KEARNEY, Neb. — The Buckle, Inc. reported net income jumped 31.7 percent to $29.1 million, or 98 cents a share, on an 18.3 percent rise in sales to $207 million for the fourth quarter ended Feb. 2. This compares to net income of $22.1 million, or 77 cents a share, for the fourth quarter of fiscal 2006. Sales were $175 million. 

Comparable-store net sales for the period rose 18.7 percent. 

For the year, net income rose 35 percent to $75.2 million, or $2.53 a share, on a 16.9 percent sales gain to $619.9 million. This compares to $55.7 million, or $1.93 a share, for fiscal 2007. Comps rose 13.2 percent in the year. 

The Buckle, a young men’s and juniors specialty chain, operates 370 stores in 38 states.