Key Highlights

  • American Eagle’s $0.125 quarterly Dividend trades ex-dividend October 9, 2026, with payment on October 28 to shareholders of record.
  • Second-quarter total net Revenue was $1,380.4 million, up 8%, with GAAP Diluted Earnings per Share of $0.79 versus $0.45.
  • Total comparable sales rose 6%, with Aerie comparable sales up 19% and American Eagle Brand comparable sales down 1%.
  • Fiscal 2026 Operating Income guidance is $540 million to $550 million, inclusive of the net Tariff refund benefit.

American Eagle Outfitters, Inc. (NYSE:AEO) declared a quarterly dividend of $0.125 per share, a Yield of 2.83%, payable October 28 to shareholders of record on October 9, 2026. The $0.125 amount equals 15.8% of second-quarter GAAP diluted EPS of $0.79. Second-quarter total net revenue was $1,380.4 million.

Dividend Program and Shareholder Returns

The company declared the $0.125 regular quarterly dividend on September 15, 2026, payable October 28 to stockholders of record at the close of Business on October 9. The shares trade ex-dividend on October 9.

The company declared the same $0.125 amount on March 2 and June 9, 2026, paid on April 24 and July 24. The $0.125 quarterly amount equals $0.50 on an annualized basis, a computed figure. Each dividend remains subject to board approval.

About the Company

American Eagle Outfitters, Inc. is an apparel retailer operating the American Eagle and Aerie brands. As of August 1, 2026, the company reported 1,167 company-operated stores in its consolidated count and 376 international licensed locations, including retail stores and concessions. The licensed locations are excluded from the consolidated count. Aerie segment net revenue for the first half was $1,016.6 million, compared with $788.9 million.

Second-Quarter Revenue, Operating Income and Earnings

For the 13 weeks ended August 1, 2026, total net revenue was $1,380.4 million, compared with $1,283.7 million. Gross Profit was $672.1 million, or 48.7% of revenue, compared with $500.0 million. Operating income was $211.4 million, a 15.3% margin, compared with $103.1 million.

Net income attributable to the company was $134.1 million, or $0.79 per diluted share on a GAAP basis, compared with $77.6 million, or $0.45. For the first half, total net revenue was $2,575.7 million, compared with $2,373.3 million, and Net Income attributable was $157.6 million, compared with $12.7 million. First-half operating income was $239.6 million, compared with $17.9 million.

Tariff Refunds and Fiscal 2026 Guidance

The company reported receipt of $196 million of International Emergency Economic Powers Act tariff refunds, including interest. After $35 million of incremental incentive compensation, it stated the net operating income benefit was $161 million for the second quarter.

Total comparable sales rose 6%, with the Aerie brand up 19% and the American Eagle brand down 1%. For fiscal 2026, the company updated operating income guidance to $540 million to $550 million, inclusive of the net tariff refund benefit. It guided third-quarter comparable sales growth to mid-to-high single digits.

Margin and Earnings Relationships

The $161 million net tariff refund benefit equals 76.2% of second-quarter operating income of $211.4 million, a computed ratio. Second-quarter net income attributable of $134.1 million equals 9.7% of revenue of $1,380.4 million, also computed.

Gross profit rose $172.1 million from the prior-year quarter, from $500.0 million to $672.1 million. The company stated that fiscal 2026 operating income guidance of $540 million to $550 million is inclusive of the net tariff refund benefit, and that third-quarter comparable sales growth is guided to mid-to-high single digits.

Outlook

American Eagle’s $0.125 quarterly dividend is payable October 28 to shareholders of record on October 9, 2026. The $161 million net tariff refund benefit within operating income, the $540 million to $550 million fiscal 2026 operating income guidance, and third-quarter comparable sales growth guided to mid-to-high single digits are the relevant considerations.