In February 2010, Finlay Enterprises noted a net loss of $3.8 million, sales worth $1.1 million and $8.9 million in receipts. Cash-on-hand amounted to $78.1 million for the US jewellery retailer, reports say.

The retailer had filed for chapter 11 bankruptcy protection in August 2009, and since then it has accounted a net loss of $95.3 million from merchandise sales of $273.9 million. Its total revenues for the period between August 2009 to February 2010, including repair and accommodation sales, amounted to $277.7 million, and cash receipts to $245 million.