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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Oct. 29, 2017	Dec. 04, 2017
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Oct. 29, 2017
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	Q3
Trading Symbol	dlth
Entity Registrant Name	DULUTH HOLDINGS INC.
Entity Central Index Key	0001649744
Current Fiscal Year End Date	--01-28
Entity Filer Category	Accelerated Filer
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		29,097,107

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Oct. 29, 2017	Jan. 29, 2017
Current Assets:
Cash	$ 958	$ 24,042
Accounts receivable	62	45
Other receivables	1,669	349
Inventory, less reserve for excess and obsolete items of $2,899 and $1,242, respectively	129,475	70,368
Prepaid expenses	8,820	4,860
Deferred catalog costs	4,431	1,582
Total current assets	145,415	101,246
Property and equipment, net	98,151	52,432
Restricted cash	2,169	1,435
Available-for-sale security	6,323
Goodwill	402	402
Other assets, net	487	452
Total assets	252,947	155,967
Current liabilities:
Trade accounts payable	30,082	9,330
Accrued expenses and other current liabilities	25,676	19,822
Income taxes payable		5,225
Bank overdrafts	2,930
Current maturities of long-term debt	84	742
Total current liabilities	58,772	35,119
Long-term line of credit	50,101
Finance lease obligations under build-to-suit leases	18,484	3,349
Long-term debt, less current maturities	1,445	35
Deferred rent obligations, less current maturities	3,305	2,109
Deferred tax liabilities	1,507	1,567
Total liabilities	133,614	42,179
Commitments and contingencies
Shareholders’ equity:
Preferred stock, no par value; 10,000 shares authorized; no shares issued or outstanding as of October 29, 2017 and January 29, 2017
Treasury stock, at cost; 3 and 0 shares as of October 29, 2017 and January 29, 2017, respectively	(57)
Capital stock	87,632	86,446
Retained earnings	28,556	24,733
Total shareholders' equity of Duluth Holdings Inc.	116,131	111,179
Noncontrolling interest	3,202	2,609
Total shareholders' equity	119,333	113,788
Total liabilities and shareholders' equity	252,947	155,967
Class A common stock [Member]
Shareholders’ equity:
Common stock
Class B common stock [Member]
Shareholders’ equity:
Common stock

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Oct. 29, 2017	Jan. 29, 2017
Reserve for excess and obsolete items	$ 2,899	$ 1,242
Preferred stock, par value	$ 0	$ 0
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	3,000	0
Class A common stock [Member]
Common stock, par value	$ 0	$ 0
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, par value	$ 0	$ 0
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	29,100,000	29,012,000
Common stock, shares outstanding	29,097,000	29,012,000

Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 29, 2017	Oct. 30, 2016	Oct. 29, 2017	Oct. 30, 2016
Condensed Consolidated Statements of Operations [Abstract]
Net sales	$ 83,729	$ 67,008	$ 253,642	$ 201,463
Cost of goods sold (excluding depreciation and amortization)	36,302	28,260	108,649	84,102
Gross profit	47,427	38,748	144,993	117,361
Selling, general and administrative expenses	48,039	37,929	137,467	105,215
Operating (loss) income	(612)	819	7,526	12,146
Interest expense	661	33	1,199	108
Other income, net	73	33	175	163
(Loss) income before income taxes	(1,200)	819	6,502	12,201
Income tax (benefit) expense	(454)	305	2,480	4,691
Net (loss) income	(746)	514	4,022	7,510
Less: Net income attributable to noncontrolling interest	70	52	199	188
Net (loss) income attributable to controlling interest	$ (816)	$ 462	$ 3,823	$ 7,322
Basic earnings per share (Class A and Class B):
Weighted average shares of common stock outstanding, Basic	31,861	31,520	31,837	31,520
Net (loss) income per share attributable to controlling interest, Basic	$ (0.03)	$ 0.01	$ 0.12	$ 0.23
Diluted earnings per share (Class A and Class B):
Weighted average shares and equivalents outstanding, Diluted	31,861	32,294	32,297	32,286
Net (loss) income per share attributable to controlling interest, Diluted	$ (0.03)	$ 0.01	$ 0.12	$ 0.23

Condensed Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 29, 2017	Oct. 30, 2016	Oct. 29, 2017	Oct. 30, 2016
Condensed Consolidated Statements of Comprehensive Income (Loss) [Abstract]
Net (loss) income	$ (746)	$ 514	$ 4,022	$ 7,510
Other comprehensive income:
Change in value of interest rate swap agreement		15		27
Comprehensive (loss) income	(746)	529	4,022	7,537
Comprehensive income attributable to noncontrolling interest	70	52	199	188
Comprehensive (loss) income attributable to controlling interest	$ (816)	$ 477	$ 3,823	$ 7,349

Condensed Consolidated Statement of Shareholders’ Equity - 9 months ended Oct. 29, 2017 - USD ($) $ in Thousands	Capital stock [Member]	Treasury stock [Member]	Retained earnings [Member]	Noncontrolling interest in variable interest entity [Member]	Total
Beginning balance at Jan. 29, 2017	$ 86,446		$ 24,733	$ 2,609	$ 113,788
Beginning balance (in shares) at Jan. 29, 2017	32,376,000
Issuance of common stock, shares	109,000
Restricted stock forfeitures, shares	(21,000)
Amortization of stock-based compensation	$ 1,186				1,186
Restricted stock surrendered for taxes		$ (57)			(57)
Restricted stock surrendered for taxes, shares	(3,000)
Capital contributions				794	794
Distributions				(400)	(400)
Net income			3,823	199	4,022
Ending balance (in shares) at Oct. 29, 2017	32,461,000
Ending balance at Oct. 29, 2017	$ 87,632	$ (57)	$ 28,556	$ 3,202	$ 119,333

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Oct. 29, 2017	Oct. 30, 2016
Cash flows from operating activities:
Net income	$ 4,022	$ 7,510
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization	5,104	3,215
Amortization of stock-based compensation	1,186	969
Deferred income taxes	(60)	151
Loss on disposal of property and equipment		3
Changes in operating assets and liabilities:
Accounts receivable	(17)	(10)
Other receivables	(1,320)	(3,007)
Inventory	(57,020)	(40,891)
Prepaid expense	(3,136)	181
Deferred catalog costs	(1,006)	485
Trade accounts payable	18,665	6,713
Income taxes payable	(5,225)	(1,308)
Accrued expenses and deferred rent obligations	3,850	(794)
Net cash used in operating activities	(34,957)	(26,783)
Cash flows from investing activities:
Purchases of property and equipment	(37,501)	(21,026)
Purchase of available-for-sale security	(6,323)
Change in restricted cash	(734)	(1,367)
Purchases of other assets	(85)	(80)
Net cash used in investing activities	(44,643)	(22,473)
Cash flows from financing activities:
Proceeds from line of credit	76,476	18,156
Payments on line of credit	(26,375)	(4,947)
Proceeds from long term debt	800
Payments on long term debt	(34)	(4,216)
Payments on capital lease obligations	(14)	(14)
Change in bank overdrafts	2,930	2,055
Distributions to shareholders		(192)
Distributions to holders of noncontrolling interest in variable interest entity	(400)	(30)
Proceeds from finance lease obligations	2,358
Capital contributions to variable interest entity	794	744
Shares withheld for tax payments on vested restricted shares	(57)
Other	38
Net cash provided by financing activities	56,516	11,556
Decrease in cash	(23,084)	(37,700)
Cash at beginning of period	24,042	37,873
Cash at end of period	958	173
Supplemental disclosure of cash flow information
Interest paid	947	116
Income taxes paid	8,950	7,929
Supplemental disclosure of non-cash information
Property and equipment acquired under build-to-suit leases	12,739	1,957
Unpaid liability to acquire property and equipment	$ 4,144	$ 3,922

Nature of Operations and Basis of Presentation	9 Months Ended
Nature of Operations and Basis of Presentation	Oct. 29, 2017
Nature of Operations and Basis of Presentation [Abstract]
Nature of Operations and Basis of Presentation	1. NATURE OF OPERATIONS AND BASIS OF PRESENTATION A. Nature of Operations Duluth Holdings Inc. (“Duluth Trading” or the “Company”), a Wisconsin corporation, is a lifestyle brand of men’s and women’s casual wear, workwear and accessories sold exclusively through the Company’s own direct and retail channels. The direct segment, consisting of the Company’s website and catalogs, offers products nationwide. In 2010, the Company added retail to its omni-channel platform with the opening of its first store. Since then, Duluth Trading has expanded its retail presence, and as of October 29, 2017, the Company operated 23 retail stores and three outlet stores across the Midwestern, Eastern and Western United States. The Company’s products are marketed under the Duluth Trading brand, with the majority of products being exclusively developed and sold as Duluth Trading branded merchandise. The Company has two classes of authorized common stock: Class A common stock and Class B common stock. The rights of holders of Class A common stock and Class B common stock are identical, except for voting and conversion rights. Each share of Class A common stock is entitled to ten votes per share and is convertible at any time into one share of Class B common stock. Each share of Class B common stock is entitled to one vote per share. The Company’s Class B common stock trades on the NASDAQ Global Select Market under the symbol “DLTH.” B. Basis of Presentation The condensed consolidated financial statements are prepared in accordance with U.S. Generally Accepted Accounting Principles (“U.S. GAAP”). The accompanying condensed consolidated financial statements include the accounts of the parent, Duluth Holdings Inc., and its wholly-owned subsidiary, Duluth Trading Company, LLC. Effective October 3, 2016, Duluth Trading Company, LLC was dissolved and no longer consolidated, which did not impact the Company’s consolidated financial statements. The Company also consolidates Schlecht Retail Ventures LLC (“SRV”) as a variable interest entity (see Note 5 “Variable Interest Entity”). All intercompany balances and transactions have been eliminated. The Company’s fiscal year ends on the Sunday nearest to January 31 of the following year. Fiscal 2017 is a 52-week period and ends on January 28, 2018. Fiscal 2016 was a 52-week period and ended on January 29, 2017. The three and nine months of fiscal 2017 and fiscal 2016 represent the Company’s 13-week and 39-week periods ended October 29, 2017 and October 30, 2016, respectively. The accompanying condensed consolidated financial statements as of and for the three and nine months ended October 29, 2017 and October 30, 2016 have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) and, in the opinion of the Company, include all adjustments (which are normal and recurring in nature) necessary to present fairly the financial position, results of operations and cash flows of the Company for the interim periods presented. Certain information and footnote disclosures normally included in consolidated financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such SEC rules and regulations as of and for the three and nine months ended October 29, 2017 and October 30, 2016. These interim condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes included in the Company’s annual report on Form 10-K for the fiscal year ended January 29, 2017. C. 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. D. Restricted Cash The Company’s restricted cash is held in escrow accounts and is used to pay a portion of the construction loans entered into by third party landlords (the “Landlords”) in connection with the Company’s retail store leases. The restricted cash is disbursed based on the escrow agreements entered into by and among the Landlords, the Company and the escrow agent. E. Build-to-Suit Lease The Company may at times be involved in the construction of stores to be leased by the Company and, depending on the extent to which the Company is involved, the Company may be deemed the owner of the leased premises for accounting purposes during the store construction period. The Company’s lease for its new headquarters is treated as a build-to-suit lease transaction for accounting purposes during the construction period. For leases that the Company is deemed the owner of the property during the construction period, upon commencement of the construction project, the Company is required to capitalize the cash and non-cash assets contributed by the landlord for construction as property and equipment on the Company’s Condensed Consolidated Balance Sheets. Upon the completion of the construction project, the Company performs an analysis on the lease to determine if the Company qualifies for sale-leaseback treatment. For those qualifying leases, the finance lease obligation and the associated property and equipment are removed and the difference is reclassified to either prepaid or deferred rent and amortized over the lease term as an increase or decrease to rent expense. If the lease does not qualify for sale-leaseback treatment, the finance lease obligation is amortized over the lease term based on the rent payments in the lease agreement and the associated property and equipment are depreciated over the estimated useful life. As of October 29, 2017, the Company capitalized $27.5 million in property and equipment and $0.2 million in accumulated depreciation and recorded an $18.5 million non-current liability related to build-to-suit transactions in which the Company is considered the owner for accounting purposes. As of January 29, 2017, the Company capitalized $6.6 million in property and equipment and $0.01 million in accumulated depreciation and recorded a $3.3 million non-current liability related to build-to-suit transactions in which the Company is considered the owner for accounting purposes.

Debt and Line of Credit

9 Months Ended

Oct. 29, 2017

Debt and Line of Credit [Abstract]

Debt and Line of Credit

2. DEBT AND LINE OF CREDIT

Debt consists of the following:


	October 29, 2017		January 29, 2017
(in thousands)
SRV Mortgage Term A Note	$	700	$	727
SRV Mortgage Term B Note		793		—
Line of credit		50,101		—
Capitalized lease obligations		36		50
	$	51,630	$	777
Less: current maturities		(84)		(742)
Long-term debt	$	51,546	$	35

Schlecht Retail Ventures LLC

SRV entered into a mortgage note (“SRV Term A Note”) with an original balance of $0.8 million. The SRV Term A Note was scheduled to mature in September 2017 and required monthly payments of $3,300 plus interest at 3.1%, with a final balloon payment due in September 2017. On July 20, 2017, SRV refinanced the SRV Term A Note, which extended the maturity date to September 2022, with a final balloon payment in September 2022, and changed the interest rate to 3.69%. The required monthly payments of $3,300 did not change.

On July 20, 2017, SRV entered into a mortgage note (“SRV Term B Note”) with an original balance of $0.8 million. The SRV Term B Note matures in September 2022 and requires monthly payments of $3,300 plus interest at 3.69%, with a final balloon payment in September 2022.

The SRV Term A Note and SRV Term B Note are guaranteed by the Company’s majority shareholder and collateralized by certain real property owned by SRV in Mt. Horeb, Wisconsin.

Line of Credit

On September 29, 2017, the Company entered into a first amendment to the Amended and Restated Loan Agreement dated as of October 7, 2016 (the “Amended and Restated Agreement”), providing for borrowing availability of up to $60.0 million from September 29, 2017 through July 31, 2019. Effective November 1, 2017, the Company entered into a second amendment to the Amended and Restated Agreement, providing for borrowing availability of up to $80.0 million from November 1, 2017 through December 31, 2017 and borrowing availability of up to $60.0 million from January 1, 2018 through July 31, 2019. The Amended and Restated Agreement matures on July 31, 2019, and bears interest, payable monthly, at a rate equal to the adjusted LIBOR rate, as defined in the Amended and Restated Agreement (effective rate of 2.5% at October 29, 2017). The Amended and Restated Agreement is secured by essentially all Company assets and requires the Company to maintain compliance with certain financial and non-financial covenants, including minimum tangible net worth and a minimum trailing twelve month EBITDA. In addition, the Amended and Restated Agreement does not contain borrowing base limits.

As of October 29, 2017 and for the nine months then ended, the Company was in compliance with all financial and non-financial covenants for all debts discussed above.

Accrued Expenses and Other Current Liabilities

9 Months Ended

Oct. 29, 2017

Accrued Expenses and Other Current Liabilities [Abstract]

Accrued Expenses and Other Current Liabilities

3. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consist of the following:


	October 29, 2017		January 29, 2017
(in thousands)
Salaries and benefits	$	1,645	$	3,885
Deferred revenue		6,395		5,590
Freight		1,539		1,574
Product returns		642		1,088
Catalog costs		2,399		556
Unpaid purchases of property & equipment		4,144		3,485
Accrued advertising		4,634		1,060
Other		4,278		2,584
Total accrued expenses and other current liabilities	$	25,676	$	19,822

Investment

9 Months Ended

Oct. 29, 2017

Investment [Abstract]

Investment

4. INVESTMENT

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 carrying value of the Company’s available-for-sale security was valued based on a recent purchase in inactive market (Level 3).

October 29, 2017

January 29, 2017

Cost or

Gross

Amortized

Unrealized

Estimated

Cost

Gains

Losses

Fair Value

(in thousands)

Level 3 security:

Corporate trust

6,323

—

6,323

—

The following table presents future receipts related to the Company’s available-for-sale security by contractual maturity as of October 29, 2017. Cost and estimated fair value are equal.


	Estimated
	Fair Value
(in thousands)
Within one year	$	—
After one year through five years		719
After five years through ten years		1,181
After ten years		4,423
Total	$	6,323

Variable Interest Entity

9 Months Ended

Oct. 29, 2017

Variable Interest Entity [Abstract]

Variable Interest Entity

5. VARIABLE INTEREST ENTITY

Based upon the criteria set forth in ASC 810, Consolidation, the Company has determined that it was the primary beneficiary of one variable interest entity (“VIE”) as of October 29, 2017 and January 29, 2017, as the Company absorbs significant economics of the entity and has the power to direct the activities that are considered most significant to the entity.

The Company leases certain retail store facilities and office buildings from SRV, a VIE whose primary purpose and activity is to own this real property. SRV is a Wisconsin limited liability company that is owned by the majority shareholder of the Company. The Company considers itself the primary beneficiary for SRV as the Company is expected to receive a majority of SRV’s expected residual returns based on the activity of SRV. As the Company is the primary beneficiary, it consolidates SRV and the leases are eliminated in consolidation.

The condensed consolidated balance sheets include the following amounts as a result of the consolidation of SRV as of October 29, 2017 and January 29, 2017:


	October 29, 2017		January 29, 2017
(in thousands)
Cash	$	656	$	139
Other receivables		20		9
Property and equipment, net		4,102		3,248
Other assets, net		14		5
Total assets	$	4,792	$	3,401

Other current liabilities	$	177	$	792
Long-term debt		1,413		—
Noncontrolling interest in VIE		3,202		2,609
Total liabilities and shareholders' equity	$	4,792	$	3,401

On August 18, 2017, the Company entered into a lease agreement with TRI Holdings, LLC (“TRI”), the developer of the Company’s future headquarters in Mt. Horeb, Wisconsin. The Company expects to take occupancy of the future headquarters on November 1, 2018. The Company determined it had a variable interest in TRI, however, the Company does not consolidate TRI, as the Company is not the primary beneficiary.

During the construction phase of the Company’s future headquarters, the Company is considered the owner for accounting purposes, as noted in footnote one, under build-to-suit lease. As of October 29, 2017, the Company capitalized $8.5 million in property & equipment and recorded $8.5 million non-current liability related to build-to-suit transactions, which are included in the balances disclosed under footnote one.

In conjunction with the headquarters lease, the Company invested $6.3 million in a trust (see Note 4 Investment) that funded the mortgage to TRI for the construction of the Company’s future headquarters. The Company does not consolidate the trust as the Company is not the primary beneficiary.

Earnings Per Share

9 Months Ended

Oct. 29, 2017

Earnings Per Share [Abstract]

Earnings Per Share

6. 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. The reconciliation of the numerator and denominator of the basic and diluted earnings per share calculation is as follows:


	Three Months Ended				Nine Months Ended
	October 29, 2017		October 30, 2016		October 29, 2017		October 30, 2016
(in thousands, except per share data)
Numerator - net (loss) income attributable to controlling interest	$	(816)	$	462	$	3,823	$	7,322
Denominator - weighted average shares (Class A and Class B)
Basic		31,861		31,520		31,837		31,520
Dilutive shares		—		774		460		766
Diluted		31,861		32,294		32,297		32,286
(Loss) earnings per share (Class A and Class B)
Basic	$	(0.03)	$	0.01	$	0.12	$	0.23
Diluted	$	(0.03)	$	0.01	$	0.12	$	0.23

Stock-Based Compensation

9 Months Ended

Oct. 29, 2017

Stock-Based Compensation [Abstract]

Stock-Based Compensation

7. STOCK-BASED COMPENSATION

The Company accounts for its stock-based compensation plan in accordance with ASC 718, Stock Compensation, which requires the Company to measure all share-based payments at grant date fair value and recognize the cost over the requisite service period of the award.

Total stock compensation expense associated with restricted stock recognized by the Company during the three and nine months ended October 29, 2017 was $0.6 million and $1.2 million, respectively, and during the three and nine months ended October 30, 2016 was $0.4 million and $1.0 million, respectively. The Company’s total stock compensation expense is included in selling, general and administrative expenses on the Condensed Consolidated Statements of Operations.

A summary of the activity in the Company’s unvested restricted stock during the nine months ended October 29, 2017 is as follows:


		Weighted
		average
		fair value
	Shares	per share
Outstanding at January 29, 2017	794,712	$	4.34
Granted	109,735		19.56
Vested	(311,933)		2.71
Forfeited	(21,294)		22.31
Outstanding at October 29, 2017	571,220	$	6.76

At October 29, 2017, the Company had unrecognized compensation expense of $2.5 million related to the restricted stock awards, which is expected to be recognized over a weighted average period of 1.8 years.

Property and Equipment

9 Months Ended

Oct. 29, 2017

Property and Equipment [Abstract]

Property and Equipment

8. PROPERTY AND EQUIPMENT

Property and equipment consist of the following:


	October 29, 2017		January 29, 2017
(in thousands)
Land and land improvements	$	3,055	$	2,986
Leasehold improvements		19,938		12,752
Buildings		26,882		16,178
Vehicles		177		177
Warehouse equipment		5,789		3,939
Office equipment and furniture		19,102		11,125
Computer equipment		3,300		2,509
Software		7,219		6,659
		85,462		56,325
Accumulated depreciation and amortization		(20,581)		(15,529)
		64,881		40,796
Construction in progress		33,270		11,636
Property and equipment, net	$	98,151	$	52,432

Segment Reporting

9 Months Ended

Oct. 29, 2017

Segment Reporting [Abstract]

Segment Reporting

9. SEGMENT REPORTING

The Company has two operating segments, which are also its reportable segments: direct and retail. The direct segment includes net sales from the Company’s website and catalogs. The retail segment includes net sales from the Company’s retail and outlet stores. These two operating segments are components of the Company for which separate financial information is available and for which operating results are evaluated on a regular basis by the chief operating decision maker in deciding how to allocate resources and in assessing performance of the segments.

Income tax expense, and corporate expenses, which include but are not limited to: human resources, legal, finance, information technology, design and other corporate-related expenses are included in the Company’s direct segment. Interest expense, depreciation and amortization, and property and equipment expenditures, are recognized in each segment. Advertising expenses are generally included in the Company’s direct segment, except for specific store advertising, which is included in the Company’s retail segment.

Net sales by product is not presented because providing the information is impracticable. Net sales outside of the United States were insignificant. Variable allocations of assets are not made for segment reporting. The Company does not have any assets outside of the United States.

Segment information is presented in the following tables:


	Three Months Ended				Nine Months Ended
	October 29, 2017		October 30, 2016		October 29, 2017		October 30, 2016
(in thousands)
Net sales
Direct	$	54,146	$	52,271	$	175,588	$	166,437
Retail		29,583		14,737		78,054		35,026
Total net sales	$	83,729	$	67,008	$	253,642	$	201,463
Operating (loss) income
Direct	$	(2,738)	$	(84)	$	230	$	8,694
Retail		2,126		903		7,296		3,452
Total operating (loss) income		(612)		819		7,526		12,146
Interest expense		661		33		1,199		108
Other income, net		73		33		175		163
(Loss) income before income taxes	$	(1,200)	$	819	$	6,502	$	12,201

Segment total assets


	October 29, 2017		January 29, 2017
(in thousands)
Direct	$	168,865	$	115,239
Retail		84,082		40,728
Total assets at period end	$	252,947	$	155,967

Income Taxes	9 Months Ended
Income Taxes	Oct. 29, 2017
Income Taxes [Abstract]
Income Taxes	10. INCOME TAXES The provision for income taxes for the interim period is based on an estimate of the annual effective tax rate adjusted to reflect the impact of discrete items. Management judgment is required in projecting ordinary income to estimate the Company’s annual effective tax rate. The effective tax rate related to controlling interest was 36% and 39% for the three and nine months ended October 29, 2017, respectively, and 40% and 39% for the three and nine months ended October 30, 2016, respectively. The income from SRV was excluded from the calculation of the Company’s effective tax rate, as SRV is an “S” corporation and not subject to income taxes.

Recent Accounting Pronouncements	9 Months Ended
Recent Accounting Pronouncements	Oct. 29, 2017
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	11. RECENT ACCOUNTING PRONOUNCEMENTS Recently Adopted Accounting Pronouncements Simplifying the Measurement of Inventory In July 2015, the FASB issued Accounting Standards Update No. 2015-11, Simplifying the Measurement of Inventory (Topic 330) (“ASU 2015-11”), which changes the measurement principle for inventory from the lower of cost or market to the lower of cost and net realizable value. Net realizable value is defined as the “estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation.” ASU 2015-11 eliminates the guidance that entities consider replacement cost or net realizable value less an approximately normal profit margin in the subsequent measurement of inventory when cost is determined on a first-in, first-out or average cost basis. The provisions of ASU 2015-11 are effective for public entities with fiscal years beginning after December 15, 2016, and interim periods within those fiscal years, with early adoption permitted. The Company adopted ASU 2015-11 as of January 30, 2017, the first day of the Company’s fiscal year 2017, and there was no significant impact to the Company’s consolidated financial statements. Improvements to Employee Share-Based Payment Accounting In March 2016, the FASB issued Accounting Standards Update No. 2016-09, Compensation – Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting (“ASU 2016-09”), which is intended to improve the accounting for share-based payment transactions. ASU 2016-09 changes certain aspects of the accounting for share-based payment award transactions, including: (1) accounting for income taxes; (2) classification of excess tax benefits on the statement of cash flows; (3) forfeitures; (4) minimum statutory tax withholding requirements; and (5) classification of employee taxes paid on the statement of cash flows when an employer withholds shares for tax-withholding purposes. The provisions of ASU 2016-09 are effective for public entities with fiscal years beginning after December 15, 2016, and interim periods within those years, early adoption is permitted. The Company adopted ASU 2016-09 as of May 1, 2016 and there was no significant impact to the Company’s consolidated financial statements. Balance Sheet Classification of Deferred Taxes In November 2015, the FASB issued Accounting Standards Update No. 2015-17, Balance Sheet Classification of Deferred Taxes (Topic 740) (“ASU 2015-17”), which requires the classification of all deferred tax assets and liabilities as noncurrent on the balance sheet instead of separating deferred taxes into current and noncurrent amounts. In addition, an allocation of valuation allowances between current and noncurrent deferred tax assets is not required, because the allowances will be classified as noncurrent. The provisions of ASU 2015-17 are effective for public entities with fiscal years beginning after December 15, 2016, and interim periods within those fiscal years, with early adoption permitted. The Company adopted ASU 2015-17 as of January 31, 2016 and has reported deferred tax assets and liabilities as noncurrent on the balance sheet. Recently Issued Accounting Pronouncements Not Yet Adopted Revenue from Contracts with Customers In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (Topic 606) (“ASU 2014-09”), which supersedes the revenue recognition requirements in ASC Topic 605, Revenue Recognition. ASU 2014-09 requires revenue recognition to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The new revenue recognition model requires identifying the contract, identifying the performance obligations, determining the transaction price, allocating the transaction price to performance obligations and recognizing the revenue upon satisfaction of the performance obligations. ASU 2014-09 also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and change in judgments, and assets recognized from costs incurred to obtain or fulfill a contract. ASU 2014-09 can be applied either retrospectively to each prior reporting period presented or retrospectively with the cumulative effect of initially applying the update recognized at the date of the initial application along with additional disclosures. On July 9, 2015, the FASB deferred the effective date of ASU 2014-09 for one year. ASU 2014-09 is effective for annual reporting periods beginning after December 15, 2017. Accordingly, the Company will adopt ASU 2014-09 on January 29, 2018, the first day of the Company’s first quarter for the fiscal year ending February 3, 2019, the Company’s fiscal year 2018. The Company expects to adopt ASU 2014-09 retrospectively with the cumulative effect of initially applying the update recognized at the date of the adoption along with additional disclosures. The Company’s revenue is primarily generated from the sale of finished goods to customers and those sales predominately contain a single performance obligation, revenue is recognized at the point of sale for the retail segment or when the products have been delivered to the customer for the direct segment. The Company’s review is ongoing as it specifically relates to sales returns and gift cards, and the Company has not yet identified any material changes in the timing of revenue recognition. The Company continues to evaluate the new disclosure requirements of ASU 2014-09 on its consolidated financial statements. Leases In February 2016, the FASB issued Accounting Standards Update No. 2016-02, Leases (Topic 842) (“ASU 2016-02”), which requires lessees to recognize most leases on the balance sheets (right-of-use asset and lease liability), but recognize expenses on the income statements in a manner that is similar to the current lease standard. The provisions of ASU 2016-02 are effective for public entities with fiscal years beginning after December 15, 2018, and interim periods within those years, with early adoption permitted. The Company expects to early adopt ASU 2016-02 on January 29, 2018, the first day of the Company’s first quarter for the fiscal year ending February 3, 2019, the Company’s fiscal year 2018. The Company conducts its retail operations through leased stores and therefore, the Company expects the adoption of ASU 2016-02 to have a significant impact on its consolidated financial statements. Statement of Cash Flows In November 2016, the FASB issued Accounting Standards Update No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash (“ASU 2016-18”), which requires companies to include cash and cash equivalents that have restrictions on withdrawal or use in total cash and cash equivalents on the statement of cash flows. ASU 2016-18 is effective for public entities with fiscal years beginning after December 15, 2017, and interim periods within those years, with early adoption permitted. The Company expects to adopt ASU 2016-18 on January 29, 2018, the first day of the Company’s first quarter for the fiscal year ending February 3, 2019, the Company’s fiscal year 2018. The Company is evaluating the level of impact of adopting ASU 2016-18 will have on the Company’s consolidated financial statements.

Nature of Operations and Basis of Presentation (Policy)	9 Months Ended
Nature of Operations and Basis of Presentation (Policy)	Oct. 29, 2017
Nature of Operations and Basis of Presentation [Abstract]
Nature of Operations	A. Nature of Operations Duluth Holdings Inc. (“Duluth Trading” or the “Company”), a Wisconsin corporation, is a lifestyle brand of men’s and women’s casual wear, workwear and accessories sold exclusively through the Company’s own direct and retail channels. The direct segment, consisting of the Company’s website and catalogs, offers products nationwide. In 2010, the Company added retail to its omni-channel platform with the opening of its first store. Since then, Duluth Trading has expanded its retail presence, and as of October 29, 2017, the Company operated 23 retail stores and three outlet stores across the Midwestern, Eastern and Western United States. The Company’s products are marketed under the Duluth Trading brand, with the majority of products being exclusively developed and sold as Duluth Trading branded merchandise. 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	B. Basis of Presentation The condensed consolidated financial statements are prepared in accordance with U.S. Generally Accepted Accounting Principles (“U.S. GAAP”). The accompanying condensed consolidated financial statements include the accounts of the parent, Duluth Holdings Inc., and its wholly-owned subsidiary, Duluth Trading Company, LLC. Effective October 3, 2016, Duluth Trading Company, LLC was dissolved and no longer consolidated, which did not impact the Company’s consolidated financial statements. The Company also consolidates Schlecht Retail Ventures LLC (“SRV”) as a variable interest entity (see Note 5 “Variable Interest Entity”). All intercompany balances and transactions have been eliminated. The Company’s fiscal year ends on the Sunday nearest to January 31 of the following year. Fiscal 2017 is a 52-week period and ends on January 28, 2018. Fiscal 2016 was a 52-week period and ended on January 29, 2017. The three and nine months of fiscal 2017 and fiscal 2016 represent the Company’s 13-week and 39-week periods ended October 29, 2017 and October 30, 2016, respectively. The accompanying condensed consolidated financial statements as of and for the three and nine months ended October 29, 2017 and October 30, 2016 have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) and, in the opinion of the Company, include all adjustments (which are normal and recurring in nature) necessary to present fairly the financial position, results of operations and cash flows of the Company for the interim periods presented. Certain information and footnote disclosures normally included in consolidated financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such SEC rules and regulations as of and for the three and nine months ended October 29, 2017 and October 30, 2016. These interim condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes included in the Company’s annual report on Form 10-K for the fiscal year ended January 29, 2017.
Seasonality of Business	C. 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.
Restricted Cash	D. Restricted Cash The Company’s restricted cash is held in escrow accounts and is used to pay a portion of the construction loans entered into by third party landlords (the “Landlords”) in connection with the Company’s retail store leases. The restricted cash is disbursed based on the escrow agreements entered into by and among the Landlords, the Company and the escrow agent.
Build-to-Suit Lease	E. Build-to-Suit Lease The Company may at times be involved in the construction of stores to be leased by the Company and, depending on the extent to which the Company is involved, the Company may be deemed the owner of the leased premises for accounting purposes during the store construction period. The Company’s lease for its new headquarters is treated as a build-to-suit lease transaction for accounting purposes during the construction period. For leases that the Company is deemed the owner of the property during the construction period, upon commencement of the construction project, the Company is required to capitalize the cash and non-cash assets contributed by the landlord for construction as property and equipment on the Company’s Condensed Consolidated Balance Sheets. Upon the completion of the construction project, the Company performs an analysis on the lease to determine if the Company qualifies for sale-leaseback treatment. For those qualifying leases, the finance lease obligation and the associated property and equipment are removed and the difference is reclassified to either prepaid or deferred rent and amortized over the lease term as an increase or decrease to rent expense. If the lease does not qualify for sale-leaseback treatment, the finance lease obligation is amortized over the lease term based on the rent payments in the lease agreement and the associated property and equipment are depreciated over the estimated useful life. As of October 29, 2017, the Company capitalized $27.5 million in property and equipment and $0.2 million in accumulated depreciation and recorded an $18.5 million non-current liability related to build-to-suit transactions in which the Company is considered the owner for accounting purposes. As of January 29, 2017, the Company capitalized $6.6 million in property and equipment and $0.01 million in accumulated depreciation and recorded a $3.3 million non-current liability related to build-to-suit transactions in which the Company is considered the owner for accounting purposes.

Debt and Line of Credit (Tables)

9 Months Ended

Oct. 29, 2017

Debt and Line of Credit [Abstract]

Schedule of Debt


	October 29, 2017		January 29, 2017
(in thousands)
SRV Mortgage Term A Note	$	700	$	727
SRV Mortgage Term B Note		793		—
Line of credit		50,101		—
Capitalized lease obligations		36		50
	$	51,630	$	777
Less: current maturities		(84)		(742)
Long-term debt	$	51,546	$	35

Accrued Expenses and Other Current Liabilities (Tables)

9 Months Ended

Oct. 29, 2017

Accrued Expenses and Other Current Liabilities [Abstract]

Schedule of Accrued Expenses and Other Current Liabilities


	October 29, 2017		January 29, 2017
(in thousands)
Salaries and benefits	$	1,645	$	3,885
Deferred revenue		6,395		5,590
Freight		1,539		1,574
Product returns		642		1,088
Catalog costs		2,399		556
Unpaid purchases of property & equipment		4,144		3,485
Accrued advertising		4,634		1,060
Other		4,278		2,584
Total accrued expenses and other current liabilities	$	25,676	$	19,822

Investment (Tables)

9 Months Ended

Oct. 29, 2017

Investment [Abstract]

Future Receipts Related to Amortized Cost and Estimated Fair Value of Investment

October 29, 2017

January 29, 2017

Cost or

Gross

Amortized

Unrealized

Estimated

Cost

Gains

Losses

Fair Value

(in thousands)

Level 3 security:

Corporate trust

6,323

—

6,323

—

Available-for-Sale Security by Contractual Maturity


	Estimated
	Fair Value
(in thousands)
Within one year	$	—
After one year through five years		719
After five years through ten years		1,181
After ten years		4,423
Total	$	6,323

Variable Interest Entity (Tables)

9 Months Ended

Oct. 29, 2017

Variable Interest Entity [Abstract]

Amounts Included in Condensed Consolidated Balance Sheets as Result of Consolidation of SRV


	October 29, 2017		January 29, 2017
(in thousands)
Cash	$	656	$	139
Other receivables		20		9
Property and equipment, net		4,102		3,248
Other assets, net		14		5
Total assets	$	4,792	$	3,401

Other current liabilities	$	177	$	792
Long-term debt		1,413		—
Noncontrolling interest in VIE		3,202		2,609
Total liabilities and shareholders' equity	$	4,792	$	3,401

- Definition

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

+ References + Details

Earnings Per Share (Tables)

9 Months Ended

Oct. 29, 2017

Earnings Per Share [Abstract]

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


	Three Months Ended				Nine Months Ended
	October 29, 2017		October 30, 2016		October 29, 2017		October 30, 2016
(in thousands, except per share data)
Numerator - net (loss) income attributable to controlling interest	$	(816)	$	462	$	3,823	$	7,322
Denominator - weighted average shares (Class A and Class B)
Basic		31,861		31,520		31,837		31,520
Dilutive shares		—		774		460		766
Diluted		31,861		32,294		32,297		32,286
(Loss) earnings per share (Class A and Class B)
Basic	$	(0.03)	$	0.01	$	0.12	$	0.23
Diluted	$	(0.03)	$	0.01	$	0.12	$	0.23

Stock-Based Compensation (Tables)

9 Months Ended

Oct. 29, 2017

Stock-Based Compensation [Abstract]

Summary of Activity in Unvested Restricted Stock


		Weighted
		average
		fair value
	Shares	per share
Outstanding at January 29, 2017	794,712	$	4.34
Granted	109,735		19.56
Vested	(311,933)		2.71
Forfeited	(21,294)		22.31
Outstanding at October 29, 2017	571,220	$	6.76

Property and Equipment (Tables)

9 Months Ended

Oct. 29, 2017

Property and Equipment [Abstract]

Schedule of property and equipment


	October 29, 2017		January 29, 2017
(in thousands)
Land and land improvements	$	3,055	$	2,986
Leasehold improvements		19,938		12,752
Buildings		26,882		16,178
Vehicles		177		177
Warehouse equipment		5,789		3,939
Office equipment and furniture		19,102		11,125
Computer equipment		3,300		2,509
Software		7,219		6,659
		85,462		56,325
Accumulated depreciation and amortization		(20,581)		(15,529)
		64,881		40,796
Construction in progress		33,270		11,636
Property and equipment, net	$	98,151	$	52,432

Segment Reporting (Tables)

9 Months Ended

Oct. 29, 2017

Segment Reporting [Abstract]

Schedule of Segment Information


	Three Months Ended				Nine Months Ended
	October 29, 2017		October 30, 2016		October 29, 2017		October 30, 2016
(in thousands)
Net sales
Direct	$	54,146	$	52,271	$	175,588	$	166,437
Retail		29,583		14,737		78,054		35,026
Total net sales	$	83,729	$	67,008	$	253,642	$	201,463
Operating (loss) income
Direct	$	(2,738)	$	(84)	$	230	$	8,694
Retail		2,126		903		7,296		3,452
Total operating (loss) income		(612)		819		7,526		12,146
Interest expense		661		33		1,199		108
Other income, net		73		33		175		163
(Loss) income before income taxes	$	(1,200)	$	819	$	6,502	$	12,201

Segment total assets


	October 29, 2017		January 29, 2017
(in thousands)
Direct	$	168,865	$	115,239
Retail		84,082		40,728
Total assets at period end	$	252,947	$	155,967

Nature of Operations and Basis of Presentation (Narrative) (Details) $ in Thousands	9 Months Ended
	Oct. 29, 2017 USD ($) store item	Jan. 29, 2017 USD ($)
Number of retail stores \| store	23
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.
Non-current liability related to build-to-suit lease transactions	$ 18,484	$ 3,349
Property and equipment	85,462	56,325
Accumulated depreciation	20,581	15,529
Build-to-Suit Lease [Member] \| Capitalized [member]
Property and equipment	27,500	6,600
Accumulated depreciation	$ 200	$ 10
Class A common stock [Member]
Number of votes per share \| item	10
Class B common stock [Member]
Number of votes per share \| item	1

Debt and Line of Credit (Narrative) (Details) - USD ($)		9 Months Ended
Debt and Line of Credit (Narrative) (Details) - USD ($)	Jul. 20, 2017	Oct. 29, 2017	Nov. 01, 2017	Oct. 07, 2016
Amended And Restated [Member]
Debt Instrument [Line Items]
Debt instrument, effective rate		2.50%
Line of credit maturity date		Jul. 31, 2019
Amended And Restated [Member] \| September 29, 2017 through July 31, 2019 [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity				$ 60,000,000
Amended And Restated [Member] \| November 1, 2017 through December 31, 2017 [Member] \| Subsequent Event [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity			$ 80,000,000
Amended And Restated [Member] \| January 1, 2018 through July 31, 2019 [Member] \| Subsequent Event [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity			$ 60,000,000
SRV [Member] \| SRV Mortgage Term A Note [Member]
Debt Instrument [Line Items]
Debt, original balance		$ 800,000
Debt instrument, maturity date		Sep. 30, 2017
Required monthly principal payments		$ 3,300
Debt instrument stated percentage interest rate		3.10%
SRV [Member] \| SRV Mortgage Term A Note [Member] \| Debt Refinanced [Member]
Debt Instrument [Line Items]
Debt instrument, maturity date	Sep. 30, 2022
Required monthly principal payments	$ 3,300
Debt instrument stated percentage interest rate	3.69%
SRV [Member] \| SRV Mortgage Term B Note [Member]
Debt Instrument [Line Items]
Debt, original balance	$ 800,000
Debt instrument, maturity date	Sep. 30, 2022
Required monthly principal payments	$ 3,300
Debt instrument stated percentage interest rate	3.69%

Debt and Line of Credit (Schedule of Debt) (Details) - USD ($) $ in Thousands	Oct. 29, 2017	Jan. 29, 2017
Debt Instrument [Line Items]
Long-term debt and capital lease obligations including current maturities	$ 51,630	$ 777
Less: current maturities	(84)	(742)
Long-term debt	51,546	35
SRV Mortgage Term A Note [Member]
Debt Instrument [Line Items]
Long-term debt and capital lease obligations including current maturities	700	727
SRV Mortgage Term B Note [Member]
Debt Instrument [Line Items]
Long-term debt and capital lease obligations including current maturities	793
Line of Credit [Member]
Debt Instrument [Line Items]
Long-term debt and capital lease obligations including current maturities	50,101
Capitalized Lease Obligations [Member]
Debt Instrument [Line Items]
Long-term debt and capital lease obligations including current maturities	$ 36	$ 50

Accrued Expenses and Other Current Liabilities (Schedule of Accrued Expenses and Other Current Liabilities) (Details) - USD ($) $ in Thousands	Oct. 29, 2017	Jan. 29, 2017
Accrued Expenses and Other Current Liabilities [Abstract]
Salaries and benefits	$ 1,645	$ 3,885
Deferred revenue	6,395	5,590
Freight	1,539	1,574
Product returns	642	1,088
Catalog costs	2,399	556
Unpaid purchases of property & equipment	4,144	3,485
Accrued advertising	4,634	1,060
Other	4,278	2,584
Total accrued expenses and other current liabilities	$ 25,676	$ 19,822

Investment (Amortized Cost and Estimated Fair Value of Investment) (Details) $ in Thousands	Oct. 29, 2017 USD ($)
Schedule of Available-for-sale Securities [Line Items]
Estimated Fair Value	$ 6,323
Level 3 Security [Member] \| Corporate Trust [Member]
Schedule of Available-for-sale Securities [Line Items]
Cost or Amortized Cost	6,323
Estimated Fair Value	$ 6,323

Investment (Future Receipts Related to Available-for-Sale Security by Contractual Maturity) (Details) $ in Thousands	Oct. 29, 2017 USD ($)
Available For Sale Securities [Abstract]
After one year through five years	$ 719
After five years through ten years	1,181
After ten years	4,423
Total	$ 6,323

Variable Interest Entity (Narrative) (Details) $ in Thousands		9 Months Ended
	Aug. 18, 2017 USD ($)	Oct. 29, 2017 USD ($) entity	Jan. 29, 2017 USD ($) entity
Variable Interest Entities [Line Items]
Property and equipment		$ 85,462	$ 56,325
Non-current liability related to build-to-suit lease transactions		18,484	$ 3,349
Amount invested in a trust		$ 6,323
Variable Interest Entity, Primary Beneficiary [Member]
Variable Interest Entities [Line Items]
Number of variable interest entity \| entity		1	1
Mt. Horeb, Wisconsin [Member] \| Corporate Trust [Member] \| TRI Holdings, LLC [Member] \| Variable Interest Entity, Not Primary Beneficiary [Member]
Variable Interest Entities [Line Items]
Amount invested in a trust	$ 6,300
Build-to-Suit Lease [Member] \| Capitalized [member]
Variable Interest Entities [Line Items]
Property and equipment		$ 27,500	$ 6,600

Variable Interest Entity (Amounts Included in Condensed Consolidated Balance Sheets as Result of consolidation of SRV) (Details) - USD ($) $ in Thousands	Oct. 29, 2017	Jan. 29, 2017	Oct. 30, 2016	Jan. 31, 2016
Variable Interest Entity [Line Items]
Cash	$ 958	$ 24,042	$ 173	$ 37,873
Other receivables	1,669	349
Property and equipment, net	98,151	52,432
Other assets, net	487	452
Total assets	252,947	155,967
Noncontrolling interest in VIE	3,202	2,609
Total liabilities and shareholders' equity	252,947	155,967
Variable Interest Entity, Primary Beneficiary [Member] \| SRV [Member]
Variable Interest Entity [Line Items]
Cash	656	139
Other receivables	20	9
Property and equipment, net	4,102	3,248
Other assets, net	14	5
Total assets	4,792	3,401
Other current liabilities	177	792
Long-term debt	1,413
Noncontrolling interest in VIE	3,202	2,609
Total liabilities and shareholders' equity	$ 4,792	$ 3,401

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	3 Months Ended		9 Months Ended
	Oct. 29, 2017	Oct. 30, 2016	Oct. 29, 2017	Oct. 30, 2016
Earnings Per Share [Abstract]
Net (loss) income attributable to controlling interest	$ (816)	$ 462	$ 3,823	$ 7,322
Basic weighted average shares	31,861	31,520	31,837	31,520
Dilutive shares weighted average shares		774	460	766
Diluted weighted average shares	31,861	32,294	32,297	32,286
(Loss) earnings per share, Basic	$ (0.03)	$ 0.01	$ 0.12	$ 0.23
(Loss) earnings per share, Diluted	$ (0.03)	$ 0.01	$ 0.12	$ 0.23

Stock-Based Compensation (Narrative) (Details) - Restricted Stock [Member] - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 29, 2017	Oct. 30, 2016	Oct. 29, 2017	Oct. 30, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock compensation expense	$ 0.6	$ 0.4	$ 1.2	$ 1.0
Unrecognized compensation expense	$ 2.5		$ 2.5
Unrecognized compensation expense, weighted average recognition period			1 year 9 months 18 days

Stock-Based Compensation (Summary of Activity in Unvested Restricted Stock) (Details) - Restricted Stock [Member]	9 Months Ended
	Oct. 29, 2017 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning balance, shares \| shares	794,712
Granted \| shares	109,735
Vested \| shares	(311,933)
Forfeited \| shares	(21,294)
Ending balance, shares \| shares	571,220
Weighted average fair value per share, beginning balance \| $ / shares	$ 4.34
Weighted average fair value per share, Granted \| $ / shares	19.56
Weighted average fair value per share, Vested \| $ / shares	2.71
Weighted average fair value per share, Forfeited \| $ / shares	22.31
Weighted average fair value per share, ending balance \| $ / shares	$ 6.76

Property and Equipment (Schedule of Property and Equipment) (Details) - USD ($) $ in Thousands	Oct. 29, 2017	Jan. 29, 2017
Property, Plant and Equipment [Line Items]
Property and equipment	$ 85,462	$ 56,325
Accumulated depreciation and amortization	(20,581)	(15,529)
Property and equipment net excluding construction in progress	64,881	40,796
Property and equipment, net	98,151	52,432
Land and Land Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	3,055	2,986
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	19,938	12,752
Buildings [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	26,882	16,178
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	177	177
Warehouse Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	5,789	3,939
Office Equipment and Furniture [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	19,102	11,125
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	3,300	2,509
Software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	7,219	6,659
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, net	$ 33,270	$ 11,636

Segment Reporting (Narrative) (Details)	9 Months Ended
Segment Reporting (Narrative) (Details)	Oct. 29, 2017 segment
Segment Reporting [Abstract]
Number of operating segments	2
Number of reportable segments	2

Segment Reporting (Schedule of Segment Information) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 29, 2017	Oct. 30, 2016	Oct. 29, 2017	Oct. 30, 2016	Jan. 29, 2017
Segment Reporting Information [Line Items]
Net sales	$ 83,729	$ 67,008	$ 253,642	$ 201,463
Operating (loss) income	(612)	819	7,526	12,146
Interest expense	661	33	1,199	108
Other income, net	73	33	175	163
(Loss) income before income taxes	(1,200)	819	6,502	12,201
Assets	252,947		252,947		$ 155,967
Direct [Member]
Segment Reporting Information [Line Items]
Net sales	54,146	52,271	175,588	166,437
Operating (loss) income	(2,738)	(84)	230	8,694
Assets	168,865		168,865		115,239
Retail [Member]
Segment Reporting Information [Line Items]
Net sales	29,583	14,737	78,054	35,026
Operating (loss) income	2,126	$ 903	7,296	$ 3,452
Assets	$ 84,082		$ 84,082		$ 40,728

Income Taxes (Narrative) (Details)	3 Months Ended		9 Months Ended
Income Taxes (Narrative) (Details)	Oct. 29, 2017	Oct. 30, 2016	Oct. 29, 2017	Oct. 30, 2016
Income Taxes [Abstract]
Effective tax rate	36.00%	40.00%	39.00%	39.00%