Exhibit 99

 

ROCKY BRANDS, INC. AND SUBSIDIARIES

 

SCHEDULE II

 

CONSOLIDATED VALUATION AND QUALIFYING ACCOUNTS FOR THE YEARS ENDED
DECEMBER 31, 2015, 2014 AND 2013

 

DESCRIPTION  Balance at
Beginning of
Period		   Additions
Charged to 
Costs and 
Expenses		   Deductions   Balance at 
End of Period		 
                 
ALLOWANCE FOR DOUBTFUL ACCOUNTS                    
Year ended December 31, 2015  $1,002,257   $713,190   $(895,447)(1)  $820,000 
Year ended December 31, 2014  $781,163   $650,836   $(429,742)(1)  $1,002,257 
Year ended December 31, 2013  $650,000   $550,194   $(419,031)(1)  $781,163 
                     
VALUATION ALLOWANCE FOR DEFERRRED TAX ASSETS                    
Year ended December 31, 2015  $569,881   $-   $(422)  $569,459 
Year ended December 31, 2014  $562,776   $7,105   $-   $569,881 
Year ended December 31, 2013  $513,527   $49,249   $-   $562,776 
                     
ALLOWANCE FOR DISCOUNTS AND RETURNS                    
                     
Year ended December 31, 2015  $2,917,199   $20,632,422   $(21,495,015)  $2,054,606 
Year ended December 31, 2014  $2,391,205   $25,041,677   $(24,515,683)  $2,917,199 
Year ended December 31, 2013  $2,057,055   $20,726,250   $(20,392,100)  $2,391,205 

 

(1) Amount charged off, net of recoveries