Bed Bath & Beyond Inc. (BBBY) is an American chain of domestic merchandise retail stores in the United States, Puerto Rico, Canada and Mexico. Formed in 1971, the stores sell goods primarily for the bedroom and bathroom, as well as kitchen and dining room. The company is included in the S&P 500 and Global 1200 Indices and theNASDAQ-100 Index. It is also counted among the Fortune 500 and the Forbes Global 2000 as well. Since the liquidation of Linens 'n Things, Bed Bath & Beyond has had few major retail competitors except Walmart, Target, J. C. Penney, and some mid-sized players likePier 1 Imports. Companies such as Crate & Barrel, IKEA and the numerous Williams-Sonoma companies (e.g. Pottery Barn and West Elm) are competitors as well.