Based on Gap and American Eagle Outfitter's 10K for the fiscal year 2011:

1. Are the Gap Inc. and the American Eagle Outfitters Inc. comparable? Will the differences affect our financial comparisons between the two companies?

2. Compare the P/E ratios of these two companies at the end of Jan 2012, which company do you like to invest in as an investor? (Gap's stock price was $18.84 and American Eagle Outfitters' stock price was $13.99 at the end of Jan 2012.)