0001649744-23-000032 | 10-Q | XBRL Viewer

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Income Taxes (Narrative) (Details)	9 Months Ended
Income Taxes (Narrative) (Details)	Oct. 29, 2023	Oct. 30, 2022
Income Taxes [Abstract]
Effective tax rate related to controlling interest	23.00%	26.00%

Leases (Tables)

9 Months Ended

Oct. 29, 2023

Leases [Abstract]

Expense Components Leases Reflected Consolidated Statement of Operations


	Consolidated Statement	Three Months Ended				Nine Months Ended
	of Operations	October 29, 2023		October 30, 2022		October 29, 2023		October 30, 2022
(in thousands)
Finance lease expenses
Amortization of right-of-use ‎assets	Selling, general and ‎administrative expenses	$	840	$	840	$	2,520	$	2,520
Interest on lease liabilities	Interest expense		423		452		1,292		1,377
Total finance lease expense		$	1,263	$	1,292	$	3,812	$	3,897
Operating lease expense	Selling, general and ‎administrative expenses	$	5,074	$	5,045	$	15,175	$	14,151
Amortization of build-to-suit ‎leases capital contribution	Selling, general and ‎administrative expenses		321		321		963		963
Variable lease expense	Selling, general and ‎administrative expenses		2,685		2,634		8,158		7,079
Total lease expense		$	9,343	$	9,292	$	28,108	$	26,090

Other Information Related to Leases


	Nine Months Ended
	October 29, 2023		October 30, 2022
(in thousands)
Cash paid for amounts included in the measurement of lease liabilities:
Financing cash flows from finance leases	$	2,116	$	2,015
Operating cash flows from finance leases	$	1,293	$	1,377
Operating cash flows from operating leases	$	15,562	$	13,577

Right-of-use assets obtained in exchange for lease liabilities:
Operating leases	$	5,174	$	24,028

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

Weighted-average discount rate:
Finance leases		4.4%		4.4%
Operating leases		4.2%		4.1%

Future Minimum Lease Payments Under Non-Cancellable Leases


Fiscal year	Finance		Operating
(in thousands)
2023 (remainder of fiscal year)	$	1,143	$	5,282
2024		4,736		21,005
2025		5,098		20,514
2026		3,993		19,660
2027		3,993		18,410
Thereafter		29,232		63,425
Total future minimum lease payments	$	48,195	$	148,296
Less – Discount		(10,044)		(21,779)
Lease liability	$	38,151	$	126,517

Revenue (Sales Disaggregated Based Upon Sales Channel) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 29, 2023	Oct. 30, 2022	Oct. 29, 2023	Oct. 30, 2022
Disaggregation of Revenue [Line Items]
Revenue	$ 138,210	$ 147,126	$ 401,068	$ 411,541
Direct-to-Consumer [Member]
Disaggregation of Revenue [Line Items]
Revenue	87,015	90,999	253,362	254,000
Stores [Member]
Disaggregation of Revenue [Line Items]
Revenue	$ 51,195	$ 56,127	$ 147,706	$ 157,541

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

- 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
-Topic 924
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-41

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-4

+ Details

Loss Per Share

9 Months Ended

Oct. 29, 2023

Loss Per Share [Abstract]

Loss Per Share

7. LOSS 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 unless considered anti-dilutive. The reconciliation of the numerator and denominator of the basic and diluted earnings per share calculation is as follows:


	Three Months Ended				Nine Months Ended
	October 29, 2023		October 30, 2022		October 29, 2023		October 30, 2022
(in thousands, except per share data)
Numerator - net loss attributable to ‎controlling interest	$	(10,466)	$	(6,217)	$	(16,339)	$	(5,143)
Denominator - weighted average shares ‎ (Class A and Class B)
Basic		32,987		32,792		32,937		32,759
Dilutive shares		—		—		—		—
Diluted		32,987		32,792		32,937		32,759
Loss per share (Class A and Class B)
Basic	$	(0.32)	$	(0.19)	$	(0.50)	$	(0.16)
Diluted	$	(0.32)	$	(0.19)	$	(0.50)	$	(0.16)

The computation of diluted loss per share excluded 0.1 million and 0.5 million shares of unvested restricted stock for the three and nine months ended October 29, 2023, respectively, because their inclusion would be anti-dilutive due to a net loss.

The computation of diluted loss per share excluded (0.1) million and 0.2 million shares of unvested restricted stock for the three and nine months ended October 30, 2022, respectively, because the inclusion of dilutive potential common shares outstanding would be anti-dilutive due to a net loss.

Debt and Credit Agreement (Narrative) (Details) - USD ($) $ in Millions		9 Months Ended
	May 14, 2021	Oct. 29, 2023
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%
New Credit Agreement [Member] \| Revolving Senior Credit Facility [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity	$ 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
Line of credit maturity date		Jul. 08, 2027
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, basis spread	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, basis spread	0.25%
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, basis spread	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, basis spread	1.00%

Variable Interest Entity

9 Months Ended

Oct. 29, 2023

Variable Interest Entity [Abstract]

Variable Interest Entity

6. VARIABLE INTEREST ENTITY

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 variable interest entity (“VIE”) as of October 29, 2023 and January 29, 2023.

The Company leases the Company’s headquarters in Mt. Horeb, Wisconsin from TRI. In conjunction with the lease, the Company 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 condensed consolidated balance sheets include the following amounts as a result of the consolidation of TRI as of October 29, 2023 and January 29, 2023:


	October 29, 2023		January 29, 2023
(in thousands)
Cash	$	33	$	20
Property and equipment, net		23,096		23,612
Total assets	$	23,129	$	23,632

Other current liabilities	$	190	$	161
Current maturities of long-term debt		827		768
TRI long-term debt		25,346		25,913
Noncontrolling interest in VIE		(3,234)		(3,210)
Total liabilities and shareholders' equity	$	23,129	$	23,632

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Oct. 29, 2023	Oct. 30, 2022
Cash flows from operating activities:
Net loss	$ (16,363)	$ (5,225)
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization	23,434	22,946
Stock based compensation	3,305	2,000
Deferred income taxes	(4,800)	(8)
Loss on disposal of property and equipment	37	40
Changes in operating assets and liabilities:
Receivables	362	(1,011)
Income taxes receivable	(99)	(1,452)
Inventory	(19,044)	(82,045)
Prepaid expense & other current assets	(952)	(1,107)
Software hosting implementation costs, net	(800)	(318)
Deferred catalog costs		(1)
Trade accounts payable	(10,171)	34,719
Income taxes payable	(1,761)	(6,814)
Accrued expenses and deferred rent obligations	(3,691)	(13,377)
Other assets	20	(436)
Noncash lease impacts	(483)	1,081
Net cash used in operating activities	(31,006)	(51,008)
Cash flows from investing activities:
Purchases of property and equipment	(39,958)	(24,245)
Principal receipts from available-for-sale security	133	120
Proceeds from disposals		8
Net cash used in investing activities	(39,825)	(24,117)
Cash flows from financing activities:
Proceeds from line of credit	53,000	10,000
Payments on line of credit	(17,000)
Payments on TRI long term debt	(564)	(509)
Payments on finance lease obligations	(2,116)	(2,015)
Payments of tax withholding on vested restricted shares	(278)	(457)
Other	418	462
Net cash provided by financing activities	33,460	7,481
Decrease in cash and cash equivalents	(37,371)	(67,644)
Cash and cash equivalents at beginning of period	45,548	77,051
Cash and cash equivalents at end of period	8,177	9,407
Supplemental disclosure of cash flow information:
Interest paid	3,033	2,723
Income taxes paid	1,875	6,626
Supplemental disclosure of non-cash information:
Unpaid liability to acquire property and equipment	$ 8,391	$ 1,540

Revenue

9 Months Ended

Oct. 29, 2023

Revenue [Abstract]

Revenue

10. 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 distribution 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.


	Three Months Ended				Nine Months Ended
	October 29, 2023		October 30, 2022		October 29, 2023		October 30, 2022
(in thousands)
Direct-to-consumer	$	87,015	$	90,999	$	253,362	$	254,000
Stores		51,195		56,127		147,706		157,541
	$	138,210	$	147,126	$	401,068	$	411,541

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 in Accrued expenses and other current liabilities under deferred revenue (see Note 4 “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:


	October 29, 2023		January 29, 2023
(in thousands)
Contract assets	$	2,094	$	2,373
Contract liabilities	$	7,651	$	10,249

Revenue from gift cards is recognized when the gift card is redeemed by the customer for merchandise or as a 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 for the nine months ended:


	October 29, 2023		October 30, 2022
(in thousands)
Balance as of beginning of period	$	10,249	$	10,791
Gift cards sold		6,717		5,731
Gift cards redeemed		(9,055)		(8,720)
Gift card breakage		(260)		(307)
Balance as of end of period	$	7,651	$	7,495

- 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
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-9

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-10

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-15

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Section 50
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-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
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-Section 50
-Paragraph 13
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-URI https://asc.fasb.org//1943274/2147479806/606-10-50-13

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org//606/tableOfContent

+ Details

Nature of Operations and Basis of Presentation (Schedule of Prepaid Expenses and Other Assets) (Details) - USD ($) $ in Thousands	Oct. 29, 2023	Jan. 29, 2023
Prepaid Expenses and Other Assets [Abstract]
Pending returns inventory, net	$ 2,094	$ 2,373
Current software hosting implementation costs, net	3,729	3,074
Other prepaid expenses	9,774	9,707
Prepaid expenses & other current assets	15,597	15,154
Goodwill	402	402
Intangible assets, net	436	450
Non-current software hosting implementation costs	7,457	6,148
Other assets, net	1,566	1,727
Other assets, net	$ 9,861	$ 8,727

Accrued Expenses and Other Current Liabilities

9 Months Ended

Oct. 29, 2023

Accrued Expenses and Other Current Liabilities [Abstract]

Accrued Expenses and Other Current Liabilities

4. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consist of the following:


	October 29, 2023		January 29, 2023
(in thousands)
Salaries and benefits	$	4,287	$	2,404
Deferred revenue		7,651		10,249
Freight		4,773		7,193
Product returns		4,471		5,168
Unpaid purchases of property & equipment		622		6,271
Accrued advertising		1,284		2,020
Other		8,688		7,510
Total accrued expenses and other current liabilities	$	31,776	$	40,815

Condensed Consolidated Statement of Shareholders’ Equity - USD ($) shares in Thousands, $ in Thousands	Capital Stock [Member]	Treasury Stock [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Noncontrolling Interest In Variable Interest Entity [Member]	Total
Beginning balance at Jan. 30, 2022	$ 95,515	$ (1,002)	$ 130,868	$ 489	$ (3,152)	$ 222,718
Beginning balance (in shares) at Jan. 30, 2022	33,071
Issuance of common stock	$ 166					166
Issuance of common stock, shares	292
Stock-based compensation	$ 618					618
Restricted stock forfeitures, shares	(1)
Restricted stock surrendered for taxes		(455)				(455)
Restricted stock surrendered for taxes, shares	(33)
Other comprehensive income (loss)				(336)		(336)
Net income (loss)			(1,294)		(29)	(1,323)
Ending balance at May. 01, 2022	$ 96,299	(1,457)	129,574	153	(3,181)	221,388
Ending balance (in shares) at May. 01, 2022	33,329
Beginning balance at Jan. 30, 2022	$ 95,515	(1,002)	130,868	489	(3,152)	222,718
Beginning balance (in shares) at Jan. 30, 2022	33,071
Other comprehensive income (loss)						(861)
Net income (loss)						(5,225)
Ending balance at Oct. 30, 2022	$ 97,977	(1,459)	125,725	(372)	(3,234)	218,637
Ending balance (in shares) at Oct. 30, 2022	33,419
Beginning balance at May. 01, 2022	$ 96,299	(1,457)	129,574	153	(3,181)	221,388
Beginning balance (in shares) at May. 01, 2022	33,329
Issuance of common stock	$ 147					147
Issuance of common stock, shares	56
Stock-based compensation	$ 656					656
Restricted stock forfeitures, shares	(44)
Restricted stock surrendered for taxes		(1)				(1)
Other comprehensive income (loss)				(151)		(151)
Net income (loss)			2,368		(27)	2,341
Ending balance at Jul. 31, 2022	$ 97,102	(1,458)	131,942	2	(3,208)	224,380
Ending balance (in shares) at Jul. 31, 2022	33,341
Issuance of common stock	$ 149					149
Issuance of common stock, shares	79
Stock-based compensation	$ 726					726
Restricted stock forfeitures, shares	(1)
Restricted stock surrendered for taxes		(1)				(1)
Other comprehensive income (loss)				(374)		(374)
Net income (loss)			(6,217)		(26)	(6,243)
Ending balance at Oct. 30, 2022	$ 97,977	(1,459)	125,725	(372)	(3,234)	218,637
Ending balance (in shares) at Oct. 30, 2022	33,419
Beginning balance at Jan. 29, 2023	$ 98,842	(1,459)	133,172	(148)	(3,210)	227,197
Beginning balance (in shares) at Jan. 29, 2023	33,443
Issuance of common stock	$ 136					136
Issuance of common stock, shares	1,081
Stock-based compensation	$ 990					990
Restricted stock forfeitures, shares	(9)
Restricted stock surrendered for taxes		(273)				(273)
Restricted stock surrendered for taxes, shares	(41)
Other comprehensive income (loss)				(59)		(59)
Net income (loss)			(3,869)		(8)	(3,877)
Ending balance at Apr. 30, 2023	$ 99,968	(1,732)	129,303	(207)	(3,218)	224,114
Ending balance (in shares) at Apr. 30, 2023	34,474
Beginning balance at Jan. 29, 2023	$ 98,842	(1,459)	133,172	(148)	(3,210)	227,197
Beginning balance (in shares) at Jan. 29, 2023	33,443
Other comprehensive income (loss)						(405)
Net income (loss)						(16,363)
Ending balance at Oct. 29, 2023	$ 102,565	(1,737)	116,833	(553)	(3,234)	213,874
Ending balance (in shares) at Oct. 29, 2023	34,474
Beginning balance at Apr. 30, 2023	$ 99,968	(1,732)	129,303	(207)	(3,218)	224,114
Beginning balance (in shares) at Apr. 30, 2023	34,474
Issuance of common stock	$ 153					153
Issuance of common stock, shares	111
Stock-based compensation	$ 1,294					1,294
Restricted stock forfeitures, shares	(4)
Restricted stock surrendered for taxes		(1)				(1)
Other comprehensive income (loss)				(88)		(88)
Net income (loss)			(2,004)		(8)	(2,012)
Ending balance at Jul. 30, 2023	$ 101,415	(1,733)	127,299	(295)	(3,226)	223,460
Ending balance (in shares) at Jul. 30, 2023	34,581
Issuance of common stock	$ 129					129
Issuance of common stock, shares	26
Stock-based compensation	$ 1,021					1,021
Restricted stock forfeitures, shares	(133)
Restricted stock surrendered for taxes		(4)				(4)
Other comprehensive income (loss)				(258)		(258)
Net income (loss)			(10,466)		(8)	(10,474)
Ending balance at Oct. 29, 2023	$ 102,565	$ (1,737)	$ 116,833	$ (553)	$ (3,234)	$ 213,874
Ending balance (in shares) at Oct. 29, 2023	34,474

Accrued Expenses and Other Current Liabilities (Tables)

9 Months Ended

Oct. 29, 2023

Accrued Expenses and Other Current Liabilities [Abstract]

Schedule of Accrued Expenses and Other Current Liabilities


	October 29, 2023		January 29, 2023
(in thousands)
Salaries and benefits	$	4,287	$	2,404
Deferred revenue		7,651		10,249
Freight		4,773		7,193
Product returns		4,471		5,168
Unpaid purchases of property & equipment		622		6,271
Accrued advertising		1,284		2,020
Other		8,688		7,510
Total accrued expenses and other current liabilities	$	31,776	$	40,815

Loss Per Share (Narrative) (Details) - shares shares in Millions	3 Months Ended		9 Months Ended
	Oct. 29, 2023	Oct. 30, 2022	Oct. 29, 2023	Oct. 30, 2022
Unvested Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from computation of loss per share amount	0.1	0.1	0.5	0.2

Nature of Operations and Basis of Presentation

9 Months Ended

Oct. 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

A. 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 name, with the majority of products being exclusively developed and sold as Duluth Trading branded merchandise.

The Company identifies its operating segments according to how its business activities are managed and evaluated. The Company continues to report 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.”

B. Basis of Presentation

The condensed consolidated financial statements are prepared in accordance with U.S. Generally Accepted Accounting Principles (“U.S. GAAP”). The Company consolidates TRI Holdings, LLC (“TRI”) as a variable interest entity (see Note 6 “Variable Interest Entity” for further information). 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 2023 is a 52-week period and ends on January 28, 2024. Fiscal 2022 was a 52-week period and ended on January 29, 2023. The three months of fiscal 2023 and fiscal 2022 represent the Company’s 13-week periods ended October 29, 2023 and October 30, 2022, respectively.

The accompanying condensed consolidated financial statements as of and for the three and nine months ended October 29, 2023 and October 30, 2022 have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) and, in the opinion of the Company, include all adjustments (which are normal and recurring in nature) necessary to present fairly the financial position, results of operations and cash flows of the Company for the interim periods presented. Certain information and footnote disclosures normally included in consolidated financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such SEC rules and regulations as of and for the three and nine months ended October 29, 2023 and October 30, 2022. These interim condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes included in the Company’s annual report on Form 10-K for the fiscal year ended January 29, 2023.

C. Impairment Analysis

As of October 29, 2023 and for the three and nine months ended, no triggering events or indicators of asset impairment were noted.

D. Inventory

Inventory, consisting of purchased product, is valued at the lower of cost or net realizable value, under the first-in, first-out method. The significant estimates used in inventory valuation are obsolescence (including excess and slow-moving inventory and lower of cost or market reserves) and estimates of inventory shrinkage. Both estimates have calculations that require the Company to make assumptions and apply judgment regarding a number of factors, including market conditions, the selling environment, historical results and current inventory trends. Inventory is adjusted periodically to reflect current market conditions, which requires management’s judgment that may significantly affect the ending inventory valuation, as well as gross margin.

The reserve for inventory shrinkage is adjusted to reflect the trend of historical physical inventory count results. The Company performs its retail store physical inventory counts in July and the difference between actual and estimated shrinkage, recorded in Cost of goods sold, may cause fluctuations in second fiscal quarter results.

E. Prepaid Expenses and Other Assets

Prepaid expenses and other assets consist of the following:


	October 29, 2023		January 29, 2023
(in thousands)
Prepaid expenses & other current assets
Pending returns inventory, net	$	2,094	$	2,373
Current software hosting implementation costs, net		3,729		3,074
Other prepaid expenses		9,774		9,707
Prepaid expenses & other current assets	$	15,597	$	15,154

Other assets, net
Goodwill	$	402	$	402
Intangible assets, net		436		450
Non-current software hosting implementation costs		7,457		6,148
Other assets, net		1,566		1,727
Other assets, net	$	9,861	$	8,727

F. Seasonality of Business

The Company’s business is affected by the pattern of seasonality common to most apparel businesses. Historically, the Company has recognized a significant portion of its revenue and operating profit in the fourth fiscal quarter of each year due to increased sales during the holiday season.

G. Cash and Cash Equivalents

The Company considers short-term investments with original maturities of three months or less when purchased to be cash equivalents. 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.

H. Reclassifications

Certain reclassifications have been made to the 2022 financial statements in order to conform to the 2023 presentation. The Company reclassified $4.2 million and ($4.2) million from Property, Plant & Equipment and Prepaid Expenses, respectively, in the prior period. There were no changes to previously reported shareholders' equity, statement of cash flows or net income (loss) as a result of the reclassifications.

I. Significant Accounting Policies

There have been no significant changes to the Company’s significant accounting policies as described in the Company’s Annual Report on Form 10-K for the year ended January 29, 2023.

Leases (Future Minimum Lease Payments Under Non-Cancellable Leases) (Details) $ in Thousands	Oct. 29, 2023 USD ($)
Finance
2023 (remainder of fiscal year)	$ 1,143
2024	4,736
2025	5,098
2026	3,993
2027	3,993
Thereafter	29,232
Total future minimum lease payments	48,195
Less – Discount	(10,044)
Lease liability	38,151
Operating
2023 (remainder of fiscal year)	5,282
2024	21,005
2025	20,514
2026	19,660
2027	18,410
Thereafter	63,425
Total future minimum lease payments	148,296
Less – Discount	(21,779)
Lease liability	$ 126,517

Fair Value (Narrative) (Details) - USD ($)	9 Months Ended
Fair Value (Narrative) (Details) - USD ($)	Oct. 29, 2023	Oct. 30, 2022
Available For Sale Securities [Abstract]
Other-than-temporary impairment	$ 0	$ 0

Property and Equipment

9 Months Ended

Oct. 29, 2023

Property and Equipment [Abstract]

Property and Equipment

9. PROPERTY AND EQUIPMENT

Property and equipment consist of the following:


	October 29, 2023		January 29, 2023
(in thousands)
Land and land improvements	$	4,486	$	4,486
Leasehold improvements		56,724		49,450
Buildings		36,191		36,183
Vehicles		121		161
Warehouse equipment		67,337		25,951
Office equipment and furniture		54,501		53,713
Computer equipment		10,724		9,185
Software		40,723		36,260
		270,807		215,389
Accumulated depreciation and amortization		(138,984)		(118,989)
		131,823		96,400
Construction in progress		2,123		16,164
Property and equipment, net	$	133,946	$	112,564

Revenue (Contract Assets and Liabilities on Consolidated Balance Sheets) (Details) - USD ($) $ in Thousands	Oct. 29, 2023	Jan. 29, 2023	Oct. 30, 2022	Jan. 30, 2022
Revenue [Abstract]
Contract assets	$ 2,094	$ 2,373
Contract liabilities	$ 7,651	$ 10,249	$ 7,495	$ 10,791

Variable Interest Entity (Schedule Assets and Liabilities of Variable Interest Entity) (Details) - USD ($) $ in Thousands	Oct. 29, 2023	Jan. 29, 2023
Variable Interest Entity [Line Items]
Property and equipment, net	$ 133,946	$ 112,564
Total assets	526,013	527,454
Noncontrolling interest in VIE	(3,234)	(3,210)
Total liabilities and shareholders' equity	526,013	527,454
Wisconsin [Member] \| TRI Holdings, LLC [Member] \| Variable Interest Entity, Primary Beneficiary [Member]
Variable Interest Entity [Line Items]
Cash	33	20
Property and equipment, net	23,096	23,612
Total assets	23,129	23,632
Other current liabilities	190	161
Current maturities of long-term debt	827	768
TRI long-term debt	25,346	25,913
Noncontrolling interest in VIE	(3,234)	(3,210)
Total liabilities and shareholders' equity	$ 23,129	$ 23,632

Stock-Based Compensation (Tables)

9 Months Ended

Oct. 29, 2023

Stock-Based Compensation [Abstract]

Summary of Activity in Unvested Restricted Stock


		Weighted
		average
		fair value
	Shares	per share
Outstanding at January 29, 2023	618,772	$	12.05
Granted	1,164,752		6.52
Vested	(163,434)		12.23
Forfeited	(145,883)		8.12
Outstanding at October 29, 2023	1,474,207	$	8.33

Condensed Consolidated Statements of Comprehensive (Loss) Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 29, 2023	Oct. 30, 2022	Oct. 29, 2023	Oct. 30, 2022
Condensed Consolidated Statements of Comprehensive (Loss) Income [Abstract]
Net loss	$ (10,474)	$ (6,243)	$ (16,363)	$ (5,225)
Other comprehensive income
Securities available-for sale: Unrealized security loss arising during the period	(342)	(498)	(539)	(1,149)
Securities available-for sale: Income tax benefit	(84)	(124)	(134)	(288)
Other comprehensive loss	(258)	(374)	(405)	(861)
Comprehensive loss	(10,732)	(6,617)	(16,768)	(6,086)
Comprehensive loss attributable to noncontrolling interest	(8)	(26)	(24)	(82)
Comprehensive loss attributable to controlling interest	$ (10,724)	$ (6,591)	$ (16,744)	$ (6,004)

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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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+ Details

Stock-Based Compensation (Narrative) (Details) - Unvested Restricted Stock [Member] $ in Millions	3 Months Ended	9 Months Ended
	Oct. 29, 2023 USD ($)	Oct. 29, 2023 USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock compensation expense	$ 1.0	$ 3.3
Unrecognized compensation expense	$ 8.0	$ 8.0
Unrecognized compensation expense, weighted average recognition period		2 years 4 months 24 days

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Oct. 29, 2023	Jan. 29, 2023
Current Assets:
Cash and cash equivalents	$ 8,177	$ 45,548
Receivables	5,679	6,041
Income tax receivable	99
Inventory, less reserves of $1,334 and $1,837, respectively	173,966	154,922
Prepaid expenses & other current assets	15,597	15,154
Total current assets	203,518	221,665
Property and equipment, net	133,946	112,564
Operating lease right-of-use assets	125,125	131,753
Finance lease right-of-use assets, net	45,010	47,206
Available-for-sale security	4,867	5,539
Other assets, net	9,861	8,727
Deferred tax assets	3,686
Total assets	526,013	527,454
Current liabilities:
Trade accounts payable	53,522	56,547
Accrued expenses and other current liabilities	31,776	40,815
Income taxes payable		1,761
Current portion of operating lease liabilities	16,067	15,571
Current portion of finance lease liabilities	3,047	2,842
Duluth line of credit	36,000
Current maturities of TRI long-term debt	827	768
Total current liabilities	141,239	118,304
Operating lease liabilities, less current maturities	110,450	117,366
Finance lease liabilities, less current maturities	35,104	37,425
TRI long-term debt, less current maturities	25,346	25,913
Deferred tax liabilities		1,249
Total liabilities	312,139	300,257
Shareholders’ equity:
Preferred stock, no par value; 10,000 shares authorized; no shares issued or outstanding as of October 29, 2023 and January 29, 2023
Treasury stock, at cost; 154 and 112 shares as of October 29, 2023 and January 29, 2023, respectively	(1,737)	(1,459)
Capital stock	102,565	98,842
Retained earnings	116,833	133,172
Accumulated other comprehensive loss	(553)	(148)
Total shareholders' equity of Duluth Holdings Inc.	217,108	230,407
Noncontrolling interest	(3,234)	(3,210)
Total shareholders' equity	213,874	227,197
Total liabilities and shareholders' equity	526,013	527,454
Class A Common Stock [Member]
Shareholders’ equity:
Common stock
Class B Common Stock [Member]
Shareholders’ equity:
Common stock

Leases (Expense Components Leases Reflected Consolidated Statement of Operations) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 29, 2023	Oct. 30, 2022	Oct. 29, 2023	Oct. 30, 2022
Leases [Abstract]
Finance lease expenses: Amortization of right-of-use assets	$ 840	$ 840	$ 2,520	$ 2,520
Finance lease expenses: Interest on lease liabilities	423	452	1,292	1,377
Total finance lease expense	1,263	1,292	3,812	3,897
Operating lease expense	5,074	5,045	15,175	14,151
Amortization of build-to-suit leases capital contribution	321	321	963	963
Variable lease expense	2,685	2,634	8,158	7,079
Total lease expense	$ 9,343	$ 9,292	$ 28,108	$ 26,090

Revenue (Reconciliation of Contract Liability Related to Gift Cards) (Details) - USD ($) $ in Thousands	9 Months Ended
	Oct. 29, 2023	Oct. 30, 2022
Disaggregation of Revenue [Line Items]
Balance as of Beginning of Period	$ 10,249	$ 10,791
Balance as of End of Period	7,651	7,495
Gift Cards Sold [Member]
Disaggregation of Revenue [Line Items]
Increase (decrease) in gift cards	6,717	5,731
Gift Cards Redeemed [Member]
Disaggregation of Revenue [Line Items]
Increase (decrease) in gift cards	(9,055)	(8,720)
Gift Card Breakage [Member]
Disaggregation of Revenue [Line Items]
Increase (decrease) in gift cards	$ (260)	$ (307)

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

Loss Per Share (Reconciliation of Numerator and Denominator of Basic and Diluted Earnings Per Share) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 29, 2023	Oct. 30, 2022	Oct. 29, 2023	Oct. 30, 2022
Loss Per Share [Abstract]
Net loss attributable to controlling interest	$ (10,466)	$ (6,217)	$ (16,339)	$ (5,143)
Basic weighted average shares	32,987	32,792	32,937	32,759
Diluted weighted average shares	32,987	32,792	32,937	32,759
Loss per share (Class A and Class B), Basic	$ (0.32)	$ (0.19)	$ (0.50)	$ (0.16)
Loss per share (Class A and Class B), Diluted	$ (0.32)	$ (0.19)	$ (0.50)	$ (0.16)

- 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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- Definition

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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+ Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

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+ Details

Leases

9 Months Ended

Oct. 29, 2023

Leases [Abstract]

Leases

‎

2. LEASES

Based on the criteria set forth in ASC Topic 842, Leases (“ASC 842”), the Company recognizes right-of-use (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 2036. 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. The Company bases this discount 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	Three Months Ended				Nine Months Ended
	of Operations	October 29, 2023		October 30, 2022		October 29, 2023		October 30, 2022
(in thousands)
Finance lease expenses
Amortization of right-of-use ‎assets	Selling, general and ‎administrative expenses	$	840	$	840	$	2,520	$	2,520
Interest on lease liabilities	Interest expense		423		452		1,292		1,377
Total finance lease expense		$	1,263	$	1,292	$	3,812	$	3,897
Operating lease expense	Selling, general and ‎administrative expenses	$	5,074	$	5,045	$	15,175	$	14,151
Amortization of build-to-suit ‎leases capital contribution	Selling, general and ‎administrative expenses		321		321		963		963
Variable lease expense	Selling, general and ‎administrative expenses		2,685		2,634		8,158		7,079
Total lease expense		$	9,343	$	9,292	$	28,108	$	26,090

‎

Other information related to leases were as follows:


	Nine Months Ended
	October 29, 2023		October 30, 2022
(in thousands)
Cash paid for amounts included in the measurement of lease liabilities:
Financing cash flows from finance leases	$	2,116	$	2,015
Operating cash flows from finance leases	$	1,293	$	1,377
Operating cash flows from operating leases	$	15,562	$	13,577

Right-of-use assets obtained in exchange for lease liabilities:
Operating leases	$	5,174	$	24,028

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

Weighted-average discount rate:
Finance leases		4.4%		4.4%
Operating leases		4.2%		4.1%

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


Fiscal year	Finance		Operating
(in thousands)
2023 (remainder of fiscal year)	$	1,143	$	5,282
2024		4,736		21,005
2025		5,098		20,514
2026		3,993		19,660
2027		3,993		18,410
Thereafter		29,232		63,425
Total future minimum lease payments	$	48,195	$	148,296
Less – Discount		(10,044)		(21,779)
Lease liability	$	38,151	$	126,517

Stock-Based Compensation (Summary of Activity in Unvested Restricted Stock) (Details) - Unvested Restricted Stock [Member]	9 Months Ended
	Oct. 29, 2023 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning balance, shares \| shares	618,772
Granted \| shares	1,164,752
Vested \| shares	(163,434)
Forfeited \| shares	(145,883)
Ending balance, shares \| shares	1,474,207
Weighted average fair value per share, beginning balance \| $ / shares	$ 12.05
Weighted average fair value per share, Granted \| $ / shares	6.52
Weighted average fair value per share, Vested \| $ / shares	12.23
Weighted average fair value per share, Forfeited \| $ / shares	8.12
Weighted average fair value per share, ending balance \| $ / shares	$ 8.33

Fair Value

9 Months Ended

Oct. 29, 2023

Fair Value [Abstract]

Fair Value

5. FAIR VALUE

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 the nine months ended October 29, 2023, 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 and the corresponding amount of gross unrealized gains and losses recognized in accumulated other comprehensive income are as follows:


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

Level 3 security:
Corporate trust	$	5,604	$	—	$	(737)	$	4,867


	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

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 securities on a quarterly basis to monitor its exposure to other-than-temporary impairment.

No other-than-temporary impairment was recorded in the unaudited condensed consolidated statements of operations for the nine months ended October 29, 2023 or October 30, 2022.

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


	Amortized		Estimated
	Cost		Fair Value
(in thousands)
Within one year	$	195	$	146
After one year through five years		1,291		1,045
After five years through ten years		1,947		1,701
After ten years		2,171		1,975
Total	$	5,604	$	4,867

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


	October 29, 2023				January 29, 2023
		Carrying Amount		Fair Value		Carrying Amount		Fair Value
(in thousands)
TRI Long-term debt, including short-term portion	$	26,173	$	22,681	$	26,681	$	26,172

The above long-term debt, including 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.

Revenue (Tables)

9 Months Ended

Oct. 29, 2023

Revenue [Abstract]

Sales Disaggregated Based Upon Sales Channel


	Three Months Ended				Nine Months Ended
	October 29, 2023		October 30, 2022		October 29, 2023		October 30, 2022
(in thousands)
Direct-to-consumer	$	87,015	$	90,999	$	253,362	$	254,000
Stores		51,195		56,127		147,706		157,541
	$	138,210	$	147,126	$	401,068	$	411,541

Contract Assets and Liabilities on Consolidated Balance Sheets


	October 29, 2023		January 29, 2023
(in thousands)
Contract assets	$	2,094	$	2,373
Contract liabilities	$	7,651	$	10,249

Reconciliation of Contract Liability Related to Gift Cards


	October 29, 2023		October 30, 2022
(in thousands)
Balance as of beginning of period	$	10,249	$	10,791
Gift cards sold		6,717		5,731
Gift cards redeemed		(9,055)		(8,720)
Gift card breakage		(260)		(307)
Balance as of end of period	$	7,651	$	7,495

Fair Value (Future Principal Receipts Related to Available-For-Sale Security by Contractual Maturity) (Details) $ in Thousands	Oct. 29, 2023 USD ($)
Available For Sale Securities [Abstract]
Amortized Cost, Within one year	$ 195
Amortized Cost, After one year through five years	1,291
Amortized Cost, After five years through ten years	1,947
Amortized Cost, After ten years	2,171
Amortized Cost, Total	5,604
Estimated Fair Value, Within one year	146
Estimated Fair Value, After one year through five years	1,045
Estimated Fair Value, After five years through ten years	1,701
Estimated Fair Value, After ten years	1,975
Estimated Fair Value, Total	$ 4,867

Income Taxes	9 Months Ended
Income Taxes	Oct. 29, 2023
Income Taxes [Abstract]
Income Taxes	11. INCOME TAXES The provision for income taxes for the interim period is based on an estimate of the annual effective tax rate adjusted to reflect the impact of discrete items. Management judgment is required in projecting ordinary income to estimate the Company’s annual effective tax rate. The effective tax rate related to controlling interest was 23% and 26% for the nine months ended October 29, 2023 and October 30, 2022, respectively. The income from TRI was excluded from the calculation of the Company’s effective tax rate, as TRI is a limited liability company and not subject to income taxes.

- 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
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//740/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-14

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-21

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482526/740-270-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-17

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

+ Details

Nature of Operations and Basis of Presentation (Narrative) (Details) $ in Thousands	9 Months Ended
	Oct. 29, 2023 USD ($) segment item	Jan. 29, 2023 USD ($)
Reclassification [Line Items]
Number of reportable segments \| segment	1
Number of classes of authorized common stock \| item	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.
Prepaid expenses	$ 15,597	$ 15,154
Property, plant and equipment	133,946	$ 112,564
Revision of Prior Period, Adjustment
Reclassification [Line Items]
Prepaid expenses	(4,200)
Property, plant and equipment	$ 4,200
Class A Common Stock [Member]
Reclassification [Line Items]
Number of votes per share \| item	10
Class B Common Stock [Member]
Reclassification [Line Items]
Number of votes per share \| item	1
Maximum [Member]
Reclassification [Line Items]
Period for amounts receivable from credit card issuers converted to cash	4 days
Minimum [Member]
Reclassification [Line Items]
Period for amounts receivable from credit card issuers converted to cash	2 days

Loss Per Share (Tables)

9 Months Ended

Oct. 29, 2023

Loss Per Share [Abstract]

Reconciliation of Numerator and Denominator of Basic and Diluted Earnings Per Share


	Three Months Ended				Nine Months Ended
	October 29, 2023		October 30, 2022		October 29, 2023		October 30, 2022
(in thousands, except per share data)
Numerator - net loss attributable to ‎controlling interest	$	(10,466)	$	(6,217)	$	(16,339)	$	(5,143)
Denominator - weighted average shares ‎ (Class A and Class B)
Basic		32,987		32,792		32,937		32,759
Dilutive shares		—		—		—		—
Diluted		32,987		32,792		32,937		32,759
Loss per share (Class A and Class B)
Basic	$	(0.32)	$	(0.19)	$	(0.50)	$	(0.16)
Diluted	$	(0.32)	$	(0.19)	$	(0.50)	$	(0.16)

Leases (Narrative) (Details) - USD ($)	Oct. 29, 2023	Jan. 29, 2023
Lessee, Lease, Description [Line Items]
Operating lease right-of-use assets	$ 125,125,000	$ 131,753,000
Operating lease liability	126,517,000
Accounting Standards Update 2016-02 (Topic 842) [Member]
Lessee, Lease, Description [Line Items]
Operating lease right-of-use assets	0
Operating lease liability	$ 0
Minimum [Member]
Lessee, Lease, Description [Line Items]
Store leases initial lease term	5 years
Maximum [Member]
Lessee, Lease, Description [Line Items]
Store leases initial lease term	15 years

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Oct. 29, 2023	Jan. 29, 2023
Inventory reserves	$ 1,334	$ 1,837
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	154,000	112,000
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	31,264,000	30,191,000
Common stock, shares outstanding	31,110,000	30,079,000

Fair Value (Tables)

9 Months Ended

Oct. 29, 2023

Fair Value [Abstract]

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


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

Level 3 security:
Corporate trust	$	5,604	$	—	$	(737)	$	4,867


	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

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


	Amortized		Estimated
	Cost		Fair Value
(in thousands)
Within one year	$	195	$	146
After one year through five years		1,291		1,045
After five years through ten years		1,947		1,701
After ten years		2,171		1,975
Total	$	5,604	$	4,867

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


	October 29, 2023				January 29, 2023
		Carrying Amount		Fair Value		Carrying Amount		Fair Value
(in thousands)
TRI Long-term debt, including short-term portion	$	26,173	$	22,681	$	26,681	$	26,172

Leases (Other Information Related To Leases) (Details) - USD ($) $ in Thousands	9 Months Ended
	Oct. 29, 2023	Oct. 30, 2022
Cash paid for amounts included in the measurement of lease liabilities:
Financing cash flows from finance leases	$ 2,116	$ 2,015
Operating cash flows from finance leases	1,293	1,377
Operating cash flows from operating leases	15,562	13,577
Right-of-use assets obtained in exchange for lease liabilities:
Operating leases	$ 5,174	$ 24,028
Weighted-average remaining lease term (in years):
Finance leases	11 years	11 years
Operating leases	8 years	8 years
Weighted-average discount rate:
Finance leases	4.40%	4.40%
Operating leases	4.20%	4.10%

Nature of Operations and Basis of Presentation (Tables)

9 Months Ended

Oct. 29, 2023

Nature of Operations and Basis of Presentation [Abstract]

Schedule of Prepaid Expenses and Other Assets


	October 29, 2023		January 29, 2023
(in thousands)
Prepaid expenses & other current assets
Pending returns inventory, net	$	2,094	$	2,373
Current software hosting implementation costs, net		3,729		3,074
Other prepaid expenses		9,774		9,707
Prepaid expenses & other current assets	$	15,597	$	15,154

Other assets, net
Goodwill	$	402	$	402
Intangible assets, net		436		450
Non-current software hosting implementation costs		7,457		6,148
Other assets, net		1,566		1,727
Other assets, net	$	9,861	$	8,727

Fair Value (Carrying Values and Fair Values of Other Financial Instruments in Consolidated Balance Sheets) (Details) - TRI Debt [Member] - USD ($) $ in Thousands	Oct. 29, 2023	Jan. 29, 2023
Reported Value Measurement [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including short-term portion, Carrying Amount	$ 26,173	$ 26,681
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	$ 22,681	$ 26,172

- Definition

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

+ References + Details

Variable Interest Entity (Tables)

9 Months Ended

Oct. 29, 2023

Variable Interest Entity [Abstract]

Schedule Assets and Liabilities of Variable Interest Entity


	October 29, 2023		January 29, 2023
(in thousands)
Cash	$	33	$	20
Property and equipment, net		23,096		23,612
Total assets	$	23,129	$	23,632

Other current liabilities	$	190	$	161
Current maturities of long-term debt		827		768
TRI long-term debt		25,346		25,913
Noncontrolling interest in VIE		(3,234)		(3,210)
Total liabilities and shareholders' equity	$	23,129	$	23,632

- 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

Stock-Based Compensation

9 Months Ended

Oct. 29, 2023

Stock-Based Compensation [Abstract]

Stock-Based Compensation

8. STOCK-BASED COMPENSATION

The Company accounts for its stock-based compensation plan in accordance with ASC 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.

Total stock compensation expense associated with restricted stock recognized by the Company was $1.0 million and $3.3 million for the three and nine months ended October 29, 2023, respectively. The Company’s total stock compensation expense is included in selling, general and administrative expenses on the Condensed Consolidated Statements of Operations.

A summary of the activity in the Company’s unvested restricted stock during the nine months ended October 29, 2023 is as follows:


		Weighted
		average
		fair value
	Shares	per share
Outstanding at January 29, 2023	618,772	$	12.05
Granted	1,164,752		6.52
Vested	(163,434)		12.23
Forfeited	(145,883)		8.12
Outstanding at October 29, 2023	1,474,207	$	8.33

At October 29, 2023, the Company had unrecognized compensation expense of $8.0 million related to the restricted stock awards, which is expected to be recognized over a weighted average period of 2.4 years.

Nature of Operations and Basis of Presentation (Policy)

9 Months Ended

Oct. 29, 2023

Nature of Operations and Basis of Presentation [Abstract]

Nature of Operations

A. Nature of Operations

Basis of Presentation

B. Basis of Presentation

Impairment Analysis

C. Impairment Analysis

As of October 29, 2023 and for the three and nine months ended, no triggering events or indicators of asset impairment were noted.

Inventory

D. Inventory

Prepaid Expenses and Other Assets

E. Prepaid Expenses and Other Assets

Prepaid expenses and other assets consist of the following:


	October 29, 2023		January 29, 2023
(in thousands)
Prepaid expenses & other current assets
Pending returns inventory, net	$	2,094	$	2,373
Current software hosting implementation costs, net		3,729		3,074
Other prepaid expenses		9,774		9,707
Prepaid expenses & other current assets	$	15,597	$	15,154

Other assets, net
Goodwill	$	402	$	402
Intangible assets, net		436		450
Non-current software hosting implementation costs		7,457		6,148
Other assets, net		1,566		1,727
Other assets, net	$	9,861	$	8,727

Seasonality of Business

F. Seasonality of Business

Cash and Cash Equivalents

G. Cash and Cash Equivalents

Reclassifications

H. Reclassifications

Significant Accounting Policies

I. Significant Accounting PoliciesThere have been no significant changes to the Company’s significant accounting policies as described in the Company’s Annual Report on Form 10-K for the year ended January 29, 2023.

Variable Interest Entity (Narrative) (Details) $ in Millions	9 Months Ended
	Oct. 29, 2023 USD ($) entity	Jan. 29, 2023 entity
Variable Interest Entities [Line Items]
Number of variable interest entity \| entity	1	1
TRI Holdings, LLC [Member]
Variable Interest Entities [Line Items]
Amount invested in a trust \| $	$ 6.3

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

Debt and Credit Agreement

9 Months Ended

Oct. 29, 2023

Debt and Credit Agreement [Abstract]

Debt and Credit Agreement

3. DEBT AND CREDIT AGREEMENT

Debt consists of the following:


	October 29, 2023		January 29, 2023
(in thousands)
TRI Senior Secured Note	$	22,673	$	23,181
TRI Note		3,500		3,500
	$	26,173	$	26,681
Less: current maturities		827		768
TRI long-term debt	$	25,346	$	25,913

Duluth Line of credit	$	36,000	$	—
Less: current maturities		36,000		—
Duluth long-term debt	$	—	$	—

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 obligor of these notes.

Credit Agreement

On May 14, 2021, the Company entered into a credit agreement (the “Credit Agreement”), which was treated as a modification for accounting purposes. The 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 Credit Agreement was 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 Credit Agreement.

On July 8, 2022, the Company entered into the First Amendment to the Credit Agreement (the “First Amendment”), which was treated as a modification for accounting purposes. The First Amendment amends the 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) reduce the commitment fee in some instances.

As of October 29, 2023 and for the nine months then ended, the Company was in compliance with all financial and non-financial covenants contained within the Credit Agreement and the First Amendment.

- 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://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 470
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//470/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

+ Details

Debt and Credit Agreement (Schedule of Debt) (Details) - USD ($) $ in Thousands	Oct. 29, 2023	Jan. 29, 2023
TRI Long-term Debt [Member]
Debt Instrument [Line Items]
Debt	$ 26,173	$ 26,681
Less: current maturities	827	768
Long-term debt	25,346	25,913
TRI Senior Secured Note [Member] \| TRI Long-term Debt [Member]
Debt Instrument [Line Items]
Debt	22,673	23,181
TRI Note [Member] \| TRI Long-term Debt [Member]
Debt Instrument [Line Items]
Debt	3,500	3,500
Duluth Line of Credit [Member]
Debt Instrument [Line Items]
Debt	36,000
Less: current maturities	36,000
Long-term debt

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

- Definition

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

+ References + Details

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Oct. 29, 2023	Nov. 29, 2023
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Oct. 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 Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--01-28
Entity Central Index Key	0001649744
Amendment Flag	false
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		31,111,061

Property and Equipment (Tables)

9 Months Ended

Oct. 29, 2023

Property and Equipment [Abstract]

Schedule of Property and Equipment


	October 29, 2023		January 29, 2023
(in thousands)
Land and land improvements	$	4,486	$	4,486
Leasehold improvements		56,724		49,450
Buildings		36,191		36,183
Vehicles		121		161
Warehouse equipment		67,337		25,951
Office equipment and furniture		54,501		53,713
Computer equipment		10,724		9,185
Software		40,723		36,260
		270,807		215,389
Accumulated depreciation and amortization		(138,984)		(118,989)
		131,823		96,400
Construction in progress		2,123		16,164
Property and equipment, net	$	133,946	$	112,564

Accrued Expenses and Other Current Liabilities (Schedule of Accrued Expenses and Other Current Liabilities) (Details) - USD ($) $ in Thousands	Oct. 29, 2023	Jan. 29, 2023
Accrued Expenses and Other Current Liabilities [Abstract]
Salaries and benefits	$ 4,287	$ 2,404
Deferred revenue	7,651	10,249
Freight	4,773	7,193
Product returns	4,471	5,168
Unpaid purchases of property & equipment	622	6,271
Accrued advertising	1,284	2,020
Other	8,688	7,510
Total accrued expenses and other current liabilities	$ 31,776	$ 40,815

Recent Accounting Pronouncements	9 Months Ended
Recent Accounting Pronouncements	Oct. 29, 2023
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	12. RECENT ACCOUNTING PRONOUNCEMENTSIn 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 a 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 adoption of the standard did not have a material impact on the Company’s consolidated financial results.

- 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

Debt and Credit Agreement (Tables)

9 Months Ended

Oct. 29, 2023

Debt and Credit Agreement [Abstract]

Schedule of Debt


	October 29, 2023		January 29, 2023
(in thousands)
TRI Senior Secured Note	$	22,673	$	23,181
TRI Note		3,500		3,500
	$	26,173	$	26,681
Less: current maturities		827		768
TRI long-term debt	$	25,346	$	25,913

Duluth Line of credit	$	36,000	$	—
Less: current maturities		36,000		—
Duluth long-term debt	$	—	$	—

Fair Value (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	Oct. 29, 2023	Jan. 29, 2023
Debt Securities, Available-for-sale [Line Items]
Estimated Fair Value	$ 4,867	$ 5,539
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	5,604	5,737
Gross Unrealized Losses	(737)	(198)
Estimated Fair Value	$ 4,867	$ 5,539

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

Property and Equipment (Schedule of Property and Equipment) (Details) - USD ($) $ in Thousands	Oct. 29, 2023	Jan. 29, 2023
Property, Plant and Equipment [Line Items]
Property and equipment	$ 270,807	$ 215,389
Accumulated depreciation and amortization	(138,984)	(118,989)
Property and equipment net excluding construction in progress	131,823	96,400
Construction in progress	2,123	16,164
Property and equipment, net	133,946	112,564
Land and Land Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	4,486	4,486
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	56,724	49,450
Buildings [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	36,191	36,183
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	121	161
Warehouse Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	67,337	25,951
Office Equipment and Furniture [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	54,501	53,713
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	10,724	9,185
Software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	$ 40,723	$ 36,260

Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 29, 2023	Oct. 30, 2022	Oct. 29, 2023	Oct. 30, 2022
Condensed Consolidated Statements of Operations [Abstract]
Net sales	$ 138,210	$ 147,126	$ 401,068	$ 411,541
Cost of goods sold (excluding depreciation and amortization)	68,806	70,205	194,530	191,949
Gross profit	69,404	76,921	206,538	219,592
Selling, general and administrative expenses	81,832	84,311	224,958	224,044
Operating loss	(12,428)	(7,390)	(18,420)	(4,452)
Interest expense	1,219	968	3,033	2,723
Other income, net	47	56	304	180
Loss before income taxes	(13,600)	(8,302)	(21,149)	(6,995)
Income tax benefit	(3,126)	(2,059)	(4,786)	(1,770)
Net loss	(10,474)	(6,243)	(16,363)	(5,225)
Less: Net loss attributable to noncontrolling interest	(8)	(26)	(24)	(82)
Net loss attributable to controlling interest	$ (10,466)	$ (6,217)	$ (16,339)	$ (5,143)
Basic earnings per share (Class A and Class B):
Weighted average shares of common stock outstanding	32,987	32,792	32,937	32,759
Net loss per share attributable to controlling interest	$ (0.32)	$ (0.19)	$ (0.50)	$ (0.16)
Diluted earnings per share (Class A and Class B):
Weighted average shares and equivalents outstanding	32,987	32,792	32,937	32,759
Net loss per share attributable to controlling interest	$ (0.32)	$ (0.19)	$ (0.50)	$ (0.16)