American Eagle Outfitters — Dec 4, 2024 release

                                                  GAAP to Non-GAAP Reconciliation   Fiscal 2024 Guidance   (Dollars in millions)     Operating     Income     Low End   High End   GAAP Basis $ 410   $ 415   Add: Impairment, Restructuring and Other Charges (1) $ 18   $ 18   Non-GAAP Basis $ 428   $ 433     (1) During the 13 weeks ended November 2, 2024, the Company recorded restructuring costs of $10.7 million related to employee severance, as well as impairment and restructuring costs of $6.8 million related to the pending sale of its Hong Kong retail operations to a third party buyer.       GAAP to Non-GAAP Reconciliation   53 Weeks Ended February 3, 2024   (Dollars in thousands)       Operating       Income   GAAP Basis   $ 222,717   % of Revenue     4.2 %         Add: Impairment, Restructuring and Other Charges   $ 152,645           Non-GAAP Basis   $ 375,362   % of Revenue     7.1 %   The Fiscal 2023 adjustments relate to certain inventory provisions, asset impairments, restructuring and other charges recognized in relation to Quiet Platforms, as well as the company’s international and corporate operations. Please refer to Note 16. “Impairment, Re