Designer, manufacturer and marketer of branded footwear and apparel Rocky Shoes & Boots, Inc. has posted lower sales for the first quarter ended March 31.

Net sales during the period fell to $57.5 million from the $61.5 million reported for the corresponding period in 2005. Net income was $0.9 million versus $1.1 million, this  includes approximately $94,000 in stock compensation expense now required by current accounting standards.

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