Refer to Aeropostale’s 10-K for the year ended January 30, 2010 (filed March 29, 2010) in Appendix 5. You can also look up the 10-K online (which allows you to search and reference the entire 10-K) by searching for ‘‘Aeropostale investor relations.’’ Once at that site click on ‘‘SEC Filings,’’ move the ‘‘Groupings Filter (View SEC Groupings descriptions)’’ pull down menu to ‘‘Annual Filings,’’ and click the ‘‘Search’’ button.

Answer the following questions and include in which item number of the 10-K the information was found:
1. Who does Aeropostale principally target with their merchandise?
2. How many stores did Aeropostale plan to open during fiscal 2010 (which will end in January 2011)?
3. Describe the seasonality of Aeropostale’s business.
4. Is Aeropostale involved in any litigation that may materially affect its financial position?
5. What are some ‘‘key indicators’’ of financial condition and operational performance that Aeropostale uses to analyze its business?
6. What are three of Aeropostale’s most critical accounting estimates?
7. Who audits Aeropostale?

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