---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-26-386510"
form_type: "8-K"
ticker: "AEO"
cik: "0000919012"
company_name: "AMERICAN EAGLE OUTFITTERS INC"
filed_at: "2026-09-09T20:30:17+00:00"
generated_at: "2026-09-09T20:31:17.618507+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# AEO Q2 revenue $1.38B (+8%), EPS $0.79, Aerie comps +19%, FY op income guidance $540-550M

## Summary
- Total net revenue $1.38B, up 8% YoY; total comps +6%; Aerie comps +19%, AE comps -1%.
- Gross margin 48.7% (+980 bps) includes $179M net tariff refund benefit; operating margin 15.3% vs 8.0%.
- Diluted EPS $0.79 vs $0.45; includes $161M net operating benefit from tariff refunds.
- FY2026 operating income guidance updated to $540-550M, inclusive of tariff refunds; Q3 op income $110-115M.
- Inventory up 14% at cost; returned $21M via $0.125/share dividend; capex $66M in Q2.

## SEC filing metadata
- accession: 0001193125-26-386510
- form_type: 8-K
- ticker: AEO
- cik: 0000919012
- company_name: AMERICAN EAGLE OUTFITTERS INC
- filed_at: 2026-09-09T20:30:17+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/919012/000119312526386510/0001193125-26-386510-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/919012/000119312526386510/aeo-20260909.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-26-386510
- JSON: https://secwatch.observer/filing/0001193125-26-386510.json
- Plain text: https://secwatch.observer/filing/0001193125-26-386510.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.