5C

c. Are any assets impaired per the notes to the financial statements for each of the companies? Provide how each company determines impairment of asset per their notes. Is the impairment charge significant? Provide the page number of the note you are using as a reference.

Bed Bath & Beyond Inc. (Ticker. BBBY) for year ended Feb. 25, 2017 Direct ink to 10- Amounts Thousands) Horizontal AralyGIG Bed B and Beyond, Ino. Inoome Feb. 27 Feh. 25, 2017 Amount Peroentage 2,215,7S7 12,103.887 111,870 ,639,407 7,483.577 $15.830 0.92% Gross pront 43,90) -0.9 % Seling, qeneral and admnistratve expenses 3,205407 Operatng proft nterest epense Earnings before provision for income tanes Provis on for Net eamings 19.77% .47% 19.72% 69,555 261,790) 80,547 Pier 1 Imports Inc. (Ticker: PIR) for year ended Feb. 25, 2017 Direct link to 10-K ives edgaridata/278130000119312517136345/d343458d10k 1 Importa, Inc. Incomw Statamt 25, 2017 ,892 230 ,B4) Cost af Grass prot Salina, genal and adminstraiva expss ,131,138 ,18T 250 TBA28 0 944 T 872) $9,015 Ope atieg incama (20.348) -22.05% 24T0 2,073 237) 2 280 2043 2233) NM (207) (17906) -28.35% Income ta pravian 23531 Bed Bath & Beyond Inc. (Ticker. BBBY) for year ended Feb. 25, 2017 Direct ink to 10- Amounts Thousands) Horizontal AralyGIG Bed B and Beyond, Ino. Inoome Feb. 27 Feh. 25, 2017 Amount Peroentage 2,215,7S7 12,103.887 111,870 ,639,407 7,483.577 $15.830 0.92% Gross pront 43,90) -0.9 % Seling, qeneral and admnistratve expenses 3,205407 Operatng proft nterest epense Earnings before provision for income tanes Provis on for Net eamings 19.77% .47% 19.72% 69,555 261,790) 80,547 Pier 1 Imports Inc. (Ticker: PIR) for year ended Feb. 25, 2017 Direct link to 10-K ives edgaridata/278130000119312517136345/d343458d10k 1 Importa, Inc. Incomw Statamt 25, 2017 ,892 230 ,B4) Cost af Grass prot Salina, genal and adminstraiva expss ,131,138 ,18T 250 TBA28 0 944 T 872) $9,015 Ope atieg incama (20.348) -22.05% 24T0 2,073 237) 2 280 2043 2233) NM (207) (17906) -28.35% Income ta pravian 23531