RAPAPORT... Finlay Enterprises filed its monthly operating report for November 2009 with the U.S. Bankruptcy Court in New York, revealing that its sales of goods and repair services totaled $56.6 million for the month, compared with $37 million in October. The retailer's cost of goods sold in November was $44.4 million, while its cumulative sales since filing Chapter 11 on August 5, 2009 totaled $154.1 million.

Finlay's net profit for November was $24.4 million, but for the filing period to date, the company has recorded a net loss of $85.1 million, down from $109.4 million at the end of October. As of November 28, 2009, Finlay held assets of $184.8 million, compared with assets of $287.3 million on August 5. The retailer's cash on hand totaled $78.8 million at the end of November, up from $55.6 million in October.