The Buckle, Inc. reported net income up 42.0% on a 7.5% sales increase for the second quarter ended July 30, 2005.
Net income for the second quarter of fiscal 2005 increased 42% to $7.6 million, or 39 cents per share (38 cents per share on a diluted basis), compared to net income of $5.3 million, or 25 cents per share (24 cents per share on a diluted basis) for the second quarter of fiscal 2004.

Net sales for the second quarter ended July 30, 2005, increased 7.5% to $104.1 million compared to net sales of $96.8 million for the second quarter of fiscal 2004. Comparable store net sales, for stores open at least one year, were up 2.9% for the 13 weeks ended July 30, 2005, compared with the 13 weeks ended July 31, 2004.

Net income for the first six months ended July 30, 2005 rose 44% to $16.2 million or 81 cents per share (78 cents per share on a diluted basis), compared with $11.2 million or 52 cents per share (50 cents per share on a diluted basis) for the six months ended July 31, 2004.

Net sales for the first six months of fiscal 2005 increased 9.4% to $209.7 million compared to net sales of $191.6 million in the first six months of fiscal 2004. Comparable store net sales increased 4.6% for the six months ended July 30, 2005 compared with the six months ended July 31, 2004.

Headquartered in Kearney, Nebraska, The Buckle, Inc. is a retailer of casual apparel, footwear and accessories for young men and women. It currently operates 333 retail stores in 38 states compared with 326 stores in 38 states at this same time a year ago.

                             THE BUCKLE, INC.
                               STATEMENTS OF INCOME
              (Dollar Amounts in Thousands Except Per Share Amounts)
                                   (Unaudited)

                                  Thirteen Weeks Ended  Twenty-six Weeks Ended
                                    July 30,    July 31,   July 30,   July 31,
                                      2005        2004       2005       2004

    NET SALES                       $104,130   $96,848   $209,677   $191,622
    COST OF SALES (Including
     buying, distribution
     and occupancy costs)             67,883    67,054    136,181    131,166
               Gross profit           36,247    29,794     73,496     60,456
    OPERATING EXPENSES:
      Selling                         21,721    18,399     42,614     36,733
      General and administrative       3,850     3,853      7,978      7,750
                                      25,571    22,252     50,592     44,483
    INCOME FROM OPERATIONS            10,676     7,542     22,904     15,973
    OTHER INCOME, Net                  1,256       825      2,737      1,743
    INCOME BEFORE INCOME TAXES        11,932     8,367     25,641     17,716
    PROVISION FOR INCOME TAXES         4,379     3,050      9,467      6,511
    NET INCOME                        $7,553    $5,317    $16,174    $11,205
    EARNINGS PER SHARE:
      Basic                            $0.39     $0.25      $0.81      $0.52
      Diluted                          $0.38     $0.24      $0.78      $0.50