Rocky Shoes & Boots Inc has reported record second-quarter net sales and earnings, boosted by sales of US military boots, the launch of Rocky Work apparel, and strong shipments of its Gates products.

The company's net income in the second quarter increased 32.1 per cent to $1.4 million, from $1.1m in 2003.

Second-quarter net sales rose 25.5 per cent to $27.4m, from $21.9m in 2003. This $5.6 million sales gain was attributable to a 13 per cent rise in branded sales the company said in a statement.

Looking ahead, the company expects net sales to be approximately $133 million for the year 2004, which is $27 million above net sales for the year 2003.