Exhibit 99

 

ROCKY BRANDS, INC. AND SUBSIDIARIES

 

SCHEDULE II

 

CONSOLIDATED VALUATION AND QUALIFYING ACCOUNTS FOR THE YEARS ENDED DECEMBER 31, 2016, 2015 AND 2014

 

       Additions         
   Balance at   Charged to       Balance at 
   Beginning of   Costs and       End of 
DESCRIPTION  Period   Expenses   Deductions   Period 
                 
ALLOWANCE FOR DOUBTFUL ACCOUNTS                    
Year ended December 31, 2016  $820,000   $1,210,659   $(989,659)(1)  $1,041,000 
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 
                     
VALUATION ALLOWANCE FOR DEFERRRED TAX ASSETS                    
Year ended December 31, 2016  $569,459   $-   $(98,300)  $471,159 
Year ended December 31, 2015  $569,881   $-   $(422)  $569,459 
Year ended December 31, 2014  $562,776   $7,105   $-   $569,881 
                     
ALLOWANCE FOR DISCOUNTS AND RETURNS                    
Year ended December 31, 2016  $2,054,606   $18,076,416   $(18,196,989)  $1,934,033 
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 

 

(1) Amount charged off, net of recoveries