0001649744-23-000008 | 10-K | XBRL Viewer

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
Document and Entity Information - USD ($) $ in Millions	Jan. 29, 2023	Mar. 15, 2023	Jul. 31, 2022
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Jan. 29, 2023
Document Transition Report	false
Entity File Number	001-37641
Entity Registrant Name	DULUTH HOLDINGS INC.
Entity Tax Identification Number	39-1564801
Entity Incorporation, State or Country Code	WI
Entity Address, Address Line One	201 East Front Street
Entity Address, City or Town	Mount Horeb
Entity Address, State or Province	WI
Entity Address, Postal Zip Code	53572
City Area Code	608
Local Phone Number	424-1544
Title of 12(b) Security	Class B Common Stock, No Par Value
Trading Symbol	DLTH
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 113.1
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--01-29
Entity Central Index Key	0001649744
Amendment Flag	false
Documents Incorporated by Reference	Portions of the registrant’s definitive proxy statement to be filed within 120 days of January 29, 2023 are incorporated by reference in this Annual Report on Form 10-K in response to Part III, Items 10, 11, 12, 13 and 14.
Auditor Firm ID	185
Auditor Location	Milwaukee, Wisconsin
Auditor Name	KPMG LLP
Class A Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		3,364,200
Class B Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		30,061,661

Consolidated Balance Sheets - USD ($) $ in Thousands	Jan. 29, 2023	Jan. 30, 2022
Current Assets:
Cash and cash equivalents	$ 45,548	$ 77,051
Receivables	6,041	5,455
Inventory, net	154,922	122,672
Prepaid expenses & other current assets	19,386	17,333
Prepaid catalog costs		10
Total current assets	225,897	222,521
Property and equipment, net	108,332	110,078
Operating lease right-of-use assets	131,753	120,911
Finance lease right-of-use assets, net	47,206	50,133
Available-for-sale security	5,539	6,554
Other assets, net	8,727	5,353
Total assets	527,454	515,550
Current liabilities:
Trade accounts payable	56,547	45,402
Accrued expenses and other current liabilities	40,815	47,504
Income tax payable	1,761	6,814
Current portion of operating lease liabilities	15,571	12,882
Current portion of finance lease liabilities	2,842	2,701
Current maturities of TRI long-term debt	768	693
Total current liabilities	118,304	115,996
Operating lease liabilities, less current portion	117,366	107,094
Finance lease liabilities, less current portion	37,425	40,267
TRI long-term debt, less current maturities	25,913	26,608
Deferred tax liabilities	1,249	2,867
Total liabilities	300,257	292,832
Commitments and contingencies
Shareholders’ equity:
Preferred stock, no par value; 10,000 shares authorized; no shares issued or outstanding as of January 29, 2023 and January 30, 2022
Treasury stock, at cost; 112 and 79 shares as of January 29, 2023 and January 30, 2022, respectively	(1,459)	(1,002)
Capital stock	98,842	95,515
Retained earnings	133,172	130,868
Accumulated other comprehensive income	(148)	489
Total shareholders' equity of Duluth Holdings Inc.	230,407	225,870
Noncontrolling interest	(3,210)	(3,152)
Total shareholders' equity	227,197	222,718
Total liabilities and shareholders' equity	527,454	515,550
Class A Common Stock [Member]
Shareholders’ equity:
Common stock
Class B Common Stock [Member]
Shareholders’ equity:
Common stock

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jan. 29, 2023	Jan. 30, 2022
Preferred stock, no par value
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Treasury stock, shares	112,000	53,000
Class A Common Stock [Member]
Common stock, no par value
Common stock, shares authorized	10,000,000	10,000,000
Common stock, shares issued	3,364,000	3,364,000
Common stock, shares outstanding	3,364,000	3,364,000
Class B Common Stock [Member]
Common stock, no par value
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	30,191,000	29,530,000
Common stock, shares outstanding	30,079,000	29,477,000

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Jan. 29, 2023	Jan. 30, 2022
Consolidated Statements of Operations [Abstract]
Net sales	$ 653,307	$ 698,584
Cost of goods sold (excluding depreciation and amortization)	309,872	321,260
Gross profit	343,435	377,324
Selling, general and administrative expenses	337,204	333,225
Operating income	6,231	44,099
Interest expense	3,653	4,717
Other income, net	376	55
Income before income taxes	2,954	39,437
Income tax expense	708	9,887
Net income	2,246	29,550
Less: Net loss attributable to noncontrolling interest	(58)	(152)
Net income attributable to controlling interest	$ 2,304	$ 29,702
Basic earnings per share (Class A and Class B):
Weighted average shares of common stock outstanding	32,772	32,618
Net income per share attributable to controlling interest	$ 0.07	$ 0.91
Diluted earnings per share (Class A and Class B):
Weighted average shares and equivalents outstanding	32,991	32,851
Net income per share attributable to controlling interest	$ 0.07	$ 0.90

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2023	Jan. 30, 2022
Consolidated Statements of Comprehensive Income [Abstract]
Net income	$ 2,246	$ 29,550
Other comprehensive income
Securities available-for-sale: Unrealized security (loss) income	(852)	590
Securities available-for-sale: Income tax (benefit) expense	(215)	149
Other comprehensive (loss) income	(637)	441
Comprehensive income	1,609	29,991
Comprehensive loss attributable to noncontrolling interest	(58)	(152)
Comprehensive income attributable to controlling interest	$ 1,667	$ 30,143

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income (loss) and other comprehensive income (loss), attributable to noncontrolling interests. Excludes changes in equity resulting from investments by owners and distributions to owners.

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Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income. Excludes changes in equity resulting from investments by owners and distributions to owners.

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Consolidated Statements of Shareholders’ Equity - USD ($) shares in Thousands, $ in Thousands	Capital Stock [Member]	Treasury Stock [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Loss [Member]	Noncontrolling Interest In Variable Interest Entities [Member]	Total
Beginning balance at Jan. 31, 2021	$ 92,875	$ (628)	$ 101,166	$ 48	$ (3,000)	$ 190,461
Beginning balance (in shares) at Jan. 31, 2021	32,841
Issuance of common stock	$ 594					594
Issuance of common stock, shares	265
Stock-based compensation	$ 2,046					2,046
Restricted stock forfeitures, shares	(9)
Restricted stock surrendered for taxes		(374)				(374)
Restricted stock surrendered for taxes, shares	(26)
Other comprehensive income (loss)				441		441
Net income			29,702		(152)	29,550
Ending balance at Jan. 30, 2022	$ 95,515	(1,002)	130,868	489	(3,152)	222,718
Ending balance (in shares) at Jan. 30, 2022	33,071
Issuance of common stock	$ 616					616
Issuance of common stock, shares	457
Stock-based compensation	$ 2,711					2,711
Restricted stock forfeitures, shares	(54)
Restricted stock surrendered for taxes		(457)				(457)
Restricted stock surrendered for taxes, shares	(31)
Other comprehensive income (loss)				(637)		(637)
Net income			2,304		(58)	2,246
Ending balance at Jan. 29, 2023	$ 98,842	$ (1,459)	$ 133,172	$ (148)	$ (3,210)	$ 227,197
Ending balance (in shares) at Jan. 29, 2023	33,443

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2023	Jan. 30, 2022
Cash flows from operating activities:
Net income	$ 2,246	$ 29,550
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	30,810	29,225
Stock based compensation	2,711	2,198
Deferred income taxes	(1,403)	(5,483)
Loss on disposal of property and equipment	1,392	398
Changes in operating assets and liabilities:
Receivables	(586)	(3,185)
Inventory	(32,250)	26,380
Prepaid expense & other assets	869	(2,438)
Software hosting implementation costs, net	(6,121)	(4,701)
Deferred catalog costs	10	1,004
Trade accounts payable	12,685	10,481
Income taxes payable	(5,053)	(765)
Accrued expenses and deferred rent obligations	(11,768)	9,865
Other	(365)	(845)
Noncash lease impacts	1,195	297
Net cash (used in) provided by operating activities	(5,628)	91,981
Cash flows from investing activities:
Purchases of property and equipment	(22,833)	(10,352)
Principal receipts from available-for-sale security	164	147
Proceeds from disposal of PP&E	28	55
Net cash used in investing activities	(22,641)	(10,150)
Cash flows from financing activities:
Proceeds from line of credit		5,000
Payments on line of credit		(5,000)
Proceeds from long term debt	25,000
Payments on long term debt	(25,000)	(48,250)
Payments on TRI long term debt	(692)	(623)
Payments on finance lease obligations	(2,701)	(2,559)
Shares withheld for tax payments on vested restricted stock	(457)	(374)
Other	616	442
Net cash used in financing activities	(3,234)	(51,364)
(Decrease) Increase in cash and cash equivalents	(31,503)	30,467
Cash and cash equivalents at beginning of period	77,051	46,584
Cash and cash equivalents at end of period	45,548	77,051
Supplemental disclosure of cash flow information:
Interest paid	3,653	3,747
Income taxes paid	7,223	16,161
Supplemental disclosure of non-cash information:
Unpaid liability to acquire property and equipment	$ 8,783	$ 3,151

Nature of Operations and Basis of Presentation	12 Months Ended
Nature of Operations and Basis of Presentation	Jan. 29, 2023
Nature of Operations and Basis of Presentation [Abstract]
Nature of Operations and Basis of Presentation	1. NATURE OF OPERATIONS AND BASIS OF PRESENTATION Nature of Operations Duluth Holdings Inc. (“Duluth Trading” or the “Company”), a Wisconsin corporation, is a lifestyle brand of men’s and women’s casual wear, workwear and accessories sold primarily through the Company’s own omnichannel platform. The Company’s products are marketed under the Duluth Trading Company brand, with the majority of products being exclusively developed and sold as Duluth Trading branded merchandise. In 2010, the Company initiated its omnichannel platform with the opening of its first store. Since then, Duluth Trading has expanded its retail presence, and as of January 29, 2023, the Company operated 62 retail stores and three outlet stores. The Company identifies its operating segments according to how its business activities are managed and evaluated. The Company continues to grow its omnichannel distribution network which allows the consumer to interact with the Company through a consistent customer experience whether on the Company website or at Company stores. The Company has one reportable external segment, consistent with the Company’s omnichannel business approach. The Company’s revenues generated outside the United States were insignificant. The Company has two classes of authorized common stock: Class A common stock and Class B common stock. The rights of holders of Class A common stock and Class B common stock are identical, except for voting and conversion rights. Each share of Class A common stock is entitled to ten votes per share and is convertible at any time into one share of Class B common stock. Each share of Class B common stock is entitled to one vote per share. The Company’s Class B common stock trades on the NASDAQ Global Select Market under the symbol “DLTH.” Basis of Presentation The consolidated financial statements are prepared in accordance with U.S. Generally Accepted Accounting Principles (“U.S. GAAP”). All significant intercompany balances and transactions have been eliminated in consolidation. The Company’s fiscal year ends on the Sunday nearest to January 31 of the following year. Fiscal 2022 and Fiscal 2021 ended on January 29, 2023 and January 30, 2022, respectively. Fiscal 2022 and Fiscal 2021 were a 52-week period. Seasonality of Business The Company’s business is affected by the pattern of seasonality common to most retail apparel businesses. Historically, the Company has recognized a significant portion of its revenue and operating profit in the fourth fiscal quarter of each year as a result of increased sales during the holiday season. ‎

Summary of Significant Accounting Policies

12 Months Ended

Jan. 29, 2023

Summary of Significant Accounting Policies [Abstract]

Summary of Significant Accounting Policies

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Principles of Consolidation

The accompanying consolidated financial statements consist of the accounts of Duluth Holdings Inc. and TRI Holdings, LLC (“TRI”) as a variable interest entity. See Note 6 “Variable Interest Entities” for further information.

Use of Estimates

The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Revenue Recognition

The Company’s revenue primarily consists of the sale of apparel, footwear and hard goods. Revenue for merchandise that is shipped to our customers from our fulfillment centers and stores is recognized upon shipment following customer payment, which is when the customer obtains control of the product and has the ability to direct the use of the product, including, among other options, the ability to redirect the product to a different shipping destination. Store revenue is recognized at the point of sale. The Company provides the customer the right of return on the product and revenue is adjusted based on an estimate of the expected returns based on historical rates as well as events that may cause changes to historical rates. See Note 5 “Accrued Expense and Other Liabilities” for the Company’s product returns reserve. Shipping and processing revenue generated from customer orders are included as a component of net sales and shipping and processing expense, including handling expense, is included as a component of selling, general and administrative expenses. Sales tax collected from customers and remitted to taxing authorities is excluded from revenue and is included in accrued expenses. A liability is recognized at the time a gift card is sold, and revenue is recognized at the time the gift card is redeemed for merchandise. See Note 8 “Revenue” for further information.

Cost of Goods Sold and Selling, General and Administrative Expenses

The following table illustrates the primary costs classified in cost of goods sold and selling, general and administrative expenses:


Cost of Goods Sold		Selling, General and Administrative Expenses
·	Direct cost of purchased merchandise	·	Payroll and payroll-related expenses
·	Inventory shrinkage and inventory adjustments due to obsolescence	·	Occupancy expenses related to stores and operations at the Company's headquarters, including utilities
·	Inbound freight	·	Depreciation and amortization
·	Freight from the Company's fulfillment centers to its stores	·	Advertising expenses including: television, digital and social media advertising; catalog production and mailing; and print advertising costs
		·	Freight associated with shipping product to customers
		·	Consulting and professional fees

Advertising and Catalog Expenses

The Company’s non-direct response advertising primarily consists of web marketing programs, social media and radio and television advertisements, which are expensed as they are incurred. The Company’s direct-response advertising consists of producing, printing and mailing catalogs, which are expensed upon receipt by customers.

Advertising and Catalog expenses were $76.3 million and $75.2 million for fiscal 2022 and fiscal 2021, respectively.

‎

Shipping and Processing

Shipping and processing revenue generated from customer orders has been classified as a component of net sales. Shipping and processing expense, including handling expense, has been classified as a component of selling, general and administrative expenses. The Company incurred shipping and processing expenses of $44.0 million and $44.3 million for fiscal 2022 and fiscal 2021, respectively.

Income Taxes

The Company accounts for income taxes and related accounts using the asset/liability method in accordance with ASC Topic 740, Income Taxes (“ASC 740”). Under ASC 740, the Company accrues income taxes payable or refundable and recognizes deferred tax assets and liabilities based on differences between U.S. GAAP and tax bases of assets and liabilities. The Company measures deferred tax assets and liabilities using enacted tax rates in effect for the years in which the differences are expected to reverse, and recognizes the effect of a change in enacted rates in the period of enactment. A valuation allowance is established if it is more likely than not that some portion or all of the deferred income tax asset will not be realized.

The Company establishes assets and liabilities for uncertain tax positions taken or expected to be taken in income tax returns, using a more-likely-than-not recognition threshold. The Company recognizes penalties and interest related to uncertain tax positions as income tax expense. See Note 9 “Income Taxes,” of these Notes to Consolidated Financial Statements for further discussion.

Concentrations of Credit Risk

Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash deposits. At various times during the year, the Company has certain cash balances deposited in financial institutions in excess of federally insured limits. The Company has not experienced any losses in such accounts and management believes it is not exposed to any significant credit risk.

Cash and Cash Equivalents

The Company considers short-term investments with original maturities of three months or less when purchased to be cash equivalents. As of January 29, 2023, Cash and cash equivalents consisted of cash, amounts receivable from credit card issuers and money market funds. Amounts receivable from credit card issuers are typically converted to cash within 2 to 4 days of the original sales transaction and are considered to be cash equivalents.

Significant Suppliers

The Company’s principal supplier of inventory accounted for 56% and 53% of total inventory expenditures in fiscal 2022 and fiscal 2021, respectively. The Company also had a second supplier that accounted for 11% and 8% of total inventory expenditures in fiscal 2022 and fiscal 2021, respectively.

Inventories

Inventory consists of finished goods stated at the lower of cost or net realizable value, with cost determined using the first-in, first-out valuation method. The Company records an inventory reserve for the anticipated loss associated with selling inventories below cost. Inventory reserve for excess, obsolete items and shrinkage was $1.8 million and $2.4 million as of January 29, 2023 and January 30, 2022, respectively with the majority of the decrease coming from the retail inventory shrinkage reserve.

Property and Equipment

Property and equipment consist of the following:



	January 29, 2023		January 30, 2022
(in thousands)
Land and land improvements	$	4,486	$	4,486
Leasehold improvements		49,450		48,093
Buildings		36,183		35,359
Vehicles		161		161
Warehouse equipment		25,951		17,735
Office equipment and furniture		53,713		53,607
Computer equipment		9,185		8,325
Software		36,260		34,207
		215,389		201,973
Accumulated depreciation and amortization		(118,989)		(97,473)
		96,400		104,500
Construction in progress		11,932		5,578
Property and equipment, net	$	108,332	$	110,078

The Company recorded depreciation expense of $26.7 million and $25.1 million for fiscal 2022 and fiscal 2021, respectively. The Company expenses as incurred all routine repair and maintenance costs that do not extend the estimated useful life of the asset.

Property and equipment are carried at cost and are generally depreciated using the straight-line method over the estimated useful lives. Leasehold improvements are depreciated over the shorter of the lease term or estimated useful life. Depreciable lives by major classification generally are as follows:


	Years
Land improvements			15
Leasehold improvements	3	-	15
Buildings			39
Vehicles			5
Warehouse equipment	7	-	10
Office equipment and furniture	7	-	10
Computer equipment	3	-	5
Software	3	-	5

‎

Prepaid Expenses and Other Assets

Prepaid expenses and other assets consist of the following:


	January 29, 2023		January 30, 2022
(in thousands)
Prepaid expenses & other current assets
Pending returns inventory, net	$	2,373	$	2,235
Current software hosting implementation costs, net		3,074		1,475
Other prepaid expenses		13,939		13,623
Prepaid expenses & other current assets	$	19,386	$	17,333

Other assets, net
Goodwill	$	402	$	402
Intangible assets, net		450		246
Non-current software hosting implementation costs		6,148		2,949
Other assets, net		1,727		1,756
Other assets, net	$	8,727	$	5,353

Software Hosting Implementation Costs

Software hosting implementation costs includes costs of implementation activities of certain cloud computing arrangements in accordance with Accounting Standards Update No. 2018-15, Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40). Amortization expense was $3.6 million and $1.8 million for fiscal 2022 and fiscal 2021, respectively. Accumulated amortization was $5.4 million and $2.0 million for fiscal 2022 and fiscal 2021, respectively. See Note 13 “Recent Accounting Pronouncements” for more information.

Goodwill

Goodwill represents the excess of purchase price over the fair value of net assets acquired. ASC Topic 350, Intangibles-Goodwill and Other, requires that goodwill be tested for impairment annually, or more often if an event or circumstance indicates that an impairment loss may have been incurred. The Company’s management uses its judgment in assessing whether goodwill may have become impaired between annual impairment tests. Indicators such as unexpected adverse business conditions, economic factors, competitive activities, loss of key personnel and acts by governments may signal that an asset has become impaired.

Management performed its annual qualitative assessment of goodwill as of December 31, 2022 and 2021 and determined that it was more likely than not that the fair value of the Company was greater than its carrying amount; as such, no further evaluation of goodwill was deemed necessary. No impairment was recognized for the years ended January 29, 2023 or January 30, 2022.

Intangible Assets and Other Assets

Intangible assets and other assets include loan origination fees and trade names which are amortized over their estimated useful lives ranging from three years to fifteen years. Other assets also include security deposits required by certain of the Company’s lease agreements and prepaid expenses. Amortization expense was $0.2 million for fiscal 2022 and fiscal 2021. Accumulated amortization was $0.8 million and $0.6 million as of January 29, 2023 and January 30, 2022, respectively.

Scheduled future amortization of amortizable other assets is as follows as of January 29, 2023:



Fiscal year
(in thousands)
2023	$	207
2024		191
2025		157
2026		92
2027		22
Thereafter		9
	$	678

Impairment of Long-Lived Assets

The Company’s long-lived assets are reviewed for impairment during the fourth quarter, or whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. If the sum of the expected undiscounted cash flows is less than the carrying value of the related asset or group of assets, a loss is recognized for the difference between the fair value and the carrying value of the asset or group of assets. Such analyses necessarily involve judgment.

For fiscal 2022, management did not identify any events or changes in circumstances that indicated the potential impairment of long-lived assets.

Store Pre-opening Costs

Store pre-opening costs are expensed as incurred and are included in selling, general and administrative expenses.

Stock-Based Compensation

In connection with the IPO, the Company adopted the 2015 Equity Incentive Plan of Duluth Holdings Inc. (“2015 Plan”), which provides compensation alternatives such as stock options, shares, restricted stock, restricted stock units, deferred stock and performance share units, using or based on the Company’s Class B common stock.

The Company accounts for its stock-based compensation plan in accordance with ASC Topic 718, Stock Compensation, which requires the Company to measure all share-based payments at grant date fair value and recognize the cost over the requisite service period of the award. Restricted stock issued to board members generally vests over a period of one year. Restricted stock issued to key employees and executives typically vests over a period of three years to five years based on the terms for each individual award. The fair value of the restricted stock is determined based on the market value of the Company’s Class B common stock on the grant date. Restricted stock forfeitures are recognized as incurred.

Total stock compensation expense associated with restricted stock recognized by the Company was $2.7 million and $2.0 million for fiscal 2022 and fiscal 2021, respectively, and is included in selling, general and administrative expenses on the Consolidated Statements of Operations.

The following is a summary of the activity in the Company’s unvested restricted stock during the years ended January 29, 2023 and January 30, 2022:



		Weighted average
		grant date
		fair value
	Shares	per share
Outstanding at January 31, 2021	338,239		9.74
Granted	227,740		15.35
Vested	(151,408)		8.21
Forfeited	(9,237)		13.06
Outstanding at January 30, 2022	405,334		13.54
Granted	392,497		10.99
Vested	(124,773)		13.44
Forfeited	(54,286)		12.20
Outstanding at January 29, 2023	618,772	$	12.05

At January 29, 2023, the Company had unrecognized compensation expense of $4.9 million related to the restricted stock awards, which is expected to be recognized over a weighted average period of 2.4 years.

Treasury Stock

Treasury stock consists of shares withheld in lieu of tax payments when restricted stock vests using the treasury cost method and is classified in the Consolidated Balance Sheets as a reduction to shareholders’ equity.

Taxes Collected from Customers

The Company presents all non-income government-assessed taxes (sales, use and value-added taxes) collected from its customers and remitted to governmental agencies on a net basis (excluded from revenue) in its consolidated financial statements.

Other Comprehensive Income

Other comprehensive income or loss represents the change in equity from non-shareholder or non-member transactions, which is not included in the statements of earnings but is reported as a separate component of shareholders’ equity. For fiscal 2022 and fiscal 2021, other comprehensive income consists of changes in unrealized gains and losses on the Company’s available-for-sale securities, net of taxes.

Fair Value Measurements

ASC Topic 820, Fair Value Measurements and Disclosures (“ASC 820”), defines fair value as the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market participants at the measurement date (i.e., an exit price). The exit price is based on the amount that the holder of the asset or liability would receive or need to pay in an actual transaction (or in a hypothetical transaction if an actual transaction does not exist) at the measurement date. ASC 820 describes a fair value hierarchy based on three levels of inputs that may be used to measure fair value, of which the first two are considered observable and the last unobservable, as follows:

Level 1 – Quoted prices in active markets for identical assets or liabilities.

Level 2 – Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

‎

The Company’s assets and liabilities measured at fair value are categorized as Level 1 or Level 3 instruments. The fair value of the Company’s money market account is obtained from real-time quotes for transactions in active exchange markets involving identical assets (Level 1). The fair value of the Company’s available-for-sale security was valued based on a discounted cash flow method (Level 3), which incorporates the U.S. Treasury yield curve, credit information and an estimate of future cash flows. During fiscal 2022, certain changes in the inputs did impact the fair value of the available-for-sale security. The calculated fair value is based on estimates that are subjective in nature and involve uncertainties and matters of significant judgement and, therefore, cannot be determined with precision. Changes in assumptions could significantly affect the estimates.

The amortized cost and fair value of the Company’s money market account and available-for-sale security along with the corresponding amount of gross unrealized gains and losses recognized in accumulated other comprehensive income are as follows.


	January 29, 2023
	Cost or		Gross		Gross
	Amortized		Unrealized		Unrealized		Estimated
	Cost		Gains		Losses		Fair Value
(in thousands)
Level 1 security:
Money market funds	$	25,031	$	—	$	—	$	25,031

Level 3 security:
Corporate trust	$	5,737	$	—	$	(198)	$	5,539

January 30, 2022

Cost or

Gross

Amortized

Unrealized

Estimated

Cost

Gains

Losses

Fair Value

(in thousands)

Level 3 security:

Corporate trust

5,900

654

—

6,554

The Company does not intend to sell the available-for-sale-security in the near term and does not believe that it will be required to sell the security. The Company reviews its security on a quarterly basis to monitor its exposure to other-than-temporary impairment.

No other-than-temporary impairment was recorded in the Consolidated Statements of Operations in fiscal 2022 or fiscal 2021.

The following table presents the future receipts related to the Company’s available-for-sale security by contractual maturity as of January 29, 2023.


	Amortized		Estimated
	Cost		Fair Value
(in thousands)
Within one year	$	181	$	168
After one year through five years		1,208		1,146
After five years through ten years		1,836		1,773
After ten years		2,512		2,452
Total	$	5,737	$	5,539

The carrying values and fair values of other financial instruments in the Consolidated Balance Sheets are as follows:


	January 29, 2023				January 30, 2022
(in thousands)		Carrying Amount		Fair Value		Carrying Amount		Fair Value
TRI Long-term debt, including short-term portion	$	26,681	$	26,172	$	27,301	$	27,804

The above long-term debt, including the short-term portion is attributable to the consolidation of TRI in accordance with ASC Topic 810, Consolidation. The fair value was also based on a discounted cash flow method (Level 3) based on credit information and an estimate of future cash flows.

Leases

12 Months Ended

Jan. 29, 2023

Leases [Abstract]

Leases

3. LEASES

Based on the criteria set forth in ASC Topic 842, Leases (“ASC 842”), the Company recognizes ROU assets and lease liabilities related to leases on the Company’s Consolidated Balance Sheets. The Company determines if an arrangement is, or contains, a lease at inception. ROU assets represent the right to use an underlying asset for the lease term and lease liabilities reflect the obligation to make lease payments arising from the lease. At any given time during the lease term, the lease liability represents the present value of the remaining lease payments and the ROU asset is measured at the amount of the lease liability, adjusted for pre-paid rent, unamortized initial direct costs and the remaining balance of lease incentives received. Both the lease ROU asset and liability are reduced to zero at the end of the lease.

The Company leases retail space under non-cancelable lease agreements, which expire on various dates through 2041. Substantially all of these arrangements are store leases. Store leases generally have initial lease terms ranging from five years to fifteen years with renewal options and rent escalation provisions. At the commencement of a lease, the Company includes only the initial lease term as the option to extend is not reasonably certain. The Company does not record leases with a lease term of 12 months or less on the Company’s Consolidated Balance Sheets.

When calculating the lease liability on a discounted basis, the Company applies its estimated discount rate. The Company bases this discount rate on a collateralized interest rate as well as publicly available data for instruments with similar characteristics.

In addition to rent payments, leases for retail space contain payments for real estate taxes, insurance costs, common area maintenance, and utilities that are not fixed. The Company accounts for these costs as variable payments and does not include such costs as a lease component.

The expense components of the Company’s leases reflected on the Company’s Consolidated Statement of Operations were as follows:


	Consolidated Statement of Operations	January 29, 2023		January 30, 2022
(in thousands)
Finance lease
Amortization of right-of-use ‎ assets	Selling, general and administrative expenses	$	3,361	$	3,358
Interest on lease liabilities	Interest expense		1,822		1,933
Total finance lease expense		$	5,183	$	5,291
Operating lease expense	Selling, general and administrative expenses	$	18,725	$	16,326
Amortization of build-to-suit leases capital contribution	Selling, general and administrative expenses		1,284		1,291
Variable lease expense	Selling, general and administrative expenses		10,380		8,505
Total lease expense		$	35,572	$	31,413

‎

Other information related to leases were as follows:



	January 29, 2023		January 30, 2022
(in thousands)
Cash paid for amounts included in the measurement of lease liabilities:
Financing cash flows from finance leases	$	2,701	$	2,559
Operating cash flows from finance leases	$	1,822	$	1,932
Operating cash flows from operating leases	$	18,477	$	15,792

Right-of-use assets obtained in exchange for lease liabilities:
Operating leases	$	25,297	$	15,230

Weighted-average remaining lease term (in years):
Finance leases		11		12
Operating leases		8		9

Weighted-average discount rate:
Finance leases		4.4%		4.4%
Operating leases		4.1%		4.1%

Future minimum lease payments under the non-cancellable leases are as follows as of January 29, 2023:



		Finance	Operating
Fiscal year		Leases	Leases
(in thousands)
2023	$	4,551	$	20,553
2024		4,736		20,176
2025		5,099		19,509
2026		3,993		18,653
2027		3,993		17,400
Thereafter		29,231		60,905
Total future minimum lease payments	$	51,603	$	157,196
Less - Discount		11,336		24,259
Lease liability	$	40,267	$	132,937

Total rent expense under non-cancellable leases was $20.0 million and $17.6 million for fiscal 2022 and fiscal 2021, respectively.

Debt and Credit Agreement

12 Months Ended

Jan. 29, 2023

Debt and Credit Agreement [Abstract]

Debt and Credit Agreement

4. DEBT AND CREDIT AGREEMENT

Debt consists of the following:


	January 29, 2023		January 30, 2022
(in thousands)
TRI Senior Secured Note	$	23,181	$	23,801
TRI Note		3,500		3,500
	$	26,681	$	27,301
Less: current maturities		768		693
TRI Long-term debt	$	25,913	$	26,608

TRI Holdings, LLC

TRI entered into a senior secured note (“TRI Senior Secured Note”) with an original balance of $26.7 million. The TRI Senior Secured Note is scheduled to mature on October 15, 2038 and requires installment payments with an interest rate of 4.95%. See Note 6 “Variable Interest Entities” for further information.

TRI entered into a promissory note (“TRI Note”) with an original balance of $3.5 million. The TRI Note is scheduled to mature in November 2038 and requires annual interest payments at a rate of 3.05%, with a final balloon payment due in November 2038.

While the above notes are consolidated in accordance with ASC Topic 810, Consolidation, the Company is not the guarantor nor the obligor of these notes.

Credit Agreement

On May 17, 2018, the Company entered into a credit agreement (the “Credit Agreement”) which provided for borrowing availability of up to $80.0 million in revolving credit and associated swing line (the “Revolver”) and borrowing availability of up to $50.0 million in a delayed draw term loan (“DDTL”), for a total credit facility of $130.0 million. On April 30, 2020, the Credit Agreement was amended to include an incremental DDTL of $20.5 million (the “Incremental DDTL”) that was available to draw upon before March 31, 2021, and matured on April 29, 2021, for a total credit facility of $150.5 million. The loan covenants were also amended to allow for greater flexibility during the Company’s peak borrowing periods in fiscal 2020. The interest rate applicable to the Revolver or DDTL was a fixed rate for a one-, two-, three- or six-month interest period equal to LIBOR (with a 1% floor) for such interest period plus a margin of 225 to 300 basis points, based upon the Company’s rent adjusted leverage ratio. The interest rate applicable to the Incremental DDTL was also a fixed rate over the aforementioned interest periods equal to LIBOR (with a 1% floor) for such interest period plus a margin of 275 to 350 basis points.

On May 14, 2021, the Company terminated the Credit Agreement, and entered into a new credit agreement (the “New Credit Agreement”), which was treated as a modification for accounting purposes. The New Credit Agreement originally matured on May 14, 2026 and provided for borrowings of up to $150.0 million that were available under a revolving senior credit facility, with a $5.0 million sublimit for issuance of standby letters of credit, as well as a $10.0 million sublimit for swing line loans. At the Company’s option, the interest rate applicable to the revolving senior credit facility was a floating rate equal to: (i) the Bloomberg Short-Term Bank Yield Index rate (“BSBY”) plus the applicable rate of 1.25% to 2.00% determined based on the Company’s rent adjusted leverage ratio, or (ii) the base rate plus the applicable rate of 0.25% to 1.00% based on the Company’s rent adjusted leverage ratio. The New Credit Agreement is secured by essentially all Company assets and requires the Company to maintain compliance with certain financial and non-financial covenants, including a maximum rent adjusted leverage ratio and a minimum fixed charge coverage ratio as defined in the New Credit Agreement.

On July 8, 2022, the Company entered into the First Amendment to the New Credit Agreement (the “First Amendment”), which was treated as a modification for accounting purposes. The First Amendment amends the New Credit Agreement in order to (i) increase the revolving commitment from $150.0 million to $200.0 million; (ii) extend the maturity date from May 14, 2026 to July 8, 2027; (iii) amend the pricing index to replace BSBY with the Term Secured Overnight Financing Rate; and (iv) to reduce the commitment fee in some instances.

As of January 29, 2023, and for the fiscal year then ended, the Company was in compliance with all financial and non-financial covenants in the New Credit Agreement.

Future principal maturities of all TRI debt, excluding unamortized financing fees of $1.2 million associated with the TRI debt are as follows as of January 29, 2023:


Fiscal year
(in thousands)
2023	$	768
2024		847
2025		931
2026		1,020
2027		1,114
Thereafter		23,158
	$	27,838

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-URI http://asc.fasb.org/topic&trid=2208564

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1B
-Subparagraph (h)
-URI http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Subparagraph (c)
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-Subparagraph (d)
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-Publisher FASB
-Name Accounting Standards Codification
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-Subparagraph (SX 210.4-08(c))
-URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

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+ Details

Accrued Expenses and Other Current Liabilities

12 Months Ended

Jan. 29, 2023

Accrued Expenses and Other Current Liabilities [Abstract]

Accrued Expenses and Other Current Liabilities

5. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consist of the following:


	January 29, 2023		January 30, 2022
(in thousands)
Salaries and benefits	$	2,404	$	11,773
Deferred revenue		10,249		10,791
Freight		7,193		8,942
Product returns		5,168		5,439
Unpaid purchases of property & equipment		6,271		794
Accrued advertising		2,020		600
Other		7,510		9,165
Total accrued expenses and other current liabilities	$	40,815	$	47,504

Variable Interest Entities

12 Months Ended

Jan. 29, 2023

Variable Interest Entities [Abstract]

Variable Interest Entities

6. VARIABLE INTEREST ENTITIES

Based upon the criteria set forth in ASC 810, Consolidation, the Company consolidates variable interest entities (“VIEs”) in which it has a controlling financial interest and is therefore deemed the primary beneficiary. A controlling financial interest will have both of the following characteristics: (a) the power to direct the VIE activities that most significantly impact economic performance; and (b) the obligation to absorb the VIE losses and the right to receive benefits that are significant to the VIE. The Company has determined that it was the primary beneficiary of one VIE as of January 29, 2023 and January 30, 2022.

The Company leases the Company’s headquarters in Mt. Horeb, Wisconsin from TRI. In conjunction with the lease, the Company originally invested $6.3 million in a trust that loaned funds to TRI for the construction of the Company’s headquarters. TRI is a Wisconsin limited liability company whose primary purpose and activity is to own this real property. The Company considers itself the primary beneficiary for TRI as the Company has both the power to direct the activities that most significantly impact the entity’s economic performance and is expected to receive benefits that are significant to TRI. As the Company is the primary beneficiary, it consolidates TRI and the lease is eliminated in consolidation. The Company does not consolidate the trust as the Company is not the primary beneficiary.

‎

The Consolidated Balance Sheets include the following amounts as a result of the consolidation of TRI as of January 29, 2023 and January 30, 2022.


	January 29, 2023		January 30, 2022
(in thousands)
Cash	$	20	$	21
Property and equipment, net		23,612		24,180
Total assets	$	23,632	$	24,201

Other current liabilities	$	161	$	52
Current maturities of TRI long-term debt		768		693
TRI long-term debt		25,913		26,608
Noncontrolling interest in VIE		(3,210)		(3,152)
Total liabilities and shareholders' equity	$	23,632	$	24,201

Earnings Per Share

12 Months Ended

Jan. 29, 2023

Earnings Per Share [Abstract]

Earnings Per Share

7. EARNINGS PER SHARE

Earnings per share is computed under the provisions of ASC 260, Earnings Per Share. Basic earnings per share is based on the weighted average number of common shares outstanding for the period. Diluted earnings per share is based on the weighted average number of common shares plus the effect of dilutive potential common shares outstanding during the period using the treasury stock method. Dilutive potential common shares include outstanding restricted stock and are considered only for dilutive earnings per share. The reconciliation of the numerator and denominator of the basic and diluted earnings per share calculation is as follows:



	Fiscal Year Ended
	January 29, 2023		January 30, 2022
(in thousands, except per share data)
Numerator - net income attributable to controlling interest	$	2,304	$	29,702
Denominator - weighted average shares (Class A and Class B)
Basic		32,772		32,618
Dilutive shares		219		233
Diluted		32,991		32,851
Earnings per share (Class A and Class B)
Basic	$	0.07	$	0.91
Diluted	$	0.07	$	0.90

Revenue

12 Months Ended

Jan. 29, 2023

Revenue [Abstract]

Revenue

8. REVENUE

The Company’s revenue primarily consists of the sale of apparel, footwear and hard goods. Revenue for merchandise that is shipped to our customers from our fulfillment centers and stores is recognized upon shipment. Store revenue is recognized at the point of sale, net of returns, and excludes taxes. Shipping and processing revenue generated from customer orders are included as a component of net sales and shipping and processing expense, including handling expense, is included as a component of selling, general and administrative expenses. Sales tax collected from customers and remitted to taxing authorities is excluded from revenue and is included in accrued expenses.

Sales disaggregated based upon sales channel is presented below.


	January 29, 2023		January 30, 2022
(in thousands)
Direct-to-consumer	$	412,123	$	438,464
Stores		241,184		260,120
	$	653,307	$	698,584

Contract Assets and Liabilities

The Company’s contract assets primarily consist of the right of return for amounts of inventory to be returned that is expected to be resold and is recorded in Prepaid expenses and other current assets on the Company’s Consolidated Balance Sheets. The Company’s contract liabilities primarily consist of gift card liabilities and are recorded upon issuance in Accrued expenses and other current liabilities under deferred revenue (see Note 5 “Accrued Expenses and Other Current Liabilities”) on the Company’s Consolidated Balance Sheets. Upon issuance of a gift card, a liability is established for its cash value. The gift card liability is relieved and revenues on gift cards are recorded at the time of redemption by the customer.

Contract assets and liabilities on the Company’s Consolidated Balance Sheets are presented in the following table:


	January 29, 2023		January 30, 2022
(in thousands)
Contract assets	$	2,373	$	2,235
Contract liabilities	$	10,249	$	10,791

Revenue from gift cards is recognized when the gift card is redeemed by the customer for merchandise, or as gift card breakage, an estimate of gift cards which will not be redeemed. The Company does not record breakage revenue when escheat liability to the relevant jurisdictions exists. Gift card breakage is recorded within Net sales on the Company’s Consolidated Statement of Operations. The following table provides the reconciliation of the contract liability related to gift cards:


	January 29, 2023		January 30, 2022
(in thousands)
Balance as of Beginning of Period	$	10,791	$	9,788
Gift cards sold		17,330		18,901
Gift cards redeemed		(16,265)		(16,047)
Gift card breakage		(1,607)		(1,851)
Balance as of End of Period	$	10,249	$	10,791

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-URI http://asc.fasb.org/topic&trid=49130388

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+ Details

Income Taxes

12 Months Ended

Jan. 29, 2023

Income Taxes [Abstract]

Income Taxes

9. INCOME TAXES

The components of income tax expense were as follows:


	Fiscal Year Ended


	January 29, 2023		January 30, 2022
(in thousands)
Current:
Federal	$	1,158	$	12,678
State		953		2,690
		2,111		15,368
Deferred:
Federal		(884)		(4,945)
State		(519)		(536)
		(1,403)		(5,481)
Total income tax expense	$	708	$	9,887

The tax effects of unrealized gains and losses on securities are components of other comprehensive income and therefore excluded from deferred tax expense.

Realization of the deferred tax asset over time is dependent upon the Company generating sufficient taxable earnings in future periods. In making the determination that the realization of the deferred tax was more likely than not, the Company considered several factors including its recent earnings history, its expected earnings in the future, and appropriate tax planning strategies. The Company believes it will be able to fully utilize its established deferred tax assets and therefore no valuation allowance has been established as of January 29, 2023 and January 30, 2022.

The reconciliation of income tax expense to the amount computed at the federal statutory rate was as follows:


	Fiscal Year Ended

	January 29, 2023				January 30, 2022
(in thousands)
Federal taxes at statutory rate	$	633	21.0	%	$	8,314	21.0	%
State and local income taxes, net of federal benefit		144	4.8	%		1,692	4.3	%
Research and development tax credits		(296)	(9.8)	%		(226)	(0.6)	%
Nondeductible Compensation		182	6.0	%		258	0.7	%
Other		45	1.5	%		(151)	(0.4)	%
Total income tax expense	$	708	23.5	%	$	9,887	25.0	%

Deferred income taxes reflect the net tax effects of temporary differences between U.S. GAAP and tax bases of assets and liabilities. Significant components of deferred tax assets and liabilities were as follows:



	January 29, 2023		January 30, 2022
(in thousands)
Deferred tax assets:
Returns allowance	$	1,304	$	1,367
Uniform inventory capitalization		3,735		3,042
Unrealized loss on investment		50		—
State credit		38		—
Lease liability		54,648		50,735
Accruals		303		2,361
Stock-based compensation		341		303
Advance payments		751		689
Unrecognized tax benefits		7		4
Charitable contributions		87		—
Research and development		1,288		—
State NOL		4		—
Total deferred tax assets		62,556		58,501

Deferred tax liabilities:
Property and equipment		8,439		8,815
Unrealized gain on investment		—		164
Prepaid expenses		822		927
Right-of-use asset		54,475		51,395
Goodwill and intangibles		69		67
Total deferred tax liabilities		63,805		61,368
Net deferred tax liabilities	$	1,249	$	2,867

Uncertain Tax Positions

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:


	January 29, 2023		January 30, 2022
(in thousands)
Balance beginning of year	$	297	$	259
Additions for tax positions in prior years		(2)		5
Additions for tax positions in current year		11		72
Statute of limitations		(19)		(39)
Balance at end of year	$	287	$	297

If recognized, $0.3 million of the Company’s unrecognized tax benefits as of January 29, 2023, would affect the Company’s effective tax rate. The Company does not anticipate that there will be a material change in the balance of the

unrecognized tax benefits in the next 12 months. Any interest and penalties related to uncertain tax positions are recorded in income tax expense. There were no material amounts recorded as tax expense for interest or penalties for the years ended January 29, 2032.

The Company files income tax returns in the United States federal jurisdiction and in various state jurisdictions. Federal tax returns for tax year 2019, and state tax returns for tax year 2018, are open for examination.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

+ Details

Retirement Plan

12 Months Ended

Jan. 29, 2023

Retirement Plan [Abstract]

Retirement Plan

10. RETIREMENT PLAN

The Company has a contributory 401(k) profit sharing plan (the “Plan”) which covers all employees who have attained age 21 and who have met minimum service requirements. The Company makes quarterly non-discretionary “safe harbor” matching contributions to the Plan equal to 100% of the basic contribution made by each participant on the first 3% of his or her compensation plus 50% of the basic contribution made by each participant on the next 2% of his or her compensation.

The Company is also permitted to make discretionary profit sharing contributions to the Plan. There were no profit sharing contributions for the plan year ended December 31, 2022.

The Company’s total expenses under the Plan were $2.3 million and $2.1 million for fiscal 2022 and fiscal 2021, respectively.

- Definition

The entire disclosure for retirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
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+ Details

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Jan. 29, 2023
Commitments and Contingencies [Abstract]
Commitments and Contingencies	11. COMMITMENTS AND CONTINGENCIES From time to time, the Company becomes involved in lawsuits and other claims arising from its ordinary course of business. Because of the uncertainties related to the incurrence, amount and range of loss on any pending litigation or claim, management is currently unable to predict the ultimate outcome of any litigation or claim, determine whether a liability has been incurred or make an estimate of the reasonably possible liability that could result from an unfavorable outcome. Management believes, after considering a number of factors and the nature of any outstanding litigation or claims, that the outcome will not have a material effect upon the Company’s results of operations, financial condition or cash flows. However, because of the unpredictable nature of these matters, the Company cannot provide any assurances regarding the outcome of any litigation or claim to which it is a party or the impact on it of an adverse ruling in such matters.

Recent Accounting Pronouncements

12 Months Ended

Jan. 29, 2023

Recent Accounting Pronouncements [Abstract]

Recent Accounting Pronouncements

12. RECENT ACCOUNTING PRONOUNCEMENTS

Recently Adopted Accounting Pronouncements

Intangibles – Goodwill and Other – Internal-use Software

On February 3, 2020, the Company adopted Accounting Standards Update (“ASU”) No. 2018-15, Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40) (“ASU 2018-15”) which provides additional guidance on the accounting for costs of implementation activities performed in a cloud computing arrangement that is a service contract. ASU 2018-15 requires a customer in a cloud computing arrangement that is a service contract to follow the new internal-use software guidance to determine which implementation costs to capitalize as assets or expense as incurred. The new internal-use software guidance requires that certain costs incurred during the application development stage be capitalized and other costs incurred during the preliminary project and post-implementation stages be expensed as they are incurred. The Company adopted ASU 2018-15 using the prospective method. In fiscal 2022 and 2021, $9.2 million and $4.4 million of capitalized costs associated with implementation activities, net of amortization are classified within Prepaid expenses & other current assets on the Company’s Consolidated Balance Sheets, respectively, and $3.6 million and $1.8 million of related amortization costs are included in Selling, general and administrative expenses on the Company’s Consolidated Statement of Operations, respectively.

Recently Issued Accounting Pronouncements Not Yet Adopted

Financial Instruments – Credit Losses – Measurement of Credit Losses on Financial Instruments

In June 2016, the FASB issued Accounting Standards Update No. 2016-13 “Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments,” (“ASU 2016-13”), which amends the impairment model by requiring entities to use a forward-looking approach based on expected losses to estimate credit losses on certain types of financial instruments, which include trade and other receivables, loans and held-to-maturity debt securities, to record an allowance for credit risk based on expected losses rather than incurred losses, otherwise known as “CECL”. In addition, this guidance changes the recognition for credit losses on available-for-sale debt securities, which can occur as a result of market and credit risk and requires additional disclosures. On November 15, 2019, the FASB issued ASU No. 2019-10 “Financial Instruments-Credit Losses (Topic 326), Derivatives and Hedging (Topic 815, and Leases (Topic 842),” (ASU 2019-10”), which provides framework to stagger effective dates for future major accounting standards and amends the effective dates for certain major new accounting standards to give implementation relief to certain types of entities. ASU 2019-10 amends the effective dates for ASU 2016-13 for smaller reporting companies with fiscal years beginning after December 15, 2022, and interim periods within those years. The Company adopted ASU 2016-13 on January 30, 2023, the first day of the Company’s first quarter for the fiscal year ending January 28, 2024, the Company’s fiscal year 2023. The Company not expect this standard to have a material impact on the Company’s consolidated financial statements.

- Definition

The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle.

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+ Details

Schedule II Valuation and Qualifying Accounts

12 Months Ended

Jan. 29, 2023

Schedule II Valuation And Qualifying Accounts [Abstract]

Schedule II Valuation and Qualifying Accounts

DULUTH HOLDINGS INC.

SCHEDULE II

VALUATION AND QUALIFYING ACCOUNTS

For the Years Ended January 29, 2023 and January 30, 2022

(Amounts in thousands)



			Charged to		Charged to
	Beginning		Cost and		Other				Ending
	Balance		Expenses		Accounts		Deductions		Balance
Inventory reserve
Year ended January 29, 2023	$	2,372	$	—	$	—	$	(535)	$	1,837
Year ended January 30, 2022		1,600	$	772	$	—	$	—	$	2,372

Product returns reserve
Year ended January 29, 2023	$	5,439	$	—	$	—	$	(271)	$	5,168
Year ended January 30, 2022		5,304	$	135	$	—	$	—	$	5,439

See accompanying Report of Independent Registered Public Accounting Firm.

‎

Nature of Operations and Basis of Presentation (Policy)	12 Months Ended
Nature of Operations and Basis of Presentation (Policy)	Jan. 29, 2023
Nature of Operations and Basis of Presentation [Abstract]
Nature of Operations	Nature of Operations Duluth Holdings Inc. (“Duluth Trading” or the “Company”), a Wisconsin corporation, is a lifestyle brand of men’s and women’s casual wear, workwear and accessories sold primarily through the Company’s own omnichannel platform. The Company’s products are marketed under the Duluth Trading Company brand, with the majority of products being exclusively developed and sold as Duluth Trading branded merchandise. In 2010, the Company initiated its omnichannel platform with the opening of its first store. Since then, Duluth Trading has expanded its retail presence, and as of January 29, 2023, the Company operated 62 retail stores and three outlet stores. The Company identifies its operating segments according to how its business activities are managed and evaluated. The Company continues to grow its omnichannel distribution network which allows the consumer to interact with the Company through a consistent customer experience whether on the Company website or at Company stores. The Company has one reportable external segment, consistent with the Company’s omnichannel business approach. The Company’s revenues generated outside the United States were insignificant. The Company has two classes of authorized common stock: Class A common stock and Class B common stock. The rights of holders of Class A common stock and Class B common stock are identical, except for voting and conversion rights. Each share of Class A common stock is entitled to ten votes per share and is convertible at any time into one share of Class B common stock. Each share of Class B common stock is entitled to one vote per share. The Company’s Class B common stock trades on the NASDAQ Global Select Market under the symbol “DLTH.”
Basis of Presentation	Basis of Presentation The consolidated financial statements are prepared in accordance with U.S. Generally Accepted Accounting Principles (“U.S. GAAP”). All significant intercompany balances and transactions have been eliminated in consolidation. The Company’s fiscal year ends on the Sunday nearest to January 31 of the following year. Fiscal 2022 and Fiscal 2021 ended on January 29, 2023 and January 30, 2022, respectively. Fiscal 2022 and Fiscal 2021 were a 52-week period.
Seasonality of Business	Seasonality of BusinessThe Company’s business is affected by the pattern of seasonality common to most retail apparel businesses. Historically, the Company has recognized a significant portion of its revenue and operating profit in the fourth fiscal quarter of each year as a result of increased sales during the holiday season.

Summary of Significant Accounting Policies (Policy)

12 Months Ended

Jan. 29, 2023

Summary of Significant Accounting Policies [Abstract]

Principles of Consolidation

Use of Estimates

Revenue Recognition

Cost of Goods Sold and Selling, General and Administrative Expenses

The following table illustrates the primary costs classified in cost of goods sold and selling, general and administrative expenses:


Cost of Goods Sold		Selling, General and Administrative Expenses
·	Direct cost of purchased merchandise	·	Payroll and payroll-related expenses
·	Inventory shrinkage and inventory adjustments due to obsolescence	·	Occupancy expenses related to stores and operations at the Company's headquarters, including utilities
·	Inbound freight	·	Depreciation and amortization
·	Freight from the Company's fulfillment centers to its stores	·	Advertising expenses including: television, digital and social media advertising; catalog production and mailing; and print advertising costs
		·	Freight associated with shipping product to customers
		·	Consulting and professional fees

Advertising and Catalog Expenses

Advertising and Catalog expenses were $76.3 million and $75.2 million for fiscal 2022 and fiscal 2021, respectively.

Shipping and Processing

Income Taxes

Concentrations of Credit Risk

Cash and Cash Equivalents

Significant Suppliers

Inventories

InventoriesInventory consists of finished goods stated at the lower of cost or net realizable value, with cost determined using the first-in, first-out valuation method. The Company records an inventory reserve for the anticipated loss associated with selling inventories below cost. Inventory reserve for excess, obsolete items and shrinkage was $1.8 million and $2.4 million as of January 29, 2023 and January 30, 2022, respectively with the majority of the decrease coming from the retail inventory shrinkage reserve.

Property and Equipment

Property and equipment consist of the following:



	January 29, 2023		January 30, 2022
(in thousands)
Land and land improvements	$	4,486	$	4,486
Leasehold improvements		49,450		48,093
Buildings		36,183		35,359
Vehicles		161		161
Warehouse equipment		25,951		17,735
Office equipment and furniture		53,713		53,607
Computer equipment		9,185		8,325
Software		36,260		34,207
		215,389		201,973
Accumulated depreciation and amortization		(118,989)		(97,473)
		96,400		104,500
Construction in progress		11,932		5,578
Property and equipment, net	$	108,332	$	110,078


	Years
Land improvements			15
Leasehold improvements	3	-	15
Buildings			39
Vehicles			5
Warehouse equipment	7	-	10
Office equipment and furniture	7	-	10
Computer equipment	3	-	5
Software	3	-	5

Prepaid Expenses and Other Assets

Prepaid expenses and other assets consist of the following:


	January 29, 2023		January 30, 2022
(in thousands)
Prepaid expenses & other current assets
Pending returns inventory, net	$	2,373	$	2,235
Current software hosting implementation costs, net		3,074		1,475
Other prepaid expenses		13,939		13,623
Prepaid expenses & other current assets	$	19,386	$	17,333

Other assets, net
Goodwill	$	402	$	402
Intangible assets, net		450		246
Non-current software hosting implementation costs		6,148		2,949
Other assets, net		1,727		1,756
Other assets, net	$	8,727	$	5,353

Software Hosting Implementation Costs

Goodwill

Intangible Assets and Other Assets

Scheduled future amortization of amortizable other assets is as follows as of January 29, 2023:



Fiscal year
(in thousands)
2023	$	207
2024		191
2025		157
2026		92
2027		22
Thereafter		9
	$	678

Impairment of Long-Lived Assets

For fiscal 2022, management did not identify any events or changes in circumstances that indicated the potential impairment of long-lived assets.

Store Pre-opening Costs

Store pre-opening costs are expensed as incurred and are included in selling, general and administrative expenses.

Stock-Based Compensation

The following is a summary of the activity in the Company’s unvested restricted stock during the years ended January 29, 2023 and January 30, 2022:



		Weighted average
		grant date
		fair value
	Shares	per share
Outstanding at January 31, 2021	338,239		9.74
Granted	227,740		15.35
Vested	(151,408)		8.21
Forfeited	(9,237)		13.06
Outstanding at January 30, 2022	405,334		13.54
Granted	392,497		10.99
Vested	(124,773)		13.44
Forfeited	(54,286)		12.20
Outstanding at January 29, 2023	618,772	$	12.05

Treasury Stock

Taxes Collected from Customers

Other Comprehensive Income

Fair Value Measurements

Level 1 – Quoted prices in active markets for identical assets or liabilities.

Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

‎


	January 29, 2023
	Cost or		Gross		Gross
	Amortized		Unrealized		Unrealized		Estimated
	Cost		Gains		Losses		Fair Value
(in thousands)
Level 1 security:
Money market funds	$	25,031	$	—	$	—	$	25,031

Level 3 security:
Corporate trust	$	5,737	$	—	$	(198)	$	5,539

January 30, 2022

Cost or

Gross

Amortized

Unrealized

Estimated

Cost

Gains

Losses

Fair Value

(in thousands)

Level 3 security:

Corporate trust

5,900

654

—

6,554

No other-than-temporary impairment was recorded in the Consolidated Statements of Operations in fiscal 2022 or fiscal 2021.

The following table presents the future receipts related to the Company’s available-for-sale security by contractual maturity as of January 29, 2023.


	Amortized		Estimated
	Cost		Fair Value
(in thousands)
Within one year	$	181	$	168
After one year through five years		1,208		1,146
After five years through ten years		1,836		1,773
After ten years		2,512		2,452
Total	$	5,737	$	5,539

The carrying values and fair values of other financial instruments in the Consolidated Balance Sheets are as follows:


	January 29, 2023				January 30, 2022
(in thousands)		Carrying Amount		Fair Value		Carrying Amount		Fair Value
TRI Long-term debt, including short-term portion	$	26,681	$	26,172	$	27,301	$	27,804

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Jan. 29, 2023

Summary of Significant Accounting Policies [Abstract]

Schedule of Property and Equipment



	January 29, 2023		January 30, 2022
(in thousands)
Land and land improvements	$	4,486	$	4,486
Leasehold improvements		49,450		48,093
Buildings		36,183		35,359
Vehicles		161		161
Warehouse equipment		25,951		17,735
Office equipment and furniture		53,713		53,607
Computer equipment		9,185		8,325
Software		36,260		34,207
		215,389		201,973
Accumulated depreciation and amortization		(118,989)		(97,473)
		96,400		104,500
Construction in progress		11,932		5,578
Property and equipment, net	$	108,332	$	110,078

Property and Equipment Depreciable Lives by Major Classification


	Years
Land improvements			15
Leasehold improvements	3	-	15
Buildings			39
Vehicles			5
Warehouse equipment	7	-	10
Office equipment and furniture	7	-	10
Computer equipment	3	-	5
Software	3	-	5

Schedule of Prepaid Expenses and Other Assets


	January 29, 2023		January 30, 2022
(in thousands)
Prepaid expenses & other current assets
Pending returns inventory, net	$	2,373	$	2,235
Current software hosting implementation costs, net		3,074		1,475
Other prepaid expenses		13,939		13,623
Prepaid expenses & other current assets	$	19,386	$	17,333

Other assets, net
Goodwill	$	402	$	402
Intangible assets, net		450		246
Non-current software hosting implementation costs		6,148		2,949
Other assets, net		1,727		1,756
Other assets, net	$	8,727	$	5,353

Scheduled Future Amortization of Amortizable Other Assets



Fiscal year
(in thousands)
2023	$	207
2024		191
2025		157
2026		92
2027		22
Thereafter		9
	$	678

Summary of Activity in Unvested Restricted Stock



		Weighted average
		grant date
		fair value
	Shares	per share
Outstanding at January 31, 2021	338,239		9.74
Granted	227,740		15.35
Vested	(151,408)		8.21
Forfeited	(9,237)		13.06
Outstanding at January 30, 2022	405,334		13.54
Granted	392,497		10.99
Vested	(124,773)		13.44
Forfeited	(54,286)		12.20
Outstanding at January 29, 2023	618,772	$	12.05

Amortized Cost, Fair Value, and Corresponding Amount of Gross Unrealized Gains and Losses Recognized in AOCI of Available-for-Sale Security


	January 29, 2023
	Cost or		Gross		Gross
	Amortized		Unrealized		Unrealized		Estimated
	Cost		Gains		Losses		Fair Value
(in thousands)
Level 1 security:
Money market funds	$	25,031	$	—	$	—	$	25,031

Level 3 security:
Corporate trust	$	5,737	$	—	$	(198)	$	5,539

January 30, 2022

Cost or

Gross

Amortized

Unrealized

Estimated

Cost

Gains

Losses

Fair Value

(in thousands)

Level 3 security:

Corporate trust

5,900

654

—

6,554

Future Principal Receipts Related to Available-For-Sale Security by Contractual Maturity


	Amortized		Estimated
	Cost		Fair Value
(in thousands)
Within one year	$	181	$	168
After one year through five years		1,208		1,146
After five years through ten years		1,836		1,773
After ten years		2,512		2,452
Total	$	5,737	$	5,539

Carrying Values and Fair Values of Other Financial Instruments in Consolidated Balance Sheets


	January 29, 2023				January 30, 2022
(in thousands)		Carrying Amount		Fair Value		Carrying Amount		Fair Value
TRI Long-term debt, including short-term portion	$	26,681	$	26,172	$	27,301	$	27,804

Leases (Tables)

12 Months Ended

Jan. 29, 2023

Leases [Abstract]

Expense Components Leases Reflected Consolidated Statement of Operations


	Consolidated Statement of Operations	January 29, 2023		January 30, 2022
(in thousands)
Finance lease
Amortization of right-of-use ‎ assets	Selling, general and administrative expenses	$	3,361	$	3,358
Interest on lease liabilities	Interest expense		1,822		1,933
Total finance lease expense		$	5,183	$	5,291
Operating lease expense	Selling, general and administrative expenses	$	18,725	$	16,326
Amortization of build-to-suit leases capital contribution	Selling, general and administrative expenses		1,284		1,291
Variable lease expense	Selling, general and administrative expenses		10,380		8,505
Total lease expense		$	35,572	$	31,413

Other Information Related to Leases



	January 29, 2023		January 30, 2022
(in thousands)
Cash paid for amounts included in the measurement of lease liabilities:
Financing cash flows from finance leases	$	2,701	$	2,559
Operating cash flows from finance leases	$	1,822	$	1,932
Operating cash flows from operating leases	$	18,477	$	15,792

Right-of-use assets obtained in exchange for lease liabilities:
Operating leases	$	25,297	$	15,230

Weighted-average remaining lease term (in years):
Finance leases		11		12
Operating leases		8		9

Weighted-average discount rate:
Finance leases		4.4%		4.4%
Operating leases		4.1%		4.1%

Future Minimum Lease Payments Under Non-Cancellable Leases



		Finance	Operating
Fiscal year		Leases	Leases
(in thousands)
2023	$	4,551	$	20,553
2024		4,736		20,176
2025		5,099		19,509
2026		3,993		18,653
2027		3,993		17,400
Thereafter		29,231		60,905
Total future minimum lease payments	$	51,603	$	157,196
Less - Discount		11,336		24,259
Lease liability	$	40,267	$	132,937

Debt and Credit Agreement (Tables)

12 Months Ended

Jan. 29, 2023

Debt and Credit Agreement [Abstract]

Schedule of Debt


	January 29, 2023		January 30, 2022
(in thousands)
TRI Senior Secured Note	$	23,181	$	23,801
TRI Note		3,500		3,500
	$	26,681	$	27,301
Less: current maturities		768		693
TRI Long-term debt	$	25,913	$	26,608

Future Principal Maturities of All TRI Debt And Credit Agreement


Fiscal year
(in thousands)
2023	$	768
2024		847
2025		931
2026		1,020
2027		1,114
Thereafter		23,158
	$	27,838

Accrued Expenses and Other Current Liabilities (Tables)

12 Months Ended

Jan. 29, 2023

Accrued Expenses and Other Current Liabilities [Abstract]

Schedule of Accrued Expenses and Other Current Liabilities


	January 29, 2023		January 30, 2022
(in thousands)
Salaries and benefits	$	2,404	$	11,773
Deferred revenue		10,249		10,791
Freight		7,193		8,942
Product returns		5,168		5,439
Unpaid purchases of property & equipment		6,271		794
Accrued advertising		2,020		600
Other		7,510		9,165
Total accrued expenses and other current liabilities	$	40,815	$	47,504

Variable Interest Entities (Tables)

12 Months Ended

Jan. 29, 2023

Variable Interest Entities [Abstract]

Schedule Assets and Liabilities of Variable Interest Entity


	January 29, 2023		January 30, 2022
(in thousands)
Cash	$	20	$	21
Property and equipment, net		23,612		24,180
Total assets	$	23,632	$	24,201

Other current liabilities	$	161	$	52
Current maturities of TRI long-term debt		768		693
TRI long-term debt		25,913		26,608
Noncontrolling interest in VIE		(3,210)		(3,152)
Total liabilities and shareholders' equity	$	23,632	$	24,201

- Definition

Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

+ References + Details

Earnings Per Share (Tables)

12 Months Ended

Jan. 29, 2023

Earnings Per Share [Abstract]

Reconciliation of Numerator and Denominator of Basic and Diluted (Loss) Earnings Per Share



	Fiscal Year Ended
	January 29, 2023		January 30, 2022
(in thousands, except per share data)
Numerator - net income attributable to controlling interest	$	2,304	$	29,702
Denominator - weighted average shares (Class A and Class B)
Basic		32,772		32,618
Dilutive shares		219		233
Diluted		32,991		32,851
Earnings per share (Class A and Class B)
Basic	$	0.07	$	0.91
Diluted	$	0.07	$	0.90

Revenue (Tables)

12 Months Ended

Jan. 29, 2023

Revenue [Abstract]

Sales Disaggregated Based Upon Sales Channel


	January 29, 2023		January 30, 2022
(in thousands)
Direct-to-consumer	$	412,123	$	438,464
Stores		241,184		260,120
	$	653,307	$	698,584

Contract Assets and Liabilities on Consolidated Balance Sheets


	January 29, 2023		January 30, 2022
(in thousands)
Contract assets	$	2,373	$	2,235
Contract liabilities	$	10,249	$	10,791

Reconciliation of Contract Liability Related to Gift Cards


	January 29, 2023		January 30, 2022
(in thousands)
Balance as of Beginning of Period	$	10,791	$	9,788
Gift cards sold		17,330		18,901
Gift cards redeemed		(16,265)		(16,047)
Gift card breakage		(1,607)		(1,851)
Balance as of End of Period	$	10,249	$	10,791

Income Taxes (Tables)

12 Months Ended

Jan. 29, 2023

Income Taxes [Abstract]

Components of Income Tax Expense


	Fiscal Year Ended


	January 29, 2023		January 30, 2022
(in thousands)
Current:
Federal	$	1,158	$	12,678
State		953		2,690
		2,111		15,368
Deferred:
Federal		(884)		(4,945)
State		(519)		(536)
		(1,403)		(5,481)
Total income tax expense	$	708	$	9,887

Reconciliation of Income Tax Expense to Amount Computed at Federal Statutory Rate


	Fiscal Year Ended

	January 29, 2023				January 30, 2022
(in thousands)
Federal taxes at statutory rate	$	633	21.0	%	$	8,314	21.0	%
State and local income taxes, net of federal benefit		144	4.8	%		1,692	4.3	%
Research and development tax credits		(296)	(9.8)	%		(226)	(0.6)	%
Nondeductible Compensation		182	6.0	%		258	0.7	%
Other		45	1.5	%		(151)	(0.4)	%
Total income tax expense	$	708	23.5	%	$	9,887	25.0	%

Significant Components of Deferred Tax Assets and Liabilities



	January 29, 2023		January 30, 2022
(in thousands)
Deferred tax assets:
Returns allowance	$	1,304	$	1,367
Uniform inventory capitalization		3,735		3,042
Unrealized loss on investment		50		—
State credit		38		—
Lease liability		54,648		50,735
Accruals		303		2,361
Stock-based compensation		341		303
Advance payments		751		689
Unrecognized tax benefits		7		4
Charitable contributions		87		—
Research and development		1,288		—
State NOL		4		—
Total deferred tax assets		62,556		58,501

Deferred tax liabilities:
Property and equipment		8,439		8,815
Unrealized gain on investment		—		164
Prepaid expenses		822		927
Right-of-use asset		54,475		51,395
Goodwill and intangibles		69		67
Total deferred tax liabilities		63,805		61,368
Net deferred tax liabilities	$	1,249	$	2,867

Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits


	January 29, 2023		January 30, 2022
(in thousands)
Balance beginning of year	$	297	$	259
Additions for tax positions in prior years		(2)		5
Additions for tax positions in current year		11		72
Statute of limitations		(19)		(39)
Balance at end of year	$	287	$	297

Nature of Operations and Basis of Presentation (Narrative) (Details)	12 Months Ended
	Jan. 29, 2023 segment store item
Number of reportable segments \| segment	1
Number of retail stores \| store	62
Number of outlet stores \| store	3
Number of classes of authorized common stock	2
Common stock voting and conversion rights	Each share of Class A common stock is entitled to ten votes per share and is convertible at any time into one share of Class B common stock. Each share of Class B common stock is entitled to one vote per share.
Class A Common Stock [Member]
Number of votes per share	10
Class B Common Stock [Member]
Number of votes per share	1

Summary of Significant Accounting Policies (Narrative) (Details) - USD ($)	12 Months Ended
	Jan. 29, 2023	Jan. 30, 2022
Catalog and advertising expenses	$ 76,300,000	$ 75,200,000
Shipping and processing expenses	309,872,000	321,260,000
Depreciation expense	26,700,000	25,100,000
Inventory reserves	1,800,000	2,400,000
Amortization expense of other assets	200,000	200,000
Accumulated amortization of other assets	800,000	600,000
Other-than-temporary impairment	0	0
Accounting Standards Update 2018-15 [Member]
Software hosting implementation costs amortization expense	3,600,000	1,800,000
Software hosting implementation costs accumulated amortization	5,400,000	2,000,000.0
Shipping And Handling [Member]
Shipping and processing expenses	44,000,000.0	44,300,000
Direct [Member]
Goodwill impairment loss	$ 0	$ 0
Inventory Expenditures [Member] \| Supplier Concentration Risk [Member] \| Supplier One [Member]
Concentration risk, percentage	56.00%	53.00%
Inventory Expenditures [Member] \| Supplier Concentration Risk [Member] \| Supplier Two [Member]
Concentration risk, percentage	11.00%	8.00%
Minimum [Member]
Period for amounts receivable from credit card issuers converted to cash	2 days
Other assets amortization estimated useful life	3 years
Maximum [Member]
Period for amounts receivable from credit card issuers converted to cash	4 days
Other assets amortization estimated useful life	15 years
Unvested Restricted Stock [Member]
Stock compensation expense	$ 2,700,000	$ 2,000,000.0
Unrecognized compensation expense	$ 4,900,000
Unrecognized compensation expense, weighted average recognition period	2 years 4 months 24 days
Unvested Restricted Stock [Member] \| Board Members [Member]
Stock-based compensation, vesting period	1 year
Unvested Restricted Stock [Member] \| Key Employees And Executives [Member] \| Minimum [Member]
Stock-based compensation, vesting period	3 years
Unvested Restricted Stock [Member] \| Key Employees And Executives [Member] \| Maximum [Member]
Stock-based compensation, vesting period	5 years

Summary of Significant Accounting Policies (Schedule of Property and Equipment) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2023	Jan. 30, 2022
Property, Plant and Equipment [Line Items]
Property and equipment	$ 215,389	$ 201,973
Accumulated depreciation and amortization	(118,989)	(97,473)
Property and equipment net excluding construction in progress	96,400	104,500
Construction in progress	11,932	5,578
Property and equipment, net	108,332	110,078
Land And Land Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	$ 4,486	4,486
Property and equipment estimated useful Life	15 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	$ 49,450	48,093
Buildings [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	$ 36,183	35,359
Property and equipment estimated useful Life	39 years
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	$ 161	161
Property and equipment estimated useful Life	5 years
Warehouse Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	$ 25,951	17,735
Office Equipment And Furniture [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	53,713	53,607
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	9,185	8,325
Software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	$ 36,260	$ 34,207
Minimum [Member] \| Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment estimated useful Life	3 years
Minimum [Member] \| Warehouse Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment estimated useful Life	7 years
Minimum [Member] \| Office Equipment And Furniture [Member]
Property, Plant and Equipment [Line Items]
Property and equipment estimated useful Life	7 years
Minimum [Member] \| Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment estimated useful Life	3 years
Minimum [Member] \| Software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment estimated useful Life	3 years
Maximum [Member] \| Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment estimated useful Life	15 years
Maximum [Member] \| Warehouse Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment estimated useful Life	10 years
Maximum [Member] \| Office Equipment And Furniture [Member]
Property, Plant and Equipment [Line Items]
Property and equipment estimated useful Life	10 years
Maximum [Member] \| Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment estimated useful Life	5 years
Maximum [Member] \| Software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment estimated useful Life	5 years

Summary of Significant Accounting Policies (Schedule of Prepaid Expenses and Other Assets) (Details) - USD ($) $ in Thousands	Jan. 29, 2023	Jan. 30, 2022
Prepaid Expenses and Other Assets [Abstract]
Pending returns inventory, net	$ 2,373	$ 2,235
Current software hosting implementation costs, net	3,074	1,475
Other prepaid expenses	13,939	13,623
Prepaid expenses & other current assets	19,386	17,333
Goodwill	402	402
Intangible assets, net	450	246
Non-current software hosting implementation costs	6,148	2,949
Other assets, net	1,727	1,756
Other assets, net	$ 8,727	$ 5,353

Summary of Significant Accounting Policies (Scheduled Future Amortization of Amortizable Other Assets) (Details) $ in Thousands	Jan. 29, 2023 USD ($)
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]
2023	$ 207
2024	191
2025	157
2026	92
2027	22
Thereafter	9
Other Assets	$ 678

Summary of Significant Accounting Policies (Summary of Activity in Unvested Restricted Stock) (Details) - Unvested Restricted Stock [Member] - $ / shares	12 Months Ended
	Jan. 29, 2023	Jan. 30, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning balance, shares	405,334	338,239
Granted	392,497	227,740
Vested	(124,773)	(151,408)
Forfeited	(54,286)	(9,237)
Ending balance, shares	618,772	405,334
Weighted average fair value per share, beginning balance	$ 13.54	$ 9.74
Weighted average fair value per share, Granted	10.99	15.35
Weighted average grant date fair value, Vested	13.44	8.21
Weighted average grant date fair value per share, Forfeited	12.20	13.06
Weighted average fair value per share, ending balance	$ 12.05	$ 13.54

Summary of Significant Accounting Policies (Amortized Cost, Fair Value, and Corresponding Amount of Gross Unrealized Gains and Losses Recognized in AOCI of Available-for-Sale Security) (Details) - USD ($) $ in Thousands	Jan. 29, 2023	Jan. 30, 2022
Debt Securities, Available-for-sale [Line Items]
Estimated Fair Value	$ 5,539	$ 6,554
Fair Value, Inputs, Level 1 [Member] \| Money Market Funds [Member]
Debt Securities, Available-for-sale [Line Items]
Cost or Amortized Cost	25,031
Gross Unrealized Losses
Estimated Fair Value	25,031
Fair Value, Inputs, Level 3 [Member] \| Corporate Trust [Member]
Debt Securities, Available-for-sale [Line Items]
Cost or Amortized Cost	5,737	5,900
Gross Unrealized Gains		654
Gross Unrealized Losses	(198)
Estimated Fair Value	$ 5,539	$ 6,554

Summary of Significant Accounting Policies (Future Principal Receipts Related to Available-For-Sale Security by Contractual Maturity) (Details) $ in Thousands	Jan. 29, 2023 USD ($)
Available For Sale Securities [Abstract]
Amortized Cost, Within one year	$ 181
Amortized Cost, After one year through five years	1,208
Amortized Cost, After five years through ten years	1,836
Amortized Cost, After ten years	2,512
Amortized Cost, Total	5,737
Estimated Fair Value, Within one year	168
Estimated Fair Value, After one year through five years	1,146
Estimated Fair Value, After five years through ten years	1,773
Estimated Fair Value, After ten years	2,452
Estimated Fair Value, Total	$ 5,539

Summary of Significant Accounting Policies (Carrying Values and Fair Values of Other Financial Instruments in Consolidated Balance Sheets) (Details) - TRI Debt [Member] - USD ($) $ in Thousands	Jan. 29, 2023	Jan. 30, 2022
Reported Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including short-term portion, Carrying Amount	$ 26,681	$ 27,301
Estimate Of Fair Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including short-term portion, Fair Value	$ 26,172	$ 27,804

- Definition

Amount, after unamortized (discount) premium and debt issuance costs, of long-term debt. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.

+ References + Details

Leases (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
Leases (Narrative) (Details) - USD ($) $ in Millions	Jan. 29, 2023	Jan. 30, 2022
Rent expense under non-cancellable operating leases	$ 20.0	$ 17.6
Minimum [Member]
Store leases initial lease term	5 years
Maximum [Member]
Store leases initial lease term	15 years

Leases (Expense Components Leases Reflected Consolidated Statement of Operations) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2023	Jan. 30, 2022
Total finance lease expense	$ 5,183	$ 5,291
Total lease expense	35,572	31,413
Selling, General and Administrative Expenses [Member]
Finance lease: Amortization of right-of-use assets	3,361	3,358
Operating lease expense	18,725	16,326
Amortization of build-to-suit leases capital contribution	1,284	1,291
Variable lease expense	10,380	8,505
Interest Expense [Member]
Finance lease: Interest on lease liabilities	$ 1,822	$ 1,933

Leases (Other Information Related to Leases) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2023	Jan. 30, 2022
Cash paid for amounts included in the measurement of lease liabilities:
Financing cash flows from finance leases	$ 2,701	$ 2,559
Operating cash flows from finance leases	1,822	1,932
Operating cash flows from operating leases	18,477	15,792
Right-of-use assets obtained in exchange for lease liabilities:
Operating leases	$ 25,297	$ 15,230
Weighted-average remaining lease term (in years):
Finance leases	11 years	12 years
Operating leases	8 years	9 years
Weighted-average discount rate:
Finance leases	4.40%	4.40%
Operating leases	4.10%	4.10%

Leases (Future Minimum Lease Payments Under Non-Cancellable Leases) (Details) $ in Thousands	Jan. 29, 2023 USD ($)
Finance
2023	$ 4,551
2024	4,736
2025	5,099
2026	3,993
2027	3,993
Thereafter	29,231
Total future minimum lease payments	51,603
Less – Discount	11,336
Lease liability	40,267
Operating
2023	20,553
2024	20,176
2025	19,509
2026	18,653
2026	17,400
Thereafter	60,905
Total future minimum lease payments	157,196
Less – Discount	24,259
Lease liability	$ 132,937

Debt and Credit Agreement (Narrative) (Details) - USD ($) $ in Millions			12 Months Ended
	May 14, 2021	Apr. 30, 2020	Jan. 29, 2023	Jul. 07, 2022	May 17, 2018
Floor Rate [Member] \| Duluth Delayed Draw Term Loan ("DDTL") [Member]
Debt Instrument [Line Items]
Debt instrument variable interest rate			1.00%
Floor Rate [Member] \| Incremental Delayed Draw Term Loan [Member]
Debt Instrument [Line Items]
Debt instrument variable interest rate			1.00%
TRI Senior Secured Note [Member]
Debt Instrument [Line Items]
Debt, original balance			$ 26.7
Debt instrument, maturity date			Oct. 15, 2038
Debt instrument stated percentage interest rate			4.95%
TRI Note [Member]
Debt Instrument [Line Items]
Debt, original balance			$ 3.5
TRI note maturity date			2038-11
Debt instrument stated percentage interest rate			3.05%
Amended Credit Agreement [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity		$ 150.5
Amended Credit Agreement [Member] \| Duluth Delayed Draw Term Loan ("DDTL") [Member]
Debt Instrument [Line Items]
Line of credit maturity date		Apr. 29, 2021
Amended Credit Agreement [Member] \| Incremental Delayed Draw Term Loan [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity		$ 20.5
Credit Agreement [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity					$ 130.0
Credit Agreement [Member] \| Revolving Senior Credit Facility [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity					80.0
Credit Agreement [Member] \| Duluth Delayed Draw Term Loan ("DDTL") [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity					$ 50.0
TRI Debt [Member]
Debt Instrument [Line Items]
Debt financing fees			$ 1.2
New Credit Agreement [Member] \| Revolving Senior Credit Facility [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity	$ 150.0			$ 150.0
Line of credit maturity date			May 14, 2026
New Credit Agreement [Member] \| Standby Letter of Credit [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity	5.0
New Credit Agreement [Member] \| Swing Line Loans [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity	$ 10.0
First Amendment [Member] \| Revolving Senior Credit Facility [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity			$ 200.0
Minimum [Member] \| Amended Credit Agreement [Member] \| LIBOR [Member]
Debt Instrument [Line Items]
Debt instrument variable interest rate			2.25%
Minimum [Member] \| Amended Credit Agreement [Member] \| LIBOR [Member] \| Incremental Delayed Draw Term Loan [Member]
Debt Instrument [Line Items]
Debt instrument variable interest rate			2.75%
Minimum [Member] \| New Credit Agreement [Member] \| Bloomberg Short-Term Bank Yield Index Rate [Member] \| Revolving Senior Credit Facility [Member]
Debt Instrument [Line Items]
Debt instrument variable interest rate	1.25%
Minimum [Member] \| New Credit Agreement [Member] \| Base Rate [Member] \| Revolving Senior Credit Facility [Member]
Debt Instrument [Line Items]
Debt instrument variable interest rate	0.25%
Maximum [Member] \| Amended Credit Agreement [Member] \| LIBOR [Member]
Debt Instrument [Line Items]
Debt instrument variable interest rate			3.00%
Maximum [Member] \| Amended Credit Agreement [Member] \| LIBOR [Member] \| Incremental Delayed Draw Term Loan [Member]
Debt Instrument [Line Items]
Debt instrument variable interest rate			3.50%
Maximum [Member] \| New Credit Agreement [Member] \| Bloomberg Short-Term Bank Yield Index Rate [Member] \| Revolving Senior Credit Facility [Member]
Debt Instrument [Line Items]
Debt instrument variable interest rate	2.00%
Maximum [Member] \| New Credit Agreement [Member] \| Base Rate [Member] \| Revolving Senior Credit Facility [Member]
Debt Instrument [Line Items]
Debt instrument variable interest rate	1.00%

Debt and Credit Agreement (Schedule of Debt) (Details) - TRI Long-term Debt [Member] - USD ($) $ in Thousands	Jan. 29, 2023	Jan. 30, 2022
Debt Instrument [Line Items]
Debt	$ 26,681	$ 27,301
Less: current maturities	768	693
TRI Long-term debt	25,913	26,608
TRI Senior Secured Note [Member]
Debt Instrument [Line Items]
Debt	23,181	23,801
TRI Note [Member]
Debt Instrument [Line Items]
Debt	$ 3,500	$ 3,500

- Definition

+ References + Details

Debt and Credit Agreement (Future Principal Maturities of All TRI Debt And Credit Agreement) (Details) - TRI Debt, Line Of Credit And Delayed Draw Term Loan [Member] $ in Thousands	Jan. 29, 2023 USD ($)
2023	$ 768
2024	847
2025	931
2026	1,020
2027	1,114
Thereafter	23,158
Long-term Debt	$ 27,838

- Definition

+ References + Details

Accrued Expenses and Other Current Liabilities (Schedule of Accrued Expenses and Other Current Liabilities) (Details) - USD ($) $ in Thousands	Jan. 29, 2023	Jan. 30, 2022
Accrued Expenses and Other Current Liabilities [Abstract]
Salaries and benefits	$ 2,404	$ 11,773
Deferred revenue	10,249	10,791
Freight	7,193	8,942
Product returns	5,168	5,439
Unpaid purchases of property & equipment	6,271	794
Accrued advertising	2,020	600
Other	7,510	9,165
Total accrued expenses and other current liabilities	$ 40,815	$ 47,504

Variable Interest Entities (Narrative) (Details) $ in Millions	12 Months Ended
	Jan. 29, 2023 USD ($) entity	Jan. 30, 2022 entity
Variable Interest Entities [Line Items]
Number of variable interest entity \| entity	1	1
Wisconsin [Member] \| TRI Holdings, LLC [Member]
Variable Interest Entities [Line Items]
Amount invested in a trust \| $	$ 6.3

Variable Interest Entities (Schedule Assets and Liabilities of Variable Interest Entity) (Details) - USD ($) $ in Thousands	Jan. 29, 2023	Jan. 30, 2022
Variable Interest Entity [Line Items]
Property and equipment, net	$ 108,332	$ 110,078
Total assets	527,454	515,550
Noncontrolling interest in VIE	(3,210)	(3,152)
Total liabilities and shareholders' equity	527,454	515,550
Wisconsin [Member] \| TRI Holdings, LLC [Member] \| Variable Interest Entity, Primary Beneficiary [Member]
Variable Interest Entity [Line Items]
Cash	20	21
Property and equipment, net	23,612	24,180
Total assets	23,632	24,201
Other current liabilities	161	52
Current maturities of TRI long-term debt	768	693
TRI long-term debt	25,913	26,608
Noncontrolling interest in VIE	(3,210)	(3,152)
Total liabilities and shareholders' equity	$ 23,632	$ 24,201

Earnings Per Share (Reconciliation of Numerator and Denominator of Basic and Diluted (Loss) Earnings Per Share) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Jan. 29, 2023	Jan. 30, 2022
Earnings Per Share [Abstract]
Numerator - net income attributable to controlling interest	$ 2,304	$ 29,702
Basic weighted average shares	32,772	32,618
Dilutive shares weighted average shares	219	233
Diluted weighted average shares	32,991	32,851
Earnings per share (Class A and Class B), Basic	$ 0.07	$ 0.91
Earnings per share (Class A and Class B), Diluted	$ 0.07	$ 0.90

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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-Publisher FASB
-Name Accounting Standards Codification
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+ Details

Revenue (Sales Disaggregated Based Upon Sales Channel) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2023	Jan. 30, 2022
Disaggregation of Revenue [Line Items]
Revenue	$ 653,307	$ 698,584
Direct-to-Consumer [Member]
Disaggregation of Revenue [Line Items]
Revenue	412,123	438,464
Stores [Member]
Disaggregation of Revenue [Line Items]
Revenue	$ 241,184	$ 260,120

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-Subparagraph (a)
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-Publisher FASB
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
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-Paragraph 4
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-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130543-203045

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
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-Name Accounting Standards Codification
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 924
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-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-URI http://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856

+ Details

Revenue (Contract Assets and Liabilities on Consolidated Balance Sheets) (Details) - USD ($) $ in Thousands	Jan. 29, 2023	Jan. 30, 2022	Jan. 31, 2021
Revenue [Abstract]
Contract assets	$ 2,373	$ 2,235
Contract liabilities	$ 10,249	$ 10,791	$ 9,788

Revenue (Reconciliation of Contract Liability Related to Gift Cards) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2023	Jan. 30, 2022
Balance as of Beginning of Period	$ 10,791	$ 9,788
Balance as of End of Period	10,249	10,791
Gift Cards Sold [Member]
Increase (decrease) in gift cards	17,330	18,901
Gift Cards Redeemed [Member]
Increase (decrease) in gift cards	(16,265)	(16,047)
Gift Card Breakage [Member]
Increase (decrease) in gift cards	$ (1,607)	$ (1,851)

Income Taxes (Narrative) (Details) - USD ($)	12 Months Ended
Income Taxes (Narrative) (Details) - USD ($)	Jan. 29, 2023	Jan. 30, 2022
Unrecognized tax benefits that would impact effective tax rate	$ 300,000
Deferred tax assets, valuation allowance	0	$ 0
Tax expense for interest or penalties	$ 0
Federal [Member] \| Tax Year 2016 [Member]
Tax years open for tax examination	2019
State [Member] \| Tax Year 2015 [Member]
Tax years open for tax examination	2018

Income Taxes (Components of Income Tax Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2023	Jan. 30, 2022
Current:
Federal	$ 1,158	$ 12,678
State	953	2,690
Total current income tax expense	2,111	15,368
Deferred:
Federal	(884)	(4,945)
State	(519)	(536)
Total deferred income tax expense	(1,403)	(5,481)
Total income tax expense	$ 708	$ 9,887

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Income Taxes (Reconciliation of Income Tax Expense to Amount Computed at Federal Statutory Rate) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2023	Jan. 30, 2022
Income Taxes [Abstract]
Federal taxes at statutory rate	$ 633	$ 8,314
State and local income taxes, net of federal benefit	144	1,692
Research and development tax credits	(296)	(226)
Nondeductible Compensation	182	258
Other	45	(151)
Total income tax expense	$ 708	$ 9,887
Federal taxes at statutory rate	21.00%	21.00%
State and local income taxes, net of federal benefit	4.80%	4.30%
Research and development tax credits	(9.80%)	(0.60%)
Nondeductible Compensation	6.00%	0.70%
Other	1.50%	(0.40%)
Total income tax expense	23.50%	25.00%

Income Taxes (Significant Components of Deferred Tax Assets and Liabilities) (Details) - USD ($) $ in Thousands	Jan. 29, 2023	Jan. 30, 2022
Deferred tax assets:
Returns allowance	$ 1,304	$ 1,367
Uniform inventory capitalization	3,735	3,042
Unrealized loss on investment	50
State credit	38
Lease liability	54,648	50,735
Accruals	303	2,361
Stock-based compensation	341	303
Advance payments	751	689
Unrecognized tax benefits	7	4
Charitable contributions	87
Research and development	1,288
State NOL	4
Total deferred tax assets	62,556	58,501
Deferred tax liabilities:
Property and equipment	8,439	8,815
Unrealized gain on investment		164
Prepaid expenses	822	927
Right-of-use asset	54,475	51,395
Goodwill and intangibles	69	67
Total deferred tax liabilities	63,805	61,368
Net deferred tax liabilities	$ 1,249	$ 2,867

Income Taxes (Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2023	Jan. 30, 2022
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense [Abstract]
Balance beginning of year	$ 297	$ 259
Additions for tax positions in prior years		5
Additions for tax positions in prior years	(2)
Additions for tax positions in current year	11	72
Statute of limitations	(19)	(39)
Balance at end of year	$ 287	$ 297

Retirement Plan (Narrative) (Details) - 401(k) profit sharing plan [Member] - USD ($) $ in Millions	12 Months Ended
	Jan. 29, 2023	Dec. 31, 2022	Jan. 30, 2022
Profit sharing contributions percent on eligible wages		0.00%
Total expenses under the retirement plan	$ 2.3		$ 2.1
Contribution on 3% of Participant Compensation [Member]
Quarterly employer matching contribution percent	100.00%
Contribution on 2% of Participant Compensation [Member]
Quarterly employer matching contribution percent	50.00%
Employer Matching Contribution 100% [Member]
Participant percentage contribution to the plan	3.00%
Employer Matching Contribution 50% [Member]
Participant percentage contribution to the plan	2.00%

Recent Accounting Pronouncements (Details) - Accounting Standards Update 2018-15 [Member] - USD ($) $ in Millions	12 Months Ended
	Jan. 29, 2023	Jan. 30, 2022
Capitalized costs associated with implementation activities	$ 9.2	$ 4.4
Amortization costs related to implementation activities	$ 3.6	$ 1.8

Schedule II Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2023	Jan. 30, 2022
Inventory Reserve [Member]
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]
Beginning Balance	$ 2,372	$ 1,600
Charged to Cost and Expenses		772
Charges to Other Accounts
Deductions	(535)
Ending Balance	1,837	2,372
Product Returns Reserve [Member]
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]
Beginning Balance	5,439	5,304
Charged to Cost and Expenses		135
Charges to Other Accounts
Deductions	(271)
Ending Balance	$ 5,168	$ 5,439