserves of completed merchandise or goods expected to be sold within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.6(a)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryFinishedGoods</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.6(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 330<br> -SubTopic 10<br> -Section 35<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=68049868&amp;loc=d3e3927-108312<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6676-107765<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryRawMaterialsAndSupplies">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Gross amount of unprocessed materials to be used in manufacturing or production process and supplies that will be consumed.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.6(a)(4),(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryRawMaterialsAndSupplies</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryWorkInProcess">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before valuation and LIFO reserves of merchandise or goods in the production process expected to be completed within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.6(a)(3))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryWorkInProcess</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>50
<FILENAME>R37.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<body>
<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6742845840">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>3. FIXED ASSETS (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Dec. 31, 2015</div></th>
<th class="th"><div>Dec. 31, 2014</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Plant and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Depreciation', window );">Depreciation</a></td>
<td class="nump">$ 7,589,000<span></span>
</td>
<td class="nump">$ 7,053,000<span></span>
</td>
<td class="nump">$ 6,807,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Depreciation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Depreciation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>51
<FILENAME>R38.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<body>
<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6801854960">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>3.  FIXED ASSETS (Details) - Fixed Asset Detail - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Dec. 31, 2015</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_FixedAssetDetailAbstract', window );"><strong>Fixed Asset Detail [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Land', window );">Land</a></td>
<td class="nump">$ 671,035<span></span>
</td>
<td class="nump">$ 671,035<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BuildingsAndImprovementsGross', window );">Buildings</a></td>
<td class="nump">20,606,826<span></span>
</td>
<td class="nump">19,247,770<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_MachineryAndEquipmentGross', window );">Machinery and equipment</a></td>
<td class="nump">45,124,554<span></span>
</td>
<td class="nump">40,611,815<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FurnitureAndFixturesGross', window );">Furniture and fixtures</a></td>
<td class="nump">2,849,091<span></span>
</td>
<td class="nump">2,722,751<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentOther', window );">Lasts, dies and patterns</a></td>
<td class="nump">15,593,484<span></span>
</td>
<td class="nump">13,811,676<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConstructionInProgressGross', window );">Construction work-in-progress</a></td>
<td class="nump">464,345<span></span>
</td>
<td class="nump">3,161,533<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Total</a></td>
<td class="nump">85,309,335<span></span>
</td>
<td class="nump">80,226,580<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment', window );">Less - accumulated depreciation</a></td>
<td class="num">(58,797,842)<span></span>
</td>
<td class="num">(52,390,053)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Net Fixed Assets</a></td>
<td class="nump">$ 26,511,493<span></span>
</td>
<td class="nump">$ 27,836,527<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_FixedAssetDetailAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.14)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BuildingsAndImprovementsGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before accumulated depreciation of building structures held for productive use including addition, improvement, or renovation to the structure, including, but not limited to, interior masonry, interior flooring, electrical, and plumbing.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6812-107765<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BuildingsAndImprovementsGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConstructionInProgressGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of structure or a modification to a structure under construction. Includes recently completed structures or modifications to structures that have not been placed into service.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConstructionInProgressGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FurnitureAndFixturesGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before accumulated depreciation of equipment commonly used in offices and stores that have no permanent connection to the structure of a building or utilities. Examples include, but are not limited to, desks, chairs, tables, and bookcases.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FurnitureAndFixturesGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Land">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before accumulated depletion of real estate held for productive use, excluding land held for sale.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6812-107765<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.13)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Land</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MachineryAndEquipmentGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before accumulated depreciation of tangible personal property used to produce goods and services, including, but is not limited to, tools, dies and molds, computer and office equipment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=28358313&amp;loc=d3e6812-107765<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MachineryAndEquipmentGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.13)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(13))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(14))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
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</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before accumulated depreciation, depletion and amortization of other physical assets used in the normal conduct of business to produce goods and services and not intended for resale.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6805595280">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>4. IDENTIFIED INTANGIBLE ASSETS (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Dec. 31, 2015</div></th>
<th class="th"><div>Dec. 31, 2014</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DisclosureTextBlockAbstract', window );"><strong>Disclosure Text Block [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="nump">$ 132,000<span></span>
</td>
<td class="nump">$ 135,000<span></span>
</td>
<td class="nump">$ 135,000<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 116,000<span></span>
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<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ImpairmentOfIntangibleAssetsExcludingGoodwill', window );">Impairment of Intangible Assets (Excluding Goodwill)</a></td>
<td class="nump">3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherIndefiniteLivedIntangibleAssets', window );">Other Indefinite-lived Intangible Assets</a></td>
<td class="nump">$ 2,100,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AmortizationOfIntangibleAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6388964&amp;loc=d3e16225-109274<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16323-109275<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AmortizationOfIntangibleAssets</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DisclosureTextBlockAbstract">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DisclosureTextBlockAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized during the next fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16323-109275<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ImpairmentOfIntangibleAssetsExcludingGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of impairment loss recognized in the period resulting from the write-down of the carrying amount of an intangible asset (excluding goodwill) to fair value.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16373-109275<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ImpairmentOfIntangibleAssetsExcludingGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherIndefiniteLivedIntangibleAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after impairment of indefinite-lived intangible assets classified as other. Excludes financial assets and goodwill.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16323-109275<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherIndefiniteLivedIntangibleAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6807992224">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>4.  IDENTIFIED INTANGIBLE ASSETS (Details) - Intangible Assets - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Dec. 31, 2015</div></th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis=rcky_Wholesale_Member', window );">Wholesale (Member)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_TrademarksAbstract', window );"><strong>Trademarks</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IndefiniteLivedTrademarks', window );">Indefinite Lived Intangible Assets</a></td>
<td class="nump">$ 29,343,578<span></span>
</td>
<td class="nump">$ 32,343,578<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis=rcky_Retail_Member', window );">Retail (Member)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_TrademarksAbstract', window );"><strong>Trademarks</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IndefiniteLivedTrademarks', window );">Indefinite Lived Intangible Assets</a></td>
<td class="nump">2,900,000<span></span>
</td>
<td class="nump">2,900,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_PatentsMember', window );">Patents [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_TrademarksAbstract', window );"><strong>Trademarks</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedPatentsGross', window );">Finite Lived Intangible Assets</a></td>
<td class="nump">2,595,477<span></span>
</td>
<td class="nump">2,595,477<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CustomerRelationshipsMember', window );">Customer Relationships [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_TrademarksAbstract', window );"><strong>Trademarks</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedPatentsGross', window );">Finite Lived Intangible Assets</a></td>
<td class="nump">2,200,000<span></span>
</td>
<td class="nump">2,200,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Total Identified Intangibles</a></td>
<td class="nump">37,039,055<span></span>
</td>
<td class="nump">40,039,055<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_Trade_Mark_Axis=rcky_Accumulated_Amortization_Member', window );">Accumulated Amortization | Patents [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_TrademarksAbstract', window );"><strong>Trademarks</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedPatentsGross', window );">Finite Lived Intangible Assets</a></td>
<td class="nump">2,376,694<span></span>
</td>
<td class="nump">2,324,515<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_Trade_Mark_Axis=rcky_Accumulated_Amortization_Member', window );">Accumulated Amortization | Customer Relationships [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_TrademarksAbstract', window );"><strong>Trademarks</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedPatentsGross', window );">Finite Lived Intangible Assets</a></td>
<td class="nump">1,246,667<span></span>
</td>
<td class="nump">1,166,667<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Total Identified Intangibles</a></td>
<td class="nump">3,623,361<span></span>
</td>
<td class="nump">3,491,182<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_Trade_Mark_Axis=rcky_Carrying_Amount_Member', window );">Carrying Amount (Member) | Wholesale (Member)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_TrademarksAbstract', window );"><strong>Trademarks</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IndefiniteLivedTrademarks', window );">Indefinite Lived Intangible Assets</a></td>
<td class="nump">29,343,578<span></span>
</td>
<td class="nump">32,343,578<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_Trade_Mark_Axis=rcky_Carrying_Amount_Member', window );">Carrying Amount (Member) | Retail (Member)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_TrademarksAbstract', window );"><strong>Trademarks</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IndefiniteLivedTrademarks', window );">Indefinite Lived Intangible Assets</a></td>
<td class="nump">2,900,000<span></span>
</td>
<td class="nump">2,900,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_Trade_Mark_Axis=rcky_Carrying_Amount_Member', window );">Carrying Amount (Member) | Patents [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_TrademarksAbstract', window );"><strong>Trademarks</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedPatentsGross', window );">Finite Lived Intangible Assets</a></td>
<td class="nump">218,783<span></span>
</td>
<td class="nump">270,962<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_Trade_Mark_Axis=rcky_Carrying_Amount_Member', window );">Carrying Amount (Member) | Customer Relationships [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_TrademarksAbstract', window );"><strong>Trademarks</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedPatentsGross', window );">Finite Lived Intangible Assets</a></td>
<td class="nump">953,333<span></span>
</td>
<td class="nump">1,033,333<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FiniteLivedIntangibleAssetsGross', window );">Total Identified Intangibles</a></td>
<td class="nump">$ 33,415,694<span></span>
</td>
<td class="nump">$ 36,547,873<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_TrademarksAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_TrademarksAbstract</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16323-109275<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedPatentsGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Gross carrying amount before accumulated amortization as of the balance sheet date of the costs pertaining to the exclusive legal rights granted to the owner of the patent to exploit an invention or a process for a period of time specified by law. Such costs may have been expended to directly apply and receive patent rights, or to acquire such rights.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16323-109275<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedPatentsGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IndefiniteLivedTrademarks">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying amount (original costs adjusted for previously recognized amortization and impairment) as of the balance sheet date for the rights acquired through registration of a trademark to gain or protect exclusive use of a business name, symbol or other device or style for a projected indefinite period of benefit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16323-109275<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IndefiniteLivedTrademarks</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis=rcky_Wholesale_Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis=rcky_Wholesale_Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<tr>
<td><strong> Period Type:</strong></td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis=rcky_Retail_Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis=rcky_Retail_Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
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<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<tr>
<td><strong> Period Type:</strong></td>
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_PatentsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_PatentsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CustomerRelationshipsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_CustomerRelationshipsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_Trade_Mark_Axis=rcky_Accumulated_Amortization_Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_Trade_Mark_Axis=rcky_Accumulated_Amortization_Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_Trade_Mark_Axis=rcky_Carrying_Amount_Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_Trade_Mark_Axis=rcky_Carrying_Amount_Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
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<td><strong> Data Type:</strong></td>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6797913280">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>5.  OTHER ASSETS (Details) - Other Assets Detail - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Dec. 31, 2015</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_OtherAssetsDetailAbstract', window );"><strong>Other Assets Detail [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredFinanceCostsNoncurrentNet', window );">Deferred financing costs, net</a></td>
<td class="nump">$ 89,662<span></span>
</td>
<td class="nump">$ 120,403<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherAssets', window );">Other</a></td>
<td class="nump">142,847<span></span>
</td>
<td class="nump">138,409<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherAssetsNoncurrent', window );">Total</a></td>
<td class="nump">$ 232,509<span></span>
</td>
<td class="nump">$ 258,812<span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_OtherAssetsDetailAbstract</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredFinanceCostsNoncurrentNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after accumulated amortization, of debt issuance costs classified as noncurrent. Includes, but is not limited to, legal, accounting, underwriting, printing, and registration costs.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=64930785&amp;loc=d3e28555-108399<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.17)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredFinanceCostsNoncurrentNet</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(10))<br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(10))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(17))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherAssets</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAssetsNoncurrent">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of noncurrent assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.17)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherAssetsNoncurrent</td>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6808030400">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>6. LONG-TERM DEBT (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Dec. 31, 2015</div></th>
<th class="th"><div>Dec. 31, 2014</div></th>
<th class="th"><div>Dec. 31, 2013</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Debt Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity', window );">Line of Credit Facility, Maximum Borrowing Capacity</a></td>
<td class="nump">$ 75,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 70,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityInterestRateDuringPeriod', window );">Line of Credit Facility, Interest Rate During Period</a></td>
<td class="nump">0.25%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd', window );">Line of Credit Facility, Interest Rate at Period End</a></td>
<td class="nump">1.25%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_Libor_Loan', window );">Libor_Loan</a></td>
<td class="nump">$ 12,000,000<span></span>
</td>
<td class="nump">$ 17,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCredit', window );">Long-term Line of Credit</a></td>
<td class="nump">14,600,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity', window );">Line of Credit Facility, Current Borrowing Capacity</a></td>
<td class="nump">57,300,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DividendsCommonStock', window );">Dividends, Common Stock</a></td>
<td class="nump">$ 3,297,066<span></span>
</td>
<td class="nump">$ 3,252,254<span></span>
</td>
<td class="nump">$ 3,017,979<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_Libor_Loan">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of Libor Loans at Period End</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_Libor_Loan</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>rcky_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureAbstract">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureAbstract</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DividendsCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of paid and unpaid common stock dividends declared with the form of settlement in cash, stock and payment-in-kind (PIK).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 405<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6957935&amp;loc=d3e64057-112817<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DividendsCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCredit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(16))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCredit</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of current borrowing capacity under the credit facility considering any current restrictions on the amount that could be borrowed (for example, borrowings may be limited by the amount of current assets), but without considering any amounts currently outstanding under the facility.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(b),22(b))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The effective interest rate at the end of the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(b),22(b))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityInterestRateAtPeriodEnd</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
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</tr>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The effective interest rate during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(b),22(b))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityInterestRateDuringPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Maximum borrowing capacity under the credit facility without consideration of any current restrictions on the amount that could be borrowed or the amounts currently outstanding under the facility.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(b),22(b))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6797950688">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>7. OPERATING LEASES (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Dec. 31, 2015</div></th>
<th class="th"><div>Dec. 31, 2014</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LeasesOperatingAbstract', window );"><strong>Leases, Operating [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeasesRentExpenseNet', window );">Operating Leases, Rent Expense, Net</a></td>
<td class="nump">$ 1,279,000<span></span>
</td>
<td class="nump">$ 1,335,000<span></span>
</td>
<td class="nump">$ 1,324,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Rental expense for the reporting period incurred under operating leases, including minimum and any contingent rent expense, net of related sublease income.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6453985&amp;loc=d3e41499-112717<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<td><strong> Balance Type:</strong></td>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6796143152">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>7.  OPERATING LEASES (Details) - Future minimum lease payments - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
<th class="th"><div>Dec. 31, 2018</div></th>
<th class="th"><div>Dec. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_FutureMinimumLeasePaymentsAbstract', window );"><strong>Future minimum lease payments [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent', window );">2017</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,208,051<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears', window );">2018</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 712,690<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears', window );">2019</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 200,963<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears', window );">2020</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 78,383<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears', window );">2021</a></td>
<td class="nump">$ 9,100<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLeasesFutureMinimumPaymentsDue', window );">Total</a></td>
<td class="nump">$ 2,209,187<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of required minimum rental payments for leases having an initial or remaining non-cancelable letter-terms in excess of one year.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 10<br> -Section 55<br> -Paragraph 40<br> -Subparagraph (Note 3)<br> -URI http://asc.fasb.org/extlink&amp;oid=6584154&amp;loc=d3e38371-112697<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6453985&amp;loc=d3e41502-112717<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the next fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 10<br> -Section 55<br> -Paragraph 40<br> -Subparagraph (Note 3)<br> -URI http://asc.fasb.org/extlink&amp;oid=6584154&amp;loc=d3e38371-112697<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6453985&amp;loc=d3e41502-112717<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6453985&amp;loc=d3e41502-112717<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 10<br> -Section 55<br> -Paragraph 40<br> -Subparagraph (Note 3)<br> -URI http://asc.fasb.org/extlink&amp;oid=6584154&amp;loc=d3e38371-112697<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the fourth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6453985&amp;loc=d3e41502-112717<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 10<br> -Section 55<br> -Paragraph 40<br> -Subparagraph (Note 3)<br> -URI http://asc.fasb.org/extlink&amp;oid=6584154&amp;loc=d3e38371-112697<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the third fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6453985&amp;loc=d3e41502-112717<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 10<br> -Section 55<br> -Paragraph 40<br> -Subparagraph (Note 3)<br> -URI http://asc.fasb.org/extlink&amp;oid=6584154&amp;loc=d3e38371-112697<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the second fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 10<br> -Section 55<br> -Paragraph 40<br> -Subparagraph (Note 3)<br> -URI http://asc.fasb.org/extlink&amp;oid=6584154&amp;loc=d3e38371-112697<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 840<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6453985&amp;loc=d3e41502-112717<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>58
<FILENAME>R45.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6773903136">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>8. RETIREMENT PLANS (Details) - USD ($)<br> $ in Millions</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Dec. 31, 2015</div></th>
<th class="th"><div>Dec. 31, 2014</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CompensationAndRetirementDisclosureAbstract', window );"><strong>Compensation and Retirement Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_DefinedContributionPlanCompanyContributionPercentage', window );">Defined Contribution Plan, Company Contribution Percentage</a></td>
<td class="nump">3.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DefinedContributionPlanEmployerMatchingContributionPercentOfMatch', window );">Defined Contribution Plan, Employer Matching Contribution, Percent of Match</a></td>
<td class="nump">0.25%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent', window );">Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent</a></td>
<td class="nump">1.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DefinedContributionPlanCostRecognized', window );">Defined Contribution Plan, Cost Recognized</a></td>
<td class="nump">$ 0.9<span></span>
</td>
<td class="nump">$ 1.0<span></span>
</td>
<td class="nump">$ 1.0<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_DefinedContributionPlanCompanyContributionPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_DefinedContributionPlanCompanyContributionPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>rcky_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CompensationAndRetirementDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CompensationAndRetirementDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DefinedContributionPlanCostRecognized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of the cost recognized during the period for defined contribution plans.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 70<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=49170846&amp;loc=d3e28014-114942<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DefinedContributionPlanCostRecognized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DefinedContributionPlanEmployerMatchingContributionPercentOfMatch">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage employer matches of the employee's percentage contribution matched.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DefinedContributionPlanEmployerMatchingContributionPercentOfMatch</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Maximum percentage of employee gross pay the employee may contribute to a defined contribution plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>59
<FILENAME>R46.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<body>
<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6744969920">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>9. INCOME TAXES (Details)<br></strong></div></th>
<th class="th">
<div>Dec. 31, 2016 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Tax Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_UndistributedEarningsOfDomesticSubsidiaries', window );">Undistributed Earnings of Domestic Subsidiaries</a></td>
<td class="nump">$ 3,684,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TaxesPayableCurrentAndNoncurrent', window );">Taxes Payable</a></td>
<td class="nump">379,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_UndistributedEarningsOfForeignSubsidiaries', window );">Undistributed Earnings of Foreign Subsidiaries</a></td>
<td class="nump">19,205,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilityForUncertainTaxPositionsNoncurrent', window );">Liability for Uncertainty in Income Taxes, Noncurrent</a></td>
<td class="nump">$ 6,722,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilityForUncertainTaxPositionsNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount recognized for uncertainty in income taxes classified as noncurrent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.24)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilityForUncertainTaxPositionsNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TaxesPayableCurrentAndNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred and payable for statutory income, sales, use, payroll, excise, real, property and other taxes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(15))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879938&amp;loc=d3e572229-122910<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(15)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=6876686&amp;loc=d3e534808-122878<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TaxesPayableCurrentAndNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UndistributedEarningsOfDomesticSubsidiaries">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of undistributed earnings of domestic subsidiaries or domestic joint ventures intended to be permanent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=6424122&amp;loc=d3e41874-109331<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)(c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6424122&amp;loc=d3e41874-109331<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 25<br> -Paragraph 3<br> -Subparagraph (a)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=68052875&amp;loc=d3e28200-109314<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_UndistributedEarningsOfDomesticSubsidiaries</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of undistributed earnings of foreign subsidiaries intended to be permanently reinvested outside the country of domicile.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 740<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6487024&amp;loc=d3e29054-158556<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 740<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6479915&amp;loc=d3e66715-112838<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 995<br> -SubTopic 740<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6503627&amp;loc=d3e59836-110443<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 25<br> -Paragraph 3<br> -Subparagraph (a)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=68052875&amp;loc=d3e28200-109314<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)(c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6424122&amp;loc=d3e41874-109331<br></p></div>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6805698864">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>9.  INCOME TAXES (Details) - Income Tax Expense - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Dec. 31, 2015</div></th>
<th class="th"><div>Dec. 31, 2014</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_FederalAbstract', window );"><strong>Federal:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CurrentFederalTaxExpenseBenefit', window );">Current</a></td>
<td class="num">$ (1,192,764)<span></span>
</td>
<td class="nump">$ 2,656,870<span></span>
</td>
<td class="nump">$ 3,656,356<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredFederalIncomeTaxExpenseBenefit', window );">Deferred</a></td>
<td class="num">(296,045)<span></span>
</td>
<td class="nump">287,755<span></span>
</td>
<td class="nump">848,666<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FederalIncomeTaxExpenseBenefitContinuingOperations', window );">Total Federal</a></td>
<td class="num">(1,488,809)<span></span>
</td>
<td class="nump">2,944,625<span></span>
</td>
<td class="nump">4,505,022<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_StateLocalAbstract', window );"><strong>State &amp; local:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CurrentStateAndLocalTaxExpenseBenefit', window );">Current</a></td>
<td class="nump">151,728<span></span>
</td>
<td class="nump">81,433<span></span>
</td>
<td class="nump">203,144<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit', window );">Deferred</a></td>
<td class="num">(349,284)<span></span>
</td>
<td class="nump">86,863<span></span>
</td>
<td class="nump">140,552<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations', window );">Total State &amp; local</a></td>
<td class="num">(197,556)<span></span>
</td>
<td class="nump">168,296<span></span>
</td>
<td class="nump">343,696<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_ForeignAbstract', window );"><strong>Foreign</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CurrentForeignTaxExpenseBenefit', window );">Current</a></td>
<td class="nump">164,950<span></span>
</td>
<td class="nump">13,391<span></span>
</td>
<td class="nump">46,911<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredForeignIncomeTaxExpenseBenefit', window );">Deferred</a></td>
<td class="nump">42,337<span></span>
</td>
<td class="num">(41,969)<span></span>
</td>
<td class="nump">255<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ForeignIncomeTaxExpenseBenefitContinuingOperations', window );">Total Foreign</a></td>
<td class="nump">207,287<span></span>
</td>
<td class="num">(28,578)<span></span>
</td>
<td class="nump">47,166<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Total</a></td>
<td class="num">$ (1,479,078)<span></span>
</td>
<td class="nump">$ 3,084,343<span></span>
</td>
<td class="nump">$ 4,895,884<span></span>
</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of current federal tax expense (benefit) pertaining to income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Current Tax Expense (or Benefit)<br> -URI http://asc.fasb.org/extlink&amp;oid=6509736<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=34349781&amp;loc=d3e330036-122817<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32639-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<td><strong> Period Type:</strong></td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of current foreign income tax expense (benefit) pertaining to income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(h))<br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32639-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of current state and local tax expense (benefit) pertaining to income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Current Tax Expense (or Benefit)<br> -URI http://asc.fasb.org/extlink&amp;oid=6509736<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32639-109319<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=34349781&amp;loc=d3e330036-122817<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred federal income tax expense (benefit) pertaining to income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=34349781&amp;loc=d3e330036-122817<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Deferred Tax Expense (or Benefit)<br> -URI http://asc.fasb.org/extlink&amp;oid=63044130<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32639-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredFederalIncomeTaxExpenseBenefit</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredForeignIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred foreign income tax expense (benefit) pertaining to income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=34349781&amp;loc=d3e330036-122817<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Deferred Tax Expense (or Benefit)<br> -URI http://asc.fasb.org/extlink&amp;oid=63044130<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32639-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredForeignIncomeTaxExpenseBenefit</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred state and local tax expense (benefit) pertaining to income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Deferred Tax Expense (or Benefit)<br> -URI http://asc.fasb.org/extlink&amp;oid=63044130<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=34349781&amp;loc=d3e330036-122817<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32639-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FederalIncomeTaxExpenseBenefitContinuingOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of current and deferred federal income tax expense (benefit) attributable to income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32672-109319<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Income Tax Expense (or Benefit)<br> -URI http://asc.fasb.org/extlink&amp;oid=6515339<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(h)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FederalIncomeTaxExpenseBenefitContinuingOperations</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ForeignIncomeTaxExpenseBenefitContinuingOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of current and deferred foreign income tax expense (benefit) attributable to income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(h)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ForeignIncomeTaxExpenseBenefitContinuingOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a),(b)<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32639-109319<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(h))<br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Income Tax Expense (or Benefit)<br> -URI http://asc.fasb.org/extlink&amp;oid=6515339<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of state and local current and deferred income tax expense (benefit) attributable to continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(h)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 6.I.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=34349781&amp;loc=d3e330036-122817<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a)-(b)<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32639-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StateAndLocalIncomeTaxExpenseBenefitContinuingOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6796384224">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>9.  INCOME TAXES (Details) - Federal income tax expense reconciliation to statutory rate - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Dec. 31, 2015</div></th>
<th class="th"><div>Dec. 31, 2014</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_FederalIncomeTaxExpenseReconciliationToStatutoryRateAbstract', window );"><strong>Federal income tax expense reconciliation to statutory rate [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate', window );">Expected expense at statutory rate</a></td>
<td class="num">$ (1,270,003)<span></span>
</td>
<td class="nump">$ 3,404,159<span></span>
</td>
<td class="nump">$ 5,147,234<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationTaxHolidays', window );">Exempt income from Dominican Republic operations due to tax holiday</a></td>
<td class="num">(2,367,810)<span></span>
</td>
<td class="num">(2,816,963)<span></span>
</td>
<td class="num">(3,477,301)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationRepatriationOfForeignEarnings', window );">Tax on repatriated earnings from Dominican Republic operations</a></td>
<td class="nump">2,050,314<span></span>
</td>
<td class="nump">2,556,940<span></span>
</td>
<td class="nump">3,090,036<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationForeignIncomeTaxRateDifferential', window );">Impact of Canadian deemed dividend</a></td>
<td class="nump">7,353<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12,703<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes', window );">State and local income taxes</a></td>
<td class="num">(99,699)<span></span>
</td>
<td class="nump">67,886<span></span>
</td>
<td class="nump">284,838<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationOtherAdjustments', window );">Section 199 manufacturing deduction</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(194,498)<span></span>
</td>
<td class="num">(135,690)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationNondeductibleExpenseMealsAndEntertainment', window );">Meals and entertainment</a></td>
<td class="nump">100,288<span></span>
</td>
<td class="nump">98,082<span></span>
</td>
<td class="nump">91,475<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationNondeductibleExpenseOther', window );">Nondeductible penalties</a></td>
<td class="nump">3,847<span></span>
</td>
<td class="nump">5,998<span></span>
</td>
<td class="nump">1,563<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationOtherReconcilingItems', window );">Provision to return filing adjustments and other</a></td>
<td class="nump">96,632<span></span>
</td>
<td class="num">(37,261)<span></span>
</td>
<td class="num">(118,974)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Total</a></td>
<td class="num">$ (1,479,078)<span></span>
</td>
<td class="nump">$ 3,084,343<span></span>
</td>
<td class="nump">$ 4,895,884<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_FederalIncomeTaxExpenseReconciliationToStatutoryRateAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_FederalIncomeTaxExpenseReconciliationToStatutoryRateAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a),(b)<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32639-109319<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08.(h))<br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Income Tax Expense (or Benefit)<br> -URI http://asc.fasb.org/extlink&amp;oid=6515339<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
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</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxReconciliationForeignIncomeTaxRateDifferential">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to foreign income tax expense (benefit).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32687-109319<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32698-109319<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxReconciliationForeignIncomeTaxRateDifferential</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of income tax expense or benefit for the period computed by applying the domestic federal statutory tax rates to pretax income from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32687-109319<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32698-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxReconciliationNondeductibleExpenseMealsAndEntertainment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to nondeductible meals and entertainment expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32687-109319<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32698-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxReconciliationNondeductibleExpenseMealsAndEntertainment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxReconciliationNondeductibleExpenseOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to other nondeductible expenses.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32687-109319<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32698-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxReconciliationNondeductibleExpenseOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxReconciliationOtherAdjustments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to other adjustments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32687-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxReconciliationOtherAdjustments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxReconciliationOtherReconcilingItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to tax exempt income, equity in earnings (loss) of an unconsolidated subsidiary, minority noncontrolling interest income (loss), tax holiday, disposition of a business, disposition of an asset, repatriation of foreign earnings, repatriation of foreign earnings jobs creation act of 2004, increase (decrease) in enacted tax rate, prior year income taxes, increase (decrease) in deferred tax asset valuation allowance, and other adjustments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32698-109319<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32687-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxReconciliationOtherReconcilingItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxReconciliationRepatriationOfForeignEarnings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to repatriation of foreign earnings.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32687-109319<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32698-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxReconciliationRepatriationOfForeignEarnings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to state and local income tax expense (benefit).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32698-109319<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32687-109319<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=26873400&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxReconciliationTaxHolidays">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to income exempt from income tax because of a tax holiday.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32698-109319<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32687-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxReconciliationTaxHolidays</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6801745312">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>9.  INCOME TAXES (Details) - Deferred income taxes - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Dec. 31, 2015</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxesAbstract', window );"><strong>Deferred Income Taxes and Other Assets [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities', window );">Asset valuation allowances and accrued expenses</a></td>
<td class="nump">$ 242,916<span></span>
</td>
<td class="nump">$ 510,798<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsInventory', window );">Inventories</a></td>
<td class="nump">491,371<span></span>
</td>
<td class="nump">563,815<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsStateTaxes', window );">State and local income taxes</a></td>
<td class="nump">302,929<span></span>
</td>
<td class="nump">425,179<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions', window );">Pension and deferred compensation</a></td>
<td class="nump">63,214<span></span>
</td>
<td class="nump">72,004<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwards', window );">Net operating losses</a></td>
<td class="nump">736,519<span></span>
</td>
<td class="nump">650,620<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsGross', window );">Total deferred tax assets</a></td>
<td class="nump">1,836,949<span></span>
</td>
<td class="nump">2,222,416<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsValuationAllowance', window );">Valuation allowances</a></td>
<td class="num">(471,159)<span></span>
</td>
<td class="num">(569,459)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsNet', window );">Total deferred tax assets</a></td>
<td class="nump">1,365,790<span></span>
</td>
<td class="nump">1,652,957<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment', window );">Fixed assets</a></td>
<td class="num">(1,676,813)<span></span>
</td>
<td class="num">(1,655,838)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAssets', window );">Intangible assets</a></td>
<td class="num">(10,337,533)<span></span>
</td>
<td class="num">(11,185,988)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxLiabilitiesOtherFiniteLivedAssets', window );">Other assets</a></td>
<td class="num">(337,972)<span></span>
</td>
<td class="num">(400,651)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxLiabilitiesOther', window );">Tollgate tax on Lifestyle earnings</a></td>
<td class="num">(379,271)<span></span>
</td>
<td class="num">(379,271)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxLiabilitiesGrossNoncurrent', window );">Total deferred tax liabilities</a></td>
<td class="num">(12,731,589)<span></span>
</td>
<td class="num">(13,621,748)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredTaxLiabilities', window );">Net deferred tax liability</a></td>
<td class="num">(11,365,800)<span></span>
</td>
<td class="num">(11,968,791)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxesAndOtherAssetsCurrent', window );">Deferred income taxes - current</a></td>
<td class="nump">1,633,353<span></span>
</td>
<td class="nump">1,031,818<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxesAndOtherLiabilitiesNoncurrent', window );">Deferred income taxes - non-current</a></td>
<td class="num">$ (12,999,153)<span></span>
</td>
<td class="num">$ (13,000,609)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredIncomeTaxesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredIncomeTaxesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredIncomeTaxesAndOtherAssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and other assets expected to be realized or consumed within one year or normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredIncomeTaxesAndOtherAssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredIncomeTaxesAndOtherLiabilitiesNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred tax liability attributable to taxable temporary differences, after deferred tax asset, and other liabilities expected to be paid after one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredIncomeTaxesAndOtherLiabilitiesNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32537-109319<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Deferred Tax Asset<br> -URI http://asc.fasb.org/extlink&amp;oid=6510090<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsInventory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from inventory.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 25<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=68052875&amp;loc=d3e28680-109314<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32621-109319<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32632-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsInventory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b),(c)<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32537-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwards">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 25<br> -Paragraph 20<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=68052875&amp;loc=d3e28680-109314<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32621-109319<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32632-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsOperatingLossCarryforwards</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsStateTaxes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from state taxes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsStateTaxes</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<tr>
<td><strong> Data Type:</strong></td>
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</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
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</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from pension benefits.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32632-109319<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 25<br> -Paragraph 20<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=68052875&amp;loc=d3e28680-109314<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32621-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from accrued liabilities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 25<br> -Paragraph 20<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=68052875&amp;loc=d3e28680-109314<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32632-109319<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32621-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsValuationAllowance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32537-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsValuationAllowance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after deferred tax asset, of deferred tax liability attributable to taxable differences without jurisdictional netting.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=75116654&amp;loc=d3e31931-109318<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32537-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred tax liability attributable to taxable temporary differences from intangible assets other than goodwill.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32632-109319<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 25<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=68052875&amp;loc=d3e28680-109314<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32621-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxLiabilitiesGrossNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Gross amount of noncurrent deferred tax liabilities, which result from applying the applicable tax rate to taxable temporary differences pertaining to each jurisdiction to which the entity is obligated to pay income tax.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=75116654&amp;loc=d3e31917-109318<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32537-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxLiabilitiesGrossNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxLiabilitiesOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred tax liability attributable to taxable temporary differences classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32632-109319<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 25<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=68052875&amp;loc=d3e28680-109314<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32621-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxLiabilitiesOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxLiabilitiesOtherFiniteLivedAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred tax liability attributable to taxable temporary differences from long-lived assets other than property, plant, and equipment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32632-109319<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 25<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=68052875&amp;loc=d3e28680-109314<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32621-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxLiabilitiesOtherFiniteLivedAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred tax liability attributable to taxable temporary differences from property, plant, and equipment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32632-109319<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=65882285&amp;loc=d3e32621-109319<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 25<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=68052875&amp;loc=d3e28680-109314<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6801574992">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>10. REORGANIZATIONAL CHARGE (Details)<br></strong></div></th>
<th class="th">
<div>Dec. 31, 2016 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RestructuringAndRelatedActivitiesAbstract', window );"><strong>Restructuring and Related Activities [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RestructuringAndRelatedCostCostIncurredToDate1', window );">Restructuring and Related Cost, Cost Incurred to Date</a></td>
<td class="nump">$ 1,160,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RestructuringReserveCurrent', window );">Restructuring Reserve, Current</a></td>
<td class="nump">$ 486,000<span></span>
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<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RestructuringAndRelatedActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RestructuringAndRelatedActivitiesAbstract</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RestructuringAndRelatedCostCostIncurredToDate1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of costs incurred to date for the specified restructuring cost.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 420<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6394359&amp;loc=d3e17939-110869<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 420<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 5.P.4(b))<br> -URI http://asc.fasb.org/extlink&amp;oid=27011515&amp;loc=d3e140904-122747<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RestructuringAndRelatedCostCostIncurredToDate1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RestructuringReserveCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying amount as of the balance sheet date of known and estimated obligations associated with exit from or disposal of business activities or restructurings pursuant to a duly authorized plan, which are expected to be paid in the next twelve months or in the normal operating cycle if longer. Costs of such activities include those for one-time termination benefits, termination of an operating lease or other contract, consolidating or closing facilities, relocating employees, and costs associated with an ongoing benefit arrangement, but excludes costs associated with the retirement of a long-lived asset.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 420<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 5.P.4(b)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=27011515&amp;loc=d3e140904-122747<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 420<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6394359&amp;loc=d3e17939-110869<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RestructuringReserveCurrent</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
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</table></div>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6809469040">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>11. CAPITAL STOCK AND STOCK BASED COMPENSATION (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Aug. 30, 2015</div></th>
<th class="th"><div>Mar. 31, 2016</div></th>
<th class="th"><div>Mar. 31, 2015</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Dec. 31, 2015</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_CAPITALSTOCKANDSTOCKBASEDCOMPENSATIONDetailsLineItems', window );"><strong>11. CAPITAL STOCK AND STOCK BASED COMPENSATION (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized', window );">Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardGross', window );">Stock Issued During Period, Shares, Restricted Stock Award, Gross</a></td>
<td class="nump">2,000<span></span>
</td>
<td class="nump">30,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">28,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsDiscountForPostvestingRestrictions', window );">Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Discount for Postvesting Restrictions</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">25.00%<span></span>
</td>
<td class="nump">4.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice', window );">Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Exercise Price (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 11.56<span></span>
</td>
<td class="nump">$ 13.42<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 18.15<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage', window );">Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20.00%<span></span>
</td>
<td class="nump">20.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">25.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RestrictedStockExpense', window );">Restricted Stock or Unit Expense (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 183,150<span></span>
</td>
<td class="nump">$ 127,349<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross', window );">Stock Issued During Period, Value, Restricted Stock Award, Gross (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 43,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures', window );">Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">34,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">30,000<span></span>
</td>
<td class="nump">28,000<span></span>
</td>
<td class="nump">32,000<span></span>
</td>
<td class="nump">30,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OptionIndexedToIssuersEquityStrikePrice1', window );">Option Indexed to Issuer's Equity, Strike Price (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 11.56<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 13.42<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Weighted Average Grant Date Fair Value (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3.41<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.84<span></span>
</td>
<td class="nump">$ 4.70<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate', window );">Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">42.32%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">42.32%<span></span>
</td>
<td class="nump">46.20%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate', window );">Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.06%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.88%<span></span>
</td>
<td class="nump">1.92%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate', window );">Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3.81%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4.30%<span></span>
</td>
<td class="nump">2.99%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate', window );">Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Weighted Average Volatility Rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7.70%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7.70%<span></span>
</td>
<td class="nump">3.80%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AllocatedShareBasedCompensationExpense', window );">Allocated Share-based Compensation Expense (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 35,100<span></span>
</td>
<td class="nump">$ 54,828<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAggregateIntrinsicValue', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Aggregate Intrinsic Value (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod', window );">Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">41,350<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockGrantedDuringPeriodValueSharebasedCompensationForfeited', window );">Stock Granted, Value, Share-based Compensation, Forfeited (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 192,218<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,850<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 25,337<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Number of Shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">35,350<span></span>
</td>
<td class="nump">47,600<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions', window );">Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 149,411<span></span>
</td>
<td class="nump">$ 248,004<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockGrantedDuringPeriodValueSharebasedCompensation', window );">Stock Granted, Value, Share-based Compensation, Net of Forfeitures (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">168,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred Stock, Shares Authorized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">250,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PreferredUnitsAuthorized', window );">Preferred Units, Authorized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">250,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConvertiblePreferredStockSharesReservedForFutureIssuance', window );">Convertible Preferred Stock, Shares Reserved for Future Issuance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">125,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockRepurchaseProgramAuthorizedAmount1', window );">Stock Repurchase Program, Authorized Amount (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 7,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockRepurchaseProgramPeriodInForce1', window );">Stock Repurchase Program, Period in Force</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">12 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockRepurchasedDuringPeriodShares', window );">Stock Repurchased During Period, Shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">175,632<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockRepurchasedAndRetiredDuringPeriodValue', window );">Stock Repurchased and Retired During Period, Value (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,950,114,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1', window );">Stock Repurchase Program, Remaining Authorized Repurchase Amount (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5,549,886<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresByPlanAxis=rcky_OmnibusIncentivePlanMember', window );">Omnibus Incentive Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_CAPITALSTOCKANDSTOCKBASEDCOMPENSATIONDetailsLineItems', window );"><strong>11. CAPITAL STOCK AND STOCK BASED COMPENSATION (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensationGross', window );">Stock Issued During Period, Shares, Share-based Compensation, Gross</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">272,723<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TitleOfIndividualAxis=rcky_ManagementMemberMember', window );">Management Member [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_CAPITALSTOCKANDSTOCKBASEDCOMPENSATIONDetailsLineItems', window );"><strong>11. CAPITAL STOCK AND STOCK BASED COMPENSATION (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardGross', window );">Stock Issued During Period, Shares, Restricted Stock Award, Gross</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice', window );">Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Exercise Price (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 10.29<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TitleOfIndividualAxis=rcky_BoardOfDirectorsMember', window );">Board of Directors [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_CAPITALSTOCKANDSTOCKBASEDCOMPENSATIONDetailsLineItems', window );"><strong>11. CAPITAL STOCK AND STOCK BASED COMPENSATION (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensationGross', window );">Stock Issued During Period, Shares, Share-based Compensation, Gross</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">14,568<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AwardTypeAxis=us-gaap_RestrictedStockMember', window );">Restricted Stock [Member] | Management Member [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_CAPITALSTOCKANDSTOCKBASEDCOMPENSATIONDetailsLineItems', window );"><strong>11. CAPITAL STOCK AND STOCK BASED COMPENSATION (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice', window );">Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Exercise Price (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 10.29<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_CAPITALSTOCKANDSTOCKBASEDCOMPENSATIONDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_CAPITALSTOCKANDSTOCKBASEDCOMPENSATIONDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>rcky_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllocatedShareBasedCompensationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 14.F)<br> -URI http://asc.fasb.org/extlink&amp;oid=27013229&amp;loc=d3e301413-122809<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5047-113901<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(1)(i)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AllocatedShareBasedCompensationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConvertiblePreferredStockSharesReservedForFutureIssuance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate number of nonredeemable convertible preferred shares reserved for future issuance.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.28)<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConvertiblePreferredStockSharesReservedForFutureIssuance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Unrecognized cost of unvested options awarded to employees as compensation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OptionIndexedToIssuersEquityStrikePrice1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Exercise or strike price stated in the contract for options indexed to the issuer's equity shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 480<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6940734&amp;loc=d3e22047-110879<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (a)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=6445032&amp;loc=d3e90205-114008<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OptionIndexedToIssuersEquityStrikePrice1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredUnitsAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of preferred units authorized to be issued.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 272<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6373374&amp;loc=d3e70434-108055<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 4.F)<br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187171-122770<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredUnitsAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RestrictedStockExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The noncash expense that represents the cost of restricted stock or unit distributed to employees as compensation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RestrictedStockExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of equity-based payment instruments, excluding stock (or unit) options, that were forfeited during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsDiscountForPostvestingRestrictions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Restrictions on equity-based instruments during the vesting period, such as the inability to transfer unvested awards, are not taken into account in estimating the fair value of the award. However, restrictions that remain in effect after an award is vested, such as the inability to transfer or hedge vested options or a prohibition on the sale of outstanding vested shares (or other type of equity) for a period of time, affect the estimate of an award's fair value.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(v)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsDiscountForPostvestingRestrictions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Agreed-upon price for the exchange of the underlying asset relating to the share-based payment award.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The estimated dividend rate (a percentage of the share price) to be paid (expected dividends) to holders of the underlying shares over the option's term.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(iii)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The estimated measure of the percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(ii)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The risk-free interest rate assumption that is used in valuing an option on its own shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(iv)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average expected volatility rate of share-based compensation awards.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(ii)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The maximum number of shares (or other type of equity) originally approved (usually by shareholders and board of directors), net of any subsequent amendments and adjustments, for awards under the equity-based compensation plan. As stock or unit options and equity instruments other than options are awarded to participants, the shares or units remain authorized and become reserved for issuance under outstanding awards (not necessarily vested).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Gross number of share options (or share units) granted during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAggregateIntrinsicValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount by which the current fair value of the underlying stock exceeds the exercise price of fully vested and expected to vest options outstanding.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAggregateIntrinsicValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Percentage of vesting of share-based compensation awards.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of non-vested options outstanding.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Fair value of options vested. Excludes equity instruments other than options, for example, but not limited to, share units, stock appreciation rights, restricted stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of options vested.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average grant-date fair value of options vested.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockGrantedDuringPeriodValueSharebasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value, after forfeitures, of stock or other type of equity granted of any equity-based compensation plan other than an employee stock ownership plan (ESOP).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 30<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=64840991&amp;loc=d3e3913-113898<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 30<br> -Section 35<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6418191&amp;loc=d3e15009-113911<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockGrantedDuringPeriodValueSharebasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockGrantedDuringPeriodValueSharebasedCompensationForfeited">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value of forfeitures of stock or other type of equity granted of any equity-based compensation plan other than an employee stock ownership plan (ESOP).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph c(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockGrantedDuringPeriodValueSharebasedCompensationForfeited</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total number of shares issued during the period, including shares forfeited, as a result of Restricted Stock Awards.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued during the period related to Restricted Stock Awards, net of any shares forfeited.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardNetOfForfeitures</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensationGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Gross number of shares (or other type of equity) issued during the period as a result of any equity-based compensation plan other than an employee stock ownership plan (ESOP). Shares issued could result from the issuance of restricted stock, the exercise of stock options, stock issued under employee stock purchase plans, and/or other employee benefit plans.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensationGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate value of stock related to Restricted Stock Awards issued during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockRepurchaseProgramAuthorizedAmount1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of stock repurchase plan authorized.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockRepurchaseProgramAuthorizedAmount1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockRepurchaseProgramPeriodInForce1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Period which shares may be purchased under a stock repurchase plan authorized by an entity's Board of Directors, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockRepurchaseProgramPeriodInForce1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount remaining of a stock repurchase plan authorized.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount1</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockRepurchasedAndRetiredDuringPeriodValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Equity impact of the value of stock that has been repurchased and retired during the period. The excess of the purchase price over par value can be charged against retained earnings (once the excess is fully allocated to additional paid in capital).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockRepurchasedAndRetiredDuringPeriodValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockRepurchasedDuringPeriodShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares that have been repurchased during the period and have not been retired and are not held in treasury. Some state laws may govern the circumstances under which an entity may acquire its own stock and prescribe the accounting treatment therefore. This element is used when state law does not recognize treasury stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockRepurchasedDuringPeriodShares</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EmployeeStockOwnershipPlanESOPDisclosuresByPlanAxis=rcky_OmnibusIncentivePlanMember</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Period Type:</strong></td>
<td></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TitleOfIndividualAxis=rcky_ManagementMemberMember</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Data Type:</strong></td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<td><strong> Name:</strong></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6782094176">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>11.  CAPITAL STOCK AND STOCK BASED COMPENSATION (Details) - Future Stock Compensation Expense<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2016 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_FutureStockCompensationExpenseAbstract', window );"><strong>Future Stock Compensation Expense [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_FutureStockCompensationExpenseYearOne', window );">2017</a></td>
<td class="nump">$ 142,336<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_FutureStockCompensationExpenseYearTwo', window );">2018</a></td>
<td class="nump">106,068<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_FutureStockCompensationExpenseYearThree', window );">2019</a></td>
<td class="nump">58,474<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_FutureStockCompensationExpenseYearFour', window );">2020</a></td>
<td class="nump">8,918<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_TotalExpectedShareBasedCompensation', window );">Total</a></td>
<td class="nump">$ 315,796<span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6801797248">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>11.  CAPITAL STOCK AND STOCK BASED COMPENSATION (Details) - Stock Options - $ / shares<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Dec. 31, 2015</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Dec. 31, 2015</div></th>
<th class="th"><div>Jan. 01, 2016</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_StockOptionsAbstract', window );"><strong>Stock Options [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Stock Options Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">51,600<span></span>
</td>
<td class="nump">23,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Weighted Average Price of Options Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 14.57<span></span>
</td>
<td class="nump">$ 14.57<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Stock Options Outstanding</a></td>
<td class="nump">42,250<span></span>
</td>
<td class="nump">51,600<span></span>
</td>
<td class="nump">42,250<span></span>
</td>
<td class="nump">51,600<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Weighted Average Price of Options Outstanding</a></td>
<td class="nump">$ 12.85<span></span>
</td>
<td class="nump">$ 14.57<span></span>
</td>
<td class="nump">$ 12.85<span></span>
</td>
<td class="nump">$ 14.57<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2', window );">Remaining Life of Options Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">8 years 292 days<span></span>
</td>
<td class="text">8 years 219 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_OptionsExercisableAtAbstract', window );"><strong>Options exercisable at:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber', window );">Options Exercisable</a></td>
<td class="nump">6,900<span></span>
</td>
<td class="nump">4,000<span></span>
</td>
<td class="nump">6,900<span></span>
</td>
<td class="nump">4,000<span></span>
</td>
<td class="nump">4,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice', window );">Weighted Average Price of Options Exercisable</a></td>
<td class="nump">$ 14.10<span></span>
</td>
<td class="nump">$ 14.57<span></span>
</td>
<td class="nump">$ 14.10<span></span>
</td>
<td class="nump">$ 14.57<span></span>
</td>
<td class="nump">$ 14.57<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1', window );">Remaining Life of Options Exercisable</a></td>
<td class="text">8 years 146 days<span></span>
</td>
<td class="text">8 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares', window );">Options outstanding and unvested</a></td>
<td class="nump">35,350<span></span>
</td>
<td class="nump">47,600<span></span>
</td>
<td class="nump">35,350<span></span>
</td>
<td class="nump">47,600<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_ShareBasedCompensationArrangementbyShareBasedPaymentAwardOptionsNonvestedWeightedAverageExercisePrice', window );">Weighted Average Price of Options Unvested</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 12.60<span></span>
</td>
<td class="nump">$ 14.04<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageRemainingContractualTerm', window );">Remaining Life of Options Unvested</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">8 years 292 days<span></span>
</td>
<td class="text">8 years 219 days<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod', window );">Stock Options Issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">32,000<span></span>
</td>
<td class="nump">30,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice', window );">Weighted Average Price of Options Issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 11.48<span></span>
</td>
<td class="nump">$ 13.74<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Stock Options Exercised</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(600)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice', window );">Weighted Average Price of Options Exercised</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 14.57<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod', window );">Stock Options Forfeited</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(41,350)<span></span>
</td>
<td class="num">(800)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice', window );">Weighted Average Price of Options Forfeited</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 13.33<span></span>
</td>
<td class="nump">$ 14.57<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_OptionsExercisableAtAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_OptionsExercisableAtAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>rcky_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageRemainingContractualTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsNonvestedWeightedAverageRemainingContractualTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>rcky_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_ShareBasedCompensationArrangementbyShareBasedPaymentAwardOptionsNonvestedWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_ShareBasedCompensationArrangementbyShareBasedPaymentAwardOptionsNonvestedWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>rcky_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_StockOptionsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_StockOptionsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>rcky_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of shares into which fully or partially vested stock options outstanding as of the balance sheet date can be currently converted under the option plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iii)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Net number of share options (or share units) granted during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of options outstanding, including both vested and non-vested options.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(i)-(ii)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(i)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>As of the balance sheet date, the weighted-average exercise price for outstanding stock options that are fully vested or expected to vest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average price at which option holders acquired shares when converting their stock options into shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average price at which grantees could have acquired the underlying shares with respect to stock options that were terminated.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining contractual term for vested portions of options outstanding and currently exercisable or convertible, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of non-vested options outstanding.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining contractual term for option awards outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of share options (or share units) exercised during the current period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6928386&amp;loc=d3e21463-112644<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=6877327&amp;loc=d3e13212-122682<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=27012166&amp;loc=d3e187085-122770<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=6415400&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6789039504">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>12.  SUPPLEMENTAL CASH FLOW INFORMATION (Details) - Supplemental cash flow information - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Dec. 31, 2015</div></th>
<th class="th"><div>Dec. 31, 2014</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SupplementalCashFlowInformationAbstract', window );"><strong>Supplemental Cash Flow Information [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestPaid', window );">Interest paid</a></td>
<td class="nump">$ 606,697<span></span>
</td>
<td class="nump">$ 724,651<span></span>
</td>
<td class="nump">$ 856,578<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxesPaidNet', window );">Federal, state and local income taxes paid - net of refunds</a></td>
<td class="nump">339,625<span></span>
</td>
<td class="nump">5,568,581<span></span>
</td>
<td class="nump">972,645<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NoncashOrPartNoncashAcquisitionFixedAssetsAcquired1', window );">Fixed asset purchases in accounts payable</a></td>
<td class="nump">$ 216,523<span></span>
</td>
<td class="nump">$ 92,903<span></span>
</td>
<td class="nump">$ 85,488<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxesPaidNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income, net of any cash received during the current period as refunds for the overpayment of taxes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4297-108586<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxesPaidNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestPaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash paid for interest during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4297-108586<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3536-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestPaid</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NoncashOrPartNoncashAcquisitionFixedAssetsAcquired1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of fixed assets that an Entity acquires in a noncash (or part noncash) acquisition. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4304-108586<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4332-108586<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=6367179&amp;loc=d3e4313-108586<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NoncashOrPartNoncashAcquisitionFixedAssetsAcquired1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SupplementalCashFlowInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SupplementalCashFlowInformationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6797950688">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>13. SEGMENT INFORMATION (Details)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Dec. 31, 2015</div></th>
<th class="th"><div>Dec. 31, 2014</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingAbstract', window );"><strong>Segment Reporting [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_GovernmentContractPercentageOfTotalNetSales', window );">Government Contract Percentage of total net sales</a></td>
<td class="nump">14.40%<span></span>
</td>
<td class="nump">6.50%<span></span>
</td>
<td class="nump">2.80%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_ForeignSalesPercentage', window );">Foreign Sales Percentage</a></td>
<td class="nump">2.80%<span></span>
</td>
<td class="nump">4.80%<span></span>
</td>
<td class="nump">6.30%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_ForeignSalesPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_ForeignSalesPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>rcky_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_GovernmentContractPercentageOfTotalNetSales">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_GovernmentContractPercentageOfTotalNetSales</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>rcky_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SegmentReportingAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SegmentReportingAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>69
<FILENAME>R56.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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<body>
<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6809258064">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>13.  SEGMENT INFORMATION (Details) - Segment Table - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Dec. 31, 2015</div></th>
<th class="th"><div>Dec. 31, 2014</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_NetSalesAbstract', window );"><strong>NET SALES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_SalesRevenueSegment', window );">Total Net Sales</a></td>
<td class="nump">$ 260,258,584<span></span>
</td>
<td class="nump">$ 269,302,023<span></span>
</td>
<td class="nump">$ 286,242,169<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_GrossMarginAbstract', window );"><strong>GROSS MARGIN:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_SegmentOperatingProfitorLoss', window );">Total Gross Margin</a></td>
<td class="nump">76,730,090<span></span>
</td>
<td class="nump">88,891,839<span></span>
</td>
<td class="nump">96,360,725<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_Segment_Gross_Margin_Axis=rcky_Wholesale_Member', window );">Wholesale (Member)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_GrossMarginAbstract', window );"><strong>GROSS MARGIN:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_SegmentOperatingProfit', window );">Gross Margin</a></td>
<td class="nump">53,497,843<span></span>
</td>
<td class="nump">65,979,792<span></span>
</td>
<td class="nump">75,840,977<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_Segment_Gross_Margin_Axis=rcky_Retail_Member', window );">Retail (Member)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_GrossMarginAbstract', window );"><strong>GROSS MARGIN:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_SegmentOperatingProfit', window );">Gross Margin</a></td>
<td class="nump">21,077,597<span></span>
</td>
<td class="nump">20,621,884<span></span>
</td>
<td class="nump">19,449,609<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_Segment_Gross_Margin_Axis=rcky_Military_Member', window );">Military (Member)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_GrossMarginAbstract', window );"><strong>GROSS MARGIN:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_SegmentOperatingProfit', window );">Gross Margin</a></td>
<td class="nump">2,154,650<span></span>
</td>
<td class="nump">2,290,163<span></span>
</td>
<td class="nump">1,070,139<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_Segment_Reporting_Axis=rcky_Wholesale_Member', window );">Wholesale (Member)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_NetSalesAbstract', window );"><strong>NET SALES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_NetSales_Segment_Revenue', window );">Net Sales</a></td>
<td class="nump">176,937,595<span></span>
</td>
<td class="nump">206,072,657<span></span>
</td>
<td class="nump">233,898,250<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_Segment_Reporting_Axis=rcky_Retail_Member', window );">Retail (Member)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_NetSalesAbstract', window );"><strong>NET SALES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_NetSales_Segment_Revenue', window );">Net Sales</a></td>
<td class="nump">45,933,811<span></span>
</td>
<td class="nump">45,808,705<span></span>
</td>
<td class="nump">44,347,775<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_Segment_Reporting_Axis=rcky_Military_Member', window );">Military (Member)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_NetSalesAbstract', window );"><strong>NET SALES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_NetSales_Segment_Revenue', window );">Net Sales</a></td>
<td class="nump">$ 37,387,178<span></span>
</td>
<td class="nump">$ 17,420,661<span></span>
</td>
<td class="nump">$ 7,996,144<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_GrossMarginAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_GrossMarginAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>rcky_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_NetSalesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_NetSalesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>rcky_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_NetSales_Segment_Revenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Net Sales of the Reportable Segments</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_NetSales_Segment_Revenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>rcky_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_SalesRevenueSegment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total revenues for reportable segments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_SalesRevenueSegment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>rcky_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_SegmentOperatingProfit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of income or loss for the reportable segment before unusual Items, equity method income or loss, income taxes, and extraordinary items.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_SegmentOperatingProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>rcky_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_SegmentOperatingProfitorLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of profit or loss recognized by the reportable segment.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_SegmentOperatingProfitorLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>rcky_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_Segment_Gross_Margin_Axis=rcky_Wholesale_Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_Segment_Gross_Margin_Axis=rcky_Wholesale_Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_Segment_Gross_Margin_Axis=rcky_Retail_Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_Segment_Gross_Margin_Axis=rcky_Retail_Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_Segment_Gross_Margin_Axis=rcky_Military_Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_Segment_Gross_Margin_Axis=rcky_Military_Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_Segment_Reporting_Axis=rcky_Wholesale_Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_Segment_Reporting_Axis=rcky_Wholesale_Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_Segment_Reporting_Axis=rcky_Retail_Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_Segment_Reporting_Axis=rcky_Retail_Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_Segment_Reporting_Axis=rcky_Military_Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_Segment_Reporting_Axis=rcky_Military_Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
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</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>70
<FILENAME>R57.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6809451568">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>13.  SEGMENT INFORMATION (Details) - Product Group Information - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Dec. 31, 2015</div></th>
<th class="th"><div>Dec. 31, 2014</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueOtherManufacturedProducts', window );">Product Categories</a></td>
<td class="nump">$ 260,258,584<span></span>
</td>
<td class="nump">$ 269,302,023<span></span>
</td>
<td class="nump">$ 286,242,169<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_SalesRevenueGoodsNetPercentage', window );">Product Percentage of Sales</a></td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProductOrServiceAxis=rcky_Work_Member', window );">Work (Member)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueOtherManufacturedProducts', window );">Product Categories</a></td>
<td class="nump">$ 111,156,688<span></span>
</td>
<td class="nump">$ 120,422,188<span></span>
</td>
<td class="nump">$ 131,510,217<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_SalesRevenueGoodsNetPercentage', window );">Product Percentage of Sales</a></td>
<td class="nump">42.70%<span></span>
</td>
<td class="nump">44.70%<span></span>
</td>
<td class="nump">45.90%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProductOrServiceAxis=rcky_Western_Member', window );">Western (Member0</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueOtherManufacturedProducts', window );">Product Categories</a></td>
<td class="nump">$ 38,970,631<span></span>
</td>
<td class="nump">$ 43,435,734<span></span>
</td>
<td class="nump">$ 45,475,880<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_SalesRevenueGoodsNetPercentage', window );">Product Percentage of Sales</a></td>
<td class="nump">15.00%<span></span>
</td>
<td class="nump">16.10%<span></span>
</td>
<td class="nump">15.90%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProductOrServiceAxis=rcky_Commercial_Military_Member', window );">CommercialMilitary (Member)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueOtherManufacturedProducts', window );">Product Categories</a></td>
<td class="nump">$ 37,081,857<span></span>
</td>
<td class="nump">$ 33,341,424<span></span>
</td>
<td class="nump">$ 38,174,738<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_SalesRevenueGoodsNetPercentage', window );">Product Percentage of Sales</a></td>
<td class="nump">14.20%<span></span>
</td>
<td class="nump">12.40%<span></span>
</td>
<td class="nump">13.30%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProductOrServiceAxis=rcky_Lifestyle_Member', window );">Lifestyle (Member)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueOtherManufacturedProducts', window );">Product Categories</a></td>
<td class="nump">$ 15,571,965<span></span>
</td>
<td class="nump">$ 23,370,822<span></span>
</td>
<td class="nump">$ 25,823,220<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_SalesRevenueGoodsNetPercentage', window );">Product Percentage of Sales</a></td>
<td class="nump">6.00%<span></span>
</td>
<td class="nump">8.70%<span></span>
</td>
<td class="nump">9.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProductOrServiceAxis=rcky_Outdoor_Member', window );">Outdoor (Member)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueOtherManufacturedProducts', window );">Product Categories</a></td>
<td class="nump">$ 13,318,525<span></span>
</td>
<td class="nump">$ 20,688,005<span></span>
</td>
<td class="nump">$ 24,606,151<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_SalesRevenueGoodsNetPercentage', window );">Product Percentage of Sales</a></td>
<td class="nump">5.10%<span></span>
</td>
<td class="nump">7.70%<span></span>
</td>
<td class="nump">8.60%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProductOrServiceAxis=rcky_Military_Member', window );">Military (Member)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueOtherManufacturedProducts', window );">Product Categories</a></td>
<td class="nump">$ 37,387,178<span></span>
</td>
<td class="nump">$ 17,420,661<span></span>
</td>
<td class="nump">$ 7,996,144<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_SalesRevenueGoodsNetPercentage', window );">Product Percentage of Sales</a></td>
<td class="nump">14.40%<span></span>
</td>
<td class="nump">6.50%<span></span>
</td>
<td class="nump">2.80%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProductOrServiceAxis=rcky_Apparel_Member', window );">Apparel (Member)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueOtherManufacturedProducts', window );">Product Categories</a></td>
<td class="nump">$ 2,861,071<span></span>
</td>
<td class="nump">$ 5,662,277<span></span>
</td>
<td class="nump">$ 7,471,005<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_SalesRevenueGoodsNetPercentage', window );">Product Percentage of Sales</a></td>
<td class="nump">1.10%<span></span>
</td>
<td class="nump">2.10%<span></span>
</td>
<td class="nump">2.60%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProductOrServiceAxis=rcky_Other_Member', window );">Other Products (Member)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueOtherManufacturedProducts', window );">Product Categories</a></td>
<td class="nump">$ 3,464,667<span></span>
</td>
<td class="nump">$ 4,155,137<span></span>
</td>
<td class="nump">$ 4,100,128<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_SalesRevenueGoodsNetPercentage', window );">Product Percentage of Sales</a></td>
<td class="nump">1.30%<span></span>
</td>
<td class="nump">1.50%<span></span>
</td>
<td class="nump">1.40%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProductOrServiceAxis=rcky_Royalty_Income_Member', window );">Royalty Income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProductInformationLineItems', window );"><strong>Product Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueOtherManufacturedProducts', window );">Product Categories</a></td>
<td class="nump">$ 446,002<span></span>
</td>
<td class="nump">$ 805,775<span></span>
</td>
<td class="nump">$ 1,084,686<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_SalesRevenueGoodsNetPercentage', window );">Product Percentage of Sales</a></td>
<td class="nump">0.20%<span></span>
</td>
<td class="nump">0.30%<span></span>
</td>
<td class="nump">0.40%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_rcky_SalesRevenueGoodsNetPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The percentage of net product revenue to total net revenue from the sale of goods as of year end.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">rcky_SalesRevenueGoodsNetPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>rcky_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>num:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProductInformationLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProductInformationLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueOtherManufacturedProducts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue from the sale of manufactured products, classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=63488584&amp;loc=d3e20235-122688<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenueOtherManufacturedProducts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProductOrServiceAxis=rcky_Work_Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProductOrServiceAxis=rcky_Work_Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProductOrServiceAxis=rcky_Western_Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProductOrServiceAxis=rcky_Western_Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProductOrServiceAxis=rcky_Commercial_Military_Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProductOrServiceAxis=rcky_Commercial_Military_Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProductOrServiceAxis=rcky_Lifestyle_Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProductOrServiceAxis=rcky_Lifestyle_Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProductOrServiceAxis=rcky_Outdoor_Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProductOrServiceAxis=rcky_Outdoor_Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProductOrServiceAxis=rcky_Military_Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProductOrServiceAxis=rcky_Military_Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProductOrServiceAxis=rcky_Apparel_Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProductOrServiceAxis=rcky_Apparel_Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProductOrServiceAxis=rcky_Other_Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProductOrServiceAxis=rcky_Other_Member</td>
</tr>
<tr>
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<span style="display: none;">v3.7.0.1</span><table class="report" border="0" cellspacing="2" id="idp6796721808">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>14.  QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Details) - Unaudited Quarterly Results - USD ($)<br></strong></div></th>
<th class="th" colspan="8">3 Months Ended</th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Sep. 30, 2016</div></th>
<th class="th"><div>Jun. 30, 2016</div></th>
<th class="th"><div>Mar. 31, 2016</div></th>
<th class="th"><div>Dec. 31, 2015</div></th>
<th class="th"><div>Sep. 30, 2015</div></th>
<th class="th"><div>Jun. 30, 2015</div></th>
<th class="th"><div>Mar. 31, 2015</div></th>
<th class="th"><div>Dec. 31, 2016</div></th>
<th class="th"><div>Dec. 31, 2015</div></th>
<th class="th"><div>Dec. 31, 2014</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_a2016Abstract', window );"><strong>2016</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SalesRevenueNet', window );">Net sales</a></td>
<td class="nump">$ 66,950,298<span></span>
</td>
<td class="nump">$ 73,218,247<span></span>
</td>
<td class="nump">$ 62,560,094<span></span>
</td>
<td class="nump">$ 57,529,945<span></span>
</td>
<td class="nump">$ 65,266,028<span></span>
</td>
<td class="nump">$ 70,001,496<span></span>
</td>
<td class="nump">$ 68,583,196<span></span>
</td>
<td class="nump">$ 65,451,303<span></span>
</td>
<td class="nump">$ 260,258,584<span></span>
</td>
<td class="nump">$ 269,302,023<span></span>
</td>
<td class="nump">$ 286,242,169<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross margin</a></td>
<td class="nump">21,790,178<span></span>
</td>
<td class="nump">19,765,760<span></span>
</td>
<td class="nump">16,263,260<span></span>
</td>
<td class="nump">18,910,892<span></span>
</td>
<td class="nump">22,154,419<span></span>
</td>
<td class="nump">22,117,477<span></span>
</td>
<td class="nump">22,648,633<span></span>
</td>
<td class="nump">21,971,310<span></span>
</td>
<td class="nump">76,730,090<span></span>
</td>
<td class="nump">88,891,839<span></span>
</td>
<td class="nump">$ 96,360,725<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net (loss) income</a></td>
<td class="num">(634,246)<span></span>
</td>
<td class="nump">445,629<span></span>
</td>
<td class="num">(1,759,329)<span></span>
</td>
<td class="num">(191,450)<span></span>
</td>
<td class="nump">1,382,870<span></span>
</td>
<td class="nump">1,803,667<span></span>
</td>
<td class="nump">2,002,673<span></span>
</td>
<td class="nump">1,413,947<span></span>
</td>
<td class="num">(2,139,396)<span></span>
</td>
<td class="nump">6,603,157<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsOfDividendsCommonStock', window );">Dividends paid</a></td>
<td class="nump">$ 816,361<span></span>
</td>
<td class="nump">$ 823,564<span></span>
</td>
<td class="nump">$ 822,913<span></span>
</td>
<td class="nump">$ 834,228<span></span>
</td>
<td class="nump">$ 832,401<span></span>
</td>
<td class="nump">$ 832,073<span></span>
</td>
<td class="nump">$ 831,827<span></span>
</td>
<td class="nump">$ 755,953<span></span>
</td>
<td class="nump">$ 3,297,066<span></span>
</td>
<td class="nump">$ 3,252,254<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_rcky_NetLossIncomePerCommonShareAbstract', window );"><strong>Net (loss) income per common share:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasic', window );">Basic (in Dollars per share)</a></td>
<td class="num">$ (0.09)<span></span>
</td>
<td class="nump">$ 0.06<span></span>
</td>
<td class="num">$ (0.23)<span></span>
</td>
<td class="num">$ (0.03)<span></span>
</td>
<td class="nump">$ 0.18<span></span>
</td>
<td class="nump">$ 0.24<span></span>
</td>
<td class="nump">$ 0.26<span></span>
</td>
<td class="nump">$ 0.19<span></span>
</td>
<td class="num">$ (0.29)<span></span>
</td>
<td class="nump">$ 0.87<span></span>
</td>
<td class="nump">$ 1.30<span></span>
</td>
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<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareDiluted', window );">Diluted (in Dollars per share)</a></td>
<td class="num">$ (0.09)<span></span>
</td>
<td class="nump">$ 0.06<span></span>
</td>
<td class="num">$ (0.23)<span></span>
</td>
<td class="num">$ (0.03)<span></span>
</td>
<td class="nump">$ 0.18<span></span>
</td>
<td class="nump">$ 0.24<span></span>
</td>
<td class="nump">$ 0.26<span></span>
</td>
<td class="nump">$ 0.19<span></span>
</td>
<td class="num">$ (0.29)<span></span>
</td>
<td class="nump">$ 0.87<span></span>
</td>
<td class="nump">$ 1.30<span></span>
</td>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6371337&amp;loc=d3e3550-109257<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 55<br> -Paragraph 52<br> -URI http://asc.fasb.org/extlink&amp;oid=65016374&amp;loc=d3e4984-109258<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(19))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=64863997&amp;loc=d3e1252-109256<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(21))<br> -URI http://asc.fasb.org/extlink&amp;oid=63488584&amp;loc=d3e20235-122688<br><br>Reference 6: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(23))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(19))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879464&amp;loc=d3e573970-122913<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=64863997&amp;loc=d3e1252-109256<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(21))<br> -URI http://asc.fasb.org/extlink&amp;oid=63488584&amp;loc=d3e20235-122688<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 225<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(23))<br> -URI http://asc.fasb.org/extlink&amp;oid=6879574&amp;loc=d3e536633-122882<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1,2)<br> -URI http://asc.fasb.org/extlink&amp;oid=63488584&amp;loc=d3e20235-122688<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash outflow in the form of ordinary dividends to common shareholders of the parent entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=66902209&amp;loc=d3e3291-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Glossary Financing Activities<br> -URI http://asc.fasb.org/extlink&amp;oid=6513228<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4K<br> -URI http://asc.fasb.org/extlink&amp;oid=65897068&amp;loc=SL4591552-111686<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI http://asc.fasb.org/extlink&amp;oid=68079674&amp;loc=SL4569616-111683<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=64809438&amp;loc=SL4573702-111684<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4J<br> -URI http://asc.fasb.org/extlink&amp;oid=65897068&amp;loc=SL4591551-111686<br><br>Reference 5: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=64809438&amp;loc=SL4573702-111684<br></p></div>
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<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances, and sales discounts.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 225<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=63488584&amp;loc=d3e20235-122688<br></p></div>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
