Footwear and apparel company Rocky Brands, Inc. has posted lower sales for the second quarter and six month period ended June 30.

In the second quarter, net sales decreased 12.5% to $57.3 million compared with $65.5 million a year ago. This decrease has been primarily attributed to weaker than expected results in outdoor footwear and apparel, and a decline in footwear sales to the military, which were zero in the second quarter compared with $5.8 million in the second quarter of 2005.

The company reported a net loss of $0.2 million, compared with net income of $2.8 million a year ago. Net loss includes approximately $0.1 million in stock compensation expenses required by current accounting standards compared with no stock compensation expense in the second quarter of 2005. The second quarter net loss also included a one time charge of approximately $0.4 million due to the refinancing of a $30 million loan.