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ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)
 3 Months Ended
Mar. 31, 2017
Mar. 31, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net income (loss) $ 1,495,941 $ (191,450)
Adjustments to reconcile net income (loss) to net cash    
Depreciation and amortization 1,857,590 1,905,604
Gain (Loss) on disposal of fixed assets 21,552 (16,053)
Stock compensation expense 71,004 122,107
Change in assets and liabilities    
Receivables 2,366,282 6,281,344
Inventories 349,052 (7,511,470)
Other current assets (265,791) (1,629,353)
Other assets 6,839 5,191
Accounts payable 2,922,946 5,870,933
Accrued and other liabilities 409,138 425,872
Net cash provided by operating activities 9,234,553 5,262,725
CASH FLOWS FROM INVESTING ACTIVITIES:    
Purchase of fixed assets (866,152) (2,086,650)
Proceeds from sale of fixed assets 6,081 18,500
Net cash used in investing activities (860,071) (2,068,150)
CASH FLOWS FROM FINANCING ACTIVITIES:    
Proceeds from revolving credit facility 12,563,546 20,875,394
Repayments of revolving credit facility (21,907,554) (22,926,164)
Dividends paid on common stock (817,901) (834,229)
Net cash used in financing activities (10,161,909) (2,884,999)
(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS (1,787,427) 309,576
BEGINNING OF PERIOD 4,480,505 3,407,140
END OF PERIOD $ 2,693,078 $ 3,716,716