Joe’s Jeans Inc. (Joe’s) is engaged in designing, developing and marketing its Joe’s products, which include denim jeans, related casual wear and accessories. The Company relies on third parties to manufacture its apparel products and for distribution and product fulfillment services. Joe’s sells its products to retailers, which include department stores, specialty stores, and distributors and through its retail stores. Its principal apparel products bear the Joe's brand name. Joe’s product line includes women’s, men’s and children’s denim jeans, pants, shirts, sweaters, jackets and other apparel products. Joe’s also offer women's handbags and clutches under a license agreement pursuant, to which it receives royalty payments based upon net sales. Children's product offerings include basic denim bottoms, tops, t-shirts and jackets for infants, toddlers, girls and boys.