Kirkland's (KIRK) 10-Q 2 Dec 21 2021 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Oct. 30, 2021	Nov. 26, 2021
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Oct. 30, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Entity Registrant Name	Kirkland’s, Inc.
Entity Central Index Key	0001056285
Current Fiscal Year End Date	--01-29
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		12,895,352
Entity Interactive Data Current	Yes
Entity Current Reporting Status	Yes
Entity File Number	000-49885
Entity Tax Identification Number	62-1287151
Entity Address, Address Line One	5310 Maryland Way
Entity Address, City or Town	Brentwood
Entity Address, State or Province	TN
Entity Address, Postal Zip Code	37027
Entity Incorporation, State or Country Code	TN
City Area Code	615
Local Phone Number	872-4800
Title of 12(b) Security	Common Stock
Trading Symbol	KIRK
Security Exchange Name	NASDAQ
Document Quarterly Report	true
Document Transition Report	false

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($) $ in Thousands	Oct. 30, 2021	Jan. 30, 2021	Oct. 31, 2020
Current assets:
Cash and cash equivalents	$ 26,475	$ 100,337	$ 37,189
Inventories, net	115,671	62,083	83,874
Income taxes receivable	523	162	5,441
Prepaid expenses and other current assets	9,647	8,116	9,586
Total current assets	152,316	170,698	136,090
Property and equipment:
Equipment	20,261	20,463	20,583
Furniture and fixtures	71,502	72,775	74,121
Leasehold improvements	108,200	109,501	111,155
Computer software and hardware	80,981	79,260	78,636
Projects in progress	3,514	1,429	1,382
Property and equipment, gross	284,458	283,428	285,877
Accumulated depreciation	(231,608)	(220,018)	(217,737)
Property and equipment, net	52,850	63,410	68,140
Operating lease right-of-use assets	128,169	147,334	156,924
Other assets	6,548	5,670	5,831
Total assets	339,883	387,112	366,985
Current liabilities:
Accounts payable	68,349	55,173	53,339
Accrued expenses	28,593	37,454	27,037
Operating lease liabilities	41,763	44,973	46,015
Total current liabilities	138,705	137,600	126,391
Operating lease liabilities	120,095	148,976	159,030
Other liabilities	5,320	5,614	8,147
Total liabilities	264,120	292,190	293,568
Shareholders’ equity:
Preferred stock, no par value, 10,000,000 shares authorized; no shares issued or outstanding at October 30, 2021, January 30, 2021, and October 31, 2020, respectively	0	0	0
Common stock, no par value; 100,000,000 shares authorized; 13,007,409; 14,292,250; and 14,255,596 shares issued and outstanding at October 30, 2021, January 30, 2021, and October 31, 2020, respectively	175,479	174,391	173,792
Accumulated deficit	(99,716)	(79,469)	(100,375)
Total shareholders’ equity	75,763	94,922	73,417
Total liabilities and shareholders’ equity	$ 339,883	$ 387,112	$ 366,985

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) - $ / shares	Oct. 30, 2021	Jan. 30, 2021	Oct. 31, 2020
Statement Of Financial Position [Abstract]
Preferred stock, par value
Preferred stock, shares authorized (in shares)	10,000,000	10,000,000	10,000,000
Preferred stock, shares issued (in shares)	0	0	0
Preferred stock, shares outstanding (in shares)	0	0	0
Common stock, par value
Common stock, shares authorized (in shares)	100,000,000	100,000,000	100,000,000
Common stock, shares issued (in shares)	13,007,409	14,292,250	14,255,596
Common stock, shares outstanding (in shares)	13,007,409	14,292,250	14,255,596

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 30, 2021	Oct. 31, 2020	Oct. 30, 2021	Oct. 31, 2020
Income Statement [Abstract]
Net sales	$ 143,630	$ 146,609	$ 381,989	$ 348,578
Cost of sales	93,817	93,738	252,223	249,751
Gross profit	49,813	52,871	129,766	98,827
Operating expenses:
Compensation and benefits	19,549	21,343	60,326	60,157
Other operating expenses	19,145	16,682	52,491	44,843
Depreciation (exclusive of depreciation included in cost of sales)	1,655	1,613	4,898	4,683
Asset impairment	444	177	754	9,027
Total operating expenses	40,793	39,815	118,469	118,710
Operating income (loss)	9,020	13,056	11,297	(19,883)
Interest expense	79	95	240	484
Other income	(88)	(86)	(243)	(272)
Income (loss) before income taxes	9,029	13,047	11,300	(20,095)
Income tax expense (benefit)	1,800	691	1,726	(15,650)
Net income (loss)	$ 7,229	$ 12,356	$ 9,574	$ (4,445)
Earnings (loss) per share:
Basic	$ 0.54	$ 0.87	$ 0.69	$ (0.31)
Diluted	$ 0.51	$ 0.82	$ 0.64	$ (0.31)
Weighted average shares outstanding:
Basic	13,405	14,249	13,955	14,121
Diluted	14,268	15,075	14,953	14,121

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (UNAUDITED) - USD ($) $ in Thousands	Total	Common Stock	Accumulated Deficit
Balance, beginning of period at Feb. 01, 2020	$ 76,955	$ 172,885	$ (95,930)
Balance, beginning of period (in shares) at Feb. 01, 2020		13,955,826
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Employee stock purchases	35	$ 35
Employee stock purchases (in shares)		34,999
Restricted stock issued		32,341
Net share settlement of stock options and restricted stock units	(8)	$ (8)
Net share settlement of stock options and restricted stock units (in shares)		(8,663)
Stock-based compensation expense	307	$ 307
Net income (loss)	(7,438)		(7,438)
Balance, end of period at May. 02, 2020	69,851	$ 173,219	(103,368)
Balance, end of period (in shares) at May. 02, 2020		14,014,503
Balance, beginning of period at Feb. 01, 2020	76,955	$ 172,885	(95,930)
Balance, beginning of period (in shares) at Feb. 01, 2020		13,955,826
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exercise of stock options	$ 12
Repurchase and retirement of common stock (in shares)	0
Net income (loss)	$ (4,445)
Balance, end of period at Oct. 31, 2020	$ 73,417	$ 173,792	(100,375)
Balance, end of period (in shares) at Oct. 31, 2020	14,255,596	14,255,596
Balance, beginning of period at May. 02, 2020	$ 69,851	$ 173,219	(103,368)
Balance, beginning of period (in shares) at May. 02, 2020		14,014,503
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Restricted stock issued		230,688
Net share settlement of stock options and restricted stock units	(5)	$ (5)
Net share settlement of stock options and restricted stock units (in shares)		(5,110)
Stock-based compensation expense	329	$ 329
Net income (loss)	(9,363)		(9,363)
Balance, end of period at Aug. 01, 2020	60,812	$ 173,543	(112,731)
Balance, end of period (in shares) at Aug. 01, 2020		14,240,081
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exercise of stock options	12	$ 12
Exercise of stock options (in shares)		1,464
Restricted stock issued		18,575
Net share settlement of stock options and restricted stock units	(39)	$ (39)
Net share settlement of stock options and restricted stock units (in shares)		(4,524)
Stock-based compensation expense	$ 276	$ 276
Repurchase and retirement of common stock (in shares)	0
Net income (loss)	$ 12,356		12,356
Balance, end of period at Oct. 31, 2020	$ 73,417	$ 173,792	(100,375)
Balance, end of period (in shares) at Oct. 31, 2020	14,255,596	14,255,596
Balance, beginning of period at Jan. 30, 2021	$ 94,922	$ 174,391	(79,469)
Balance, beginning of period (in shares) at Jan. 30, 2021	14,292,250	14,292,250
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exercise of stock options	$ 52	$ 52
Exercise of stock options (in shares)		10,669
Restricted stock issued		30,087
Net share settlement of stock options and restricted stock units	(257)	$ (257)
Net share settlement of stock options and restricted stock units (in shares)		(11,339)
Stock-based compensation expense	232	$ 232
Repurchase and retirement of common stock	(1,356)		(1,356)
Repurchase and retirement of common stock (in shares)		(47,350)
Net income (loss)	1,719		1,719
Balance, end of period at May. 01, 2021	95,312	$ 174,418	(79,106)
Balance, end of period (in shares) at May. 01, 2021		14,274,317
Balance, beginning of period at Jan. 30, 2021	$ 94,922	$ 174,391	(79,469)
Balance, beginning of period (in shares) at Jan. 30, 2021	14,292,250	14,292,250
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exercise of stock options	$ 146
Repurchase and retirement of common stock (in shares)	(1,414,642)
Net income (loss)	$ 9,574
Balance, end of period at Oct. 30, 2021	$ 75,763	$ 175,479	(99,716)
Balance, end of period (in shares) at Oct. 30, 2021	13,007,409	13,007,409
Balance, beginning of period at May. 01, 2021	$ 95,312	$ 174,418	(79,106)
Balance, beginning of period (in shares) at May. 01, 2021		14,274,317
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exercise of stock options	94	$ 94
Exercise of stock options (in shares)		20,168
Restricted stock issued		79,775
Net share settlement of stock options and restricted stock units	(73)	$ (73)
Net share settlement of stock options and restricted stock units (in shares)		(7,582)
Stock-based compensation expense	651	$ 651
Repurchase and retirement of common stock	(12,008)		(12,008)
Repurchase and retirement of common stock (in shares)		(561,548)
Net income (loss)	626		626
Balance, end of period at Jul. 31, 2021	84,602	$ 175,090	(90,488)
Balance, end of period (in shares) at Jul. 31, 2021		13,805,130
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Restricted stock issued		10,606
Net share settlement of stock options and restricted stock units	(49)	$ (49)
Net share settlement of stock options and restricted stock units (in shares)		(2,583)
Stock-based compensation expense	438	$ 438
Repurchase and retirement of common stock	$ (16,457)		(16,457)
Repurchase and retirement of common stock (in shares)	(805,744)	(805,744)
Net income (loss)	$ 7,229		7,229
Balance, end of period at Oct. 30, 2021	$ 75,763	$ 175,479	$ (99,716)
Balance, end of period (in shares) at Oct. 30, 2021	13,007,409	13,007,409

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Thousands	9 Months Ended
	Oct. 30, 2021	Oct. 31, 2020
Cash flows from operating activities:
Net income (loss)	$ 9,574	$ (4,445)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities:
Depreciation and amortization of property and equipment	15,535	17,810
Amortization of debt issue costs	69	70
Asset impairment	754	9,027
(Gain) loss on disposal of property and equipment	(23)	104
Stock-based compensation expense	1,321	912
Deferred income taxes	0	1,525
Changes in assets and liabilities:
Inventories, net	(53,588)	10,800
Prepaid expenses and other current assets	(1,531)	(3,124)
Accounts payable	12,588	(4,735)
Accrued expenses	(8,373)	(1,704)
Income taxes receivable	(849)	(5,230)
Operating lease assets and liabilities	(12,876)	(7,091)
Other assets and liabilities	(1,291)	570
Net cash (used in) provided by operating activities	(38,690)	14,489
Cash flows from investing activities:
Proceeds from sale of property and equipment	44	168
Capital expenditures	(5,162)	(7,580)
Net cash used in investing activities	(5,118)	(7,412)
Cash flows from financing activities:
Borrowings on revolving line of credit	0	40,000
Repayments on revolving line of credit	0	(40,000)
Refinancing costs	0	(15)
Cash used in net share settlement of stock options and restricted stock units	(379)	(52)
Proceeds received from employee stock option exercises	146	12
Employee stock purchases	0	35
Repurchase and retirement of common stock	(29,821)	0
Net cash used in financing activities	(30,054)	(20)
Cash and cash equivalents:
Net (decrease) increase	(73,862)	7,057
Beginning of the period	100,337	30,132
End of the period	26,475	37,189
Supplemental schedule of non-cash activities:
Non-cash accruals for purchases of property and equipment	$ 984	$ 414

Description of Business and Bas

Description of Business and Basis of Presentation	9 Months Ended
	Oct. 30, 2021
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Description of Business and Basis of Presentation	Note 1 – Description of Business and Basis of Presentation Nature of Business — Kirkland’s, Inc. (the “Company”) is a specialty retailer of home décor in the United States operating 369 stores in 35 states as of October 30, 2021, as well as an e-commerce website, www.kirklands.com. Principles of consolidation — The condensed consolidated financial statements of the Company include the accounts of Kirkland’s, Inc. and its wholly-owned subsidiaries, Kirkland’s Stores, Inc., Kirkland’s DC, Inc., and Kirkland’s Texas, LLC. Significant intercompany accounts and transactions have been eliminated. Basis of presentation — The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and are presented in accordance with the requirements of Form 10-Q and pursuant to the reporting and disclosure rules and regulations of the United States Securities and Exchange Commission (“SEC”). In the opinion of management, all adjustments, including normal recurring accruals, considered necessary for a fair presentation have been included. These financial statements should be read in conjunction with the audited financial statements included in the Company’s Annual Report on Form 10-K filed with the SEC on March 26, 2021. Impact of the novel coronavirus (“COVID-19”) pandemic — The COVID-19 pandemic has created significant public health concerns as well as economic disruption, uncertainty and volatility, which has affected the Company’s business operations in fiscal 2020 and fiscal 2021. The Company continues to closely monitor the impact of the COVID-19 pandemic on all facets of its business, which includes the impact on its employees, customers, suppliers, vendors, business partners and supply chain networks. While the duration and extent of the COVID-19 pandemic and its impact on the global economy remains uncertain, the Company expects that its business operations and results of operations, including its net sales, earnings and cash flows will continue to be materially impacted. Currently, the COVID-19 pandemic and macroeconomic factors are impacting the Company’s supply chain and staffing strategies. While inventory levels improved through the 39-week period ended October 30, 2021, the Company continues to run under its budgeted inventory levels with shortages in specific inventory categories due to global supply chain constraints and shipping delays. The Company prioritized the shipment of harvest and Christmas merchandise to increase inventory levels in order to meet anticipated customer demand during the fourth quarter of fiscal 2021. As of October 31, 2020, inventory levels were significantly lower than prior years due to the Company cancelling purchase orders in its efforts to manage inventory levels at the outset of the COVID-19 pandemic and having lower inventory receipts due to the temporary store closures in fiscal 2020, while experiencing an increase in demand for home furnishings. The Company has also implemented new incentive programs and recruiting practices to hire and retain qualified workers at its stores and distribution centers for the harvest and Christmas selling seasons during the 13-week period ended October 30, 2021. Seasonality — The results of the Company’s operations for the 13 and 39-week periods ended October 30, 2021 are not indicative of the results to be expected for any other interim period or for the entire fiscal year due to seasonality factors. Fiscal year — The Company’s fiscal year ends on the Saturday closest to January 31, resulting in years of either 52 or 53 weeks. Accordingly, fiscal 2021 represents the 52 weeks ending on January 29, 2022 and fiscal 2020 represents the 52 weeks ended on January 30, 2021. Use of estimates — The preparation of the condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the condensed consolidated financial statements and accompanying notes. Actual results could differ from the estimates and assumptions used. It should be understood that accounting measurements at interim dates inherently involve greater reliance on estimates than those at fiscal year-end. Changes in estimates are recognized in the period when new information becomes available to management. Areas where the nature of the estimate makes it reasonably possible that actual results could materially differ from amounts estimated include, but are not limited to, impairment assessments of long-lived assets, inventory reserves, self-insurance reserves and deferred tax asset valuation allowances.

Revenue Recognition

Revenue Recognition	9 Months Ended
	Oct. 30, 2021
Revenue From Contract With Customer [Abstract]
Revenue Recognition	Note 2 – Revenue Recognition Net sales — Net sales includes the sale of merchandise, net of returns, shipping revenue, gift card breakage revenue and revenue earned from our private label credit card program and excludes sales taxes. Sales r eturns r eserve — The Company had a liability of approximately $ 1.5 million , $ 2.0 million and $ 1.6 million reserved for sales returns at October 30, 2021 , January 30, 2021 and October 31, 2020 , respectively, included in accrued expenses on the condensed consolidated balance sheets. The related sales return reserve product recovery asset included in prepaid expenses and other current assets on the condensed consolidated balance sheets was approximately $ , $ 850,000 and $ at October 30, 2021 , January 30, 2021 and October 31, 2020 , respectively. Deferred e-commerce revenue — Deferred revenue related to e-commerce orders that have been shipped but not estimated to be received by customers included in accrued expenses on the condensed consolidated balance sheets was approximately $1.1 million, $1.2 million and $1.6 million at October 30, 2021, January 30, 2021 and October 31, 2020, respectively. The related contract assets, reflected in inventory on the condensed consolidated balance sheets, totaled approximately $545,000, $530,000 and $708,000 at October 30, 2021, January 30, 2021 and October 31, 2020, respectively. Gift cards — The Company uses the redemption recognition method to account for breakage for unused gift card amounts where breakage is recognized as gift cards are redeemed for the purchase of goods based upon a historical breakage rate. In these circumstances, to the extent the Company determines there is no requirement for remitting card balances to government agencies under unclaimed property laws, such amounts are recognized in the condensed consolidated statements of operations as a component of net sales. The table below sets forth selected gift card liability information (in thousands) for the periods indicated: October 30, 2021 January 30, 2021 October 31, 2020 Gift card liability, net of estimated breakage (included in accrued expenses) $ 13,201 $ 13,408 $ 11,915 The table below sets forth selected gift card breakage and redemption information (in thousands) for the periods indicated: 13-Week Period Ended 39-Week Period Ended October 30, 2021 October 31, 2020 October 30, 2021 October 31, 2020 Gift card breakage revenue (included in net sales) $ 200 $ 208 $ 611 $ 555 Gift card redemptions recognized in the current period related to amounts included in the gift card contract liability balance as of the prior period 1,764 1,724 4,303 4,220 Customer loyalty program — The Company has a loyalty program called the K-club that was redesigned in fiscal 2020 to allow members to receive points based on qualifying purchases that are converted into certificates that may be redeemed on future purchases. This customer option is a material right and, accordingly, represents a separate performance obligation to the customer under ASC 606 Revenue from Contracts with Customers. The related loyalty program deferred revenue included in accrued expenses on the condensed consolidated balance sheets was approximately $1.1 million, $922,000 and $131,000 at October 30, 2021, January 30, 2021 and October 31, 2020, respectively.

Income Taxes

Income Taxes	9 Months Ended
	Oct. 30, 2021
Income Tax Disclosure [Abstract]
Income Taxes	Note 3 – Income Taxes For the 13-week periods ended October 30, 2021 and October 31, 2020, the Company recorded an income tax expense of 19.9% and 5.3% of income before income taxes, respectively. The change in income taxes for the 13-week period ended October 30, 2021, compared to the prior year period, was primarily due to calculating the tax provision under the discrete method instead of the annual effective tax rate method in the prior year period. For the 39-week periods ended October 30, 2021 and October 31, 2020, the Company recorded an income tax expense of 15.3% of income before income taxes and an income tax benefit of 77.9% of the loss before income taxes, respectively. The change in income taxes for the 39-week period ended October 31, 2021, compared to the prior year period, was primarily due to recording a $12.3 million income tax benefit during the prior year period related to the carryback of the 2019 federal net operating loss to prior periods pursuant to the Coronavirus Aid, Relief and Economic Security (“CARES”) Act and recording an additional income tax benefit of $2.0 million related to the carry back of the projected fiscal 2020 loss to years with a 35% statutory tax rate. The Company recognizes deferred tax assets and liabilities using estimated future tax rates for the effect of temporary differences between the book and tax basis of recorded assets and liabilities, including net operating loss carry forwards. Management assesses the realizability of deferred tax assets and records a valuation allowance if it is more likely than not that all or a portion of the deferred tax assets will not be realized. The Company considers the probability of future taxable income and our historical profitability, among other factors, in assessing the amount of the valuation allowance. Adjustments could be required in the future if the Company estimates that the amount of deferred tax assets to be realized is more than the net amount recorded. Any change in the valuation allowance could have the effect of increasing or decreasing the income tax provision in the statement of operations based on the nature of the deferred tax asset deemed realizable in the period in which such determination is made. As of October 30, 2021, January 30, 2021 and October 31, 2020, the Company recorded a full valuation allowance against deferred tax assets.

Earnings (Loss) Per Share

Earnings (Loss) Per Share	9 Months Ended
	Oct. 30, 2021
Earnings Per Share [Abstract]
Earnings (Loss) Per Share	Note 4 – Earnings (Loss) Per Share Basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of shares outstanding during each period presented. Diluted earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of shares outstanding plus the dilutive effect of stock equivalents outstanding during the applicable periods using the treasury stock method. Diluted earnings (loss) per share reflects the potential dilution that could occur if options to purchase stock were exercised into common stock and if outstanding grants of restricted stock were vested. Stock options and restricted stock units that were not included in the computation of diluted earnings (loss) per share, because to do so would have been antidilutive, were approximately 168,000 shares and 1.2 million shares for the 13-week periods ended October 30, 2021 and October 31, 2020, respectively, and 145,000 shares and 1.4 million shares for the 39-week periods ended October 30, 2021 and October 31, 2020, respectively.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Oct. 30, 2021
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 5 – Fair Value Measurements Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (an exit price) in an orderly transaction between market participants on the measurement date. The Company uses a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. These tiers include: Level 1, defined as observable inputs such as quoted prices in active markets; Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The carrying amounts of cash and cash equivalents, accounts receivable, other current assets and accounts payable approximate fair value because of their short maturities. The Company measures certain assets at fair value on a non-recurring basis, including the evaluation of long-lived assets for impairment using Company-specific assumptions, including forecasts of projected financial information that would fall within Level 3 of the fair value hierarchy. The Company uses market participant rents (Level 2 input) to calculate the fair value of right-of-use assets and discounted future cash flows of the asset or asset group using a discount rate that approximates the cost of capital of a market participant (Level 2 input) to quantify fair value for other long-lived assets. See Note 10 –

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Oct. 30, 2021
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 6 – Commitments and Contingencies The Company was named as a defendant in a putative class action filed in April 2017 in the United States District Court for the Western District of Pennsylvania, Gennock v. Kirkland’s, Inc. The complaint alleged that the Company, in violation of federal law, published more than the last five digits of a credit or debit card number on customers’ receipts and sought statutory and punitive damages and attorneys’ fees and costs. On October 21, 2019, the District Court dismissed the matter and ruled that the Plaintiffs did not have standing based on the Third Circuit’s recent decision in Kamal v. J. Crew Group, Inc., 918 F.3d 102 (3d. Cir. 2019). Following the dismissal in federal court, on October 25, 2019, the Plaintiffs filed a Praecipe to Transfer the case to Pennsylvania state court, and on August 20, 2020, the court ruled that the Plaintiffs have standing. However, the court also certified the standing issue for an interlocutory appeal, and the Company has filed a petition for allowance of appeal with the Pennsylvania Supreme Court. The Company continues to believe that the case is without merit and intends to continue to vigorously defend itself against the allegations. The matter is covered by insurance, and the Company does not believe that the case will have a material adverse effect on its consolidated financial condition, operating results or cash flows. The Company was named as a defendant in a putative class action filed in May 2018 in the Superior Court of California, Miles v. Kirkland’s Stores, Inc. The case has been removed to United States District Court for the Central District of California. The complaint alleges, on behalf of Miles and all other hourly Kirkland’s employees in California, various wage and hour violations and seeks unpaid wages, statutory and civil penalties, monetary damages and injunctive relief. Kirkland’s denies the material allegations in the complaint and believes that its employment policies are generally compliant with California law. The Court has scheduled a hearing on the class certification motion for January 14, 2022, and has set a case management conference for February 11, 2022, at which time the Court will set trial and related dates. The Company continues to believe the case is without merit and intends to vigorously defend itself against the allegations. The Company is also party to other pending legal proceedings and claims that arise in the normal course of business. Although the outcome of such proceedings and claims cannot be determined with certainty, the Company’s management is of the opinion that it is unlikely that such proceedings and any claims in excess of insurance coverage will have a material effect on its consolidated financial condition, operating results or cash flows.

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Oct. 30, 2021
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock-Based Compensation	Note 7 – Stock-Based Compensation The Company maintains equity incentive plans under which it may grant non-qualified stock options, incentive stock options, restricted stock, restricted stock units, or stock appreciation rights to employees, non-employee directors and consultants. Compensation expense is recognized on a straight-line basis over the vesting periods of each grant. There have been no material changes in the assumptions used to compute compensation expense during the current year. The table below sets forth selected stock-based compensation information (in thousands, except share amounts) for the periods indicated: 13-Week Period Ended 39-Week Period Ended October 30, 2021 October 31, 2020 October 30, 2021 October 31, 2020 Stock-based compensation expense (included in compensation and benefits on the condensed consolidated statements of operations) $ 438 $ 276 $ 1,321 $ 912 Restricted stock units granted — — 152,815 1,050,421 Performance-based restricted stock units granted (a) — — 34,595 — (a) During the 39-week period ended October 30, 2021, the Company granted performance-based restricted stock units (“PSUs”) that are subject to the achievement of specified performance goals. The performance metrics for the PSUs are earnings before interest, taxes, depreciation and amortization (“EBITDA”) compared to budgeted EBITDA and also include a relative shareholder return modifier. The number of PSUs presented in the foregoing table represent the shares that can be achieved at the target-level of achievement of the applicable performance metrics. The actual number of shares that will be issued under the performance awards, which may be higher or lower than target, will be determined by the level of achievement of the performance goals and the total shareholder return modifier. As of October 30, 2021, the Company has recorded compensation expense related to the PSUs between their minimum and target value, as the Company currently estimates that the performance metric based on EBITDA for fiscal 2021 will be achieved, but it will be below its target level. If the performance targets are achieved, the PSUs will be issued based on the achievement level, including the relative shareholder return modifier, and will cliff vest in full on February 3, 2024.

Share Repurchase Plan

Share Repurchase Plan	9 Months Ended
	Oct. 30, 2021
Treasury Stock Transactions [Abstract]
Share Repurchase Plan	Note 8 – Share Repurchase Plan On September 24, 2018, the Company announced that its Board of Directors authorized a share repurchase plan providing for the purchase in the aggregate of up to $10 million of the Company’s outstanding common stock. This share repurchase plan was completed during the fourth quarter of fiscal 2020. On December 3, 2020, the Company announced that its Board of Directors authorized a new share repurchase plan providing for the purchase in the aggregate of up to $20 million of the Company’s outstanding common stock. This share repurchase plan was completed during the 13-week period ended October 30, 2021. On September 2, 2021, the Company announced that its Board of Directors authorized a new share repurchase plan providing for the purchase in the aggregate of $20 million of the Company’s outstanding common stock. Repurchases of shares are made in accordance with applicable securities laws and may be made from time to time in the open market or by negotiated transactions. The amount and timing of repurchases are based on a variety of factors, including stock price, regulatory limitations and other market and economic factors. The share repurchase plan does not require the Company to repurchase any specific number of shares, and the Company may terminate the repurchase plan at any time. As of October 30, 2021, the Company had approximately $10.0 million remaining under the current share repurchase plan. The table below sets forth selected share repurchase plan information (in thousands, except share amounts) for the periods indicated: 13-Week Period Ended 39-Week Period Ended October 30, 2021 October 31, 2020 October 30, 2021 October 31, 2020 Shares repurchased and retired 805,744 — 1,414,642 — Share repurchase cost $ 16,457 $ — $ 29,821 $ —

Senior Credit Facility

Senior Credit Facility	9 Months Ended
	Oct. 30, 2021
Debt Disclosure [Abstract]
Senior Credit Facility	Note 9 – Senior Credit Facility On December 6, 2019, the Company entered into a Second Amended and Restated Credit Agreement (the “Credit Agreement”) with Bank of America, N.A. as administrative agent, collateral agent and lender. The Credit Agreement contains a $75 million senior secured revolving credit facility, a swingline availability of $10 million, a $25 million incremental accordion feature and maturity date of December 2024. Advances under the Credit Agreement bear interest at an annual rate equal to the London Interbank Offered Rate (“LIBOR”) plus a margin ranging from 125 to 175 basis points with no LIBOR floor, and the fee paid to the lender on the unused portion of the credit facility is 25 basis points per annum. Borrowings under the Credit Agreement are subject to certain conditions, and the Credit Agreement contains customary events of default, including, without limitation, failure to make payments, a cross-default to certain other debt, breaches of covenants, breaches of representations and warranties, a change in control, certain monetary judgments and bankruptcy and certain events under the Employee Retirement Income Security Act of 1974 (“ERISA”). Upon any such event of default, the principal amount of any unpaid loans and all other obligations under the Credit Agreement may be declared immediately due and payable. The maximum availability under the Credit Agreement is limited by a borrowing base formula, which consists of a percentage of eligible inventory and eligible credit card receivables, less reserves. The Company is subject to a Second Amended and Restated Security Agreement (the “Security Agreement”) with its lender. Pursuant to the Security Agreement, the Company pledged and granted to the administrative agent, for the benefit of itself and the secured parties specified therein, a lien on and security interest in all of the rights, title and interest in substantially all of the Company’s assets to secure the payment and performance of the obligations under the Credit Agreement. As of October 30, 2021, the Company was in compliance with the covenants in the Credit Agreement. Under the Credit Agreement, there were no outstanding borrowings and a $600,000 letter of credit outstanding with approximately $74.4 million available for borrowing as of October 30, 2021.

Impairment

Impairment	9 Months Ended
	Oct. 30, 2021
Text Block [Abstract]
Impairment	Note 10 – Impairment The Company evaluates the recoverability of the carrying amounts of long-lived assets when events or changes in circumstances dictate that their carrying values may not be recoverable. This review includes the evaluation of individual under-performing retail stores and the assessment of the recoverability of the carrying value of the assets related to the stores. Future cash flows are projected for the remaining lease life. If the estimated future cash flows are less than the carrying value of the assets, the Company records an impairment charge equal to the difference between the assets’ fair value and carrying value. The fair value is estimated using a discounted cash flow approach, considering such factors as future sales levels, gross margins, changes in rent and other expenses as well as the overall operating environment specific to that store. The amount of the impairment charge is allocated proportionately to all assets in the asset group with no asset written down below its individual fair value. The table below sets forth impairment information (in thousands, except store counts) for the periods indicated: 13-Week Period Ended 39-Week Period Ended October 30, 2021 October 31, 2020 October 30, 2021 October 31, 2020 Impairment of leasehold improvements, fixtures and equipment at stores $ 444 $ 162 $ 754 $ 2,782 Impairment of right-of-use-assets — 15 — 6,245 Total impairment $ 444 $ 177 $ 754 $ 9,027 Total impairment, net of tax $ 334 $ 121 $ 568 $ 6,927 Number of stores with leasehold improvements, fixtures and equipment impairment 2 4 4 22 Number of stores with right-of-use-asset impairment — 2 — 24

New Accounting Pronouncements

New Accounting Pronouncements	9 Months Ended
	Oct. 30, 2021
New Accounting Pronouncements And Changes In Accounting Principles [Abstract]
New Accounting Pronouncements	Note 11 – New Accounting Pronouncements New Accounting Pronouncements Not Yet Adopted In June 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-13, “Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments,” which amends the impairment model to utilize an expected loss methodology in place of the currently used incurred loss methodology, which will result in more timely recognition of losses. The new guidance applies to financial assets measured at amortized cost basis, including receivables that result from revenue transactions and held-to-maturity debt securities. This guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2022 for non-accelerated filers, and early adoption is permitted for fiscal years beginning after December 15, 2018. The Company anticipates adopting this guidance in the fourth quarter of fiscal 2021 and does not expect the adoption of this guidance to have a material impact on its condensed consolidated financial statements and related disclosures. In March 2020, the FASB issued ASU 2020-04, “Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting.” This guidance is in response to accounting concerns regarding contract modifications and hedge accounting because of impending rate reform associated with structural risks of interbank offered rates (“IBORs”), and, particularly, the risk of cessation of the LIBOR related to regulators in several jurisdictions around the world having undertaken reference rate reform initiatives to identify alternative reference rates. The guidance provides optional expedients and exceptions for applying GAAP to contracts, hedging relationships, and other transactions affected by reference rate reform if certain criteria are met. The adoption of this guidance is effective for all entities as of March 12, 2020 through December 31, 2022. The Company does not expect the adoption of this guidance to have a material impact on its condensed consolidated financial statements and related disclosures.

Description of Business and B_2

Description of Business and Basis of Presentation (Policies)	9 Months Ended
	Oct. 30, 2021
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Nature of Business	Nature of Business — Kirkland’s, Inc. (the “Company”) is a specialty retailer of home décor in the United States operating 369 stores in 35 states as of October 30, 2021, as well as an e-commerce website, www.kirklands.com.
Principles of consolidation	Principles of consolidation — The condensed consolidated financial statements of the Company include the accounts of Kirkland’s, Inc. and its wholly-owned subsidiaries, Kirkland’s Stores, Inc., Kirkland’s DC, Inc., and Kirkland’s Texas, LLC. Significant intercompany accounts and transactions have been eliminated.
Basis of presentation	Basis of presentation — The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and are presented in accordance with the requirements of Form 10-Q and pursuant to the reporting and disclosure rules and regulations of the United States Securities and Exchange Commission (“SEC”). In the opinion of management, all adjustments, including normal recurring accruals, considered necessary for a fair presentation have been included. These financial statements should be read in conjunction with the audited financial statements included in the Company’s Annual Report on Form 10-K filed with the SEC on March 26, 2021.
Impact of the novel coronavirus ("COVID-19") pandemic	Impact of the novel coronavirus (“COVID-19”) pandemic — The COVID-19 pandemic has created significant public health concerns as well as economic disruption, uncertainty and volatility, which has affected the Company’s business operations in fiscal 2020 and fiscal 2021. The Company continues to closely monitor the impact of the COVID-19 pandemic on all facets of its business, which includes the impact on its employees, customers, suppliers, vendors, business partners and supply chain networks. While the duration and extent of the COVID-19 pandemic and its impact on the global economy remains uncertain, the Company expects that its business operations and results of operations, including its net sales, earnings and cash flows will continue to be materially impacted. Currently, the COVID-19 pandemic and macroeconomic factors are impacting the Company’s supply chain and staffing strategies. While inventory levels improved through the 39-week period ended October 30, 2021, the Company continues to run under its budgeted inventory levels with shortages in specific inventory categories due to global supply chain constraints and shipping delays. The Company prioritized the shipment of harvest and Christmas merchandise to increase inventory levels in order to meet anticipated customer demand during the fourth quarter of fiscal 2021. As of October 31, 2020, inventory levels were significantly lower than prior years due to the Company cancelling purchase orders in its efforts to manage inventory levels at the outset of the COVID-19 pandemic and having lower inventory receipts due to the temporary store closures in fiscal 2020, while experiencing an increase in demand for home furnishings. The Company has also implemented new incentive programs and recruiting practices to hire and retain qualified workers at its stores and distribution centers for the harvest and Christmas selling seasons during the 13-week period ended October 30, 2021.
Fiscal year	Seasonality — The results of the Company’s operations for the 13 and 39-week periods ended October 30, 2021 are not indicative of the results to be expected for any other interim period or for the entire fiscal year due to seasonality factors. Fiscal year — The Company’s fiscal year ends on the Saturday closest to January 31, resulting in years of either 52 or 53 weeks. Accordingly, fiscal 2021 represents the 52 weeks ending on January 29, 2022 and fiscal 2020 represents the 52 weeks ended on January 30, 2021.
Use of estimates	Use of estimates — The preparation of the condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the condensed consolidated financial statements and accompanying notes. Actual results could differ from the estimates and assumptions used. It should be understood that accounting measurements at interim dates inherently involve greater reliance on estimates than those at fiscal year-end. Changes in estimates are recognized in the period when new information becomes available to management. Areas where the nature of the estimate makes it reasonably possible that actual results could materially differ from amounts estimated include, but are not limited to, impairment assessments of long-lived assets, inventory reserves, self-insurance reserves and deferred tax asset valuation allowances.
New Accounting Pronouncements Not Yet Adopted	New Accounting Pronouncements Not Yet Adopted In June 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-13, “Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments,” which amends the impairment model to utilize an expected loss methodology in place of the currently used incurred loss methodology, which will result in more timely recognition of losses. The new guidance applies to financial assets measured at amortized cost basis, including receivables that result from revenue transactions and held-to-maturity debt securities. This guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2022 for non-accelerated filers, and early adoption is permitted for fiscal years beginning after December 15, 2018. The Company anticipates adopting this guidance in the fourth quarter of fiscal 2021 and does not expect the adoption of this guidance to have a material impact on its condensed consolidated financial statements and related disclosures. In March 2020, the FASB issued ASU 2020-04, “Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting.” This guidance is in response to accounting concerns regarding contract modifications and hedge accounting because of impending rate reform associated with structural risks of interbank offered rates (“IBORs”), and, particularly, the risk of cessation of the LIBOR related to regulators in several jurisdictions around the world having undertaken reference rate reform initiatives to identify alternative reference rates. The guidance provides optional expedients and exceptions for applying GAAP to contracts, hedging relationships, and other transactions affected by reference rate reform if certain criteria are met. The adoption of this guidance is effective for all entities as of March 12, 2020 through December 31, 2022. The Company does not expect the adoption of this guidance to have a material impact on its condensed consolidated financial statements and related disclosures.

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
	Oct. 30, 2021
Revenue From Contract With Customer [Abstract]
Schedule of Gift Card Liability, Breakage and Redemption Information	The table below sets forth selected gift card liability information (in thousands) for the periods indicated: October 30, 2021 January 30, 2021 October 31, 2020 Gift card liability, net of estimated breakage (included in accrued expenses) $ 13,201 $ 13,408 $ 11,915 The table below sets forth selected gift card breakage and redemption information (in thousands) for the periods indicated: 13-Week Period Ended 39-Week Period Ended October 30, 2021 October 31, 2020 October 30, 2021 October 31, 2020 Gift card breakage revenue (included in net sales) $ 200 $ 208 $ 611 $ 555 Gift card redemptions recognized in the current period related to amounts included in the gift card contract liability balance as of the prior period 1,764 1,724 4,303 4,220

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Oct. 30, 2021
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock-Based Compensation	The table below sets forth selected stock-based compensation information (in thousands, except share amounts) for the periods indicated: 13-Week Period Ended 39-Week Period Ended October 30, 2021 October 31, 2020 October 30, 2021 October 31, 2020 Stock-based compensation expense (included in compensation and benefits on the condensed consolidated statements of operations) $ 438 $ 276 $ 1,321 $ 912 Restricted stock units granted — — 152,815 1,050,421 Performance-based restricted stock units granted (a) — — 34,595 — (a)

Share Repurchase Plan (Tables)

Share Repurchase Plan (Tables)	9 Months Ended
	Oct. 30, 2021
Treasury Stock Transactions [Abstract]
Schedule of Share Repurchase Plan Information	The table below sets forth selected share repurchase plan information (in thousands, except share amounts) for the periods indicated: 13-Week Period Ended 39-Week Period Ended October 30, 2021 October 31, 2020 October 30, 2021 October 31, 2020 Shares repurchased and retired 805,744 — 1,414,642 — Share repurchase cost $ 16,457 $ — $ 29,821 $ —

Impairment (Tables)

Impairment (Tables)	9 Months Ended
	Oct. 30, 2021
Impairments [Abstract]
Schedule of Impairment Information	The table below sets forth impairment information (in thousands, except store counts) for the periods indicated: 13-Week Period Ended 39-Week Period Ended October 30, 2021 October 31, 2020 October 30, 2021 October 31, 2020 Impairment of leasehold improvements, fixtures and equipment at stores $ 444 $ 162 $ 754 $ 2,782 Impairment of right-of-use-assets — 15 — 6,245 Total impairment $ 444 $ 177 $ 754 $ 9,027 Total impairment, net of tax $ 334 $ 121 $ 568 $ 6,927 Number of stores with leasehold improvements, fixtures and equipment impairment 2 4 4 22 Number of stores with right-of-use-asset impairment — 2 — 24

Description of Business and B_3

Description of Business and Basis of Presentation - Additional Information (Details)	Oct. 30, 2021storestate
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Number of home decor and gifts store | store	369
Number of states | state	35

Revenue Recognition - Additiona

Revenue Recognition - Additional Information (Details) - USD ($)	Oct. 30, 2021	Jan. 30, 2021	Oct. 31, 2020
Revenue From Contract With Customer [Line Items]
Liability for sales returns	$ 1,500,000	$ 2,000,000	$ 1,600,000
Sales return reserve product recovery asset	659,000	850,000	656,000
Deferred e-commerce revenue	1,100,000	1,200,000	1,600,000
Contract assets in inventory	545,000	530,000	708,000
Customer Loyalty Program
Revenue From Contract With Customer [Line Items]
Deferred revenue	$ 1,100,000	$ 922,000	$ 131,000

Revenue Recognition - Schedule

Revenue Recognition - Schedule of Gift Card Liability, Breakage and Redemption Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 30, 2021	Oct. 31, 2020	Oct. 30, 2021	Oct. 31, 2020	Jan. 30, 2021
Revenue From Contract With Customer [Abstract]
Gift card liability, net of estimated breakage (included in accrued expenses)	$ 13,201	$ 11,915	$ 13,201	$ 11,915	$ 13,408
Gift card breakage revenue (included in net sales)	200	208	611	555
Gift card redemptions recognized in the current period related to amounts included in the gift card contract liability balance as of the prior period	$ 1,764	$ 1,724	$ 4,303	$ 4,220

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 30, 2021	Oct. 31, 2020	Oct. 30, 2021	Oct. 31, 2020
Income Tax Disclosure [Abstract]
Effective tax rate	19.90%	5.30%	15.30%	(77.90%)
Income tax benefit related to the carryback of the 2019 federal net operating loss to prior periods pursuant to the CARES Act			$ 12.3
Additional income tax benefit related to the carryback of the projected fiscal 2020 loss to years with a 35% statutory tax rate			$ 2
Statutory tax rate			35.00%

Earnings (Loss) Per Share - Add

Earnings (Loss) Per Share - Additional Information (Details) - shares	3 Months Ended		9 Months Ended
	Oct. 30, 2021	Oct. 31, 2020	Oct. 30, 2021	Oct. 31, 2020
Earnings Per Share [Abstract]
Stock options and restricted stock units not included in the computation of diluted earnings (loss) per share (in shares)	168,000	1,200,000	145,000	1,400,000

Stock-Based Compensation - Stoc

Stock-Based Compensation - Stock-Based Compensation (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 30, 2021	Oct. 31, 2020	Oct. 30, 2021	Oct. 31, 2020
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense (included in compensation and benefits on the condensed consolidated statements of operations)	$ 438	$ 276	$ 1,321	$ 912
Restricted Stock Units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted			152,815	1,050,421
Performance-Based Restricted Stock Units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted			34,595

Stock-Based Compensation - St_2

Stock-Based Compensation - Stock-Based Compensation (Details) (Parenthetical)	3 Months Ended	9 Months Ended
	Oct. 30, 2021	Oct. 30, 2021
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Percentage of targets level shares achievement by performance based on target shares granted	90.00%	90.00%

Share Repurchase Plan - Additio

Share Repurchase Plan - Additional Information (Details) - USD ($)	Oct. 30, 2021	Sep. 02, 2021	Dec. 03, 2020	Sep. 24, 2018
Treasury Stock Transactions [Abstract]
Share repurchase plan, authorized amount		$ 20,000,000	$ 20,000,000	$ 10,000,000
Share repurchase plan, remaining authorized amount	$ 10,000,000

Share Repurchase Plan - Schedul

Share Repurchase Plan - Schedule of Share Repurchase Plan Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 30, 2021	Oct. 31, 2020	Oct. 30, 2021	Oct. 31, 2020
Treasury Stock Transactions [Abstract]
Shares repurchased and retired	805,744	0	1,414,642	0
Share repurchase cost	$ 16,457	$ 0	$ 29,821	$ 0

Senior Credit Facility - Additi

Senior Credit Facility - Additional Information (Details) - Revolving credit facility	9 Months Ended
	Oct. 30, 2021USD ($)
Line of Credit Facility [Line Items]
Percentage of fee on unused portion of the facility	0.25%
Letter of Credit Outstanding, Amount	$ 600,000
Minimum
Line of Credit Facility [Line Items]
Interest at an annual rate equal to LIBOR plus a margin range	1.25%
Maximum
Line of Credit Facility [Line Items]
Interest at an annual rate equal to LIBOR plus a margin range	1.75%
Secured credit facility
Line of Credit Facility [Line Items]
Line of credit facility maximum borrowing capacity	$ 75,000,000
Swingline availability	10,000,000
Incremental accordion feature	25,000,000
Revolving line of credit	0
Available borrowing capacity of line of credit facility	$ 74,400,000

Impairment - Schedule of Impair

Impairment - Schedule of Impairment Information (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 30, 2021USD ($)store	Oct. 31, 2020USD ($)store	Oct. 30, 2021USD ($)store	Oct. 31, 2020USD ($)store
Impairment [Abstract]
Impairment of leasehold improvements, fixtures and equipment at stores	$ 444	$ 162	$ 754	$ 2,782
Impairment of right-of-use-assets		15		6,245
Total impairment	444	177	754	9,027
Total impairment, net of tax	$ 334	$ 121	$ 568	$ 6,927
Number of stores with leasehold improvements, fixtures and equipment impairment | store	2	4	4	22
Number of stores with right-of-use-asset impairment | store		2		24