0001649744-24-000006 | 10-K | XBRL Viewer

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Jan. 28, 2024
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.

Summary of Significant Accounting Policies (Narrative) (Details) - USD ($)	12 Months Ended
	Jan. 28, 2024	Jan. 29, 2023
Significant Accounting Policies [Line Items]
Catalog and advertising expenses	$ 69,000,000.0	$ 76,300,000
Shipping and processing expenses	321,710,000	309,872,000
Depreciation expense	28,000,000.0	26,700,000
Inventory reserves	1,400,000	1,800,000
Amortization expense of other assets	200,000	200,000
Accumulated amortization of other assets	1,000,000.0	800,000
Other-than-temporary impairment	0	0
Accounting Standards Update 2018-15 [Member]
Significant Accounting Policies [Line Items]
Software hosting implementation costs amortization expense	5,000,000.0	3,600,000
Hosting Arrangement, Service Contract, Implementation Cost, Capitalized, Accumulated Amortization	10,400,000	5,400,000
Shipping and Handling [Member]
Significant Accounting Policies [Line Items]
Shipping and processing expenses	47,200,000	44,000,000.0
Direct [Member]
Significant Accounting Policies [Line Items]
Goodwill impairment loss	$ 0	$ 0
Inventory Expenditures [Member] \| Supplier Concentration Risk [Member] \| Supplier One [Member]
Significant Accounting Policies [Line Items]
Concentration risk, percentage	59.00%	56.00%
Inventory Expenditures [Member] \| Supplier Concentration Risk [Member] \| Supplier Two [Member]
Significant Accounting Policies [Line Items]
Concentration risk, percentage	10.00%	11.00%
Minimum [Member]
Significant Accounting Policies [Line Items]
Period for amounts receivable from credit card issuers converted to cash	2 days
Other assets amortization estimated useful life	3 years
Maximum [Member]
Significant Accounting Policies [Line Items]
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]
Significant Accounting Policies [Line Items]
Stock compensation expense	$ 4,200,000	$ 2,700,000
Unrecognized compensation expense	$ 6,400,000
Unrecognized compensation expense, weighted average recognition period	2 years 3 months 18 days
Unvested Restricted Stock [Member] \| Board Members [Member]
Significant Accounting Policies [Line Items]
Stock-based compensation, vesting period	1 year
Unvested Restricted Stock [Member] \| Key Employees And Executives [Member] \| Minimum [Member]
Significant Accounting Policies [Line Items]
Stock-based compensation, vesting period	3 years
Unvested Restricted Stock [Member] \| Key Employees And Executives [Member] \| Maximum [Member]
Significant Accounting Policies [Line Items]
Stock-based compensation, vesting period	5 years

Consolidated Balance Sheets - USD ($) $ in Thousands	Jan. 28, 2024	Jan. 29, 2023
Current Assets:
Cash and cash equivalents	$ 32,157	$ 45,548
Receivables	5,955	6,041
Income taxes receivable	617
Inventory, net	125,757	154,922
Prepaid expenses & other current assets	16,488	15,154
Total current assets	180,974	221,665
Property and equipment, net	132,718	116,527
Operating lease right-of-use assets	121,430	131,753
Finance lease right-of-use assets, net	40,315	43,243
Available-for-sale security	4,986	5,539
Other assets, net	9,020	8,727
Deferred tax asset	1,010
Total assets	490,453	527,454
Current liabilities:
Trade accounts payable	51,122	56,547
Accrued expenses and other current liabilities	30,930	40,815
Income tax payable		1,761
Current portion of operating lease liabilities	16,401	15,571
Current portion of finance lease liabilities	3,149	2,842
Current maturities of TRI long-term debt	847	768
Total current liabilities	102,449	118,304
Operating lease liabilities, less current maturities	106,413	117,366
Finance lease liabilities, less current maturities	34,276	37,425
TRI long-term debt, less current maturities	25,141	25,913
Deferred tax liabilities		1,249
Total liabilities	268,279	300,257
Shareholders’ equity:
Preferred stock, no par value; 10,000 shares authorized; no shares issued or outstanding as of January 28, 2024 and January 29, 2023
Treasury stock, at cost; 155 and 112 shares as of January 28, 2024 and January 29, 2023, respectively	(1,738)	(1,459)
Capital stock	103,579	98,842
Retained earnings	123,816	133,172
Accumulated other comprehensive income	(427)	(148)
Total shareholders' equity of Duluth Holdings Inc.	225,230	230,407
Noncontrolling interest	(3,056)	(3,210)
Total shareholders' equity	222,174	227,197
Total liabilities and shareholders' equity	490,453	527,454
Class A Common Stock [Member]
Shareholders’ equity:
Common stock
Class B Common Stock [Member]
Shareholders’ equity:
Common stock

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. 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	$ 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 loss				(637)		(637)
Net income (loss)			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
Issuance of common stock	$ 542					542
Issuance of common stock, shares	1,243
Stock-based compensation	$ 4,195					4,195
Restricted stock forfeitures, shares	(257)
Restricted stock surrendered for taxes		(279)				(279)
Restricted stock surrendered for taxes, shares	(42)
Changes in the TRI Holdings, LLC Consolidation					171	171
Other comprehensive loss				(279)		(279)
Net income (loss)			(9,356)		(17)	(9,373)
Ending balance at Jan. 28, 2024	$ 103,579	$ (1,738)	$ 123,816	$ (427)	$ (3,056)	$ 222,174
Ending balance (in shares) at Jan. 28, 2024	34,387

Variable Interest Entity (Narrative) (Details) $ in Millions	12 Months Ended
	Jan. 28, 2024 USD ($)	Dec. 31, 2024 entity	Dec. 31, 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

Recent Accounting Pronouncements

12 Months Ended

Jan. 28, 2024

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 2023 and 2022, $10.1 million and $9.2 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 $5.0 million and $3.6 million of related amortization costs are included in Selling, general and administrative expenses on the Company’s Consolidated Statement of Operations, respectively.

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 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. ASU 2016-13 did not have a material impact on the Company’s consolidated financial statements.

Recently Accounting Pronouncements Not Yet Adopted

Segment Reporting – Improvements to Reportable Segment Disclosures

In November 2023, the FASB issued ASU No. 2023-07, “Segment Reporting: Improvements to Reportable Segment Disclosures.” This ASU improves reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. In addition, the amendments enhance interim disclosure requirements, clarify circumstances in which an entity can disclose multiple segment measures of profit or loss, provide new segment disclosure requirements for entities with a single reportable segment, and contain other disclosure requirements. The new guidance is effective for public companies with annual periods beginning after December 15, 2023, and interim periods within annual period beginning after December 15, 2024, with early adoption permitted. Management is currently evaluating the effects adoption of this guidance will have on its consolidated financial statements.

Income Taxes – Improvements to Income Tax Disclosures

In December 2023, the FASB issued ASU No. 2023-09, “Income Taxes: Improvements to Income Tax Disclosures.” This ASU improves the transparency of income tax disclosures by requiring (i) consistent categories and greater disaggregation of information in the rate reconciliation and (ii) income taxes paid disaggregated by jurisdiction. This new guidance will be effective for annual periods beginning after December 15, 2024, and early adoption is permitted. Management is currently evaluating the effects adoption of this guidance will have on its 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

Summary of Significant Accounting Policies

12 Months Ended

Jan. 28, 2024

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: digital, television, 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 advertising and catalog expense 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 $69.0 million and $76.3 million for fiscal 2023 and fiscal 2022, 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 $47.2 million and $44.0 million for fiscal 2023 and fiscal 2022, 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 59% and 56% of total inventory expenditures in fiscal 2023 and fiscal 2022, respectively. The Company also had a second supplier that accounted for 10% and 11% of total inventory expenditures in fiscal 2023 and fiscal 2022, 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 $1.4 million and $1.8 million as of January 28, 2024 and January 29, 2023, respectively.

Property and Equipment

Property and equipment consist of the following:



	January 28, 2024		January 29, 2023
(in thousands)
Land and land improvements	$	4,486	$	4,486
Leasehold improvements		56,850		49,450
Buildings		36,191		36,183
Vehicles		121		161
Warehouse equipment		66,481		25,951
Office equipment and furniture		54,294		53,713
Computer equipment		11,142		9,185
Software		39,923		36,260
		269,488		215,389
Accumulated depreciation and amortization		(140,551)		(115,026)
		128,937		100,363
Construction in progress		3,781		16,164
Property and equipment, net	$	132,718	$	116,527

The Company recorded depreciation expense of $28.0 million and $26.7 million for fiscal 2023 and fiscal 2022, 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 28, 2024		January 29, 2023
(in thousands)
Prepaid expenses & other current assets
Pending returns inventory, net	$	2,778	$	2,373
Current software hosting implementation costs, net		3,353		3,074
Other prepaid expenses		10,357		9,707
Prepaid expenses & other current assets	$	16,488	$	15,154

Other assets, net
Goodwill	$	402	$	402
Intangible assets, net		436		450
Non-current software hosting implementation costs		6,705		6,148
Other assets, net		1,477		1,727
Other assets, net	$	9,020	$	8,727

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 $5.0 million and $3.6 million for fiscal 2023 and fiscal 2022, respectively. Accumulated amortization was $10.4 million and $5.4 million for fiscal 2023 and fiscal 2022, respectively. See Note 12 “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, 2023 and 2022, which included assessed factors such as macroeconomic conditions, industry and market considerations, cost factors and overall financial performance 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 28, 2024 or January 29, 2023.

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 primarily include security deposits required by certain of the Company’s lease agreements and prepaid expenses. Amortization expense was $0.2 million for fiscal 2023 and fiscal 2022. Accumulated amortization was $1.0 million and $0.8 million as of January 28, 2024 and January 29, 2023, respectively.

Scheduled future amortization of amortizable other assets is as follows as of January 28, 2024:



Fiscal year
(in thousands)
2024	$	191
2025		157
2026		92
2027		22
2028		2
Thereafter		6
	$	470

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 2023, 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 $4.2 million and $2.7 million for fiscal 2023 and fiscal 2022, 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 28, 2024 and January 29, 2023:



		Weighted average
		grant date
		fair value
	Shares	per share
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
Granted	1,168,316		6.51
Vested	(164,116)		12.22
Forfeited	(255,702)		5.73
Outstanding at January 28, 2024	1,367,270	$	8.77

At January 28, 2024, the Company had unrecognized compensation expense of $6.4 million related to the restricted stock awards, which is expected to be recognized over a weighted average period of 2.3 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 2023 and fiscal 2022, other comprehensive income consists of changes in unrealized gains and losses on the Company’s available-for-sale security, 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 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 along with the corresponding amount of gross unrealized gains and losses recognized in accumulated other comprehensive income are as follows.


	January 28, 2024
	Cost or		Gross		Gross
	Amortized		Unrealized		Unrealized		Estimated
	Cost		Gains		Losses		Fair Value
(in thousands)
Level 1 security:
Money market funds	$	28,396	$	—	$	—	$	28,396

Level 3 security:
Corporate trust	$	5,556	$	—	$	(570)	$	4,986


	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 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 2023 or fiscal 2022.

The following table presents the future receipts related to the Company’s available-for-sale security by contractual maturity as of January 28, 2024.


	Amortized		Estimated
	Cost		Fair Value
(in thousands)
Within one year	$	200	$	161
After one year through five years		1,320		1,127
After five years through ten years		1,984		1,791
After ten years		2,052		1,907
Total	$	5,556	$	4,986

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

January 28, 2024

January 29, 2023

(in thousands)			Carrying Amount			Fair Value			Carrying Amount			Fair Value
TRI Long-term debt, including short-term portion		$	25,988		$	23,554		$	26,681		$	26,172

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.

Earnings Per Share (Reconciliation of Numerator and Denominator of Basic and Diluted Earnings Per Share) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Jan. 28, 2024	Jan. 29, 2023
Earnings Per Share [Abstract]
Net (loss) income attributable to controlling interest	$ (9,356)	$ 2,304
Basic weighted average shares	32,955	32,772
Dilutive shares weighted average shares		219
Diluted weighted average shares	32,955	32,991
Loss per share (Class A and Class B), Basic	$ (0.28)	$ 0.07
Loss per share (Class A and Class B), Diluted	$ (0.28)	$ 0.07

- 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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+ Details

Income Taxes (Narrative) (Details) - USD ($)	12 Months Ended
Income Taxes (Narrative) (Details) - USD ($)	Jan. 28, 2024	Jan. 29, 2023
Operating Loss Carryforwards [Line Items]
Unrecognized tax benefits that would impact effective tax rate	$ 100,000
Deferred tax assets, valuation allowance	0	$ 0
Tax expense for interest or penalties		$ 0
Federal [Member]
Operating Loss Carryforwards [Line Items]
Net operating losses	23,000,000.0
Deferred tax assets net operating losses	$ 4,800,000
Federal [Member] \| Maximum [Member]
Operating Loss Carryforwards [Line Items]
Tax years open for tax examination	2022
Federal [Member] \| Minimum [Member]
Operating Loss Carryforwards [Line Items]
Tax years open for tax examination	2020
State [Member]
Operating Loss Carryforwards [Line Items]
Net operating losses	$ 7,600,000
Deferred tax assets net operating losses	$ 300,000
State [Member] \| Maximum [Member]
Operating Loss Carryforwards [Line Items]
Tax years open for tax examination	2022
State [Member] \| Minimum [Member]
Operating Loss Carryforwards [Line Items]
Tax years open for tax examination	2019

Summary of Significant Accounting Policies (Summary of Activity in Unvested Restricted Stock) (Details) - Unvested Restricted Stock [Member] - $ / shares	12 Months Ended
	Jan. 28, 2024	Jan. 29, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning balance, shares	618,772	405,334
Granted	1,168,316	392,497
Vested	(164,116)	(124,773)
Forfeited	(255,702)	(54,286)
Ending balance, shares	1,367,270	618,772
Weighted average fair value per share, beginning balance	$ 12.05	$ 13.54
Weighted average fair value per share, Granted	6.51	10.99
Weighted average grant date fair value, Vested	12.22	13.44
Weighted average grant date fair value per share, Forfeited	5.73	12.20
Weighted average fair value per share, ending balance	$ 8.77	$ 12.05

Variable Interest Entities (Tables)

12 Months Ended

Jan. 28, 2024

Variable Interest Entities [Abstract]

Schedule Assets and Liabilities of Variable Interest Entity


	January 28, 2024		January 29, 2023
(in thousands)
Cash	$	17	$	20
Property and equipment, net		22,941		23,612
Total assets	$	22,958	$	23,632

Other current liabilities	$	26	$	161
Current maturities of TRI long-term debt		847		768
TRI long-term debt		25,141		25,913
Noncontrolling interest in VIE		(3,056)		(3,210)
Total liabilities and shareholders' equity	$	22,958	$	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

Leases (Future Minimum Lease Payments Under Non-Cancellable Leases) (Details) $ in Thousands	Jan. 28, 2024 USD ($)
Finance
2024	$ 4,736
2025	5,099
2026	3,993
2027	3,993
2028	4,017
Thereafter	25,214
Total future minimum lease payments	47,052
Less – Discount	(9,627)
Lease liability	37,425
Operating
2024	21,205
2025	20,613
2026	19,660
2027	18,411
2028	16,631
Thereafter	46,794
Total future minimum lease payments	143,314
Less – Discount	(20,500)
Lease liability	$ 122,814

Leases (Tables)

12 Months Ended

Jan. 28, 2024

Leases [Abstract]

Expense Components Leases Reflected Consolidated Statement of Operations


	Consolidated Statement of Operations	January 28, 2024		January 29, 2023
(in thousands)
Finance lease expense
Amortization of right-of-use ‎ assets	Selling, general and administrative expenses	$	3,361	$	3,361
Interest on lease liabilities	Interest expense		1,709		1,822
Total finance lease expense		$	5,070	$	5,183
Operating lease expense	Selling, general and administrative expenses	$	20,267	$	18,725
Amortization of build-to-suit leases capital contribution	Selling, general and administrative expenses		1,284		1,284
Variable lease expense	Selling, general and administrative expenses		10,927		10,380
Total lease expense		$	37,548	$	35,572

Other Information Related to Leases



	January 28, 2024		January 29, 2023
(in thousands)
Cash paid for amounts included in the measurement of lease liabilities:
Financing cash flows from finance leases	$	2,842	$	2,701
Operating cash flows from finance leases	$	1,709	$	1,822
Operating cash flows from operating leases	$	20,842	$	18,477

Right-of-use assets obtained in exchange for lease liabilities:
Operating leases	$	5,468	$	25,297

Weighted-average remaining lease term (in years):
Finance leases		10		11
Operating leases		7		8

Weighted-average discount rate:
Finance leases		4.5%		4.4%
Operating leases		4.2%		4.1%

Future Minimum Lease Payments Under Non-Cancellable Leases



		Finance	Operating
Fiscal year		Leases	Leases
(in thousands)
2024	$	4,736	$	21,205
2025		5,099		20,613
2026		3,993		19,660
2027		3,993		18,411
2028		4,017		16,631
Thereafter		25,214		46,794
Total future minimum lease payments	$	47,052	$	143,314
Less - Discount		9,627		20,500
Lease liability	$	37,425	$	122,814

Leases

12 Months Ended

Jan. 28, 2024

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 lease expenses 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 28, 2024		January 29, 2023
(in thousands)
Finance lease expense
Amortization of right-of-use ‎ assets	Selling, general and administrative expenses	$	3,361	$	3,361
Interest on lease liabilities	Interest expense		1,709		1,822
Total finance lease expense		$	5,070	$	5,183
Operating lease expense	Selling, general and administrative expenses	$	20,267	$	18,725
Amortization of build-to-suit leases capital contribution	Selling, general and administrative expenses		1,284		1,284
Variable lease expense	Selling, general and administrative expenses		10,927		10,380
Total lease expense		$	37,548	$	35,572

‎

Other information related to leases were as follows:



	January 28, 2024		January 29, 2023
(in thousands)
Cash paid for amounts included in the measurement of lease liabilities:
Financing cash flows from finance leases	$	2,842	$	2,701
Operating cash flows from finance leases	$	1,709	$	1,822
Operating cash flows from operating leases	$	20,842	$	18,477

Right-of-use assets obtained in exchange for lease liabilities:
Operating leases	$	5,468	$	25,297

Weighted-average remaining lease term (in years):
Finance leases		10		11
Operating leases		7		8

Weighted-average discount rate:
Finance leases		4.5%		4.4%
Operating leases		4.2%		4.1%

Future minimum lease payments under the non-cancellable leases are as follows as of January 28, 2024:



		Finance	Operating
Fiscal year		Leases	Leases
(in thousands)
2024	$	4,736	$	21,205
2025		5,099		20,613
2026		3,993		19,660
2027		3,993		18,411
2028		4,017		16,631
Thereafter		25,214		46,794
Total future minimum lease payments	$	47,052	$	143,314
Less - Discount		9,627		20,500
Lease liability	$	37,425	$	122,814

Total rent expense under non-cancellable leases was $21.8 million and $20.0 million for fiscal 2023 and fiscal 2022, respectively.

Leases (Narrative) (Details) - USD ($)	12 Months Ended
Leases (Narrative) (Details) - USD ($)	Jan. 28, 2024	Jan. 29, 2023
Lessee, Lease, Description [Line Items]
Operating lease right-of-use assets	$ 121,430,000	$ 131,753,000
Operating lease liability	122,814,000
Rent expense under non-cancellable operating leases	21,800,000	$ 20,000,000.0
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

Revenue (Reconciliation of Contract Liability Related to Gift Cards) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 28, 2024	Jan. 29, 2023
Disaggregation of Revenue [Line Items]
Balance as of Beginning of Period	$ 10,249	$ 10,791
Balance as of End of Period	9,579	10,249
Gift Cards Sold [Member]
Disaggregation of Revenue [Line Items]
Increase (decrease) in gift cards	18,116	17,330
Gift Cards Redeemed [Member]
Disaggregation of Revenue [Line Items]
Increase (decrease) in gift cards	(16,940)	(16,265)
Gift Card Breakage [Member]
Disaggregation of Revenue [Line Items]
Increase (decrease) in gift cards	$ (1,846)	$ (1,607)

- 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 (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. 28, 2024 USD ($)
Debt Instrument [Line Items]
2024	$ 847
2025	931
2026	1,020
2027	1,114
2028	1,214
Thereafter	21,944
Debt	$ 27,070

- 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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482900/835-30-50-1

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
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-Section S99
-Paragraph 1
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-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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Reference 22: http://www.xbrl.org/2003/role/disclosureRef
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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

Revenue (Contract Assets and Liabilities on Consolidated Balance Sheets) (Details) - USD ($) $ in Thousands	Jan. 28, 2024	Jan. 29, 2023	Jan. 30, 2022
Revenue [Abstract]
Contract assets	$ 2,778	$ 2,373
Contract liabilities	$ 9,579	$ 10,249	$ 10,791

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Jan. 28, 2024

Summary of Significant Accounting Policies [Abstract]

Schedule of Property and Equipment



	January 28, 2024		January 29, 2023
(in thousands)
Land and land improvements	$	4,486	$	4,486
Leasehold improvements		56,850		49,450
Buildings		36,191		36,183
Vehicles		121		161
Warehouse equipment		66,481		25,951
Office equipment and furniture		54,294		53,713
Computer equipment		11,142		9,185
Software		39,923		36,260
		269,488		215,389
Accumulated depreciation and amortization		(140,551)		(115,026)
		128,937		100,363
Construction in progress		3,781		16,164
Property and equipment, net	$	132,718	$	116,527

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 28, 2024		January 29, 2023
(in thousands)
Prepaid expenses & other current assets
Pending returns inventory, net	$	2,778	$	2,373
Current software hosting implementation costs, net		3,353		3,074
Other prepaid expenses		10,357		9,707
Prepaid expenses & other current assets	$	16,488	$	15,154

Other assets, net
Goodwill	$	402	$	402
Intangible assets, net		436		450
Non-current software hosting implementation costs		6,705		6,148
Other assets, net		1,477		1,727
Other assets, net	$	9,020	$	8,727

Scheduled Future Amortization of Amortizable Other Assets



Fiscal year
(in thousands)
2024	$	191
2025		157
2026		92
2027		22
2028		2
Thereafter		6
	$	470

Summary of Activity in Unvested Restricted Stock



		Weighted average
		grant date
		fair value
	Shares	per share
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
Granted	1,168,316		6.51
Vested	(164,116)		12.22
Forfeited	(255,702)		5.73
Outstanding at January 28, 2024	1,367,270	$	8.77

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


	January 28, 2024
	Cost or		Gross		Gross
	Amortized		Unrealized		Unrealized		Estimated
	Cost		Gains		Losses		Fair Value
(in thousands)
Level 1 security:
Money market funds	$	28,396	$	—	$	—	$	28,396

Level 3 security:
Corporate trust	$	5,556	$	—	$	(570)	$	4,986


	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	$	200	$	161
After one year through five years		1,320		1,127
After five years through ten years		1,984		1,791
After ten years		2,052		1,907
Total	$	5,556	$	4,986

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

January 28, 2024

January 29, 2023

(in thousands)			Carrying Amount			Fair Value			Carrying Amount			Fair Value
TRI Long-term debt, including short-term portion		$	25,988		$	23,554		$	26,681		$	26,172

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Jan. 28, 2024
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Jan. 28, 2024	Jan. 29, 2023
Cash flows from operating activities:
Net (loss) income	$ (9,373)	$ 2,246
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization	32,159	30,810
Stock based compensation	4,195	2,711
Deferred income taxes	(2,166)	(1,403)
Loss on disposal of property and equipment	130	1,392
Changes in operating assets and liabilities:
Receivables	86	(586)
Income taxes receivable	(617)
Inventory	29,165	(32,250)
Prepaid expense & other assets	(1,675)	5,101
Software hosting implementation costs, net	(216)	(6,121)
Deferred catalog costs		10
Trade accounts payable	(5,449)	12,685
Income taxes payable	(1,761)	(5,053)
Accrued expenses and deferred rent obligations	(5,141)	(11,768)
Other	58	(365)
Noncash lease impacts	(722)	1,195
Net cash provided by (used in) operating activities	38,673	(1,396)
Cash flows from investing activities:
Purchases of property and equipment	(49,086)	(27,065)
Principal receipts from available-for-sale security	181	164
Proceeds from disposal of PP&E	16	28
Changes in the TRI Holdings, LLC Consolidation	171
Net cash used in investing activities	(48,718)	(26,873)
Cash flows from financing activities:
Proceeds from line of credit	56,000
Payments on line of credit	(56,000)
Proceeds from long term debt		25,000
Payments on long term debt		(25,000)
Payments on TRI long term debt	(767)	(692)
Payments on finance lease obligations	(2,842)	(2,701)
Shares withheld for tax payments on vested restricted stock	(279)	(457)
Other	542	616
Net cash used in financing activities	(3,346)	(3,234)
Decrease in cash and cash equivalents	(13,391)	(31,503)
Cash and cash equivalents at beginning of period	45,548	77,051
Cash and cash equivalents at end of period	32,157	45,548
Supplemental disclosure of cash flow information:
Interest paid	4,156	3,653
Income taxes paid	2,026	7,223
Supplemental disclosure of non-cash information:
Unpaid liability to acquire property and equipment	$ 1,874	$ 8,783

Debt and Credit Agreement (Schedule of Debt) (Details) - TRI Long-term Debt [Member] - USD ($) $ in Thousands	Jan. 28, 2024	Jan. 29, 2023
Debt Instrument [Line Items]
Debt	$ 25,988	$ 26,681
Less: current maturities	847	768
Long-term debt	25,141	25,913
TRI Senior Secured Note [Member]
Debt Instrument [Line Items]
Debt	22,488	23,181
TRI Note [Member]
Debt Instrument [Line Items]
Debt	$ 3,500	$ 3,500

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

+ References + Details

Income Taxes (Significant Components of Deferred Tax Assets and Liabilities) (Details) - USD ($) $ in Thousands	Jan. 28, 2024	Jan. 29, 2023
Deferred tax assets:
Returns allowance	$ 1,402	$ 1,304
Uniform inventory capitalization	3,637	3,870
Unrealized loss on investment	144	50
Federal and state credit	426	38
Lease liability	52,642	54,648
Accruals	389	303
Stock-based compensation	491	341
Advance payments	687	751
Business Interest limitation	127
Unrecognized tax benefits	3	7
Charitable contributions	181	87
Research and development	1,723	1,288
Federal and state NOL	5,183	4
Total deferred tax assets	67,035	62,691
Deferred tax liabilities:
Property and equipment	12,641	8,439
Prepaid expenses	949	822
Right-of-use asset	52,006	54,475
Goodwill and intangibles	71	69
Inventory reserve	358	135
Total deferred tax liabilities	66,025	63,940
Net deferred tax assets	$ 1,010
Net deferred tax (liabilities)		$ (1,249)

Income Taxes (Components of Income Tax Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 28, 2024	Jan. 29, 2023
Current:
Federal	$ (638)	$ 1,158
State	230	953
Total current income tax expense	(408)	2,111
Deferred:
Federal	(1,710)	(884)
State	(575)	(519)
Total deferred income tax expense	(2,285)	(1,403)
Total income tax expense	$ (2,693)	$ 708

- Definition

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

+ References + Details

Debt and Credit Agreement

12 Months Ended

Jan. 28, 2024

Debt and Credit Agreement [Abstract]

Debt and Credit Agreement

4. DEBT AND CREDIT AGREEMENT

Debt consists of the following:


	January 28, 2024		January 29, 2023
(in thousands)
TRI Senior Secured Note	$	22,488	$	23,181
TRI Note		3,500		3,500
	$	25,988	$	26,681
Less: current maturities		847		768
TRI Long-term debt	$	25,141	$	25,913

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 14, 2021, the Company terminated its prior credit agreement, and 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 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 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 January 28, 2024, and for the fiscal year then ended, the Company was in compliance with all financial and non-financial covenants in the Credit Agreement.

Future principal maturities of all TRI debt, excluding unamortized financing fees of $1.1 million associated with the TRI debt are as follows as of January 28, 2024:


Fiscal year
(in thousands)
2024	$	847
2025		931
2026		1,020
2027		1,114
2028		1,214
Thereafter		21,944

27,070

- 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
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-URI https://asc.fasb.org//470/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Summary of Significant Accounting Policies (Schedule of Prepaid Expenses and Other Assets) (Details) - USD ($) $ in Thousands	Jan. 28, 2024	Jan. 29, 2023
Summary of Significant Accounting Policies [Abstract]
Pending returns inventory, net	$ 2,778	$ 2,373
Current software hosting implementation costs, net	3,353	3,074
Other prepaid expenses	10,357	9,707
Prepaid expenses & other current assets	16,488	15,154
Goodwill	402	402
Intangible assets, net	436	450
Non-current software hosting implementation costs	6,705	6,148
Other assets, net	1,477	1,727
Other assets, net	$ 9,020	$ 8,727

Nature of Operations and Basis of Presentation (Narrative) (Details) $ in Thousands	12 Months Ended
	Jan. 28, 2024 USD ($) segment store item	Jan. 29, 2023 USD ($)
Reclassification [Line Items]
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 \| 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.
Property, plant and equipment	$ 132,718	$ 116,527
Prepaid expenses	16,488	15,154
Finance lease right-of-use assets, net	40,315	43,243
Net cash used in operating activities	38,673	(1,396)
Net cash used in investing activities	$ (48,718)	(26,873)
Revision of Prior Period, Adjustment [Member]
Reclassification [Line Items]
Property, plant and equipment		8,200
Prepaid expenses		(4,200)
Finance lease right-of-use assets, net		(4,000)
Net cash used in operating activities		4,200
Net cash used in investing activities		$ (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

Accrued Expenses and Other Current Liabilities (Schedule of Accrued Expenses and Other Current Liabilities) (Details) - USD ($) $ in Thousands	Jan. 28, 2024	Jan. 29, 2023
Accrued Expenses and Other Current Liabilities [Abstract]
Salaries and benefits	$ 2,692	$ 2,404
Deferred revenue	9,579	10,249
Freight	4,001	7,193
Product returns	5,541	5,168
Unpaid purchases of property & equipment	765	6,271
Accrued advertising	1,129	2,020
Other	7,223	7,510
Total accrued expenses and other current liabilities	$ 30,930	$ 40,815

Summary of Significant Accounting Policies (Schedule of Property and Equipment) (Details) - USD ($) $ in Thousands	Jan. 28, 2024	Jan. 29, 2023
Property, Plant and Equipment [Line Items]
Property and equipment	$ 269,488	$ 215,389
Accumulated depreciation and amortization	(140,551)	(115,026)
Property and equipment net excluding construction in progress	128,937	100,363
Construction in progress	3,781	16,164
Property and equipment, net	132,718	116,527
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	$ 56,850	49,450
Buildings [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	$ 36,191	36,183
Property and equipment estimated useful Life	39 years
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	$ 121	161
Property and equipment estimated useful Life	5 years
Warehouse Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	$ 66,481	25,951
Office Equipment and Furniture [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	54,294	53,713
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	11,142	9,185
Software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	$ 39,923	$ 36,260
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

Retirement Plan

12 Months Ended

Jan. 28, 2024

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, 2023.

The Company’s total expenses under the Plan were $2.2 million and $2.3 million for fiscal 2023 and fiscal 2022, respectively.

- Definition

The entire disclosure for retirement benefits.

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+ Details

Retirement Plan (Narrative) (Details) - 401(k) profit sharing plan [Member] - USD ($) $ in Millions	12 Months Ended
	Jan. 28, 2024	Jan. 29, 2023
Defined Benefit Plan Disclosure [Line Items]
Profit sharing contributions percent on eligible wages		0.00%
Total expenses under the retirement plan	$ 2.2	$ 2.3
Contribution on 3% of Participant Compensation [Member]
Defined Benefit Plan Disclosure [Line Items]
Quarterly employer matching contribution percent	100.00%
Contribution on 2% of Participant Compensation [Member]
Defined Benefit Plan Disclosure [Line Items]
Quarterly employer matching contribution percent	50.00%
Employer Matching Contribution 100% [Member]
Defined Benefit Plan Disclosure [Line Items]
Participant percentage contribution to the plan	3.00%
Employer Matching Contribution 50% [Member]
Defined Benefit Plan Disclosure [Line Items]
Participant percentage contribution to the plan	2.00%

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Jan. 28, 2024	Jan. 29, 2023
Consolidated Statements of Comprehensive Income [Abstract]
Net (loss) income	$ (9,373)	$ 2,246
Other comprehensive (loss) income
Securities available-for sale: Unrealized security loss	(372)	(852)
Securities available-for sale: Income tax benefit	(93)	(215)
Other comprehensive loss	(279)	(637)
Comprehensive (loss) income	(9,652)	1,609
Comprehensive income (loss) attributable to noncontrolling interest	(17)	(58)
Comprehensive (loss) income attributable to controlling interest	$ (9,635)	$ 1,667

- 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.

+ References + Details

- Definition

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.

+ References + Details

- Definition

Amount after tax and reclassification adjustments of other comprehensive income (loss).

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Amount of tax expense (benefit) allocated to other comprehensive income (loss).

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The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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+ Details

Income Taxes (Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 28, 2024	Jan. 29, 2023
Income Taxes [Abstract]
Balance beginning of year	$ 287	$ 297
Additions for tax positions in prior years	(74)	(2)
Additions for tax positions in current year	37	11
Statue of limitations	(131)	(19)
Balance at end of year	$ 119	$ 287

Leases (Other Information Related To Leases) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 28, 2024	Jan. 29, 2023
Cash paid for amounts included in the measurement of lease liabilities:
Financing cash flows from finance leases	$ 2,842	$ 2,701
Operating cash flows from finance leases	1,709	1,822
Operating cash flows from operating leases	20,842	18,477
Right-of-use assets obtained in exchange for lease liabilities:
Operating leases	$ 5,468	$ 25,297
Weighted-average remaining lease term (in years):
Finance leases	10 years	11 years
Operating leases	7 years	8 years
Weighted-average discount rate:
Finance leases	4.50%	4.40%
Operating leases	4.20%	4.10%

Income Taxes (Tables)

12 Months Ended

Jan. 28, 2024

Income Taxes [Abstract]

Components of Income Tax Expense


	Fiscal Year Ended


	January 28, 2024		January 29, 2023
(in thousands)
Current:
Federal	$	(638)	$	1,158
State		230		953
		(408)		2,111
Deferred:
Federal		(1,710)		(884)
State		(575)		(519)
		(2,285)		(1,403)
Total income tax expense	$	(2,693)	$	708

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


	Fiscal Year Ended

	January 28, 2024				January 29, 2023
(in thousands)
Federal taxes at statutory rate	$	(2,524)	21.0	%	$	633	21.0	%
State and local income taxes, net of federal benefit		(390)	3.2	%		144	4.8	%
Stock compensation price difference		150	(1.2)	%		6	0.2	%
Research and development tax credits		(283)	2.4	%		(296)	(9.8)	%
Nondeductible compensation		384	(3.2)	%		182	6.0	%
Adjustments to uncertain tax positions		(164)	1.4			(10)	(0.4)	%
Other		134	(1.2)	%		49	1.7	%
Total income tax expense	$	(2,693)	22.4	%	$	708	23.5	%

Significant Components of Deferred Tax Assets and Liabilities



	January 28, 2024		January 29, 2023
(in thousands)
Deferred tax assets:
Returns allowance	$	1,402	$	1,304
Uniform inventory capitalization		3,637		3,870
Unrealized loss on investment		144		50
Federal and state credit		426		38
Lease liability		52,642		54,648
Accruals		389		303
Stock-based compensation		491		341
Advance payments		687		751
Business Interest limitation		127		—
Unrecognized tax benefits		3		7
Charitable contributions		181		87
Research and development		1,723		1,288
Federal and state NOL		5,183		4
Total deferred tax assets		67,035		62,691

Deferred tax liabilities:
Property and equipment		12,641		8,439
Prepaid expenses		949		822
Right-of-use asset		52,006		54,475
Goodwill and intangibles		71		69
Inventory reserve		358		135
Total deferred tax liabilities		66,025		63,940
Net deferred tax assets (liabilities)	$	1,010	$	(1,249)

Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits


	January 28, 2024	January 29, 2023
(in thousands)

Balance beginning of year	$	287	$	297
Additions for tax positions in prior years		(74)		(2)
Additions for tax positions in current year		37		11
Statute of limitations		(131)		(19)
Balance at end of year	$	119	$	287

Earnings Per Share (Tables)

12 Months Ended

Jan. 28, 2024

Earnings Per Share [Abstract]

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



	Fiscal Year Ended
	January 28, 2024		January 29, 2023
(in thousands, except per share data)
Numerator - net (loss) income attributable to controlling interest	$	(9,356)	$	2,304
Denominator - weighted average shares (Class A and Class B)
Basic		32,955		32,772
Dilutive shares		—		219
Diluted		32,955		32,991
Earnings per share (Class A and Class B)
Basic	$	(0.28)	$	0.07
Diluted	$	(0.28)	$	0.07

Nature of Operations and Basis of Presentation

12 Months Ended

Jan. 28, 2024

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 28, 2024, 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 2023 and Fiscal 2022 ended on January 28, 2024 and January 29, 2023, respectively. Fiscal 2023 and Fiscal 2022 were each 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.

Revision of Prior Period Financial Information

The Company has revised its Consolidated Balance Sheet as of January 29, 2023 and related notes included herein to correct immaterial classification errors in Property and equipment, Prepaid expenses and Finance lease right-of-use assets, net. Revisions have been reflected in the Consolidated Balance Sheet as of January 29, 2023 to increase Property and equipment by $8.2 million and decrease Prepaid expenses and Finance lease right-of-use assets, net by $4.2 million and $4.0 million, respectively. The Company also revised the fiscal 2022 Consolidated Statement of Cash Flows to decrease cash flows used in operating activities by $4.2 million and increase cash flows used in investing activities by $4.2 million. There were no changes to previously reported net income, total assets, or shareholders’ equity.

‎

Recent Accounting Pronouncements (Details) - Accounting Standards Update 2018-15 [Member] - USD ($) $ in Millions	12 Months Ended
	Jan. 28, 2024	Jan. 29, 2023
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Capitalized costs associated with implementation activities	$ 10.1	$ 9.2
Amortization costs related to implementation activities	$ 5.0	$ 3.6

- 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

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+ Details

Revenue (Tables)

12 Months Ended

Jan. 28, 2024

Revenue [Abstract]

Sales Disaggregated Based Upon Sales Channel


	January 28, 2024		January 29, 2023
(in thousands)
Direct-to-consumer	$	425,562	$	412,123
Stores		221,119		241,184

646,681

653,307

Contract Assets and Liabilities on Consolidated Balance Sheets


	January 28, 2024		January 29, 2023
(in thousands)
Contract assets	$	2,778	$	2,373
Contract liabilities	$	9,579	$	10,249

Reconciliation of Contract Liability Related to Gift Cards


	January 28, 2024		January 29, 2023
(in thousands)
Balance as of Beginning of Period	$	10,249	$	10,791
Gift cards sold		18,116		17,330
Gift cards redeemed		(16,940)		(16,265)
Gift card breakage		(1,846)		(1,607)
Balance as of End of Period	$	9,579	$	10,249

Nature of Operations and Basis of Presentation (Policy)	12 Months Ended
Nature of Operations and Basis of Presentation (Policy)	Jan. 28, 2024
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 28, 2024, 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 2023 and Fiscal 2022 ended on January 28, 2024 and January 29, 2023, respectively. Fiscal 2023 and Fiscal 2022 were each 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.
Revision of Prior Period Financial Information	Revision of Prior Period Financial Information The Company has revised its Consolidated Balance Sheet as of January 29, 2023 and related notes included herein to correct immaterial classification errors in Property and equipment, Prepaid expenses and Finance lease right-of-use assets, net. Revisions have been reflected in the Consolidated Balance Sheet as of January 29, 2023 to increase Property and equipment by $8.2 million and decrease Prepaid expenses and Finance lease right-of-use assets, net by $4.2 million and $4.0 million, respectively. The Company also revised the fiscal 2022 Consolidated Statement of Cash Flows to decrease cash flows used in operating activities by $4.2 million and increase cash flows used in investing activities by $4.2 million. There were no changes to previously reported net income, total assets, or shareholders’ equity.

Schedule II Valuation and Qualifying Accounts

12 Months Ended

Jan. 28, 2024

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 28, 2024 and January 29, 2023

(Amounts in thousands)



			Charged to		Charged to
	Beginning		Cost and		Other				Ending
	Balance		Expenses		Accounts		Deductions		Balance
Inventory reserve
Year ended January 28, 2024	$	1,837	$	—	$	—	$	(476)	$	1,361
Year ended January 29, 2023		2,372	$	—	$	—	$	(535)	$	1,837

Product returns reserve
Year ended January 28, 2024	$	5,168	$	373	$	—	$	—	$	5,541
Year ended January 29, 2023		5,439	$	—	$	—	$	(271)	$	5,168

See accompanying Report of Independent Registered Public Accounting Firm.

‎

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
Document and Entity Information - USD ($) $ in Millions	Jan. 28, 2024	Mar. 20, 2024	Jul. 30, 2023
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Jan. 28, 2024
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
Document Financial Statement Error Correction	true
Document Financial Statement Restatement Recovery Analysis [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 78.8
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--01-28
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 28, 2024 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		31,047,516

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. 28, 2024	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	$ 25,988	$ 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	$ 23,554	$ 26,172

- Definition

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

+ References + Details

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jan. 28, 2024	Jan. 29, 2023
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	155,000	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	31,178,000	30,191,000
Common stock, shares outstanding	31,023,000	30,079,000

Debt and Credit Agreement (Narrative) (Details) - USD ($) $ in Millions		12 Months Ended
	May 14, 2021	Jan. 28, 2024
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%
TRI Debt [Member]
Debt Instrument [Line Items]
Debt financing fees		$ 1.1
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%

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Jan. 28, 2024	Jan. 29, 2023
Consolidated Statements of Operations [Abstract]
Net sales	$ 646,681	$ 653,307
Cost of goods sold (excluding depreciation and amortization)	321,710	309,872
Gross profit	324,971	343,435
Selling, general and administrative expenses	333,804	337,204
Operating (loss) income	(8,833)	6,231
Interest expense	4,156	3,653
Other income, net	923	376
(Loss) income before income taxes	(12,066)	2,954
Income tax (benefit) expense	(2,693)	708
Net (loss) income	(9,373)	2,246
Less: Net income (loss) attributable to noncontrolling interest	(17)	(58)
Net (loss) income attributable to controlling interest	$ (9,356)	$ 2,304
Basic earnings per share (Class A and Class B):
Weighted average shares of common stock outstanding	32,955	32,772
Net (loss) income per share attributable to controlling interest	$ (0.28)	$ 0.07
Diluted earnings per share (Class A and Class B):
Weighted average shares and equivalents outstanding	32,955	32,991
Net (loss) income per share attributable to controlling interest	$ (0.28)	$ 0.07

Earnings Per Share (Narrative) (Details) shares in Millions	12 Months Ended
Earnings Per Share (Narrative) (Details) shares in Millions	Jan. 28, 2024 shares
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	0.4

Accrued Expenses and Other Current Liabilities

12 Months Ended

Jan. 28, 2024

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 28, 2024		January 29, 2023
(in thousands)
Salaries and benefits	$	2,692	$	2,404
Deferred revenue		9,579		10,249
Freight		4,001		7,193
Product returns		5,541		5,168
Unpaid purchases of property & equipment		765		6,271
Accrued advertising		1,129		2,020
Other		7,223		7,510
Total accrued expenses and other current liabilities	$	30,930	$	40,815

Revenue (Sales Disaggregated Based Upon Sales Channel) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 28, 2024	Jan. 29, 2023
Disaggregation of Revenue [Line Items]
Revenue	$ 646,681	$ 653,307
Direct-to-Consumer [Member]
Disaggregation of Revenue [Line Items]
Revenue	425,562	412,123
Stores [Member]
Disaggregation of Revenue [Line Items]
Revenue	$ 221,119	$ 241,184

- 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)
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-Section 50
-Paragraph 5
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
-Paragraph 30
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-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
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-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
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-Name Accounting Standards Codification
-Section 50
-Paragraph 40
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-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

Income Taxes

12 Months Ended

Jan. 28, 2024

Income Taxes [Abstract]

Income Taxes

9. INCOME TAXES

The components of income tax expense were as follows:


	Fiscal Year Ended


	January 28, 2024		January 29, 2023
(in thousands)
Current:
Federal	$	(638)	$	1,158
State		230		953
		(408)		2,111
Deferred:
Federal		(1,710)		(884)
State		(575)		(519)
		(2,285)		(1,403)
Total income tax expense	$	(2,693)	$	708

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 28, 2024 and January 29, 2023.

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


	Fiscal Year Ended

	January 28, 2024				January 29, 2023
(in thousands)
Federal taxes at statutory rate	$	(2,524)	21.0	%	$	633	21.0	%
State and local income taxes, net of federal benefit		(390)	3.2	%		144	4.8	%
Stock compensation price difference		150	(1.2)	%		6	0.2	%
Research and development tax credits		(283)	2.4	%		(296)	(9.8)	%
Nondeductible compensation		384	(3.2)	%		182	6.0	%
Adjustments to uncertain tax positions		(164)	1.4			(10)	(0.4)	%
Other		134	(1.2)	%		49	1.7	%
Total income tax expense	$	(2,693)	22.4	%	$	708	23.5	%

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 28, 2024		January 29, 2023
(in thousands)
Deferred tax assets:
Returns allowance	$	1,402	$	1,304
Uniform inventory capitalization		3,637		3,870
Unrealized loss on investment		144		50
Federal and state credit		426		38
Lease liability		52,642		54,648
Accruals		389		303
Stock-based compensation		491		341
Advance payments		687		751
Business Interest limitation		127		—
Unrecognized tax benefits		3		7
Charitable contributions		181		87
Research and development		1,723		1,288
Federal and state NOL		5,183		4
Total deferred tax assets		67,035		62,691

Deferred tax liabilities:
Property and equipment		12,641		8,439
Prepaid expenses		949		822
Right-of-use asset		52,006		54,475
Goodwill and intangibles		71		69
Inventory reserve		358		135
Total deferred tax liabilities		66,025		63,940
Net deferred tax assets (liabilities)	$	1,010	$	(1,249)

As of January 28, 2024, we had state net operating losses (“NOL”) of approximately $7.6 million, with deferred tax assets of $0.3 million related to these state NOLs. These state net operating loss carryforwards expire at various intervals from 2029 through 2044. The federal NOL is approximately $23.0 million, with deferred tax asset of $4.8 million related to the federal NOL.

Uncertain Tax Positions

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


	January 28, 2024	January 29, 2023
(in thousands)

Balance beginning of year	$	287	$	297
Additions for tax positions in prior years		(74)		(2)
Additions for tax positions in current year		37		11
Statute of limitations		(131)		(19)
Balance at end of year	$	119	$	287

If recognized, $0.1 million of the Company’s unrecognized tax benefits as of January 28, 2024, 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, 2023.

The Company files income tax returns in the United States federal jurisdiction and in various state jurisdictions. Federal tax returns for tax years 2020 through 2022, and state tax returns for tax years 2019 through 2022, 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
-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

Income Taxes (Reconciliation of Income Tax Expense to Amount Computed at Federal Statutory Rate) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 28, 2024	Jan. 29, 2023
Income Taxes [Abstract]
Federal taxes at statutory rate	$ (2,524)	$ 633
State and local income taxes, net of federal benefit	(390)	144
Stock compensation price difference	150	6
Research and development tax credits	(283)	(296)
Nondeductible Compensation	384	182
Adjustments to uncertain tax positions	(164)	(10)
Other	134	49
Total income tax expense	$ (2,693)	$ 708
Federal taxes at statutory rate	21.00%	21.00%
State and local income taxes, net of federal benefit	3.20%	4.80%
Stock compensation price difference	(1.20%)	0.20%
Research and development tax credits	2.40%	(9.80%)
Nondeductible Compensation	(3.20%)	6.00%
FIN 48 adjustments	1.40%	(0.40%)
Other	(1.20%)	1.70%
Total income tax expense	22.40%	23.50%

Schedule II Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 28, 2024	Jan. 29, 2023
Inventory Reserve [Member]
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]
Beginning Balance	$ 1,837	$ 2,372
Charged to Cost and Expenses
Charges to Other Accounts
Deductions	(476)	(535)
Ending Balance	1,361	1,837
Product Returns Reserve [Member]
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]
Beginning Balance	5,168	5,439
Charged to Cost and Expenses	373
Charges to Other Accounts
Deductions		(271)
Ending Balance	$ 5,541	$ 5,168

Accrued Expenses and Other Current Liabilities (Tables)

12 Months Ended

Jan. 28, 2024

Accrued Expenses and Other Current Liabilities [Abstract]

Schedule of Accrued Expenses and Other Current Liabilities


	January 28, 2024		January 29, 2023
(in thousands)
Salaries and benefits	$	2,692	$	2,404
Deferred revenue		9,579		10,249
Freight		4,001		7,193
Product returns		5,541		5,168
Unpaid purchases of property & equipment		765		6,271
Accrued advertising		1,129		2,020
Other		7,223		7,510
Total accrued expenses and other current liabilities	$	30,930	$	40,815

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. 28, 2024	Jan. 29, 2023
Debt Securities, Available-for-sale [Line Items]
Estimated Fair Value	$ 4,986	$ 5,539
Fair Value, Inputs, Level 1 [Member] \| Money Market Funds [Member]
Debt Securities, Available-for-sale [Line Items]
Cost or Amortized Cost	28,396	25,031
Gross Unrealized Losses
Estimated Fair Value	28,396	25,031
Fair Value, Inputs, Level 3 [Member] \| Corporate Trust [Member]
Debt Securities, Available-for-sale [Line Items]
Cost or Amortized Cost	5,556	5,737
Gross Unrealized Losses	(570)	(198)
Estimated Fair Value	$ 4,986	$ 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (aa)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (aaa)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

+ Details

Variable Interest Entities

12 Months Ended

Jan. 28, 2024

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 28, 2024 and January 29, 2023.

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 28, 2024 and January 29, 2023.


	January 28, 2024		January 29, 2023
(in thousands)
Cash	$	17	$	20
Property and equipment, net		22,941		23,612
Total assets	$	22,958	$	23,632

Other current liabilities	$	26	$	161
Current maturities of TRI long-term debt		847		768
TRI long-term debt		25,141		25,913
Noncontrolling interest in VIE		(3,056)		(3,210)
Total liabilities and shareholders' equity	$	22,958	$	23,632

While the Balance Sheet is consolidated in accordance with ASC Topic 810, Consolidation, the Company is not the guarantor nor the obligor of the TRI debt.

Earnings Per Share

12 Months Ended

Jan. 28, 2024

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 28, 2024		January 29, 2023
(in thousands, except per share data)
Numerator - net (loss) income attributable to controlling interest	$	(9,356)	$	2,304
Denominator - weighted average shares (Class A and Class B)
Basic		32,955		32,772
Dilutive shares		—		219
Diluted		32,955		32,991
Earnings per share (Class A and Class B)
Basic	$	(0.28)	$	0.07
Diluted	$	(0.28)	$	0.07

The computation of diluted loss per share excluded 0.4 million shares of unvested restricted stock for the fiscal year ended January 28, 2024, respectively, because their inclusion would be anti-dilutive due to a net loss.

Summary of Significant Accounting Policies (Policy)

12 Months Ended

Jan. 28, 2024

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: digital, television, 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 $69.0 million and $76.3 million for fiscal 2023 and fiscal 2022, 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 $1.4 million and $1.8 million as of January 28, 2024 and January 29, 2023, respectively.

Property and Equipment

Property and equipment consist of the following:



	January 28, 2024		January 29, 2023
(in thousands)
Land and land improvements	$	4,486	$	4,486
Leasehold improvements		56,850		49,450
Buildings		36,191		36,183
Vehicles		121		161
Warehouse equipment		66,481		25,951
Office equipment and furniture		54,294		53,713
Computer equipment		11,142		9,185
Software		39,923		36,260
		269,488		215,389
Accumulated depreciation and amortization		(140,551)		(115,026)
		128,937		100,363
Construction in progress		3,781		16,164
Property and equipment, net	$	132,718	$	116,527


	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 28, 2024		January 29, 2023
(in thousands)
Prepaid expenses & other current assets
Pending returns inventory, net	$	2,778	$	2,373
Current software hosting implementation costs, net		3,353		3,074
Other prepaid expenses		10,357		9,707
Prepaid expenses & other current assets	$	16,488	$	15,154

Other assets, net
Goodwill	$	402	$	402
Intangible assets, net		436		450
Non-current software hosting implementation costs		6,705		6,148
Other assets, net		1,477		1,727
Other assets, net	$	9,020	$	8,727

Software Hosting Implementation Costs

Goodwill

Intangible Assets and Other Assets

Scheduled future amortization of amortizable other assets is as follows as of January 28, 2024:



Fiscal year
(in thousands)
2024	$	191
2025		157
2026		92
2027		22
2028		2
Thereafter		6
	$	470

Impairment of Long-Lived Assets

For fiscal 2023, 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 28, 2024 and January 29, 2023:



		Weighted average
		grant date
		fair value
	Shares	per share
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
Granted	1,168,316		6.51
Vested	(164,116)		12.22
Forfeited	(255,702)		5.73
Outstanding at January 28, 2024	1,367,270	$	8.77

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 28, 2024
	Cost or		Gross		Gross
	Amortized		Unrealized		Unrealized		Estimated
	Cost		Gains		Losses		Fair Value
(in thousands)
Level 1 security:
Money market funds	$	28,396	$	—	$	—	$	28,396

Level 3 security:
Corporate trust	$	5,556	$	—	$	(570)	$	4,986


	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

No other-than-temporary impairment was recorded in the Consolidated Statements of Operations in fiscal 2023 or fiscal 2022.

The following table presents the future receipts related to the Company’s available-for-sale security by contractual maturity as of January 28, 2024.


	Amortized		Estimated
	Cost		Fair Value
(in thousands)
Within one year	$	200	$	161
After one year through five years		1,320		1,127
After five years through ten years		1,984		1,791
After ten years		2,052		1,907
Total	$	5,556	$	4,986

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

January 28, 2024

January 29, 2023

(in thousands)			Carrying Amount			Fair Value			Carrying Amount			Fair Value
TRI Long-term debt, including short-term portion		$	25,988		$	23,554		$	26,681		$	26,172

Variable Interest Entity (Schedule Assets and Liabilities of Variable Interest Entity) (Details) - USD ($) $ in Thousands	Jan. 28, 2024	Jan. 29, 2023
Variable Interest Entity [Line Items]
Property and equipment, net	$ 132,718	$ 116,527
Total assets	490,453	527,454
Noncontrolling interest in VIE	(3,056)	(3,210)
Total liabilities and shareholders' equity	490,453	527,454
Wisconsin [Member] \| TRI Holdings, LLC [Member] \| Variable Interest Entity, Primary Beneficiary [Member]
Variable Interest Entity [Line Items]
Cash	17	20
Property and equipment, net	22,941	23,612
Total assets	22,958	23,632
Other current liabilities	26	161
Current maturities of TRI long-term debt	847	768
TRI long-term debt	25,141	25,913
Noncontrolling interest in VIE	(3,056)	(3,210)
Total liabilities and shareholders' equity	$ 22,958	$ 23,632

Debt and Credit Agreement (Tables)

12 Months Ended

Jan. 28, 2024

Debt and Credit Agreement [Abstract]

Schedule of Debt


	January 28, 2024		January 29, 2023
(in thousands)
TRI Senior Secured Note	$	22,488	$	23,181
TRI Note		3,500		3,500
	$	25,988	$	26,681
Less: current maturities		847		768
TRI Long-term debt	$	25,141	$	25,913

Future Principal Maturities of All TRI Debt and Credit Agreement


Fiscal year
(in thousands)
2024	$	847
2025		931
2026		1,020
2027		1,114
2028		1,214
Thereafter		21,944

27,070

Leases (Expense Components Leases Reflected Consolidated Statement of Operations) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 28, 2024	Jan. 29, 2023
Leases [Abstract]
Finance lease expense: Amortization of right-of-use assets	$ 3,361	$ 3,361
Finance lease expense: Interest on lease liabilities	1,709	1,822
Total finance lease expense	5,070	5,183
Operating lease expense	20,267	18,725
Amortization of build-to-suit leases capital contribution	1,284	1,284
Variable lease expense	10,927	10,380
Total lease expense	$ 37,548	$ 35,572

Summary of Significant Accounting Policies (Scheduled Future Amortization of Amortizable Other Assets) (Details) $ in Thousands	Jan. 28, 2024 USD ($)
Summary of Significant Accounting Policies [Abstract]
2024	$ 191
2025	157
2026	92
2027	22
2028	2
Thereafter	6
Other Assets	$ 470

Summary of Significant Accounting Policies (Future Principal Receipts Related to Available-For-Sale Security by Contractual Maturity) (Details) $ in Thousands	Jan. 28, 2024 USD ($)
Summary of Significant Accounting Policies [Abstract]
Amortized Cost, Within one year	$ 200
Amortized Cost, After one year through five years	1,320
Amortized Cost, After five years through ten years	1,984
Amortized Cost, After ten years	2,052
Amortized Cost, Total	5,556
Estimated Fair Value, Within one year	161
Estimated Fair Value, After one year through five years	1,127
Estimated Fair Value, After five years through ten years	1,791
Estimated Fair Value, After ten years	1,907
Estimated Fair Value, Total	$ 4,986

Revenue

12 Months Ended

Jan. 28, 2024

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 28, 2024		January 29, 2023
(in thousands)
Direct-to-consumer	$	425,562	$	412,123
Stores		221,119		241,184

646,681

653,307

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.

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


	January 28, 2024		January 29, 2023
(in thousands)
Contract assets	$	2,778	$	2,373
Contract liabilities	$	9,579	$	10,249

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 28, 2024		January 29, 2023
(in thousands)
Balance as of Beginning of Period	$	10,249	$	10,791
Gift cards sold		18,116		17,330
Gift cards redeemed		(16,940)		(16,265)
Gift card breakage		(1,846)		(1,607)
Balance as of End of Period	$	9,579	$	10,249

- 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
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-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
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-Publisher FASB
-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