Top 2 apparel retail companies are set to report earnings as the back-to-school season starts next week. Companies such as Abercrombie & Fitch, American Eagle Outfitters, Aeropostale, Urban Outfitters and Gap, are to be top earners for the second quarter.

According to analysts polled by Thomson Reuters, Urban Outfitters are expected to see a 14% increase to 48 cents a share. Urban Outfitter's fifth straight double digit figures in a row.  Urban outfitters expect sales to increase by 13.5% to USD 768.08 million.

American Eagle Outfitters in a statement made in August 5 said that the company's value closed at a 2% fall with 10 cents a share compared to last year's 21 centavos increase. 

Gap in the meantime also experienced an 8% to USD 3.87 billion increases in sales.  Gap, Banana Republic and Old Navy stores found increase in profit at 31% to 64 cents a share. Gap's higher yields in the second quarter are the sixth time in a row that the company was able to continue its momentum.