EXHIBIT 99.2
ROCKY SHOES & BOOTS, INC. AND SUBSIDIARIES
SCHEDULE II
CONSOLIDATED VALUATION AND QUALIFYING ACCOUNTS FOR THE YEARS DECEMBER 31, 2001,
2000 AND 1999
Column A Column B Column C Column D Column E
Additions Charged To
--------------------
Balance at
DESCRIPTION Beginning of Costs and Other Balance at End
Period Expenses Accounts Deductions of Period
ALLOWANCE FOR DOUBTFUL
ACCOUNTS:
Year ended December 31, 2001 $503,429 $224,253 $(382,682)(1) $345,000
Year ended December 31, 2000 $714,517 $727,716 $(938,804)(1) $503,429
Year ended December 31, 1999 $605,705 $461,801 $(352,989)(1) $714,517
RESERVE FOR OBSOLETE
INVENTORY:
Year ended December 31, 2001 $340,553 $161,000 $(340,553)(2) $161,000
Year ended December 31, 2000 $445,000 $340,553 $(445,000)(2) $340,553
Year ended December 31, 1999 $350,000 $445,000 $(350,000)(2) $445,000
(1) Amount charged off, net of recoveries
(2) Represents adjustment upon disposal of related inventories