Below here are the Total Reported US GAAP Earnings (Losses) From Continuing Operations for the Second Calendar Quarters of both 2017 and 2016 for each of these 3 largest US Leather and Leather Products Manufacturing Companies.
| Calendar | Calendar | ||||||||
| 2Q 17 | 2Q 16 | ||||||||
| US Manufacturing Companies | Calendar | US GAAP | US GAAP | Net | Net | ||||
| Other Than Oil & Gas and Technology | Most | 2Q 17 | Net | Net | Income | Income | |||
| Leather and Leather Products (SIC 3100s) | City | State | Recent | Month | Income | Income | Better | Better | |
| Stock Market Caps Above $1 Bil | HQs | HQs | FYE | End | (Loss) | (Loss) | (Worse) | (Worse) | |
| $ mils | $ mils | $ mils | % | ||||||
| Coach Inc | New York | NY | Jun17 | June17 | 152 | 82 | 70 | 85% | |
| Steven Madden Ltd | Long Island City | NY | Dec16 | June17 | 29 | 25 | 4 | 16% | |
| Wolverine World Wide | Rockford | MI | Dec16 | June17 | 21 | 24 | (3) | -13% | |
| Total all 3 | 202 | 131 | 71 | 54% | 
 
