American Eagle Outfitters Financial Statements FY2021-FY2026Q2

American Eagle Outfitters, Inc. (AEO) Financial Statements in Beancount — Open Ledger

American Eagle Outfitters' income statement and balance sheet, FY2021 through FY2026Q2, as a public, auditable plain-text Beancount ledger — reconstructed line by line from the company's own Form 10-K and 10-Q filings and version-controlled in git. Part of the Open Ledger project on beancount.io.

Browse it live: beancount.io/ledger/open_ledger/american-eagle-outfitters

Latest analysis: American Eagle Q2 FY2026 Earnings: A $196M Tariff Refund Inside a $211M Quarter

Key Figures

Amounts in MUSD (millions of US dollars), exactly as the ledger records them.

What's Inside

Fiscal years are 52 or 53 weeks ending on the Saturday nearest to January 31
and are named for the calendar year in which they start: FY2025 ended January
31, 2026, and FY2023 (ended February 3, 2024) had 53 weeks. SEC EDGAR CIK
0000919012 (NYSE: AEO). Each year is recorded as last presented: the fiscal
2025 Form 10-K reclassifies FY2023 and FY2024 to show non-controlling
interests separately, which moves other income, net income and contributed
capital by the non-controlling share and leaves operating income, net income
attributable to AEO and total stockholders' equity unchanged. Net income in
every period is the filing's consolidated net income line, before that split.
FY2026Q2 is the standalone 13 weeks May 3 – August 1, 2026, not the 26-week
statement; FY2026Q1 is not included. The filings print thousands of dollars
and the ledger keeps that precision.

Quick Start

uvx --from beancount bean-check main.bean
uvx --from beanquery bean-query main.bean \
  "SELECT year, sum(position) WHERE account ~ '^Income:Revenue' GROUP BY year ORDER BY year"

Zero output from bean-check means the ledger is internally consistent: every
income statement sums to zero and every balance-sheet snapshot reconciles to
the filed totals. The query prints revenue by calendar year; income is a
credit, so it shows as a negative number. Open main.bean in Fava
or import it into beancount.io to explore it visually.

Methodology

• Balance sheet — pad / balance directives assert each period-end
  figure against the filing named in that period file's source banner.
• Income statement — one zero-sum transaction per period: Income
  negative (credit), Expenses positive (debit), with the arithmetic check in
  a comment directly above it.
• Unit — MUSD; 1,380.375 MUSD means 1,380.375 million US dollars.
• Tariff refunds — in FY2026Q2 the Form 10-Q (Note 2) reports $195.7
  million of IEEPA tariff refunds including interest, of which $191.9 million
  was recognized as a reduction of cost of sales and $3.8 million as a
  reduction of SG&A expenses. Each part is its own labeled credit on
  Expenses:CostOfRevenue and Expenses:SellingGeneralAdministrative, and
  the posting beside it is the line before the refund; each pair sums to the
  filed line. The interest received on the refunds is inside those two
  amounts — the filing gives it no caption of its own — and is not split out.
  The incentive compensation the filing attributes to the refunds stays
  inside the filed lines and is described in the period file.
• Sold refund claims — the $44.7 million of accretion expense on the
  agreement under which the company sold part of its refund claims, which the
  Form 10-Q records within interest expense, net, is a labeled posting beside
  the rest of that line.
• Operating lines — depreciation and amortization is the filing's own
  line and has its own account; cost of sales and SG&A exclude it.
  Impairment, restructuring and other charges, debt-related charges (FY2022),
  interest expense (income), net and other (income), net are each their own
  labeled posting with the filed value on Expenses:OtherNet. The filings
  print the impairment line above operating income, so the filing's
  "operating income" is not a ledger subtotal; each period file prints it.
• Revenue — Income:Revenue is one posting equal to the filing's total
  net revenue; the segment split is in each period file's comments.
• Gift cards — Liabilities:Current:DeferredRevenue holds the filing's
  unredeemed gift cards and gift certificates caption.
• Additional accounts — Assets:Current:Inventory,
  Assets:NonCurrent:OperatingLeaseRightOfUse,
  Liabilities:Current:OperatingLeases,
  Liabilities:NonCurrent:OperatingLeases, Equity:TreasuryStock,
  Equity:NoncontrollingInterests, Expenses:DepreciationAndAmortization,
  opened beyond the standard chart (see each account's open line in
  main.bean).
• Balance tolerance — main.bean tightens Beancount's inferred balance
  tolerance so that a one-thousand-dollar move between two period ends is
  asserted rather than absorbed.

Analysis

• American Eagle Q2 FY2026 Earnings: A $196M Tariff Refund Inside a $211M Quarter — FY2026Q2

Corrections

Found a figure that does not match the filing? Email
[email protected] with the period, the account
and the filing page. Corrections are committed with the source cited.

About Open Ledger

Open Ledger is a growing library of public-company financial statements
published as plain-text accounting at
beancount.io/ledger — git-versioned, diffable
across companies, and auditable against primary filings. Read the analysis
behind the numbers on the beancount.io blog.

Disclaimer

This ledger is an independent reconstruction of American Eagle Outfitters, Inc.'s publicly filed
financial statements, provided for educational and informational purposes
only. It is not investment, financial, legal, tax, or accounting advice, and
is not an offer or recommendation to buy or sell any security. Beancount.io is
not affiliated with, endorsed by, or sponsored by American Eagle Outfitters, Inc.; all trademarks
belong to their respective owners. Figures may contain errors, omissions, or
simplifications and may lag the latest filings — the company's own regulatory
filings are the authoritative source. Provided "as is" without warranty of any
kind; use at your own risk.