Finlay Enterprises, Inc. (Finlay) is a retailer of fine jewelry in the United States that conducts business through its wholly owned subsidiary, Finlay Fine Jewelry Corporation (Finlay Jewelry). The Company manages its operations under two business segments: licensed department store based fine jewelry departments and stand-alone specialty jewelry stores, which consists of Bailey Banks & Biddle, Carlyle and Congress stores. As of January 31, 2009, Finlay operated a total of 674 locations, including 566 departments in seven host store groups in 38 states, as well as 108 stand-alone jewelry stores operating as 69 Bailey Banks & Biddle stores in 24 states, 34 Carlyle stores in nine states and five Congress stores located in southwest Florida.