Question-and-Answer Session
Operator
Thank you. [Operator Instructions].
Our first question is coming from the Dana Cohen of Banc of America. Please go ahead.
Dana Cohen - Banc of America
Hey guys, congratulations. I just want to actually just go over the gross margin issue, because even without the refiguring SG&A and gross margin, you would have de-leverage buying occupancy. And so, can you just talk a little bit more about that, what are your leverage points and why is there more de-leverage in that even excluding the refiguring?
James S. Scully - Executive Vice President and Chief Financial Officer
Sure, Dana. It’s Jim. I will talk? I will touch on the gross margins. Really in the B&O that you are talking about that we saw some de-leverage. We did mention that we did see 50 basis points in de-leverage associated with the madewell and crewcuts. We also in the second quarter had a little bit of pressure from non-comp occupancy as we ramped up our store expansion strategy. And we also have a little bit of pressure from the new concepts as we rolled them out, and we also had a little bit of incremental samples expense in Q2, which I would view as one-time issue and not an ongoing issue. I would say those issues drove the causes not having the leverage that you would seek in that not in the front.
Dana Cohen - Banc of America
So, what should we think on go forward basis than, excluding this one-time the allocation, what is--?
James S. Scully - Executive Vice President and Chief Financial Officer
I think what we saw going forward, Dana, is that it is mid single digit comps. And on a national basis, we had 4% comp, and on a realigned basis, we had a 6% comp. So, I think that’s part of the? we have always said on a mid single digit comp we would see it. So, I think the numbers come to bear when we say that.
Dana Cohen - Banc of America
Thank you.
Operator
Thank you. Our next question is coming from Randy Konik of Bear Stearns. Please go ahead.
Randal Konik - Bear Stearns
Thanks. Mickey, can you just give us your just your general thoughts on what the consumers doing out there? And then, from a fashion perspective, but also from a economic perspective, we heard a lot about more traffics going a little bit here, your actual comp to the quarter was slightly lower than you long range plans, can you just gave your thought there? And Jim, can you just give us the? what was the inventory per square foot at the end of the quarter? And where you planning inventories at the end of the third quarter on a per square foot basis? Thank you.
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