| Company Name | Industry Group | Country | Market Cap (in US $) | PV of lease debt | Total Debt | Total Debt incl leases (in US $) | Firm Value (in US $) | Cash | Beta |
| V.F. Corporation (NYSE:VFC) | Apparel | United States | $27,448.60 | $1,171.39 | $1,898.40 | $3,069.79 | $30,518.39 | $315.70 | 0.83 |
| PVH Corp. (NYSE:PVH) | Apparel | United States | $11,102.20 | $1,468.53 | $4,272.00 | $5,740.53 | $16,842.73 | $542.50 | 1.29 |
| Ralph Lauren Corporation (NYSE:RL) | Apparel | United States | $15,951.40 | $1,775.06 | $846.00 | $2,621.06 | $18,572.46 | $839.00 | 1.30 |
| Coach, Inc. (NYSE:COH) | Apparel | United States | $15,742.40 | $894.89 | $0.99 | $895.88 | $16,638.28 | $714.60 | 1.14 |
| Hanesbrands Inc. (NYSE:HBI) | Apparel | United States | $6,964.40 | $240.43 | $1,421.80 | $1,662.23 | $8,626.63 | $132.30 | 1.40 |
| The Jones Group Inc. (NYSE:JNY) | Apparel | United States | $1,192.30 | $741.00 | $1,031.50 | $1,772.50 | $2,964.80 | $27.80 | 2.05 |
| Fossil Group, Inc. (NasdaqGS:FOSL) | Apparel | United States | $6,621.30 | $564.66 | $483.90 | $1,048.56 | $7,669.86 | $228.90 | 1.76 |
| Carter's, Inc. (NYSE:CRI) | Apparel | United States | $3,914.40 | $539.55 | $586.00 | $1,125.55 | $5,039.95 | $201.80 | 0.75 |
| Under Armour, Inc. (NYSE:UA) | Apparel | United States | $9,221.80 | $166.03 | $54.20 | $220.23 | $9,442.03 | $186.40 | 1.17 |
| Quiksilver Inc. (NYSE:ZQK) | Apparel | United States | $1,486.50 | $321.15 | $831.30 | $1,152.45 | $2,638.95 | $57.30 | 2.12 |
| Fifth & Pacific Companies, Inc. (NYSE:FNP) | Apparel | United States | $3,936.40 | $534.08 | $528.70 | $1,062.78 | $4,999.18 | $6.83 | 1.56 |
| Columbia Sportswear Company (NasdaqGS:COLM) | Apparel | United States | $2,716.80 | $227.58 | $0.00 | $227.58 | $2,944.38 | $274.20 | 0.72 |
| G-III Apparel Group, Ltd. (NasdaqGS:GIII) | Apparel | United States | $1,508.70 | $175.40 | $240.20 | $415.60 | $1,924.30 | $29.80 | 1.57 |
| Perry Ellis International Inc. (NasdaqGS:PERY) | Apparel | United States | $236.80 | $139.52 | $192.40 | $331.92 | $568.72 | $49.50 | 1.10 |
| Oxford Industries Inc. (NYSE:OXM) | Apparel | United States | $1,324.00 | $287.86 | $166.70 | $454.56 | $1,778.56 | $9.31 | 1.49 |
| Unifi Inc. (NYSE:UFI) | Apparel | United States | $521.30 | $5.66 | $97.80 | $103.46 | $624.76 | $10.30 | 1.30 |
| American Apparel, Inc. (AMEX:APP) | Apparel | United States | $135.90 | $265.14 | $249.70 | $514.84 | $650.74 | $4.91 | 1.97 |
| Movado Group, Inc. (NYSE:MOV) | Apparel | United States | $1,118.10 | $41.57 | $0.00 | $41.57 | $1,159.67 | $163.10 | 1.60 |
| Vera Bradley, Inc. (NasdaqGS:VRA) | Apparel | United States | $976.20 | $118.66 | $0.00 | $118.66 | $1,094.86 | $13.70 | 1.18 |
| Delta Apparel Inc. (AMEX:DLA) | Apparel | United States | $133.70 | $0.00 | $134.70 | $134.70 | $268.40 | $0.83 | 0.59 |
| Tumi Holdings, Inc. (NYSE:TUMI) | Apparel | United States | $1,530.40 | $88.29 | $16.00 | $104.29 | $1,634.69 | $20.50 | 1.56 |
| Iconix Brand Group, Inc. (NasdaqGS:ICON) | Apparel | United States | $2,047.60 | $18.50 | $1,435.50 | $1,454.00 | $3,501.60 | $279.40 | 1.22 |
| Culp, Inc. (NYSE:CFI) | Apparel | United States | $250.50 | $5.46 | $4.99 | $10.45 | $260.95 | $24.30 | 0.85 |
| Costa Inc. (NasdaqGM:ATX) | Apparel | United States | $286.70 | $21.46 | $15.00 | $36.46 | $323.16 | $63.90 | 0.89 |
| Superior Uniform Group Inc. (NasdaqGM:SGC) | Apparel | United States | $98.40 | $0.10 | $26.90 | $27.00 | $125.40 | $6.42 | 0.43 |
| The Hallwood Group Incorporated (AMEX:HWG) | Apparel | United States | $14.60 | $1.64 | $6.56 | $8.20 | $22.80 | $0.16 | 0.83 |
| Joe's Jeans Inc. (NasdaqCM:JOEZ) | Apparel | United States | $74.30 | $36.01 | $3.40 | $39.41 | $113.71 | $16.00 | 1.40 |
| Hampshire Group, Limited (OTCPK:HAMP) | Apparel | United States | $28.70 | $36.07 | $16.40 | $52.47 | $81.17 | $2.00 | 0.37 |
| Lakeland Industries Inc. (NasdaqGM:LAKE) | Apparel | United States | $28.20 | $1.02 | $17.10 | $18.12 | $46.32 | $5.02 | 0.76 |
| Crown Crafts, Inc. (NasdaqCM:CRWS) | Apparel | United States | $76.60 | $1.86 | $0.00 | $1.86 | $78.46 | $1.78 | 0.37 |
| Talon International, Inc. (OTCPK:TALN) | Apparel | United States | $23.00 | $1.10 | $5.80 | $6.90 | $29.90 | $3.98 | 0.34 |
| SPY Inc (OTCBB:XSPY) | Apparel | United States | $19.10 | $0.48 | $23.20 | $23.68 | $42.78 | $0.70 | 0.78 |
| Forward Industries Inc. (NasdaqCM:FORD) | Apparel | United States | $12.60 | $0.99 | $0.00 | $0.99 | $13.59 | $5.01 | 0.85 |
| Cherokee Inc. (NasdaqGS:CHKE) | Apparel | United States | $116.00 | $1.22 | $14.10 | $15.32 | $131.32 | $3.46 | 0.93 |
| Charles & Colvard Ltd. (NasdaqGS:CTHR) | Apparel | United States | $101.60 | $0.50 | $0.00 | $0.50 | $102.10 | $6.20 | 0.70 |
| Ironclad Performance Wear Corporation (OTCPK:ICPW) | Apparel | United States | $12.30 | $0.52 | $3.13 | $3.65 | $15.95 | $0.29 | -0.25 |
| Sequential Brands Group, Inc. (NasdaqCM:SQBG) | Apparel | United States | $136.50 | $0.34 | $59.90 | $60.24 | $196.74 | $32.90 | 2.20 |
| DGSE Companies Inc. (AMEX:DGSE) | Apparel | United States | $27.20 | $2.91 | $5.52 | $8.43 | $35.63 | $2.44 | 0.14 |
| International Textile Group, Inc. (OTCPK:ITXN) | Apparel | United States | $2.10 | $7.43 | $356.70 | $364.13 | $366.23 | $3.02 | 2.32 |
| Tandy Brands Accessories, Inc. (NasdaqCM:TBAC) | Apparel | United States | $1.78 | $6.94 | $26.20 | $33.14 | $34.92 | $0.68 | 0.71 |
| Respect Your Universe, Inc. (OTCPK:RYUN) | Apparel | United States | $2.45 | $0.26 | $0.10 | $0.36 | $2.81 | $0.21 | 0.50 |
| Horiyoshi Worldwide Inc. (OTCPK:HHWW) | Apparel | United States | $1.90 | $0.25 | $1.92 | $2.17 | $4.07 | $0.03 | 1.69 |
| Wild Craze, Inc. (OTCBB:WILD) | Apparel | United States | $0.60 | $0.00 | $1.14 | $1.14 | $1.74 | $0.12 | 2.77 |
Mr.Q
hw3_-_comparable_firms_-_apparel.xls
