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Note 14 - Share-based Compensation (Tables)

12 Months Ended

Dec. 31, 2022

Notes Tables

Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

		2022				2021
Assumptions:
Risk-free interest rate			0.82	%			0.32	%
Expected dividend yield			2.15	%			1.18	%
Expected volatility of Rocky Brand's common stock			54.70	%			51.87	%
Expected option term (years)			5.1				5.6
Weighted-average grant date fair value per share		$	12.85			$	12.16

Disclosure of Share-Based Compensation Arrangements by Share-Based Payment Award [Table Text Block]

($ in thousands)		2022				2021
Share-based compensation expense		$	1,230			$	1,265
Tax benefit			221				192

Share-Based Payment Arrangement, Option, Activity [Table Text Block]

										Weighted
						Weighted				Average
						Average				Remaining				Aggregate
($ amounts are per share)		Shares				Exercise Price				Actual Term				Intrinsic Value
Options outstanding at January 1, 2022			328,000			$	26.94
Issued			85,500				39.80
Exercised			(26,050	)			17.69
Forfeited or expired			(46,014	)			41.71
Options outstanding at December 31, 2022			341,436			$	28.87				5.1			$	363,595
Expected to vest			118,736			$	31.70				7.7			$	34,364
Exercisable at December 31, 2022			222,700			$	27.37				3.7			$	329,231

Share-Based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity [Table Text Block]

		Restricted Stock Units
						Weighted-Average Grant Date
($ amounts are per share)		Quantity				Fair Value Per Share
Nonvested at January 1, 2022			-			$	-
Granted			1,954				25.58
Vested			-				-
Forfeited			-				-
Nonvested at December 31, 2022			1,954			$	25.58

X

- Definition

Tabular disclosure of share-based payment arrangement.

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