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Note 15 - Share-based Compensation (Tables)

12 Months Ended

Dec. 31, 2024

Notes Tables

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

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

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

($ in thousands)		2024				2023				2022
Share-based compensation expense		$	1,294			$	1,244			$	1,230
Tax benefit			220				302				221

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, 2024			265,086			$	38.92
Issued			-				-
Exercised			(21,700	)			27.62
Forfeited or expired			(43,686	)			32.59
Options outstanding at December 31, 2024			199,700			$	28.82				10.7			$	256,226
Expected to vest			34,700			$	33.95				14.2			$	-
Exercisable at December 31, 2024			165,000			$	27.74				9.9			$	256,226

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, 2024			32,412			$	23.49
Granted			24,680				30.18
Vested			(651	)			12.79
Forfeited			(3,018	)			26.50
Nonvested at December 31, 2024			53,423			$	26.54

X

- Definition

Tabular disclosure of share-based payment arrangement.

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