Buckle : Press Release Narrative for 10/05/2017

For Immediate Release: October 5, 2017

Contact: Thomas B. Heacock, Chief Financial Officer

The Buckle, Inc.

(308) 236-8491

Our October 5, 2017 press release reported that comparable store sales, for stores open at least one full year, for the five-week period ending September 30, 2017, were down 5.7 percent in comparison to the prior year five-week period ending October 1, 2016. Total net sales for the five-week fiscal month were down 6.1 percent to $77.9 million compared to net sales of $82.9 million in the prior year five-week fiscal month.

On the men's side of the business, total sales for the five-week fiscal period ending September 30, 2017 were down approximately 0.5 percent in comparison to the prior year five-week fiscal period ending October 1, 2016. The men's business represented approximately 47.0 percent of total sales for the month versus approximately 44.5 percent in the prior year fiscal September. For the fiscal month, overall price points on the men's side of the business were down approximately 7.5 percent.

On the women's side of the business, total sales for the five-week fiscal period ending September 30, 2017 were down approximately 10.5 percent in comparison to the prior year five-week fiscal period ending October 1, 2016. The women's business represented approximately 53.0 percent of total sales for the month versus approximately 55.5 percent in the prior year fiscal September. For the fiscal month, overall price points on the women's side of the business were down approximately 7.0 percent.

Within the men's and women's categories combined, accessory sales for the fiscal month were down approximately 4.0 percent in comparison to the prior year fiscal September, while footwear sales were down approximately 3.5 percent. These two categories accounted for approximately 8.5 percent and 7.0 percent, respectively, of the current fiscal September net sales. This compares with approximately 8.5 percent and 6.5 percent for each of these categories for the same period a year ago. Average accessory price points were down approximately 2.5 percent and average footwear price points were down about 6.5 percent for the fiscal month.

For the fiscal month, UPT's increased 2.5 percent while the average transaction value decreased approximately 4.5 percent, compared to the prior year fiscal September.

Buckle currently operates 462 retail stores in 44 states compared to 470 stores in 44 states as of October 5, 2016.

It is our Company policy not to provide any guidance on current sales or to project results for the next quarter. Additionally, any forward-looking statements made during this commentary involve material risks and uncertainties and are subject to change based on factors which may be beyond the Company's control. Accordingly, the Company's future performance and financial results may differ materially from those expressed or implied in any such forward-looking statements. Such factors include, but are not limited to, those described in the Company's filings with the Securities and Exchange Commission.