0001144204-15-060931.txt : 20151027 0001144204-15-060931.hdr.sgml : 20151027 20151027115711 ACCESSION NUMBER: 0001144204-15-060931 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 11 CONFORMED PERIOD OF REPORT: 20150930 FILED AS OF DATE: 20151027 DATE AS OF CHANGE: 20151027 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-Q SEC ACT: 1934 Act SEC FILE NUMBER: 001-34382 FILM NUMBER: 151176744 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 10-Q 1 v422790_10q.htm FORM 10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended September 30, 2015

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from __________to __________

Commission file number: 001-34382

ROCKY BRANDS, INC.

(Exact name of registrant as specified in its charter)

Ohio		31-1364046
(State or Other Jurisdiction of		(I.R.S. Employer
Incorporation or Organization)		Identification No.)

39 E. Canal Street, Nelsonville, Ohio 45764

(Address of Principal Executive Offices, Including Zip Code)

(740) 753-1951

(Registrant’s Telephone Number, Including Area Code)

Not Applicable

(Former Name, Former Address and Former Fiscal Year, if Changed Since Last Report)

Indicate by check mark 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 (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. YES x NO ¨

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 (§ 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 x No ¨

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one):

Large accelerated filer _____ Accelerated filer__X___ Non-accelerated filer _____ Smaller reporting company_____

(Do not check if a smaller reporting company)

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). YES ¨ NO x

As of October 23, 2015, 7,567,271 shares of Rocky Brands, Inc. common stock, no par value, were outstanding.

FORM 10-Q

ROCKY BRANDS, INC.

TABLE OF CONTENTS

PART I. FINANCIAL INFORMATION		PAGE NUMBER

Item 1. Financial Statements

Condensed Consolidated Balance Sheets September 30, 2015 and 2014 (Unaudited), and December 31, 2014		3

Condensed Consolidated Statements of Comprehensive Income for the Three and Nine Months Ended September 30, 2015 and 2014 (Unaudited)		4

Condensed Consolidated Statements of Cash Flows for the Nine Months Ended September 30, 2015 and 2014 (Unaudited)		5

Notes to the Interim Unaudited Condensed Consolidated Financial Statements for the Three and Nine Months Ended September 30, 2015 and 2014		6 –15

Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations		16 – 21

Item 3. Quantitative and Qualitative Disclosures About Market Risk		22

Item 4. Controls and Procedures		22

PART II. OTHER INFORMATION

Item 1. Legal Proceedings		23

Item 1A. Risk Factors		23

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds		23

Item 3. Defaults Upon Senior Securities		23

Item 4. Mine Safety Disclosures		23

Item 5. Other Information		23

Item 6. Exhibits		23

SIGNATURE		24

PART I - FINANCIAL INFORMATION

ITEM 1 - FINANCIAL STATEMENTS

ROCKY BRANDS, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED BALANCE SHEETS

	September 30, 2015		December 31, 2014		September 30, 2014
	(Unaudited)				(Unaudited)
ASSETS:
CURRENT ASSETS:
Cash and cash equivalents	$	3,978,553	$	4,616,694	$	4,327,710
Trade receivables – net		62,389,224		55,807,103		61,650,439
Other receivables		509,026		476,480		503,371
Inventories		87,996,325		85,237,042		90,115,460
Income tax receivable		215,736		-		-
Deferred income taxes		1,291,287		1,291,907		1,137,429
Prepaid expenses		2,969,005		2,553,442		2,577,125
Total current assets		159,349,156		149,982,668		160,311,534

FIXED ASSETS – net		26,808,704		26,264,641		27,266,880
IDENTIFIED INTANGIBLES		36,581,475		36,681,644		36,707,473
OTHER ASSETS		261,766		299,490		267,041
TOTAL ASSETS	$	223,001,101	$	213,228,443	$	224,552,928


LIABILITIES AND SHAREHOLDERS' EQUITY:
CURRENT LIABILITIES:
Accounts payable	$	15,623,738	$	15,116,131	$	18,829,425
Accrued expenses:
Salaries and wages		1,614,437		1,773,061		1,572,232
Taxes - other		389,712		532,470		443,172
Accrued freight		661,484		683,482		495,319
Commissions		557,750		681,185		592,185
Accrued duty		2,756,236		2,693,223		2,674,224
Income taxes payable		-		2,687,535		882,770
Other		1,574,000		1,042,653		1,119,849
Total current liabilities		23,177,357		25,209,740		26,609,176

LONG TERM DEBT		45,030,998		36,270,373		50,687,596
DEFERRED INCOME TAXES		12,998,424		12,928,048		12,448,842
DEFERRED LIABILITIES		343,791		472,364		255,906
TOTAL LIABILITIES		81,550,570		74,880,525		90,001,520

COMMITMENTS AND CONTINGENCIES

SHAREHOLDERS' EQUITY:
Common stock, no par value;
25,000,000 shares authorized; issued and outstanding September 30, 2015 - 7,564,313; December 31, 2014 - 7,550,126 and September 30, 2014 - 7,546,654		70,762,851		70,460,672		70,380,692
Retained earnings		70,687,680		67,887,246		64,170,716
Total shareholders' equity		141,450,531		138,347,918		134,551,408
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$	223,001,101	$	213,228,443	$	224,552,928

See notes to the interim unaudited condensed consolidated financial statements.

ROCKY BRANDS, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

(UNAUDITED)

	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2015			2014			2015			2014
NET SALES	$	70,001,496		$	72,729,678		$	204,035,995		$	207,335,482

COST OF GOODS SOLD		47,884,019			48,455,886			137,298,575			138,622,879

GROSS MARGIN		22,117,477			24,273,792			66,737,420			68,712,603

SELLING, GENERAL AND
ADMINISTRATIVE EXPENSES		19,217,222			19,363,984			58,180,467			59,920,806

INCOME FROM OPERATIONS		2,900,255			4,909,808			8,556,953			8,791,797

OTHER INCOME AND (EXPENSES):
Interest expense, net		(188,413	)		(252,972	)		(529,675	)		(696,944	)
Other – net		(37,885	)		(25,855	)		(96,701	)		(25,623	)
Total other - net		(226,298	)		(278,827	)		(626,376	)		(722,567	)

INCOME BEFORE INCOME TAXES		2,673,957			4,630,981			7,930,577			8,069,230

INCOME TAX EXPENSE		870,290			1,492,474			2,710,290			2,695,474

COMPREHENSIVE INCOME	$	1,803,667		$	3,138,507		$	5,220,287		$	5,373,756

NET INCOME PER SHARE
Basic	$	0.24		$	0.42		$	0.69		$	0.71
Diluted	$	0.24		$	0.42		$	0.69		$	0.71

WEIGHTED AVERAGE NUMBER OF
COMMON SHARES OUTSTANDING
Basic		7,564,289			7,546,617			7,561,845			7,543,199
Diluted		7,578,219			7,550,268			7,574,239			7,545,338

See notes to the interim unaudited condensed consolidated financial statements.

ROCKY BRANDS, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

(UNAUDITED)

	Nine Months Ended
	September 30,
	2015			2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$	5,220,287		$	5,373,756
Adjustments to reconcile net income to net cash
provided by operating activities:
Depreciation and amortization		5,373,036			5,082,183
Deferred income taxes		70,996			664,745
Loss on disposal of fixed assets		-			103,362
Stock compensation expense		293,437			227,122
Change in assets and liabilities
Receivables		(6,614,667	)		(12,758,254	)
Inventories		(2,759,283	)		(11,943,790	)
Other current assets		(631,299	)		194,510
Other assets		37,724			87,010
Accounts payable		162,501			7,631,855
Accrued and other liabilities		(2,668,563	)		1,849,784

Net cash used in operating activities		(1,515,831	)		(3,487,717	)

CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of fixed assets		(5,470,648	)		(6,497,079	)
Investment in trademarks and patents		(1,176	)		(1,605	)
Proceeds from sale of fixed assets		-			62,062

Net cash used in investing activities		(5,471,824	)		(6,436,622	)

CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from revolving credit facility		60,681,005			63,791,783
Repayments of revolving credit facility		(51,920,380	)		(51,492,385	)
Proceeds from stock option exercises		8,742			-
Dividends paid on common stock		(2,419,853	)		(2,262,966	)

Net cash provided by financing activities		6,349,514			10,036,432

(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS		(638,141	)		112,093

CASH AND CASH EQUIVALENTS,
BEGINNING OF PERIOD		4,616,694			4,215,617

CASH AND CASH EQUIVALENTS,
END OF PERIOD	$	3,978,553		$	4,327,710

See notes to the interim unaudited condensed consolidated financial statements.

ROCKY BRANDS, INC.

AND SUBSIDIARIES

NOTES TO THE INTERIM UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2015 AND 2014

INTERIM FINANCIAL REPORTING

In the opinion of management, the accompanying interim unaudited condensed consolidated financial statements reflect all adjustments that are necessary for a fair presentation of the financial results. All such adjustments reflected in the unaudited interim condensed consolidated financial statements are considered to be of a normal and recurring nature. The results of the operations for the three and nine months ended September 30, 2015 and 2014 are not necessarily indicative of the results to be expected for the whole year. Accordingly, these unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto contained in our Annual Report on Form 10-K for the year ended December 31, 2014.

TRADE RECEIVABLES

Trade receivables are presented net of the related allowance for uncollectible accounts of approximately $966,000, $1,002,000 and $869,000 at September 30, 2015, December 31, 2014 and September 30, 2014, 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.

INVENTORIES

Inventories, net of reserves, are comprised of the following:

	September 30,		December 31,		September 30,
	2015		2014		2014
	(Unaudited)				(Unaudited)

Raw materials	$	14,864,407	$	11,702,762	$	14,137,888
Work-in-process		1,469,054		577,127		1,083,312
Finished goods		71,662,864		72,957,153		74,894,260

Total	$	87,996,325	$	85,237,042	$	90,115,460

SUPPLEMENTAL CASH FLOW INFORMATION

Supplemental cash flow information is as follows:

	(Unaudited)
	Nine Months Ended
	September 30,
	2015		2014

Interest	$	516,984	$	609,004

Federal, state and local income taxes,
net of refunds	$	5,541,408	$	901,852

Fixed asset purchases in accounts payable	$	430,594	$	171,038

PER SHARE INFORMATION

Basic earnings per share (“EPS”) is computed by dividing net income applicable to common shareholders by the weighted average number of common shares outstanding during each period. The diluted earnings per share computation includes common share equivalents, when dilutive. There are no adjustments to net income necessary in the calculation of basic and diluted earnings per share.

A reconciliation of the shares used in the basic and diluted income per common share computation for the three and nine months ended September 30, 2015 and 2014 are as follows:

	(Unaudited)				(Unaudited)
	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2015		2014		2015		2014
Weighted average
shares outstanding		7,564,289		7,546,617		7,561,845		7,543,199

Dilutive restricted share units		12,092		3,651		10,236		2,139
Dilutive stock options		1,838		-		2,158		-

Dilutive weighted average
shares outstanding		7,578,219		7,550,268		7,574,239		7,545,338

Weighted average shares that were antidilutive and therefore not included in the calculation of earnings per share were 80,170 and 42,349 for the three months ended September 30, 2015 and 2014, respectively. Weighted average shares that were antidilutive and therefore not included in the calculation of earnings per share were 81,880 and 43,692 for the nine months ended September 30, 2015 and 2014, respectively.

RECENT FINANCIAL ACCOUNTING STANDARDS

Recently adopted accounting standards

In April 2014, the FASB issued ASU No. 2014-08, Presentation of Financial Statements (Topic 205) and Property, Plant and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of an Entity. The amendments in this update change the requirements for reporting discontinued operations in Subtopic 205-20. A discontinued operation may include a component of an entity or a group of components of an entity, or a business or nonprofit activity. A disposal of a component of an entity or a group of components of an entity is required to be reported in discontinued operations if the disposal represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results when any of the following occurs: 1. The component of an entity or group of components of an entity meets the criteria in paragraph 205-20-45-1E to be classified as held for sale. 2. The component of an entity or group of components of an entity is disposed of by sale. 3. The component of an entity or group of components of an entity is disposed of other than by sale (for example, by abandonment or in a distribution to owners in a spinoff). The update is effective for all disposals (or classifications as held for sale) of components of an entity that occur within annual periods beginning on or after December 15, 2014, and interim periods within those years. The adoption of this standard did not have an effect on our consolidated financial statements.

Accounting standards not yet adopted

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—Construction-Type and Production-Type Contracts, and create new Subtopic 340-40, Other Assets and Deferred Costs—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. We have not yet determined the impact this ASU will have on our consolidated financial statements.

In June 2014, the FASB issued ASU No. 2014-12, Compensation – 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 nonvesting 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. Early adoption is permitted. We have not yet determined the impact this ASU will have on our consolidated financial statements.

In August 2014, the FASB issued ASU No. 2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40). Currently, there is no guidance in GAAP about management’s responsibility to evaluate whether there is substantial doubt about an entity’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’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 substantial doubt, (2) require an evaluation every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management’s plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management’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.

In January 2015, the FASB issued ASU No. 2015-01, Income Statement – 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. Early adoption is permitted provided that the guidance is applied from the beginning of the fiscal year of adoption. We have not yet determined the impact this ASU will have on our consolidated financial statements.

In April 2015, the FASB issued ASU No. 2015-03, Interest – 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. Early adoption of the amendments in this Update is permitted for financial statements that have not been previously issued. 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). We have not yet determined the impact this ASU will have on our consolidated financial statements.

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.

INCOME TAXES

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 2012. In 2014, we were subjected to an IRS examination for our consolidated U.S. Federal return for the year 2011. There were no adjustments to our return as a result of that examination. State jurisdictions that remain subject to examination range from 2010 to 2014. Foreign jurisdiction tax returns that remain subject to examination range from 2009 to 2014 for Canada and from 2009 to 2014 for Puerto Rico. We do not believe we have any uncertain tax positions.

Our policy is to accrue interest and penalties on any uncertain tax position as a component of income tax expense. As of September 30, 2015, no such expenses were recognized during the quarter.

We provided for income taxes at an estimated effective tax rate of 33.7% and 31.8% for the nine months ended September 30, 2015 and 2014, respectively. In the third quarters of 2015 and 2014, we reduced our estimated effective tax rate for the expected permanent capital investment in the Dominican Republic which reduces the amount of dividends that we need to provide for U.S. income taxes.

During the three and nine month periods ended September 30, 2015, we recognized an increase to income tax expense of less than $0.1 million related to the filing of our 2014 Federal income tax return and our annual tax return to tax provision calculation adjustment which increased our effective tax rates for the three and nine-month period ended September 30, 2015 to 32.5% and 34.2%, respectively.

During the three and nine month periods ended September 30, 2014, we recognized an increase to income tax expense of $0.1 million related to the filing of our 2013 Federal income tax return and our annual tax return to tax provision calculation adjustment which increased our effective tax rates for the three and nine-month period ended September 30, 2014 to 32.2% and 33.4%, respectively.

INTANGIBLE ASSETS

A schedule of intangible assets is as follows:

	Gross		Accumulated		Carrying
September 30, 2015 (unaudited)	Amount		Amortization		Amount
Trademarks:
Wholesale	$	32,343,578	$	-	$	32,343,578
Retail		2,900,000		-		2,900,000
Patents		2,595,477		2,310,913		284,564
Customer relationships		2,200,000		1,146,667		1,053,333
Total Identified Intangibles	$	40,039,055	$	3,457,580	$	36,581,475

	Gross		Accumulated		Carrying
December 31, 2014	Amount		Amortization		Amount
Trademarks:
Wholesale	$	32,343,578	$	-	$	32,343,578
Retail		2,900,000		-		2,900,000
Patents		2,594,301		2,269,569		324,732
Customer relationships		2,200,000		1,086,666		1,113,334
Total Identified Intangibles	$	40,037,879	$	3,356,235	$	36,681,644

	Gross		Accumulated		Carrying
September 30, 2014 (unaudited)	Amount		Amortization		Amount
Trademarks:
Wholesale	$	32,343,578	$	-	$	32,343,578
Retail		2,900,000		-		2,900,000
Patents		2,586,460		2,255,898		330,562
Customer relationships		2,200,000		1,066,667		1,133,333
Total Identified Intangibles	$	40,030,038	$	3,322,565	$	36,707,473

Amortization expense for intangible assets was $33,726 and $33,742 for the three months ended September 30, 2015 and 2014, respectively and $101,345 and $101,231 for the nine months ended September 30, 2015 and 2014, respectively. The weighted average amortization period for patents is 15 years.

Estimate of Aggregate Amortization Expense for the years ending December 31,:

2016	$	132,180
2017		127,612
2018		121,468
2019		113,484
2020		110,578

CAPITAL STOCK

On May 7, 2014, our shareholders approved the 2014 Omnibus Incentive Plan (the “2014 Plan”). 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 September 30, 2015, we were authorized to issue 397,249 shares under this plan.

Service Based Restricted Stock

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. In the first quarter of 2014, we issued 23,000 restricted stock units under the 2004 Stock Incentive Plan 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 $14.57 per unit, which was the closing price of our stock on the last trading date prior to the grant date. For the three and nine months ended September 30, 2015, we recorded expense of $41,109 and $123,328, respectively, related to these restricted stock unit issuances.

Performance Based Restricted Stock

In the first quarter of 2015, we made available up to 32,000 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 2016. In August 2015, we made available up to 2,000 performance based restricted stock units to a member of our management. The shares underlying the performance based restricted stock units will be issued under the same criteria as the shares issued in the first quarter of 2015. In the first quarter of 2014, we made available up to 23,000 performance based restricted stock units under the 2004 Stock Incentive Plan 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 2015. For the three and nine months ended September 30, 2015 and 2014, we did not record any expense related to these performance based restricted stock units as it is uncertain if we will reach the performance goals.

Stock Options

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 over the next five years. 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. In August 2015, we issued 2,000 stock options to a member of our management. These stock options vest in increments of 20% per year over the next five years, except for the first tranche of options that will vest on January 1, 2016. The options are exercisable at $18.15 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 $5.95 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 40.32%, a risk free interest rate of 1.98%, a dividend yield of 2.46% 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. In the first quarter of 2014, we issued 23,000 stock options under the 2004 Stock Incentive Plan 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 $14.57 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 $5.94 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 52.04%, a risk free interest rate of 2.41%, a dividend yield of 2.75% and an employee forfeiture rate of 3.8%. For the three and nine months ended September 30, 2015, we recorded expense of $12,368 and $37,107, respectively, related to these stock option issuances.

The following summarizes stock option transactions from January 1, 2015 through September 30, 2015:

	Shares			Weighted Average Exercise Price
Options outstanding at January 1, 2015		23,000		$	14.57
Issued		28,000		$	13.42
Exercised		(600	)	$	14.57
Forfeited		(800	)	$	14.57
Options outstanding at September 30, 2015		49,600		$	13.92
Options exercisable at:
January 1, 2015		-		$	-
September 30, 2015		4,000		$	14.57
Unvested options at September 30, 2015		45,600		$	13.86

During the three and nine month periods ended September 30, 2015, we issued 2,244 and 7,835 shares of common stock to members of our Board of Directors, respectively. We recorded compensation expense of $42,000 and $133,000 for the three and nine month periods ended September 30, 2015, respectively, which was the fair market value of the shares on the grant dates. The shares are fully vested.

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 upon action of the Board of Directors to amend the original expiration date from June 2017 to August 2015.

10.

SEGMENT INFORMATION

We have identified three reportable segments: Wholesale, Retail and Military. Wholesale includes sales of footwear and accessories to several classifications of retailers, including sporting goods stores, outdoor specialty stores, mail order catalogs, independent retailers, mass merchants, retail uniform stores, and specialty safety shoe stores. Retail includes all sales from our consumer websites, stores and all sales in our Lehigh division. Military includes sales to the U.S. Military. The following is a summary of segment results for the Wholesale, Retail, and Military segments.

	(Unaudited)				(Unaudited)
	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2015		2014		2015		2014
NET SALES:
Wholesale	$	54,661,064	$	62,118,207	$	159,580,135	$	171,911,086
Retail		10,255,584		9,465,159		32,291,595		30,634,833
Military		5,084,848		1,146,312		12,164,265		4,789,563
Total Net Sales	$	70,001,496	$	72,729,678	$	204,035,995	$	207,335,482

GROSS MARGIN:
Wholesale	$	16,836,198	$	19,975,610	$	50,650,306	$	54,751,607
Retail		4,575,976		4,145,655		14,467,927		13,326,484
Military		705,303		152,527		1,619,187		634,512
Total Gross Margin	$	22,117,477	$	24,273,792	$	66,737,420	$	68,712,603

Segment asset information is not prepared or used to assess segment performance.

11.

LONG-TERM DEBT

In October 2010, we entered into a financing agreement with PNC Bank (“PNC”) 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’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 September 30, 2015, December 31, 2014 and September 30, 2014, we had approximately $35.0 million, $35.0 million and $45.0 million, respectively, in fixed LIBOR borrowings under the credit facility.

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 September 30, 2015, we had $45.0 million in borrowings under this facility and total capacity of $75 million.

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 September 30, 2015, there was no triggering event and the covenant was not in effect.

Our amended and restated revolving credit facility matures in November 2019. We have no other long-term debt.

12.

FINANCIAL INSTRUMENTS

Generally accepted accounting standards establish a framework for measuring fair value. 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.

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:

Level 1 – Quoted prices in active markets for identical assets or liabilities.

Level 2 – 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.

Level 3 – 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.

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’ 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.

ITEM 2 - MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

The following table sets forth, for the periods indicated, information derived from our Interim Unaudited Condensed Consolidated Financial Statements, expressed as a percentage of net sales. The discussion that follows the table should be read in conjunction with our Interim Unaudited Condensed Consolidated Financial Statements.

	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2015			2014			2015			2014
Net Sales		100.0	%		100.0	%		100.0	%		100.0	%
Cost Of Goods Sold		68.4	%		66.6	%		67.3	%		66.9	%
Gross Margin		31.6	%		33.4	%		32.7	%		33.1	%

Selling, General and
Administrative Expenses		27.5	%		26.6	%		28.5	%		28.9	%

Income From Operations		4.1	%		6.8	%		4.2	%		4.2	%

Three Months Ended September 30, 2015 Compared to Three Months Ended September 30, 2014

Net sales. Net sales for the three months ended September 30, 2015 were $70.0 million compared to $72.7 million for the same period in 2014. Wholesale sales for the three months ended September 30, 2015 were $54.7 million compared to $62.1 million for the same period in 2014. The $7.4 million decrease in Wholesale sales was the result of a $3.6 million decrease in our work footwear category, a $2.6 million decrease in our outdoor footwear category, a $1.0 million decrease in our duty footwear category, a $0.5 million decrease in our apparel sales and a $0.3 million decrease in our western footwear category, partially offset by a $0.6 million increase in our commercial military footwear category. Retail sales for the three months ended September 30, 2015 were $10.3 million compared to $9.5 million for the same period in 2014. The increase in retail sales is largely due to higher sales from our business-to-consumer ecommerce web platforms. Military segment sales for the three months ended September 30, 2015 were $5.1 million, compared to $1.1 million in the same period in 2014. We have received an order to fulfill a contract to the U.S. Military to produce “Hot Weather” combat boots. Shipments to the U.S. Military for both periods were made under this order.

Gross margin. Gross margin for the three months ended September 30, 2015 was $22.1 million, or 31.6% of net sales, compared to $24.3 million, or 33.4% of net sales, in the same period last year. Wholesale gross margin for the three months ended September 30, 2015 was $16.8 million, or 30.8% of net sales, compared to $20.0 million, or 32.2% of net sales, in the same period last year. The 140 basis point decrease was due to lower selling prices as well as higher product costs. The Retail gross margin for the three months ended September 30, 2015 was $4.6 million, or 44.6% of net sales, compared to $4.1 million, or 43.8% of net sales, for the same period in 2014. The 80 basis point increase was largely due to a shift in sales mix to consumer ecommerce business which carries a higher margin. Military gross margin for the three months ended September 30, 2015 was $0.7 million, or 13.9% of net sales, compared to $0.2 million, or 13.3% of net sales, for the same period in 2014.

SG&A expenses. SG&A expenses were $19.2 million, or 27.5% of net sales, for the three months ended September 30, 2015, compared to $19.4 million, or 26.6% of net sales for the same period in 2014. The $0.2 million decrease was related primarily to lower wage and benefit expenses, mostly offset by higher advertising expenses.

Interest expense. Interest expense was $0.2 million in the three months ended September 30, 2015, compared to $0.3 million for the same period in the prior year.

Income taxes. Income tax expense for the three months ended September 30, 2015 was $0.9 million, compared to $1.5 million for the same period a year ago. We provided for income taxes at effective tax rates of 31.1% in 2015 and 29.5% in 2014. In the third quarters of 2015 and 2014, we reduced our estimated effective tax rate for the full year for the expected permanent capital investment in the Dominican Republic which reduces the amount of dividends that we need to provide for U.S. income taxes.

During the three month period ended September 30, 2015, we recognized an increase to income tax expense of less than $0.1 million related to our provision reconciliation to the filing of our 2014 Federal income tax return which increased our effective tax rate from 31.1% to 32.5%. During the three month period ended September 30, 2014, we recognized an increase to income tax expense of $0.1 million related to our provision reconciliation to the filing of our 2013 Federal income tax return which increased our effective tax rate from 29.5% to 32.2%.

Nine Months Ended September 30, 2015 Compared to Nine Months Ended September 30, 2014

Net sales. Net sales for the nine months ended September 30, 2015 were $204.0 million compared to $207.3 million for the same period in 2014. Wholesale sales for the nine months ended September 30, 2015 were $159.6 million compared to $171.9 million for the same period in 2014. The $12.3 million decrease in Wholesale sales was the result of a $5.4 million decrease in our work footwear category, a $2.7 million decrease in our commercial military footwear category, a $1.4 million decrease in our outdoor footwear category, a $1.4 million decrease in our duty footwear category, a $1.2 million decrease in apparel sales and a $1.1 million decrease in our lifestyle footwear category, which was partially offset by a $0.7 million increase in our western footwear category. Retail sales for the nine months ended September 30, 2015 were $32.3 million compared to $30.6 million for the same period in 2014. Military segment sales for the nine months ended September 30, 2015, were $12.2 million, compared to $4.8 million in the same period in 2014. We have received an order to fulfill a contract to the U.S. Military to produce “Hot Weather” combat boots. Shipments to the U.S. Military for both periods were made under this order.

Gross margin. Gross margin for the nine months ended September 30, 2015 was $66.7 million, or 32.7% of net sales, compared to $68.7 million, or 33.1% of net sales, in the same period last year. Wholesale gross margin for the nine months ended September 30, 2015 was $50.7 million, or 31.7% of net sales, compared to $54.8 million, or 31.8% of net sales, in the same period last year. The Retail gross margin for the nine months ended September 30, 2015 was $14.5 million, or 44.8% of net sales, compared to $13.3 million, or 43.5% of net sales, for the same period in 2014. The 130 basis point increase was largely due to a shift in sales mix to increased sales on consumer ecommerce business which carries a higher margin and lower sales on contract business to a major U.S. city which carries a lower margin. Military gross margin for the nine months ended September 30, 2015 was $1.6 million, or 13.3% of net sales, compared to less than $0.6 million, or 13.2% of net sales, for the same period in 2014.

SG&A expenses. SG&A expenses were $58.2 million, or 28.5% of net sales, for the nine months ended September 30, 2015, compared to $59.9 million, or 28.9% of net sales for the same period in 2014. The $1.7 million decrease was primarily related to lower incentive compensation of $0.8 million, lower wage and benefit costs of $0.8 million and lower freight expense of $0.8 million, which was partially offset by higher advertising expenses of $0.3 million.

Interest expense. Interest expense was $0.5 million in the nine months ended September 30, 2015, compared to $0.7 million for the same period in the prior year.

Income taxes. Income tax expense for the nine months ended September 30, 2015 was $2.7 million, compared to $2.7 million for the same period a year ago. We provided for income taxes at effective tax rates of 33.7% in 2015 and 31.8% in 2014. In the third quarters of 2015 and 2014, we reduced our estimated effective tax rate for the full year for the expected permanent capital investment in the Dominican Republic which reduces the amount of dividends that we need to provide for U.S. income taxes.

During the nine month period ended September 30, 2015, we recognized an increase to income tax expense of less than $0.1 million related to our provision reconciliation to the filing of our 2014 Federal income tax return which increased our effective tax rate from 33.7% to 34.2%. During the nine month period ended September 30, 2014, we recognized an increase to income tax expense of $0.1 million related to our provision reconciliation to the filing of our 2013 Federal income tax return which increased our effective tax rate from 31.8% to 33.4%.

Liquidity and Capital Resources

Our principal sources of liquidity have been our income from operations and borrowings under our amended and restated credit facility.

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 capital expenditures relate primarily to projects relating to our property, merchandising fixtures, molds and equipment associated with our manufacturing operations, retail sales fleet and for information technology. Capital expenditures were $5.5 million for the first nine months of 2015, compared to $6.5 million for the same period in 2014. Total capital expenditures for 2015 are anticipated to be approximately $6.1 million.

Our amended and restated revolving credit facility matures in November 2019. We have no other long-term debt.

Operating Activities. Cash used in operating activities totaled $1.5 million and $3.5 million for the nine months ended September 30, 2015 and 2014, respectively. Cash used by operating activities for the nine months ended September 30, 2015 and 2014 was primarily impacted by seasonally higher inventory and accounts receivable levels, partially offset by increases in accounts payable.

Investing Activities. Cash used in investing activities was $5.5 million for the nine months ended September 30, 2015, compared to $6.4 million in the same period of 2014. Cash used in investing activities reflects an investment in property, plant and equipment of $5.5 million in 2015 and $6.5 million in 2014. Our 2015 and 2014 expenditures primarily relate to investments in molds and equipment associated with our manufacturing operations and for information technology.

Financing Activities. Cash provided by financing activities for the nine months ended September 30, 2015 was $6.3 million and was primarily related to a net increase under the revolving credit facility of $8.8 million, partially offset by the payment of $2.4 million of dividends on common stock. Cash provided by financing activities for the nine months ended September 30, 2014 was $10.0 million and was primarily related to a net increase under the revolving credit facility of $12.3 million, partially offset by the payment $2.3 million of dividends on common stock.

Inflation

We cannot determine the precise effects of inflation; however, inflation continues to have an influence on the cost of materials, salaries, and employee benefits. We attempt to offset the effects of inflation through increased selling prices, productivity improvements, and reduction of costs.

Critical Accounting Policies and Estimates

“Management’s Discussion and Analysis of Financial Condition and Results of Operations” discusses our interim condensed consolidated financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States of America. The preparation of these interim condensed 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 interim condensed 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 the Annual Report on Form 10-K for the year ended December 31, 2014.

Our management regularly reviews our accounting policies to make certain they are current and also to provide readers of the interim condensed 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.

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 interim condensed consolidated financial statements.

Revenue recognition

Revenue principally consists of sales to customers, and, to a lesser extent, license fees. Revenue is recognized when the risk 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.

Accounts receivable allowances

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.

Sales returns and allowances

We record a reduction to gross sales based on estimated customer returns and allowances. These reductions are influenced by historical experience, based on actual 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.

Inventories

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 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.

Intangible assets

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.

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’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.

Income taxes

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.

SAFE HARBOR STATEMENT UNDER THE PRIVATE SECURITIES LITIGATION REFORM ACT OF 1995.

Except for the historical information contained herein, the matters discussed in this Quarterly Report on Form 10-Q include certain forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, 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’s intent, belief, and expectations, such as statements concerning our future profitability and our operating and growth strategy. Words such as “believe,” “anticipate,” “expect,” “will,” “may,” “should,” “intend,” “plan,” “estimate,” “predict,” “potential,” “continue,” “likely” and similar expressions are intended to identify forward-looking statements. Investors are cautioned that all forward-looking statements contained in this Quarterly Report on Form 10-Q and in other statements we make involve risks and uncertainties including, without limitation, the factors set forth under the caption “Risk Factors” included in our Annual Report on Form 10-K for the year ended December 31, 2014, and other factors detailed from time to time in our other filings with the Securities and Exchange Commission. One or more of these factors have affected, and in the future could affect our businesses and financial results and could cause actual results to differ materially from plans and projections. Although we believe that the assumptions underlying the forward-looking statements contained herein are reasonable, there can be no assurance that any of the forward-looking statements included in this Quarterly Report on Form 10-Q 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. All forward-looking statements made in this Quarterly Report on Form 10-Q are based on information presently available to our management. We assume no obligation to update any forward-looking statements.

ITEM 3 - QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

There have been no material changes since December 31, 2014.

ITEM 4 – CONTROLS AND PROCEDURES

Disclosure Controls and Procedures. Disclosure controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Securities Exchange Act of 1934, as amended (the “Exchange Act”) is recorded, processed, summarized and reported, within the time periods specified in the SEC’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information we are required to disclose in the reports that we file or submit under the Exchange Act is accumulated and communicated to our management as appropriate to allow timely decisions regarding required disclosure.

As of the end of the period covered by this report, our management, with the participation of our chief executive officer and chief financial officer, carried out an evaluation of the effectiveness of our disclosure controls and procedures pursuant to Rule 13a-15 promulgated under the Exchange Act. Based upon this evaluation, our chief executive officer and our chief financial officer concluded that our disclosure controls and procedures were (1) designed to ensure that material information relating to our Company is accumulated and made known to our management, including our chief executive officer and chief financial officer, in a timely manner, particularly during the period in which this report was being prepared, and (2) effective, in that they provide reasonable assurance that information we are required to disclose in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms.

Management believes, however, that a controls system, no matter how well designed and operated, cannot provide absolute assurance that the objectives of the controls system are met, and no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within a company have been detected.

Internal Controls. There has been no change in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) promulgated under the Exchange Act) during our fiscal quarter ended September 30, 2015, that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

PART II -- OTHER INFORMATION

ITEM 1 - LEGAL PROCEEDINGS

None

ITEM 1A - RISK FACTORS

There have been no material changes to our risk factors as disclosed in Item 1A. “Risk Factors” in our Annual Report on Form 10-K for the year ended December 31, 2014.

ITEM 2 - UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

None

ITEM 3 - DEFAULTS UPON SENIOR SECURITIES

None

ITEM 4 - MINE SAFETY DISCLOSURES

None

ITEM 5 - OTHER INFORMATION

None

ITEM 6 - EXHIBITS

EXHIBIT	EXHIBIT
NUMBER	DESCRIPTION

31 (a)*	Certification pursuant to Exchange Act Rules 13a-14(a) and 15d-14(a) of the Chief Executive Officer.

31 (b)*	Certification pursuant to Exchange Act Rules 13a-14(a) and 15d-14(a) of the Chief Financial Officer.

32 (a)+	Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, of the Chief Executive Officer.

32 (b)+	Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, of the Chief Financial Officer.

101*

Attached as Exhibits 101 to this report are the following financial statements from the Company’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2015 formatted in XBRL (“eXtensible Business Reporting Language”): (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.

_____________________

* Filed with this report.

+ Furnished with this report.

SIGNATURE

Pursuant to the requirements 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.

	Rocky Brands, Inc.

Date: October 27, 2015	/s/ James E. McDonald
	James E. McDonald, Executive Vice President and
	Chief Financial Officer*

In his capacity as Executive Vice President and Chief Financial Officer, Mr. McDonald is duly authorized to sign this report on behalf of the Registrant.

EX-31.A 2 v422790_ex31-a.htm EXHIBIT 31.A

Exhibit 31(a)

CERTIFICATION PURSUANT TO EXCHANGE ACT RULES 13a-14(a) AND 15d-14(a) OF THE CHIEF EXECUTIVE OFFICER

I, David N. Sharp, certify that:

1. I have reviewed this Quarterly Report on Form 10-Q of Rocky Brands, Inc.;

2. 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;

3. 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;

4. The registrant's other certifying officer(s) 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:

a. 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 report is being prepared;

b. 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;

c. Evaluated the effectiveness of the registrant'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

d. Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of registrant's board of directors (or persons performing the equivalent function):

a. 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's ability to record, process, summarize and report financial information; and

b. Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal controls over financial reporting.

Date: October 27, 2015

/s/ David N. Sharp

David N. Sharp

President and Chief Executive Officer

EX-31.B 3 v422790_ex31-b.htm EXHIBIT 31.A

Exhibit 31(b)

CERTIFICATION PURSUANT TO EXCHANGE ACT RULES 13a-14(a) AND 15d-14(a) OF THE CHIEF FINANCIAL OFFICER

I, James E. McDonald, certify that:

1. I have reviewed this Quarterly Report on Form 10-Q of Rocky Brands, Inc.;

b. Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal controls over financial reporting.

Date: October 27, 2015

/s/ James E. McDonald

James E. McDonald

Executive Vice President and Chief Financial Officer

EX-32.A 4 v422790_ex32-a.htm EXHIBIT 32.A

Exhibit 32(a)

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002, OF THE CHIEF EXECUTIVE OFFICER

In connection with the Quarterly Report of Rocky Brands, Inc. (the "Company") on Form 10-Q for the fiscal quarter ended September 30, 2015, as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, David N. Sharp, President and Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

/s/ David N. Sharp

David N. Sharp, President and Chief Executive Officer

October 27, 2015

EX-32.B 5 v422790_ex32-b.htm EXHIBIT 32.B

Exhibit 32(b)

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002, OF THE CHIEF FINANCIAL OFFICER

In connection with the Quarterly Report of Rocky Brands, Inc. (the "Company") on Form 10-Q for the fiscal quarter ended September 30, 2015, as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, James E. McDonald, Executive Vice President and Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

/s/ James E. McDonald

James E. McDonald, Executive Vice President and Chief Financial Officer

October 27, 2015

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Inventories, net of reserves, are comprised of the following: <br /> <br /><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt; text-align: center">September 30,</td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td colspan="2" style="font-size: 10pt; text-align: center">December 31,</td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td colspan="2" style="font-size: 10pt; text-align: center">September 30,</td> <td style="font-size: 10pt; text-align: center"> </td> </tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td colspan="2" style="font-size: 10pt; text-align: center">2015</td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td colspan="2" style="font-size: 10pt; text-align: center">2014</td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td colspan="2" style="font-size: 10pt; text-align: center">2014</td> <td style="font-size: 10pt; text-align: center"> </td> </tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" style="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">(Unaudited)</td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" style="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">   </td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" style="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">(Unaudited)</td> <td style="padding-bottom: 1pt; font-size: 10pt"> </td> </tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%; font-size: 10pt; text-align: left">Raw materials</td> <td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td> <td style="width: 15%; font-size: 10pt; text-align: right">14,864,407</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td> <td style="width: 15%; font-size: 10pt; text-align: right">11,702,762</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td> <td style="width: 15%; font-size: 10pt; text-align: right">14,137,888</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Work-in-process</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,469,054</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">577,127</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,083,312</td> <td style="font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Finished goods</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">71,662,864</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">72,957,153</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">74,894,260</td> <td style="font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 2.5pt">Total</td> <td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">87,996,325</td> <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">85,237,042</td> <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">90,115,460</td> <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td> </tr> </table>

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Supplemental cash flow information is as follows: <br /> <br /><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="6" style="font-size: 10pt; text-align: center">(Unaudited)</td> <td style="font-size: 10pt"> </td> </tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="6" style="font-size: 10pt; text-align: center">Nine Months Ended</td> <td style="font-size: 10pt"> </td> </tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="6" style="font-size: 10pt; text-align: center">September 30,</td> <td style="font-size: 10pt"> </td> </tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">2015</td> <td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">2014</td> <td style="padding-bottom: 1pt; font-size: 10pt"> </td> </tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 55%; font-size: 10pt; padding-bottom: 2.5pt">Interest</td> <td style="width: 2%; font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td> <td style="width: 15%; border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">516,984</td> <td style="width: 1%; padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td> <td style="width: 2%; font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="width: 1%; border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td> <td style="width: 15%; border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">609,004</td> <td style="width: 1%; padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Federal, state and local income taxes,</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">  net of refunds</td> <td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">5,541,408</td> <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">901,852</td> <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Fixed asset purchases in accounts payable</td> <td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">430,594</td> <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">171,038</td> <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td> </tr> </table>

516984

609004

5541408

901852

430594

171038

80170

42349

81880

43692

12092

3651

10236

2139

1838

2158

0.337

0.318

100000

0.325

0.342

100000

0.322

0.334

<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: 0in"></td> <td style="width: 0.5in; text-align: left"><b>8.</b></td> <td style="text-align: justify"><b>INTANGIBLE ASSETS</b></td> </tr> </table><br/><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">A schedule of intangible assets is as follows:</p><br/><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 90%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: center"></td> <td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt; text-align: center">Gross</td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td colspan="2" style="font-size: 10pt; text-align: center">Accumulated</td> <td style="font-size: 10pt; text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center">Carrying</td> <td style="text-align: center"> </td> </tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; font-weight: bold; text-align: left"><u>September 30, 2015 (unaudited)</u></td> <td style="font-size: 10pt; padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" style="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">Amount</td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" style="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">Amortization</td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" style="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">Amount</td> <td style="padding-bottom: 1pt; font-size: 10pt"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Trademarks:</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 53%; font-size: 10pt; text-align: left">    Wholesale</td> <td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td> <td style="width: 12%; font-size: 10pt; text-align: right">32,343,578</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td> <td style="width: 12%; font-size: 10pt; text-align: right">-</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td> <td style="width: 12%; font-size: 10pt; text-align: right">32,343,578</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">    Retail</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">2,900,000</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">2,900,000</td> <td style="font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Patents</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">2,595,477</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">2,310,913</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">284,564</td> <td style="font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Customer relationships</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">2,200,000</td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,146,667</td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,053,333</td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">    Total Identified Intangibles</td> <td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">40,039,055</td> <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">3,457,580</td> <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">36,581,475</td> <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td> </tr> </table><br/><table style="font: 10pt/normal Times New Roman, Times, Serif; width: 90%; margin-left: 0.5in; border-collapse: collapse; font-size-adjust: none; font-stretch: normal;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td style="font-size: 10pt; text-align: center;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: center;" colspan="2"> </td> <td style="font-size: 10pt; text-align: center;"> </td> <td style="font-size: 10pt; text-align: center;"> </td> <td style="font-size: 10pt; text-align: center;" colspan="2"> </td> <td style="font-size: 10pt; text-align: center;"> </td> <td style="text-align: center;"> </td> <td style="text-align: center;" colspan="2"> </td> <td style="text-align: center;"> </td> </tr> <tr style="vertical-align: bottom;"> <td style="font-size: 10pt; font-weight: bold; text-align: left;"><font style="text-decoration: underline;">December 31, 2014</font></td> <td style="font-size: 10pt; padding-bottom: 1pt; text-align: center;"> </td> <td style="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid;" colspan="2"> </td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: center;"> </td> <td style="font-size: 10pt; padding-bottom: 1pt; text-align: center;"> </td> <td style="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid;" colspan="2"> </td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: center;"> </td> <td style="font-size: 10pt; padding-bottom: 1pt; text-align: center;"> </td> <td style="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid;" colspan="2"> </td> <td style="padding-bottom: 1pt; font-size: 10pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="font-size: 10pt; text-align: left;">Trademarks:</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; "> <td style="width: 53%; font-size: 10pt; text-align: left;">    Wholesale</td> <td style="width: 2%; font-size: 10pt;"> </td> <td style="width: 1%; font-size: 10pt; text-align: left;">$</td> <td style="width: 12%; font-size: 10pt; text-align: right;">32,343,578</td> <td style="width: 1%; font-size: 10pt; text-align: left;"> </td> <td style="width: 2%; font-size: 10pt;"> </td> <td style="width: 1%; font-size: 10pt; text-align: left;">$</td> <td style="width: 12%; font-size: 10pt; text-align: right;">-</td> <td style="width: 1%; font-size: 10pt; text-align: left;"> </td> <td style="width: 2%; font-size: 10pt;"> </td> <td style="width: 1%; font-size: 10pt; text-align: left;">$</td> <td style="width: 12%; font-size: 10pt; text-align: right;">32,343,578</td> <td style="width: 1%; font-size: 10pt; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="font-size: 10pt; text-align: left;">    Retail</td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;">2,900,000</td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;">-</td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;">2,900,000</td> <td style="font-size: 10pt; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; "> <td style="font-size: 10pt;">Patents</td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;">2,594,301</td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;">2,269,569</td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;">324,732</td> <td style="font-size: 10pt; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt;">Customer relationships</td> <td style="font-size: 10pt; padding-bottom: 1pt;"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left;"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right;">2,200,000</td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; padding-bottom: 1pt;"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left;"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right;">1,086,666</td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; padding-bottom: 1pt;"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left;"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right;">1,113,334</td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; "> <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt;">    Total Identified Intangibles</td> <td style="font-size: 10pt; padding-bottom: 2.5pt;"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left;">$</td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right;">40,037,879</td> <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; padding-bottom: 2.5pt;"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left;">$</td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right;">3,356,235</td> <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; padding-bottom: 2.5pt;"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left;">$</td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right;">36,681,644</td> <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left;"> </td> </tr> </table><br/><table style="font: 10pt/normal Times New Roman, Times, Serif; width: 90%; margin-left: 0.5in; border-collapse: collapse; font-size-adjust: none; font-stretch: normal;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td style="font-size: 10pt; text-align: center;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: center;" colspan="2"> </td> <td style="font-size: 10pt; text-align: center;"> </td> <td style="font-size: 10pt; text-align: center;"> </td> <td style="font-size: 10pt; text-align: center;" colspan="2"> </td> <td style="font-size: 10pt; text-align: center;"> </td> <td style="text-align: center;"> </td> <td style="text-align: center;" colspan="2"> </td> <td style="text-align: center;"> </td> </tr> <tr style="vertical-align: bottom;"> <td style="font-size: 10pt; font-weight: bold; text-align: left;"><font style="text-decoration: underline;">September 30, 2014 (unaudited)</font></td> <td style="font-size: 10pt; padding-bottom: 1pt; text-align: center;"> </td> <td style="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid;" colspan="2"> </td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: center;"> </td> <td style="font-size: 10pt; padding-bottom: 1pt; text-align: center;"> </td> <td style="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid;" colspan="2"> </td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: center;"> </td> <td style="font-size: 10pt; padding-bottom: 1pt; text-align: center;"> </td> <td style="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid;" colspan="2"> </td> <td style="padding-bottom: 1pt; font-size: 10pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="font-size: 10pt; text-align: left;">Trademarks:</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; "> <td style="width: 53%; font-size: 10pt; text-align: left;">    Wholesale</td> <td style="width: 2%; font-size: 10pt;"> </td> <td style="width: 1%; font-size: 10pt; text-align: left;">$</td> <td style="width: 12%; font-size: 10pt; text-align: right;">32,343,578</td> <td style="width: 1%; font-size: 10pt; text-align: left;"> </td> <td style="width: 2%; font-size: 10pt;"> </td> <td style="width: 1%; font-size: 10pt; text-align: left;">$</td> <td style="width: 12%; font-size: 10pt; text-align: right;">-</td> <td style="width: 1%; font-size: 10pt; text-align: left;"> </td> <td style="width: 2%; font-size: 10pt;"> </td> <td style="width: 1%; font-size: 10pt; text-align: left;">$</td> <td style="width: 12%; font-size: 10pt; text-align: right;">32,343,578</td> <td style="width: 1%; font-size: 10pt; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="font-size: 10pt; text-align: left;">    Retail</td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;">2,900,000</td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;">-</td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;">2,900,000</td> <td style="font-size: 10pt; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; "> <td style="font-size: 10pt; text-align: left;">Patents</td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;">2,586,460</td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;">2,255,898</td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;">330,562</td> <td style="font-size: 10pt; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt;">Customer relationships</td> <td style="font-size: 10pt; padding-bottom: 1pt;"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left;"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right;">2,200,000</td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; padding-bottom: 1pt;"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left;"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right;">1,066,667</td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; padding-bottom: 1pt;"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left;"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right;">1,133,333</td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; "> <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt;">    Total Identified Intangibles</td> <td style="font-size: 10pt; padding-bottom: 2.5pt;"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left;">$</td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right;">40,030,038</td> <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; padding-bottom: 2.5pt;"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left;">$</td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right;">3,322,565</td> <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; padding-bottom: 2.5pt;"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left;">$</td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right;">36,707,473</td> <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left;"> </td> </tr> </table><br/><p style="margin-top: 0; margin-bottom: 0; margin-left: 0.5in; text-indent: 0in; text-align: justify">Amortization expense for intangible assets was $33,726 and $33,742 for the three months ended September 30, 2015 and 2014, respectively and $101,345 and $101,231 for the nine months ended September 30, 2015 and 2014, respectively.  The weighted average amortization period for patents is 15 years.</p><br/><p style="margin-top: 0; margin-bottom: 0; margin-left: 0.5in; text-indent: 0in; text-align: justify"><b>Estimate of Aggregate Amortization Expense for the years ending December 31,:</b></p><br/><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 30%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 47%; font-size: 10pt; text-align: left; text-indent: 0.125in">2016</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td> <td style="width: 15%; font-size: 10pt; text-align: right">132,180</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; text-indent: 0.125in">2017</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">127,612</td> <td style="font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; text-indent: 0.125in">2018</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">121,468</td> <td style="font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; text-indent: 0.125in">2019</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">113,484</td> <td style="font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; text-indent: 0.125in">2020</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">110,578</td> <td style="font-size: 10pt; text-align: left"> </td> </tr> </table><br/>

33726

33742

101345

101231

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 90%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: center"></td> <td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt; text-align: center">Gross</td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td colspan="2" style="font-size: 10pt; text-align: center">Accumulated</td> <td style="font-size: 10pt; text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center">Carrying</td> <td style="text-align: center"> </td> </tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; font-weight: bold; text-align: left"><u>September 30, 2015 (unaudited)</u></td> <td style="font-size: 10pt; padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" style="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">Amount</td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" style="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">Amortization</td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" style="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">Amount</td> <td style="padding-bottom: 1pt; font-size: 10pt"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Trademarks:</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 53%; font-size: 10pt; text-align: left">    Wholesale</td> <td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td> <td style="width: 12%; font-size: 10pt; text-align: right">32,343,578</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td> <td style="width: 12%; font-size: 10pt; text-align: right">-</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td> <td style="width: 12%; font-size: 10pt; text-align: right">32,343,578</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">    Retail</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">2,900,000</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">2,900,000</td> <td style="font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Patents</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">2,595,477</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">2,310,913</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">284,564</td> <td style="font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Customer relationships</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">2,200,000</td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,146,667</td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,053,333</td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">    Total Identified Intangibles</td> <td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">40,039,055</td> <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">3,457,580</td> <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">36,581,475</td> <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td> </tr> </table><table style="font: 10pt/normal Times New Roman, Times, Serif; width: 90%; margin-left: 0.5in; border-collapse: collapse; font-size-adjust: none; font-stretch: normal;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td style="font-size: 10pt; text-align: center;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: center;" colspan="2"> </td> <td style="font-size: 10pt; text-align: center;"> </td> <td style="font-size: 10pt; text-align: center;"> </td> <td style="font-size: 10pt; text-align: center;" colspan="2"> </td> <td style="font-size: 10pt; text-align: center;"> </td> <td style="text-align: center;"> </td> <td style="text-align: center;" colspan="2"> </td> <td style="text-align: center;"> </td> </tr> <tr style="vertical-align: bottom;"> <td style="font-size: 10pt; font-weight: bold; text-align: left;"><font style="text-decoration: underline;">December 31, 2014</font></td> <td style="font-size: 10pt; padding-bottom: 1pt; text-align: center;"> </td> <td style="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid;" colspan="2"> </td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: center;"> </td> <td style="font-size: 10pt; padding-bottom: 1pt; text-align: center;"> </td> <td style="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid;" colspan="2"> </td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: center;"> </td> <td style="font-size: 10pt; padding-bottom: 1pt; text-align: center;"> </td> <td style="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid;" colspan="2"> </td> <td style="padding-bottom: 1pt; font-size: 10pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="font-size: 10pt; text-align: left;">Trademarks:</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; "> <td style="width: 53%; font-size: 10pt; text-align: left;">    Wholesale</td> <td style="width: 2%; font-size: 10pt;"> </td> <td style="width: 1%; font-size: 10pt; text-align: left;">$</td> <td style="width: 12%; font-size: 10pt; text-align: right;">32,343,578</td> <td style="width: 1%; font-size: 10pt; text-align: left;"> </td> <td style="width: 2%; font-size: 10pt;"> </td> <td style="width: 1%; font-size: 10pt; text-align: left;">$</td> <td style="width: 12%; font-size: 10pt; text-align: right;">-</td> <td style="width: 1%; font-size: 10pt; text-align: left;"> </td> <td style="width: 2%; font-size: 10pt;"> </td> <td style="width: 1%; font-size: 10pt; text-align: left;">$</td> <td style="width: 12%; font-size: 10pt; text-align: right;">32,343,578</td> <td style="width: 1%; font-size: 10pt; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="font-size: 10pt; text-align: left;">    Retail</td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;">2,900,000</td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;">-</td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;">2,900,000</td> <td style="font-size: 10pt; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; "> <td style="font-size: 10pt;">Patents</td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;">2,594,301</td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;">2,269,569</td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;">324,732</td> <td style="font-size: 10pt; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt;">Customer relationships</td> <td style="font-size: 10pt; padding-bottom: 1pt;"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left;"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right;">2,200,000</td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; padding-bottom: 1pt;"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left;"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right;">1,086,666</td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; padding-bottom: 1pt;"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left;"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right;">1,113,334</td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; "> <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt;">    Total Identified Intangibles</td> <td style="font-size: 10pt; padding-bottom: 2.5pt;"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left;">$</td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right;">40,037,879</td> <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; padding-bottom: 2.5pt;"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left;">$</td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right;">3,356,235</td> <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; padding-bottom: 2.5pt;"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left;">$</td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right;">36,681,644</td> <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left;"> </td> </tr> </table><table style="font: 10pt/normal Times New Roman, Times, Serif; width: 90%; margin-left: 0.5in; border-collapse: collapse; font-size-adjust: none; font-stretch: normal;" cellspacing="0" cellpadding="0"> <tr style="vertical-align: bottom;"> <td style="font-size: 10pt; text-align: center;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: center;" colspan="2"> </td> <td style="font-size: 10pt; text-align: center;"> </td> <td style="font-size: 10pt; text-align: center;"> </td> <td style="font-size: 10pt; text-align: center;" colspan="2"> </td> <td style="font-size: 10pt; text-align: center;"> </td> <td style="text-align: center;"> </td> <td style="text-align: center;" colspan="2"> </td> <td style="text-align: center;"> </td> </tr> <tr style="vertical-align: bottom;"> <td style="font-size: 10pt; font-weight: bold; text-align: left;"><font style="text-decoration: underline;">September 30, 2014 (unaudited)</font></td> <td style="font-size: 10pt; padding-bottom: 1pt; text-align: center;"> </td> <td style="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid;" colspan="2"> </td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: center;"> </td> <td style="font-size: 10pt; padding-bottom: 1pt; text-align: center;"> </td> <td style="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid;" colspan="2"> </td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: center;"> </td> <td style="font-size: 10pt; padding-bottom: 1pt; text-align: center;"> </td> <td style="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid;" colspan="2"> </td> <td style="padding-bottom: 1pt; font-size: 10pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="font-size: 10pt; text-align: left;">Trademarks:</td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> <td> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; "> <td style="width: 53%; font-size: 10pt; text-align: left;">    Wholesale</td> <td style="width: 2%; font-size: 10pt;"> </td> <td style="width: 1%; font-size: 10pt; text-align: left;">$</td> <td style="width: 12%; font-size: 10pt; text-align: right;">32,343,578</td> <td style="width: 1%; font-size: 10pt; text-align: left;"> </td> <td style="width: 2%; font-size: 10pt;"> </td> <td style="width: 1%; font-size: 10pt; text-align: left;">$</td> <td style="width: 12%; font-size: 10pt; text-align: right;">-</td> <td style="width: 1%; font-size: 10pt; text-align: left;"> </td> <td style="width: 2%; font-size: 10pt;"> </td> <td style="width: 1%; font-size: 10pt; text-align: left;">$</td> <td style="width: 12%; font-size: 10pt; text-align: right;">32,343,578</td> <td style="width: 1%; font-size: 10pt; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="font-size: 10pt; text-align: left;">    Retail</td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;">2,900,000</td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;">-</td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;">2,900,000</td> <td style="font-size: 10pt; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; "> <td style="font-size: 10pt; text-align: left;">Patents</td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;">2,586,460</td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;">2,255,898</td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt;"> </td> <td style="font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; text-align: right;">330,562</td> <td style="font-size: 10pt; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; background-color: #cceeff;"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt;">Customer relationships</td> <td style="font-size: 10pt; padding-bottom: 1pt;"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left;"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right;">2,200,000</td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; padding-bottom: 1pt;"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left;"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right;">1,066,667</td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; padding-bottom: 1pt;"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left;"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right;">1,133,333</td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left;"> </td> </tr> <tr style="vertical-align: bottom; "> <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt;">    Total Identified Intangibles</td> <td style="font-size: 10pt; padding-bottom: 2.5pt;"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left;">$</td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right;">40,030,038</td> <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; padding-bottom: 2.5pt;"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left;">$</td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right;">3,322,565</td> <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left;"> </td> <td style="font-size: 10pt; padding-bottom: 2.5pt;"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left;">$</td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right;">36,707,473</td> <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left;"> </td> </tr> </table>

32343578

2900000

2595477

2310913

284564

2200000

1146667

1053333

40039055

3457580

36581475

32343578

2900000

2594301

2269569

324732

2200000

1086666

1113334

40037879

3356235

36681644

32343578

2900000

2586460

2255898

330562

2200000

1066667

1133333

40030038

3322565

36707473

132180

127612

121468

113484

110578

500000

397249

28000

0.25

13.42

2000

18.15

23000

0.25

14.57

41109

123328

32000

2000

23000

28000

0.20

13.42

4.70

P6Y6M

0.4620

0.0192

0.0299

0.038

2000

0.20

18.15

5.95

P6Y6M

0.4032

0.0198

0.0246

0.038

23000

0.20

14.57

5.94

P6Y6M

0.5204

0.0241

0.0275

0.038

12368

37107

2244

7835

42000

133000

23000

14.57

28000

13.42

-600

14.57

-800

14.57

49600

13.92

4000

14.57

45600

13.86

<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 90%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td colspan="6" style="font-size: 10pt; text-align: center">(Unaudited)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="6" style="font-size: 10pt; text-align: center">(Unaudited)</td> <td style="font-size: 10pt"> </td> </tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="6" style="font-size: 10pt; text-align: center">Three Months Ended</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="6" style="font-size: 10pt; text-align: center">Nine Months Ended</td> <td style="font-size: 10pt"> </td> </tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="6" style="font-size: 10pt; text-align: center">September 30,</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="6" style="font-size: 10pt; text-align: center">September 30,</td> <td style="font-size: 10pt"> </td> </tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">2015</td> <td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">2014</td> <td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">2015</td> <td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">2014</td> <td style="padding-bottom: 1pt; font-size: 10pt"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">NET SALES:</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 35%; font-size: 10pt; text-align: left">  Wholesale</td> <td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td> <td style="width: 12%; font-size: 10pt; text-align: right">54,661,064</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td> <td style="width: 12%; font-size: 10pt; text-align: right">62,118,207</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td> <td style="width: 12%; font-size: 10pt; text-align: right">159,580,135</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td> <td style="width: 12%; font-size: 10pt; text-align: right">171,911,086</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">  Retail</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">10,255,584</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">9,465,159</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">32,291,595</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">30,634,833</td> <td style="font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt">  Military</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">5,084,848</td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,146,312</td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">12,164,265</td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">4,789,563</td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">    Total Net Sales</td> <td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">70,001,496</td> <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">72,729,678</td> <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">204,035,995</td> <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">207,335,482</td> <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">GROSS MARGIN:</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">  Wholesale</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td style="font-size: 10pt; text-align: right">16,836,198</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td style="font-size: 10pt; text-align: right">19,975,610</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td style="font-size: 10pt; text-align: right">50,650,306</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td> <td style="font-size: 10pt; text-align: right">54,751,607</td> <td style="font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">  Retail</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">4,575,976</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">4,145,655</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">14,467,927</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">13,326,484</td> <td style="font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt">  Military</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">705,303</td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">152,527</td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,619,187</td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">634,512</td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">    Total Gross Margin</td> <td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">22,117,477</td> <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">24,273,792</td> <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">66,737,420</td> <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">68,712,603</td> <td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td> </tr> </table>

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EX-101.SCH 7 rcky-20150930.xsd XBRL TAXONOMY EXTENSION SCHEMA 001 - Statement - ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED BALANCE SHEETS link:presentationLink link:definitionLink link:calculationLink 002 - Statement - ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) link:presentationLink link:definitionLink link:calculationLink 003 - Statement - ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) link:presentationLink link:definitionLink link:calculationLink 004 - Statement - ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) link:presentationLink link:definitionLink link:calculationLink 005 - Disclosure - 1. INTERIM FINANCIAL REPORTING link:presentationLink link:definitionLink link:calculationLink 006 - Disclosure - 2. TRADE RECEIVABLES link:presentationLink link:definitionLink link:calculationLink 007 - Disclosure - 3. INVENTORIES link:presentationLink link:definitionLink link:calculationLink 008 - Disclosure - 4. SUPPLEMENTAL CASH FLOW INFORMATION link:presentationLink link:definitionLink link:calculationLink 009 - Disclosure - 5. PER SHARE INFORMATION link:presentationLink link:definitionLink link:calculationLink 010 - Disclosure - 6. RECENT FINANCIAL ACCOUNTING STANDARDS link:presentationLink link:definitionLink link:calculationLink 011 - Disclosure - 7. INCOME TAXES link:presentationLink link:definitionLink link:calculationLink 012 - Disclosure - 8. INTANGIBLE ASSETS link:presentationLink link:definitionLink link:calculationLink 013 - Disclosure - 9. CAPITAL STOCK link:presentationLink link:definitionLink link:calculationLink 014 - Disclosure - 10. SEGMENT INFORMATION link:presentationLink link:definitionLink link:calculationLink 015 - Disclosure - 11. LONG-TERM DEBT link:presentationLink link:definitionLink link:calculationLink 016 - Disclosure - 12. FINANCIAL INSTRUMENTS link:presentationLink link:definitionLink link:calculationLink 017 - Disclosure - 3. INVENTORIES (Tables) link:presentationLink link:definitionLink link:calculationLink 018 - Disclosure - 4. SUPPLEMENTAL CASH FLOW INFORMATION (Tables) link:presentationLink link:definitionLink link:calculationLink 019 - Disclosure - 5. PER SHARE INFORMATION (Tables) link:presentationLink link:definitionLink link:calculationLink 020 - Disclosure - 8. INTANGIBLE ASSETS (Tables) link:presentationLink link:definitionLink link:calculationLink 021 - Disclosure - 9. CAPITAL STOCK (Tables) link:presentationLink link:definitionLink link:calculationLink 022 - Disclosure - 10. SEGMENT INFORMATION (Tables) link:presentationLink link:definitionLink link:calculationLink 023 - Disclosure - 2. TRADE RECEIVABLES (Details) link:presentationLink link:definitionLink link:calculationLink 024 - Disclosure - 3. INVENTORIES (Details) - Inventory Detail link:presentationLink link:definitionLink link:calculationLink 025 - Disclosure - 4. SUPPLEMENTAL CASH FLOW INFORMATION (Details) - Supplemental Cash Flow Information link:presentationLink link:definitionLink link:calculationLink 026 - Disclosure - 5. PER SHARE INFORMATION (Details) link:presentationLink link:definitionLink link:calculationLink 027 - Disclosure - 5. PER SHARE INFORMATION (Details) - Reconciliation of Diluted Shares link:presentationLink link:definitionLink link:calculationLink 028 - Disclosure - 7. INCOME TAXES (Details) link:presentationLink link:definitionLink link:calculationLink 029 - Disclosure - 8. INTANGIBLE ASSETS (Details) link:presentationLink link:definitionLink link:calculationLink 030 - Disclosure - 8. INTANGIBLE ASSETS (Details) - Intangible Assets link:presentationLink link:definitionLink link:calculationLink 031 - Disclosure - 8. INTANGIBLE ASSETS (Details) - Estimate of Aggregate Amortization Expense for the years ending December 31,: link:presentationLink link:definitionLink link:calculationLink 032 - Disclosure - 9. CAPITAL STOCK (Details) link:presentationLink link:definitionLink link:calculationLink 033 - Disclosure - 9. CAPITAL STOCK (Details) - Stock Option Rollforward link:presentationLink link:definitionLink link:calculationLink 034 - Disclosure - 10. SEGMENT INFORMATION (Details) - Segment Information link:presentationLink link:definitionLink link:calculationLink 035 - Disclosure - 11. LONG-TERM DEBT (Details) link:presentationLink link:definitionLink link:calculationLink 000 - Disclosure - Document And Entity Information link:presentationLink link:definitionLink link:calculationLink EX-101.CAL 8 rcky-20150930_cal.xml XBRL TAXONOMY EXTENSION CALCULATION LINKBASE EX-101.DEF 9 rcky-20150930_def.xml XBRL TAXONOMY EXTENSION DEFINITION LINKBASE EX-101.LAB 10 rcky-20150930_lab.xml XBRL TAXONOMY EXTENSION LABEL LINKBASE Statement of Financial Position [Abstract] Cash and cash equivalents BEGINNING OF PERIOD END OF PERIOD Trade receivables – net Other receivables Inventories Total Income tax receivable Deferred income taxes Prepaid expenses Total current assets FIXED ASSETS – net IDENTIFIED INTANGIBLES OTHER ASSETS TOTAL ASSETS Accounts payable Salaries and wages Taxes - other Accrued freight Commissions Accrued duty Income taxes payable Other Total current liabilities LONG TERM DEBT DEFERRED INCOME TAXES DEFERRED LIABILITIES TOTAL LIABILITIES 25,000,000 shares authorized; issued and outstanding September 30, 2015 - 7,564,313; December 31, 2014 - 7,550,126 and September 30, 2014 - 7,546,654 Shares authorized Shares Outstanding Retained earnings Total shareholders' equity TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY Income Statement [Abstract] NET SALES COST OF GOODS SOLD GROSS MARGIN ADMINISTRATIVE EXPENSES INCOME FROM OPERATIONS Interest expense, net Other – net Total other - net INCOME BEFORE INCOME TAXES INCOME TAX EXPENSE COMPREHENSIVE INCOME Basic (in Dollars per share) Diluted (in Dollars per share) Basic (in Shares) shares outstanding Diluted (in Shares) shares outstanding Statement of Cash Flows [Abstract] Net income Depreciation and amortization Deferred income taxes Loss on disposal of fixed assets Stock compensation expense Receivables Inventories Other current assets Other assets Accounts payable Accrued and other liabilities Net cash used in operating activities Purchase of fixed assets Investment in trademarks and patents Proceeds from sale of fixed assets Net cash used in investing activities Proceeds from revolving credit facility Repayments of revolving credit facility Proceeds from stock option exercises Dividends paid on common stock Net cash provided by financing activities (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS Accounting Policies [Abstract] Policy Text Block [Abstract] Inventory Related Text [Abstract] Inventory Detail [Abstract] Raw materials Work-in-process Finished goods Supplemental Cash Flow Elements [Abstract] Supplemental Cash Flow Information [Abstract] Interest net of refunds Fixed asset purchases in accounts payable Table Text Block [Abstract] Reconciliation of Diluted Shares [Abstract] Dilutive restricted share units Dilutive stock options Disclosure Text Block [Abstract] Intangible Assets [Abstract] Indefinite-lived Intangible Assets [Axis] Wholesale (Member) Indefinite Lived Intangible Assets Retail (Member) Finite-Lived Intangible Assets by Major Class [Axis] Patents [Member] Finite Lived Intangible Assets Customer Relationships [Member] Total Indentified Intangibles Trade Mark (Axis) Accumulated Amortization (Member) Carrying Amount (Member) Estimate of Aggregate Amortization Expense for the years ending December 31,: [Abstract] 2016 2017 2018 2019 2020 Share-based Arrangements with Employees and Nonemployees [Abstract] Stock Option Rollforward [Abstract] Options outstanding at January 1, 2015 Options outstanding at September 30, 2015 Options outstanding at January 1, 2015 Issued Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures (in Shares) Issued Exercised Forfeited Segment Information [Abstract] Segments [Axis] Net Sales Military (Member) Total Net Sales Gross Margin Total Gross Margin Long-term Debt, Description [Abstract] Fair Value Disclosures [Abstract] ASSETS: CURRENT ASSETS: LIABILITIES AND SHAREHOLDERS' EQUITY: CURRENT LIABILITIES: Accrued expenses: SHAREHOLDERS' EQUITY: Common stock, no par value; SELLING, GENERAL AND OTHER INCOME AND (EXPENSES): NET INCOME PER SHARE WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING CASH FLOWS FROM OPERATING ACTIVITIES: Adjustments to reconcile net income to net cash provided by operating activities: Change in assets and liabilities CASH FLOWS FROM INVESTING ACTIVITIES: CASH FLOWS FROM FINANCING ACTIVITIES: CASH AND CASH EQUIVALENTS, CASH AND CASH EQUIVALENTS, Significant Accounting Policies [Text Block] Trade and Other Accounts Receivable, Policy [Policy Text Block] Inventory Related Text Inventory Disclosure [Text Block] Cash Flow, Supplemental Disclosures [Text Block] Supplemental Cash Flow Information Related Text Federal, state and local income taxes, Schedule of Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Table Text Block] Earnings Per Share, Policy [Policy Text Block] Weighted average Dilutive weighted average New Accounting Pronouncements, Policy [Policy Text Block] Income Tax, Policy [Policy Text Block] Intangible Assets Disclosure [Text Block] Schedule of Intangible Assets and Goodwill [Table Text Block] Trademarks: Trademarks: Trademarks: Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block] Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block] Schedule of Stock Options Roll Forward [Table Text Block] Exercised Forfeited Options outstanding at September 30, 2015 Options exercisable at: September 30, 2015 September 30, 2015 Unvested options at September 30, 2015 Unvested options at September 30, 2015 Schedule of Segment Reporting Information, by Segment [Table Text Block] Segment Reporting Disclosure [Text Block] NET SALES: GROSS MARGIN: Long-term Debt, Description Fair Value Disclosures [Text Block] Allowance for Doubtful Accounts Receivable Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount Effective Income Tax Rate Reconciliation, Other Adjustments, Percent Income Tax Credits and Adjustments (in Dollars) Effective Income Tax Rate Reconciliation, Percent Amortization of Intangible Assets Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in Shares) Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in Shares) Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares) Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Intrinsic Value, Amount Per Share (in Dollars per share) Restricted Stock or Unit Expense (in Dollars) EX-101.PRE 11 rcky-20150930_pre.xml XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE EXCEL 12 Financial_Report.xlsx IDEA: XBRL DOCUMENT begin 644 Financial_Report.xlsx M4$L#!!0````(`#=?6T?G?S$WN0$``)T7```3````6T-O;G1E;G1?5'EP97-= M+GAM;,V8RT[#,!!%?Z7*%C6N'=ZBW5"V@`0_8))I8S6.+=M]_3UV"@BJ@EJ@ MTMWDT3N>>Y-QSJ(WSVM+OK?23>N'61V"O6;,ES5IZ7-CJ8W*Q#@M0[QU4V9E M.9-38F(P.&>E:0.UH1]2CVQT\[`@YU1%O=N-D'H/,VEMHTH9E&G9HJVVNO;- M9*)*JDPYUW%)'J(UG40]ZSU*%^ZECBW8JF&=L#GR/.GL?PR]=20K7Q,%W>0^ MK!ORN_PWRKOSF"9RWH2#C-_>7>ZHZ6I\K>R;U=TJ=O'QMV$65;^7P_;"GY(I MG89FV^F7%>G^E\^R]1(7NAD[N51;!HNCC2F=::W?]W=`[T;/N=$1(')1#@.0H0'*<@N0X`\EQ#I+C`B3')4B.*Y`QW8OG*\M"_V/Z'D4X$G1H>)%]2-F`Q+M*;V"^GH`A3&^.R6:E((C M-Z."N[_8_`)02P,$%`````@`-U];1PQUTFF.`0``J18``!H```!X;"]?&?/ODKC;671NJN@^S]^;:ANWP M?Y]5,?9;8T)1N<:&AZYW[;!Z[GQCX_#I2]/;XF)+9SC/E\9/YV2'W<_9L^-I MG_GCB;+9B_6EB_OLK?.74#D7@QE?]#!L,"S?>O>?[;OSN2[<8U>\-JZ-?U28 MKPTRDP[B=!!#@B0=))"@>3IH#@E:I(,6D*!E.F@)"5JE@U:0H'4Z:`T)VJ2# M-I`@RA49C-&;%;T9HSC-&;U;T9HS> MK.C-&+U9T9LQ>K.B-V/T%D5OP>@MBMZ"T5L4O05T5Z)=EF#T%D5OP>@MBMZ" MT5L4O06CMTST#I7U[O0=I,M^-&Z6V-)1IA:L@H$1KO[.(6Q MDB(09FK:_?5[@6JQ!6O-9GVZ7,ZY'^?,J*-$=(9NGF8\EQ$7Z&D=)V((R2ME M)64VU#01K/B:"14@";Q=IOF:27C,[[5TN8P";J;!XYHG4NMU.@.-/TF>A#P\ MRW9%%7U4=,%9%D^9+'@%>HU66*,=)VQY%FKGJ91\B#F&4U-)GF=M?^BJKYB.0^A MZ5[U7;+$W#S#GG'!-58LN>=A'?O^Y5:+!<]%L6FWIW;@LY-@FZ]J%8+Y%R%\5QW2F8`@\X&]F_0 M]=2Y!>:UXS5R+E3D$@_Y-]@C%6R&J>78C>"!6HYIT]IZV#"J&[8D%ZR/L^X0V`R]56,JUBN5\"@8UN]`!'GHLX^^F%RR*&YI`]+N:[M%HS/XMMFT27SH7GQ2XK)A&^<0 MZ9C;\<'VS29^1/FWG'[OR--RL`7`V_#@9/.U*HY8\QEK]^3]_6X>[-W/[9L? 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9. CAPITAL STOCK (Details) - USD ($)
3 Months Ended 5 Months Ended 6 Months Ended 9 Months Ended

Sep. 30, 2015

Sep. 30, 2015

Sep. 30, 2015

Jun. 30, 2015

Jun. 30, 2014

Sep. 30, 2015

Sep. 30, 2015

Sep. 30, 2014

Sep. 30, 2014

Share-based Arrangements with Employees and Nonemployees [Abstract]

Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in Shares) 500,000 500,000 500,000 500,000 500,000

Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in Shares) 397,249 397,249 397,249 397,249 397,249

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares) 2,000 28,000 23,000

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage 20.00% 25.00% 20.00% 25.00%

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Intrinsic Value, Amount Per Share (in Dollars per share) $ 18.15 $ 13.42 $ 14.57

Restricted Stock or Unit Expense (in Dollars) $ 41,109 $ 123,328

Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures (in Shares) 2,000 32,000 23,000

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures (in Shares) 2,000 28,000 28,000 23,000

Stock_Option_Vesting 20.00%

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Grant Date Intrinsic Value (in Dollars per share) $ 18.15 $ 13.42 $ 14.57

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share) $ 4.70

Fair Value Assumptions, Expected Term 6 years 6 months 6 years 6 months 6 years 6 months

Fair Value Assumptions, Expected Volatility Rate 40.32% 46.20% 52.04%

Fair Value Assumptions, Risk Free Interest Rate 1.98% 1.92% 2.41%

Fair Value Assumptions, Expected Dividend Rate 2.46% 2.99% 2.75%

Forfeiture_Rate 3.80% 3.80% 3.80%

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share) $ 5.95 $ 5.94

Allocated Share-based Compensation Expense (in Dollars) $ 12,368 $ 37,107

Stock Issued During Period, Shares, Share-based Compensation, Net of Forfeitures (in Shares) 2,244 7,835

Stock Issued During Period, Value, Restricted Stock Award, Net of Forfeitures (in Dollars) $ 42,000 $ 133,000

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3. INVENTORIES (Details) - Inventory Detail - USD ($)

Sep. 30, 2015

Dec. 31, 2014

Sep. 30, 2014

Inventory Detail [Abstract]

Raw materials $ 14,864,407 $ 11,702,762 $ 14,137,888

Work-in-process 1,469,054 577,127 1,083,312

Finished goods 71,662,864 72,957,153 74,894,260

Total $ 87,996,325 $ 85,237,042 $ 90,115,460

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4. SUPPLEMENTAL CASH FLOW INFORMATION
9 Months Ended

Sep. 30, 2015

Supplemental Cash Flow Elements [Abstract]

Cash Flow, Supplemental Disclosures [Text Block]

4. SUPPLEMENTAL CASH FLOW INFORMATION

Supplemental cash flow information is as follows:

(Unaudited)

Nine Months Ended

September 30,

2015 2014

Interest $ 516,984 $ 609,004

Federal, state and local income taxes,

  net of refunds $ 5,541,408 $ 901,852

Fixed asset purchases in accounts payable $ 430,594 $ 171,038

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7. INCOME TAXES (Details) - USD ($)
$ in Millions
3 Months Ended 9 Months Ended

Sep. 30, 2015

Sep. 30, 2014

Sep. 30, 2015

Sep. 30, 2014

Policy Text Block [Abstract]

Effective Income Tax Rate Reconciliation, Other Adjustments, Percent 33.70% 31.80%

Income Tax Credits and Adjustments (in Dollars) $ 0.1 $ 0.1

Effective Income Tax Rate Reconciliation, Percent 32.50% 32.20% 34.20% 33.40%

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5. PER SHARE INFORMATION (Details) - Reconciliation of Diluted Shares - shares
3 Months Ended 9 Months Ended

Sep. 30, 2015

Sep. 30, 2014

Sep. 30, 2015

Sep. 30, 2014

Weighted average

shares outstanding 7,564,289 7,546,617 7,561,845 7,543,199

Dilutive restricted share units 12,092 3,651 10,236 2,139

Dilutive stock options 1,838 2,158

Dilutive weighted average

shares outstanding 7,578,219 7,550,268 7,574,239 7,545,338

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8. INTANGIBLE ASSETS (Details) - USD ($)
3 Months Ended 9 Months Ended

Sep. 30, 2015

Sep. 30, 2014

Sep. 30, 2015

Sep. 30, 2014

Disclosure Text Block [Abstract]

Amortization of Intangible Assets $ 33,726 $ 33,742 $ 101,345 $ 101,231

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8. INTANGIBLE ASSETS (Details) - Intangible Assets - USD ($)

Sep. 30, 2015

Dec. 31, 2014

Sep. 30, 2014

Trademarks:

Finite Lived Intangible Assets $ 2,594,301

Wholesale (Member)

Trademarks:

Indefinite Lived Intangible Assets $ 32,343,578 32,343,578 $ 32,343,578

Retail (Member)

Trademarks:

Indefinite Lived Intangible Assets 2,900,000 2,900,000 2,900,000

Accumulated Amortization (Member)

Trademarks:

Finite Lived Intangible Assets 2,269,569

Carrying Amount (Member)

Trademarks:

Finite Lived Intangible Assets 324,732

Carrying Amount (Member) | Wholesale (Member)

Trademarks:

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Carrying Amount (Member) | Retail (Member)

Trademarks:

Indefinite Lived Intangible Assets 2,900,000 2,900,000 2,900,000

Patents [Member]

Trademarks:

Finite Lived Intangible Assets 2,595,477 2,586,460

Patents [Member] | Accumulated Amortization (Member)

Trademarks:

Finite Lived Intangible Assets 2,310,913 2,255,898

Patents [Member] | Carrying Amount (Member)

Trademarks:

Finite Lived Intangible Assets 284,564 330,562

Customer Relationships [Member]

Trademarks:

Finite Lived Intangible Assets 2,200,000 2,200,000 2,200,000

Total Indentified Intangibles 40,039,055 40,037,879 40,030,038

Customer Relationships [Member] | Accumulated Amortization (Member)

Trademarks:

Finite Lived Intangible Assets 1,146,667 1,086,666 1,066,667

Total Indentified Intangibles 3,457,580 3,356,235 3,322,565

Customer Relationships [Member] | Carrying Amount (Member)

Trademarks:

Finite Lived Intangible Assets 1,053,333 1,113,334 1,133,333

Total Indentified Intangibles $ 36,581,475 $ 36,681,644 $ 36,707,473

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3. INVENTORIES
9 Months Ended

Sep. 30, 2015

Inventory Related Text [Abstract]

Inventory Related Text

3. INVENTORIES

Inventories, net of reserves, are comprised of the following:

September 30, December 31, September 30,

2015 2014 2014

(Unaudited)     (Unaudited)

Raw materials $ 14,864,407 $ 11,702,762 $ 14,137,888

Work-in-process 1,469,054 577,127 1,083,312

Finished goods 71,662,864 72,957,153 74,894,260

Total $ 87,996,325 $ 85,237,042 $ 90,115,460

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8. INTANGIBLE ASSETS (Details) - Estimate of Aggregate Amortization Expense for the years ending December 31,: - USD ($)

Dec. 31, 2020

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2017

Dec. 31, 2016

Estimate of Aggregate Amortization Expense for the years ending December 31,: [Abstract]

2016 $ 132,180

2017 $ 127,612

2018 $ 121,468

2019 $ 113,484

2020 $ 110,578

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ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)

Sep. 30, 2015

Dec. 31, 2014

Sep. 30, 2014

CURRENT ASSETS:

Cash and cash equivalents $ 3,978,553 $ 4,616,694 $ 4,327,710

Trade receivables – net 62,389,224 55,807,103 61,650,439

Other receivables 509,026 476,480 503,371

Inventories 87,996,325 85,237,042 90,115,460

Income tax receivable 215,736

Deferred income taxes 1,291,287 1,291,907 1,137,429

Prepaid expenses 2,969,005 2,553,442 2,577,125

Total current assets 159,349,156 149,982,668 160,311,534

FIXED ASSETS – net 26,808,704 26,264,641 27,266,880

IDENTIFIED INTANGIBLES 36,581,475 36,681,644 36,707,473

OTHER ASSETS 261,766 299,490 267,041

TOTAL ASSETS 223,001,101 213,228,443 224,552,928

CURRENT LIABILITIES:

Accounts payable 15,623,738 15,116,131 18,829,425

Accrued expenses:

Salaries and wages 1,614,437 1,773,061 1,572,232

Taxes - other 389,712 532,470 443,172

Accrued freight 661,484 683,482 495,319

Commissions 557,750 681,185 592,185

Accrued duty 2,756,236 2,693,223 2,674,224

Income taxes payable 2,687,535 882,770

Other 1,574,000 1,042,653 1,119,849

Total current liabilities 23,177,357 25,209,740 26,609,176

LONG TERM DEBT 45,030,998 36,270,373 50,687,596

DEFERRED INCOME TAXES 12,998,424 12,928,048 12,448,842

DEFERRED LIABILITIES 343,791 472,364 255,906

TOTAL LIABILITIES 81,550,570 74,880,525 90,001,520

Common stock, no par value;

25,000,000 shares authorized; issued and outstanding September 30, 2015 - 7,564,313; December 31, 2014 - 7,550,126 and September 30, 2014 - 7,546,654 70,762,851 70,460,672 70,380,692

Retained earnings 70,687,680 67,887,246 64,170,716

Total shareholders' equity 141,450,531 138,347,918 134,551,408

TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY $ 223,001,101 $ 213,228,443 $ 224,552,928

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1. INTERIM FINANCIAL REPORTING
9 Months Ended

Sep. 30, 2015

Accounting Policies [Abstract]

Significant Accounting Policies [Text Block]

1. INTERIM FINANCIAL REPORTING

In the opinion of management, the accompanying interim unaudited condensed consolidated financial statements reflect all adjustments that are necessary for a fair presentation of the financial results. All such adjustments reflected in the unaudited interim condensed consolidated financial statements are considered to be of a normal and recurring nature. The results of the operations for the three and nine months ended September 30, 2015 and 2014 are not necessarily indicative of the results to be expected for the whole year. Accordingly, these unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto contained in our Annual Report on Form 10-K for the year ended December 31, 2014.

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10. SEGMENT INFORMATION (Details) - Segment Information - USD ($)
3 Months Ended 9 Months Ended

Sep. 30, 2015

Sep. 30, 2014

Sep. 30, 2015

Sep. 30, 2014

Wholesale (Member)

NET SALES:

Net Sales $ 54,661,064 $ 62,118,207 $ 159,580,135 $ 171,911,086

GROSS MARGIN:

Gross Margin 16,836,198 19,975,610 50,650,306 54,751,607

Retail (Member)

NET SALES:

Net Sales 10,255,584 9,465,159 32,291,595 30,634,833

GROSS MARGIN:

Gross Margin 4,575,976 4,145,655 14,467,927 13,326,484

Military (Member)

NET SALES:

Net Sales 5,084,848 1,146,312 12,164,265 4,789,563

Total Net Sales 70,001,496 72,729,678 204,035,995 207,335,482

GROSS MARGIN:

Gross Margin 705,303 152,527 1,619,187 634,512

Total Gross Margin $ 22,117,477 $ 24,273,792 $ 66,737,420 $ 68,712,603

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9. CAPITAL STOCK (Tables)
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Sep. 30, 2015

Share-based Arrangements with Employees and Nonemployees [Abstract]

Schedule of Stock Options Roll Forward [Table Text Block]

Shares Weighted Average Exercise  Price

Options outstanding at January 1, 2015 23,000 $ 14.57

  Issued 28,000 $ 13.42

  Exercised (600 ) $ 14.57

  Forfeited (800 ) $ 14.57

Options outstanding at September 30, 2015 49,600 $ 13.92

Options exercisable at:

  January 1, 2015 - $ -

  September 30, 2015 4,000 $ 14.57

Unvested options at September 30, 2015 45,600 $ 13.86

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11. LONG-TERM DEBT (Details) - USD ($)
$ in Millions
9 Months Ended

Sep. 30, 2015

Dec. 31, 2014

Sep. 30, 2014

Long-term Debt, Description [Abstract]

Line of Credit Facility, Maximum Borrowing Capacity $ 75.0 $ 70.0

Line of Credit Facility, Interest Rate at Period End 0.25%

Line of Credit Facility, Interest Rate During Period 1.25%

Libor_Loan $ 35.0 $ 35.0 $ 45.0

Long-term Line of Credit 45.0

Line of Credit Facility, Current Borrowing Capacity $ 75.0

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2. TRADE RECEIVABLES (Details) - USD ($)

Sep. 30, 2015

Dec. 31, 2014

Sep. 30, 2014

Policy Text Block [Abstract]

Allowance for Doubtful Accounts Receivable $ 966,000 $ 1,002,000 $ 869,000

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2. TRADE RECEIVABLES
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Sep. 30, 2015

Policy Text Block [Abstract]

Trade and Other Accounts Receivable, Policy [Policy Text Block]

2. TRADE RECEIVABLES

Trade receivables are presented net of the related allowance for uncollectible accounts of approximately $966,000, $1,002,000 and $869,000 at September 30, 2015, December 31, 2014 and September 30, 2014, 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.

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ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) - shares

Sep. 30, 2015

Dec. 31, 2014

Sep. 30, 2014

Shares authorized 25,000,000 25,000,000 25,000,000

Shares Outstanding 7,564,313 7,550,126 7,546,654

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12. FINANCIAL INSTRUMENTS
9 Months Ended

Sep. 30, 2015

Fair Value Disclosures [Abstract]

Fair Value Disclosures [Text Block]

12. FINANCIAL INSTRUMENTS

Generally accepted accounting standards establish a framework for measuring fair value. 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.

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:

· Level 1 – Quoted prices in active markets for identical assets or liabilities.

· Level 2 – 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.

· Level 3 – 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.

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’ 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.

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Document And Entity Information - USD ($)
9 Months Ended

Sep. 30, 2015

Oct. 23, 2015

Document and Entity Information [Abstract]

Entity Registrant Name Rocky Brands, Inc.

Document Type 10-Q

Current Fiscal Year End Date --12-31

Entity Common Stock, Shares Outstanding 7,567,271

Entity Public Float $ 6,928,462

Amendment Flag false

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Entity Voluntary Filers No

Entity Filer Category Accelerated Filer

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Document Period End Date Sep. 30, 2015

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XML 34 R18.htm IDEA: XBRL DOCUMENT v3.3.0.814

3. INVENTORIES (Tables)
9 Months Ended

Sep. 30, 2015

Inventory Related Text [Abstract]

Inventory Disclosure [Text Block] Inventories, net of reserves, are comprised of the following:

September 30, December 31, September 30,

2015 2014 2014

(Unaudited)     (Unaudited)

Raw materials $ 14,864,407 $ 11,702,762 $ 14,137,888

Work-in-process 1,469,054 577,127 1,083,312

Finished goods 71,662,864 72,957,153 74,894,260

Total $ 87,996,325 $ 85,237,042 $ 90,115,460

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ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)
3 Months Ended 9 Months Ended

Sep. 30, 2015

Sep. 30, 2014

Sep. 30, 2015

Sep. 30, 2014

NET SALES $ 70,001,496 $ 72,729,678 $ 204,035,995 $ 207,335,482

COST OF GOODS SOLD 47,884,019 48,455,886 137,298,575 138,622,879

GROSS MARGIN 22,117,477 24,273,792 66,737,420 68,712,603

SELLING, GENERAL AND

ADMINISTRATIVE EXPENSES 19,217,222 19,363,984 58,180,467 59,920,806

INCOME FROM OPERATIONS 2,900,255 4,909,808 8,556,953 8,791,797

OTHER INCOME AND (EXPENSES):

Interest expense, net (188,413) (252,972) (529,675) (696,944)

Other – net (37,885) (25,855) (96,701) (25,623)

Total other - net (226,298) (278,827) (626,376) (722,567)

INCOME BEFORE INCOME TAXES 2,673,957 4,630,981 7,930,577 8,069,230

INCOME TAX EXPENSE 870,290 1,492,474 2,710,290 2,695,474

COMPREHENSIVE INCOME $ 1,803,667 $ 3,138,507 $ 5,220,287 $ 5,373,756

NET INCOME PER SHARE

Basic (in Dollars per share) $ 0.24 $ 0.42 $ 0.69 $ 0.71

Diluted (in Dollars per share) $ 0.24 $ 0.42 $ 0.69 $ 0.71

COMMON SHARES OUTSTANDING

Basic (in Shares) 7,564,289 7,546,617 7,561,845 7,543,199

Diluted (in Shares) 7,578,219 7,550,268 7,574,239 7,545,338

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7. INCOME TAXES
9 Months Ended

Sep. 30, 2015

Policy Text Block [Abstract]

Income Tax, Policy [Policy Text Block]

7. INCOME TAXES

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 2012. In 2014, we were subjected to an IRS examination for our consolidated U.S. Federal return for the year 2011. There were no adjustments to our return as a result of that examination. State jurisdictions that remain subject to examination range from 2010 to 2014. Foreign jurisdiction tax returns that remain subject to examination range from 2009 to 2014 for Canada and from 2009 to 2014 for Puerto Rico. We do not believe we have any uncertain tax positions.

Our policy is to accrue interest and penalties on any uncertain tax position as a component of income tax expense. As of September 30, 2015, no such expenses were recognized during the quarter.

We provided for income taxes at an estimated effective tax rate of 33.7% and 31.8% for the nine months ended September 30, 2015 and 2014, respectively. In the third quarters of 2015 and 2014, we reduced our estimated effective tax rate for the expected permanent capital investment in the Dominican Republic which reduces the amount of dividends that we need to provide for U.S. income taxes.

During the three and nine month periods ended September 30, 2015, we recognized an increase to income tax expense of less than $0.1 million related to the filing of our 2014 Federal income tax return and our annual tax return to tax provision calculation adjustment which increased our effective tax rates for the three and nine-month period ended September 30, 2015 to 32.5% and 34.2%, respectively.

During the three and nine month periods ended September 30, 2014, we recognized an increase to income tax expense of $0.1 million related to the filing of our 2013 Federal income tax return and our annual tax return to tax provision calculation adjustment which increased our effective tax rates for the three and nine-month period ended September 30, 2014 to 32.2% and 33.4%, respectively.

X

- Definition
Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.
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6. RECENT FINANCIAL ACCOUNTING STANDARDS
9 Months Ended

Sep. 30, 2015

Policy Text Block [Abstract]

New Accounting Pronouncements, Policy [Policy Text Block]

6. RECENT FINANCIAL ACCOUNTING STANDARDS

Recently adopted accounting standards

In April 2014, the FASB issued ASU No. 2014-08, Presentation of Financial Statements (Topic 205) and Property, Plant and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of an Entity. The amendments in this update change the requirements for reporting discontinued operations in Subtopic 205-20. A discontinued operation may include a component of an entity or a group of components of an entity, or a business or nonprofit activity. A disposal of a component of an entity or a group of components of an entity is required to be reported in discontinued operations if the disposal represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results when any of the following occurs: 1. The component of an entity or group of components of an entity meets the criteria in paragraph 205-20-45-1E to be classified as held for sale. 2. The component of an entity or group of components of an entity is disposed of by sale. 3. The component of an entity or group of components of an entity is disposed of other than by sale (for example, by abandonment or in a distribution to owners in a spinoff). The update is effective for all disposals (or classifications as held for sale) of components of an entity that occur within annual periods beginning on or after December 15, 2014, and interim periods within those years. The adoption of this standard did not have an effect on our consolidated financial statements.

Accounting standards not yet adopted

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—Construction-Type and Production-Type Contracts, and create new Subtopic 340-40, Other Assets and Deferred Costs—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. We have not yet determined the impact this ASU will have on our consolidated financial statements.

In June 2014, the FASB issued ASU No. 2014-12, Compensation – 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 nonvesting 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. Early adoption is permitted. We have not yet determined the impact this ASU will have on our consolidated financial statements.

In August 2014, the FASB issued ASU No. 2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40). Currently, there is no guidance in GAAP about management’s responsibility to evaluate whether there is substantial doubt about an entity’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’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 substantial doubt, (2) require an evaluation every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management’s plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management’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.

In January 2015, the FASB issued ASU No. 2015-01, Income Statement – 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. Early adoption is permitted provided that the guidance is applied from the beginning of the fiscal year of adoption. We have not yet determined the impact this ASU will have on our consolidated financial statements.

In April 2015, the FASB issued ASU No. 2015-03, Interest – 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. Early adoption of the amendments in this Update is permitted for financial statements that have not been previously issued. 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). We have not yet determined the impact this ASU will have on our consolidated financial statements.

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.

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10. SEGMENT INFORMATION (Tables)
9 Months Ended

Sep. 30, 2015

Table Text Block [Abstract]

Segment Reporting Disclosure [Text Block]

(Unaudited) (Unaudited)

Three Months Ended Nine Months Ended

September 30, September 30,

2015 2014 2015 2014

NET SALES:

  Wholesale $ 54,661,064 $ 62,118,207 $ 159,580,135 $ 171,911,086

  Retail 10,255,584 9,465,159 32,291,595 30,634,833

  Military 5,084,848 1,146,312 12,164,265 4,789,563

    Total Net Sales $ 70,001,496 $ 72,729,678 $ 204,035,995 $ 207,335,482

GROSS MARGIN:

  Wholesale $ 16,836,198 $ 19,975,610 $ 50,650,306 $ 54,751,607

  Retail 4,575,976 4,145,655 14,467,927 13,326,484

  Military 705,303 152,527 1,619,187 634,512

    Total Gross Margin $ 22,117,477 $ 24,273,792 $ 66,737,420 $ 68,712,603

X

- Definition
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.
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4. SUPPLEMENTAL CASH FLOW INFORMATION (Tables)
9 Months Ended

Sep. 30, 2015

Supplemental Cash Flow Elements [Abstract]

Supplemental Cash Flow Information Related Text Supplemental cash flow information is as follows:

(Unaudited)

Nine Months Ended

September 30,

2015 2014

Interest $ 516,984 $ 609,004

Federal, state and local income taxes,

  net of refunds $ 5,541,408 $ 901,852

Fixed asset purchases in accounts payable $ 430,594 $ 171,038

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10. SEGMENT INFORMATION
9 Months Ended

Sep. 30, 2015

Table Text Block [Abstract]

Schedule of Segment Reporting Information, by Segment [Table Text Block]

10. SEGMENT INFORMATION

We have identified three reportable segments: Wholesale, Retail and Military. Wholesale includes sales of footwear and accessories to several classifications of retailers, including sporting goods stores, outdoor specialty stores, mail order catalogs, independent retailers, mass merchants, retail uniform stores, and specialty safety shoe stores. Retail includes all sales from our consumer websites, stores and all sales in our Lehigh division. Military includes sales to the U.S. Military. The following is a summary of segment results for the Wholesale, Retail, and Military segments.

(Unaudited) (Unaudited)

Three Months Ended Nine Months Ended

September 30, September 30,

2015 2014 2015 2014

NET SALES:

  Wholesale $ 54,661,064 $ 62,118,207 $ 159,580,135 $ 171,911,086

  Retail 10,255,584 9,465,159 32,291,595 30,634,833

  Military 5,084,848 1,146,312 12,164,265 4,789,563

    Total Net Sales $ 70,001,496 $ 72,729,678 $ 204,035,995 $ 207,335,482

GROSS MARGIN:

  Wholesale $ 16,836,198 $ 19,975,610 $ 50,650,306 $ 54,751,607

  Retail 4,575,976 4,145,655 14,467,927 13,326,484

  Military 705,303 152,527 1,619,187 634,512

    Total Gross Margin $ 22,117,477 $ 24,273,792 $ 66,737,420 $ 68,712,603

Segment asset information is not prepared or used to assess segment performance.

X

- Definition
Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.
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8. INTANGIBLE ASSETS
9 Months Ended

Sep. 30, 2015

Disclosure Text Block [Abstract]

Intangible Assets Disclosure [Text Block]

8. INTANGIBLE ASSETS

A schedule of intangible assets is as follows:

Gross Accumulated Carrying

September 30, 2015 (unaudited) Amount Amortization Amount

Trademarks:

    Wholesale $ 32,343,578 $ - $ 32,343,578

    Retail 2,900,000 - 2,900,000

Patents 2,595,477 2,310,913 284,564

Customer relationships 2,200,000 1,146,667 1,053,333

    Total Identified Intangibles $ 40,039,055 $ 3,457,580 $ 36,581,475

December 31, 2014

Trademarks:

    Wholesale $ 32,343,578 $ - $ 32,343,578

    Retail 2,900,000 - 2,900,000

Patents 2,594,301 2,269,569 324,732

Customer relationships 2,200,000 1,086,666 1,113,334

    Total Identified Intangibles $ 40,037,879 $ 3,356,235 $ 36,681,644

September 30, 2014 (unaudited)

Trademarks:

    Wholesale $ 32,343,578 $ - $ 32,343,578

    Retail 2,900,000 - 2,900,000

Patents 2,586,460 2,255,898 330,562

Customer relationships 2,200,000 1,066,667 1,133,333

    Total Identified Intangibles $ 40,030,038 $ 3,322,565 $ 36,707,473

Amortization expense for intangible assets was $33,726 and $33,742 for the three months ended September 30, 2015 and 2014, respectively and $101,345 and $101,231 for the nine months ended September 30, 2015 and 2014, respectively.  The weighted average amortization period for patents is 15 years.

Estimate of Aggregate Amortization Expense for the years ending December 31,:

2016 $ 132,180

2017 127,612

2018 121,468

2019 113,484

2020 110,578

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9. CAPITAL STOCK
9 Months Ended

Sep. 30, 2015

Share-based Arrangements with Employees and Nonemployees [Abstract]

Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]

9. CAPITAL STOCK

On May 7, 2014, our shareholders approved the 2014 Omnibus Incentive Plan (the “2014 Plan”). 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 September 30, 2015, we were authorized to issue 397,249 shares under this plan.

Service Based Restricted Stock

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. In the first quarter of 2014, we issued 23,000 restricted stock units under the 2004 Stock Incentive Plan 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 $14.57 per unit, which was the closing price of our stock on the last trading date prior to the grant date. For the three and nine months ended September 30, 2015, we recorded expense of $41,109 and $123,328, respectively, related to these restricted stock unit issuances.

Performance Based Restricted Stock

In the first quarter of 2015, we made available up to 32,000 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 2016. In August 2015, we made available up to 2,000 performance based restricted stock units to a member of our management. The shares underlying the performance based restricted stock units will be issued under the same criteria as the shares issued in the first quarter of 2015. In the first quarter of 2014, we made available up to 23,000 performance based restricted stock units under the 2004 Stock Incentive Plan 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 2015. For the three and nine months ended September 30, 2015 and 2014, we did not record any expense related to these performance based restricted stock units as it is uncertain if we will reach the performance goals.

Stock Options

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 over the next five years. 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. In August 2015, we issued 2,000 stock options to a member of our management. These stock options vest in increments of 20% per year over the next five years, except for the first tranche of options that will vest on January 1, 2016. The options are exercisable at $18.15 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 $5.95 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 40.32%, a risk free interest rate of 1.98%, a dividend yield of 2.46% 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. In the first quarter of 2014, we issued 23,000 stock options under the 2004 Stock Incentive Plan 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 $14.57 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 $5.94 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 52.04%, a risk free interest rate of 2.41%, a dividend yield of 2.75% and an employee forfeiture rate of 3.8%. For the three and nine months ended September 30, 2015, we recorded expense of $12,368 and $37,107, respectively, related to these stock option issuances.

The following summarizes stock option transactions from January 1, 2015 through September 30, 2015:

Shares Weighted Average Exercise  Price

Options outstanding at January 1, 2015 23,000 $ 14.57

  Issued 28,000 $ 13.42

  Exercised (600 ) $ 14.57

  Forfeited (800 ) $ 14.57

Options outstanding at September 30, 2015 49,600 $ 13.92

Options exercisable at:

  January 1, 2015 - $ -

  September 30, 2015 4,000 $ 14.57

Unvested options at September 30, 2015 45,600 $ 13.86

During the three and nine month periods ended September 30, 2015, we issued 2,244 and 7,835 shares of common stock to members of our Board of Directors, respectively. We recorded compensation expense of $42,000 and $133,000 for the three and nine month periods ended September 30, 2015, respectively, which was the fair market value of the shares on the grant dates. The shares are fully vested.

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 upon action of the Board of Directors to amend the original expiration date from June 2017 to August 2015.

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11. LONG-TERM DEBT
9 Months Ended

Sep. 30, 2015

Long-term Debt, Description [Abstract]

Long-term Debt, Description

11. LONG-TERM DEBT

In October 2010, we entered into a financing agreement with PNC Bank (“PNC”) 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’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 September 30, 2015, December 31, 2014 and September 30, 2014, we had approximately $35.0 million, $35.0 million and $45.0 million, respectively, in fixed LIBOR borrowings under the credit facility.

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 September 30, 2015, we had $45.0 million in borrowings under this facility and total capacity of $75 million.

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 September 30, 2015, there was no triggering event and the covenant was not in effect.

Our amended and restated revolving credit facility matures in November 2019. We have no other long-term debt.

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9. CAPITAL STOCK (Details) - Stock Option Rollforward - $ / shares
3 Months Ended 6 Months Ended 9 Months Ended

Sep. 30, 2015

Jun. 30, 2015

Sep. 30, 2015

Sep. 30, 2014

Jan. 01, 2015

Stock Option Rollforward [Abstract]

Options outstanding at January 1, 2015 49,600 49,600 23,000

Options outstanding at January 1, 2015 $ 14.57

Issued 2,000 28,000 28,000 23,000

Issued $ 13.42

Exercised (600)

Exercised $ 14.57

Forfeited (800)

Forfeited $ 14.57

Options outstanding at September 30, 2015 49,600 49,600 23,000

Options outstanding at September 30, 2015 $ 13.92 $ 13.92

Options exercisable at:

September 30, 2015 4,000 4,000

September 30, 2015 $ 14.57 $ 14.57

Unvested options at September 30, 2015 45,600 45,600

Unvested options at September 30, 2015 $ 13.86 $ 13.86

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8. INTANGIBLE ASSETS (Tables)
9 Months Ended

Sep. 30, 2015

Disclosure Text Block [Abstract]

Schedule of Intangible Assets and Goodwill [Table Text Block]

Gross Accumulated Carrying

September 30, 2015 (unaudited) Amount Amortization Amount

Trademarks:

    Wholesale $ 32,343,578 $ - $ 32,343,578

    Retail 2,900,000 - 2,900,000

Patents 2,595,477 2,310,913 284,564

Customer relationships 2,200,000 1,146,667 1,053,333

    Total Identified Intangibles $ 40,039,055 $ 3,457,580 $ 36,581,475

December 31, 2014

Trademarks:

    Wholesale $ 32,343,578 $ - $ 32,343,578

    Retail 2,900,000 - 2,900,000

Patents 2,594,301 2,269,569 324,732

Customer relationships 2,200,000 1,086,666 1,113,334

    Total Identified Intangibles $ 40,037,879 $ 3,356,235 $ 36,681,644

September 30, 2014 (unaudited)

Trademarks:

    Wholesale $ 32,343,578 $ - $ 32,343,578

    Retail 2,900,000 - 2,900,000

Patents 2,586,460 2,255,898 330,562

Customer relationships 2,200,000 1,066,667 1,133,333

    Total Identified Intangibles $ 40,030,038 $ 3,322,565 $ 36,707,473

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]

2016 $ 132,180

2017 127,612

2018 121,468

2019 113,484

2020 110,578

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4. SUPPLEMENTAL CASH FLOW INFORMATION (Details) - Supplemental Cash Flow Information - USD ($)
9 Months Ended

Sep. 30, 2015

Sep. 30, 2014

Supplemental Cash Flow Information [Abstract]

Interest $ 516,984 $ 609,004

Federal, state and local income taxes,

net of refunds 5,541,408 901,852

Fixed asset purchases in accounts payable $ 430,594 $ 171,038

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ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)
9 Months Ended

Sep. 30, 2015

Sep. 30, 2014

CASH FLOWS FROM OPERATING ACTIVITIES:

Net income $ 5,220,287 $ 5,373,756

provided by operating activities:

Depreciation and amortization 5,373,036 5,082,183

Deferred income taxes 70,996 664,745

Loss on disposal of fixed assets 103,362

Stock compensation expense 293,437 227,122

Change in assets and liabilities

Receivables (6,614,667) (12,758,254)

Inventories (2,759,283) (11,943,790)

Other current assets (631,299) 194,510

Other assets 37,724 87,010

Accounts payable 162,501 7,631,855

Accrued and other liabilities (2,668,563) 1,849,784

Net cash used in operating activities (1,515,831) (3,487,717)

CASH FLOWS FROM INVESTING ACTIVITIES:

Purchase of fixed assets (5,470,648) (6,497,079)

Investment in trademarks and patents (1,176) (1,605)

Proceeds from sale of fixed assets 62,062

Net cash used in investing activities (5,471,824) (6,436,622)

CASH FLOWS FROM FINANCING ACTIVITIES:

Proceeds from revolving credit facility 60,681,005 63,791,783

Repayments of revolving credit facility (51,920,380) (51,492,385)

Proceeds from stock option exercises 8,742

Dividends paid on common stock (2,419,853) (2,262,966)

Net cash provided by financing activities 6,349,514 10,036,432

(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS (638,141) 112,093

CASH AND CASH EQUIVALENTS,

BEGINNING OF PERIOD 4,616,694 4,215,617

CASH AND CASH EQUIVALENTS,

END OF PERIOD $ 3,978,553 $ 4,327,710

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5. PER SHARE INFORMATION
9 Months Ended

Sep. 30, 2015

Table Text Block [Abstract]

Schedule of Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Table Text Block]

5. PER SHARE INFORMATION

Basic earnings per share (“EPS”) is computed by dividing net income applicable to common shareholders by the weighted average number of common shares outstanding during each period. The diluted earnings per share computation includes common share equivalents, when dilutive. There are no adjustments to net income necessary in the calculation of basic and diluted earnings per share.

A reconciliation of the shares used in the basic and diluted income per common share computation for the three and nine months ended September 30, 2015 and 2014 are as follows:

(Unaudited) (Unaudited)

Three Months Ended Nine Months Ended

September 30, September 30,

2015 2014 2015 2014

Weighted average

shares outstanding 7,564,289 7,546,617 7,561,845 7,543,199

Dilutive restricted share units 12,092 3,651 10,236 2,139

Dilutive stock options 1,838 - 2,158 -

Dilutive weighted average

shares outstanding 7,578,219 7,550,268 7,574,239 7,545,338

Weighted average shares that were antidilutive and therefore not included in the calculation of earnings per share were 80,170 and 42,349 for the three months ended September 30, 2015 and 2014, respectively. Weighted average shares that were antidilutive and therefore not included in the calculation of earnings per share were 81,880 and 43,692 for the nine months ended September 30, 2015 and 2014, respectively.

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5. PER SHARE INFORMATION (Details) - shares
3 Months Ended 9 Months Ended

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Sep. 30, 2014

Sep. 30, 2015

Sep. 30, 2014

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5. PER SHARE INFORMATION (Tables)
9 Months Ended

Sep. 30, 2015

Table Text Block [Abstract]

Earnings Per Share, Policy [Policy Text Block]

(Unaudited) (Unaudited)

Three Months Ended Nine Months Ended

September 30, September 30,

2015 2014 2015 2014

Weighted average

shares outstanding 7,564,289 7,546,617 7,561,845 7,543,199

Dilutive restricted share units 12,092 3,651 10,236 2,139

Dilutive stock options 1,838 - 2,158 -

Dilutive weighted average

shares outstanding 7,578,219 7,550,268 7,574,239 7,545,338

X

- Definition
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.
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9. CAPITAL STOCK (Details) - USD ($)	3 Months Ended	5 Months Ended	6 Months Ended			9 Months Ended
9. CAPITAL STOCK (Details) - USD ($)	Sep. 30, 2015	Sep. 30, 2015	Sep. 30, 2015	Jun. 30, 2015	Jun. 30, 2014	Sep. 30, 2015	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2014
Share-based Arrangements with Employees and Nonemployees [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in Shares)	500,000	500,000	500,000			500,000	500,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in Shares)	397,249	397,249	397,249			397,249	397,249
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)	2,000						28,000	23,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	20.00%						25.00%	20.00%	25.00%
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Intrinsic Value, Amount Per Share (in Dollars per share)	$ 18.15						$ 13.42		$ 14.57
Restricted Stock or Unit Expense (in Dollars)	$ 41,109						$ 123,328
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures (in Shares)	2,000			32,000	23,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures (in Shares)	2,000			28,000		28,000		23,000
Stock_Option_Vesting				20.00%
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Grant Date Intrinsic Value (in Dollars per share)	$ 18.15			$ 13.42				$ 14.57
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share)				$ 4.70
Fair Value Assumptions, Expected Term	6 years 6 months			6 years 6 months				6 years 6 months
Fair Value Assumptions, Expected Volatility Rate	40.32%			46.20%				52.04%
Fair Value Assumptions, Risk Free Interest Rate	1.98%			1.92%				2.41%
Fair Value Assumptions, Expected Dividend Rate	2.46%			2.99%				2.75%
Forfeiture_Rate	3.80%			3.80%				3.80%
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share)	$ 5.95							$ 5.94
Allocated Share-based Compensation Expense (in Dollars)			$ 12,368				$ 37,107
Stock Issued During Period, Shares, Share-based Compensation, Net of Forfeitures (in Shares)			2,244				7,835
Stock Issued During Period, Value, Restricted Stock Award, Net of Forfeitures (in Dollars)		$ 42,000					$ 133,000

3. INVENTORIES (Details) - Inventory Detail - USD ($)	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014
Inventory Detail [Abstract]
Raw materials	$ 14,864,407	$ 11,702,762	$ 14,137,888
Work-in-process	1,469,054	577,127	1,083,312
Finished goods	71,662,864	72,957,153	74,894,260
Total	$ 87,996,325	$ 85,237,042	$ 90,115,460

7. INCOME TAXES (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
7. INCOME TAXES (Details) - USD ($) $ in Millions	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Policy Text Block [Abstract]
Effective Income Tax Rate Reconciliation, Other Adjustments, Percent			33.70%	31.80%
Income Tax Credits and Adjustments (in Dollars)			$ 0.1	$ 0.1
Effective Income Tax Rate Reconciliation, Percent	32.50%	32.20%	34.20%	33.40%

8. INTANGIBLE ASSETS (Details) - USD ($)	3 Months Ended		9 Months Ended
8. INTANGIBLE ASSETS (Details) - USD ($)	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Disclosure Text Block [Abstract]
Amortization of Intangible Assets	$ 33,726	$ 33,742	$ 101,345	$ 101,231

8. INTANGIBLE ASSETS (Details) - Intangible Assets - USD ($)	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014
Trademarks:
Finite Lived Intangible Assets		$ 2,594,301
Wholesale (Member)
Trademarks:
Indefinite Lived Intangible Assets	$ 32,343,578	32,343,578	$ 32,343,578
Retail (Member)
Trademarks:
Indefinite Lived Intangible Assets	2,900,000	2,900,000	2,900,000
Accumulated Amortization (Member)
Trademarks:
Finite Lived Intangible Assets		2,269,569
Carrying Amount (Member)
Trademarks:
Finite Lived Intangible Assets		324,732
Carrying Amount (Member) \| Wholesale (Member)
Trademarks:
Indefinite Lived Intangible Assets	32,343,578	32,343,578	32,343,578
Carrying Amount (Member) \| Retail (Member)
Trademarks:
Indefinite Lived Intangible Assets	2,900,000	2,900,000	2,900,000
Patents [Member]
Trademarks:
Finite Lived Intangible Assets	2,595,477		2,586,460
Patents [Member] \| Accumulated Amortization (Member)
Trademarks:
Finite Lived Intangible Assets	2,310,913		2,255,898
Patents [Member] \| Carrying Amount (Member)
Trademarks:
Finite Lived Intangible Assets	284,564		330,562
Customer Relationships [Member]
Trademarks:
Finite Lived Intangible Assets	2,200,000	2,200,000	2,200,000
Total Indentified Intangibles	40,039,055	40,037,879	40,030,038
Customer Relationships [Member] \| Accumulated Amortization (Member)
Trademarks:
Finite Lived Intangible Assets	1,146,667	1,086,666	1,066,667
Total Indentified Intangibles	3,457,580	3,356,235	3,322,565
Customer Relationships [Member] \| Carrying Amount (Member)
Trademarks:
Finite Lived Intangible Assets	1,053,333	1,113,334	1,133,333
Total Indentified Intangibles	$ 36,581,475	$ 36,681,644	$ 36,707,473

8. INTANGIBLE ASSETS (Details) - Estimate of Aggregate Amortization Expense for the years ending December 31,: - USD ($)	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Estimate of Aggregate Amortization Expense for the years ending December 31,: [Abstract]
2016					$ 132,180
2017				$ 127,612
2018			$ 121,468
2019		$ 113,484
2020	$ 110,578

ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014
CURRENT ASSETS:
Cash and cash equivalents	$ 3,978,553	$ 4,616,694	$ 4,327,710
Trade receivables – net	62,389,224	55,807,103	61,650,439
Other receivables	509,026	476,480	503,371
Inventories	87,996,325	85,237,042	90,115,460
Income tax receivable	215,736
Deferred income taxes	1,291,287	1,291,907	1,137,429
Prepaid expenses	2,969,005	2,553,442	2,577,125
Total current assets	159,349,156	149,982,668	160,311,534
FIXED ASSETS – net	26,808,704	26,264,641	27,266,880
IDENTIFIED INTANGIBLES	36,581,475	36,681,644	36,707,473
OTHER ASSETS	261,766	299,490	267,041
TOTAL ASSETS	223,001,101	213,228,443	224,552,928
CURRENT LIABILITIES:
Accounts payable	15,623,738	15,116,131	18,829,425
Accrued expenses:
Salaries and wages	1,614,437	1,773,061	1,572,232
Taxes - other	389,712	532,470	443,172
Accrued freight	661,484	683,482	495,319
Commissions	557,750	681,185	592,185
Accrued duty	2,756,236	2,693,223	2,674,224
Income taxes payable		2,687,535	882,770
Other	1,574,000	1,042,653	1,119,849
Total current liabilities	23,177,357	25,209,740	26,609,176
LONG TERM DEBT	45,030,998	36,270,373	50,687,596
DEFERRED INCOME TAXES	12,998,424	12,928,048	12,448,842
DEFERRED LIABILITIES	343,791	472,364	255,906
TOTAL LIABILITIES	81,550,570	74,880,525	90,001,520
Common stock, no par value;
25,000,000 shares authorized; issued and outstanding September 30, 2015 - 7,564,313; December 31, 2014 - 7,550,126 and September 30, 2014 - 7,546,654	70,762,851	70,460,672	70,380,692
Retained earnings	70,687,680	67,887,246	64,170,716
Total shareholders' equity	141,450,531	138,347,918	134,551,408
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 223,001,101	$ 213,228,443	$ 224,552,928

11. LONG-TERM DEBT (Details) - USD ($) $ in Millions	9 Months Ended
11. LONG-TERM DEBT (Details) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014
Long-term Debt, Description [Abstract]
Line of Credit Facility, Maximum Borrowing Capacity	$ 75.0		$ 70.0
Line of Credit Facility, Interest Rate at Period End	0.25%
Line of Credit Facility, Interest Rate During Period	1.25%
Libor_Loan	$ 35.0	$ 35.0	$ 45.0
Long-term Line of Credit	45.0
Line of Credit Facility, Current Borrowing Capacity	$ 75.0

2. TRADE RECEIVABLES (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014
Policy Text Block [Abstract]
Allowance for Doubtful Accounts Receivable	$ 966,000	$ 1,002,000	$ 869,000

ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) - shares	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014
Shares authorized	25,000,000	25,000,000	25,000,000
Shares Outstanding	7,564,313	7,550,126	7,546,654

Document And Entity Information - USD ($)	9 Months Ended
Document And Entity Information - USD ($)	Sep. 30, 2015	Oct. 23, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	Rocky Brands, Inc.
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		7,567,271
Entity Public Float	$ 6,928,462
Amendment Flag	false
Entity Central Index Key	0000895456
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Sep. 30, 2015
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q3

4. SUPPLEMENTAL CASH FLOW INFORMATION (Details) - Supplemental Cash Flow Information - USD ($)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Supplemental Cash Flow Information [Abstract]
Interest	$ 516,984	$ 609,004
Federal, state and local income taxes,
net of refunds	5,541,408	901,852
Fixed asset purchases in accounts payable	$ 430,594	$ 171,038

ROCKY BRANDS, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 5,220,287	$ 5,373,756
provided by operating activities:
Depreciation and amortization	5,373,036	5,082,183
Deferred income taxes	70,996	664,745
Loss on disposal of fixed assets		103,362
Stock compensation expense	293,437	227,122
Change in assets and liabilities
Receivables	(6,614,667)	(12,758,254)
Inventories	(2,759,283)	(11,943,790)
Other current assets	(631,299)	194,510
Other assets	37,724	87,010
Accounts payable	162,501	7,631,855
Accrued and other liabilities	(2,668,563)	1,849,784
Net cash used in operating activities	(1,515,831)	(3,487,717)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of fixed assets	(5,470,648)	(6,497,079)
Investment in trademarks and patents	(1,176)	(1,605)
Proceeds from sale of fixed assets		62,062
Net cash used in investing activities	(5,471,824)	(6,436,622)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from revolving credit facility	60,681,005	63,791,783
Repayments of revolving credit facility	(51,920,380)	(51,492,385)
Proceeds from stock option exercises	8,742
Dividends paid on common stock	(2,419,853)	(2,262,966)
Net cash provided by financing activities	6,349,514	10,036,432
(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(638,141)	112,093
CASH AND CASH EQUIVALENTS,
BEGINNING OF PERIOD	4,616,694	4,215,617
CASH AND CASH EQUIVALENTS,
END OF PERIOD	$ 3,978,553	$ 4,327,710

5. PER SHARE INFORMATION (Details) - shares	3 Months Ended		9 Months Ended
5. PER SHARE INFORMATION (Details) - shares	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Table Text Block [Abstract]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	80,170	42,349	81,880	43,692