Mathias Michael A. 4

What Happened

Michael A. Mathias, Executive Vice President and Chief Financial Officer of American Eagle Outfitters (AEO), was credited with 259 derivative units described as dividend-equivalent rights tied to previously awarded restricted stock units (RSUs). The report shows these 259 units were acquired at $0.00 each (aggregate $0) on Jan 23, 2026 under transaction code A (award/grant).

Key Details

• Transaction date: 2026-01-23
• Transaction type/code: Award/Grant (A) — derivative dividend-equivalent rights (not an open-market purchase or sale)
• Shares/units acquired: 259 units at $0.00 (aggregate $0)
• Filing date: Form 4 filed 2026-01-27 (covers the 1/23 transaction)
• Shares owned after transaction: Not specified in the provided filing excerpt
• Footnote: F1 — the units are dividend-equivalent rights that accrue on previously awarded RSUs and vest proportionately with those RSUs; each right is the economic equivalent of one share of AEO common stock

Context

This was a non-cash compensation-related award (derivative dividend equivalents on RSUs), not a purchase or sale of shares. Such dividend-equivalent accruals are routine for executives with RSU grants and reflect compensation mechanics rather than direct buying or selling activity.