Quick Ratio

American

Eagle The Buckle

Current Assets

Cash 413,613 165,086

Accounts receivable 78,304 8,588

Short Term Investments 50,833

Total quick assets 491,917 224,507

Current Liabilities

Accounts payable 236,703 29,387

Accrued Compensation/Payroll Taxes 54,324 22,307

Accrued Rent 83,312

Accrued Income and other Taxes 12,781 12,364

Unredeemed Gift Cards/Gift Certificates 52,347 18,202

Current Portion of Deferred Lease Credit 11,203

Accrued Store Operating Expenses 12,646

Other Liabilities and Accrued Expenses 34,551

Total quick liabilities 485,221 94,906

Quick Ratio 1.0 2.3

With using this more accurate liquidity test, once again The Buckle seems to have a more stable ratio
to

pay off short term debts compared to American Eagle Outfitters Inc.