Finlay Enterprises Inc. has reported some financial figures for the first quarter ended May 3, 2008, although a complete outcome of financial results is expected on May 28, 2008. Finlay has earned an increase in sales of 26 percent amounting to $205.3 million. Its specialty jewellery stores, namely Carlyle, Congress, and Bailey Banks & Biddle, collectively delivered sales worth $77.7 million. The comparable store sales for the retailers dipped in the three months by 4.5 per cent.