Kirkland's (KIRK) 10-K 25 Mar 22 2021 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Jan. 29, 2022	Mar. 14, 2022	Jul. 30, 2021
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Jan. 29, 2022
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Entity Registrant Name	Kirkland’s, Inc.
Entity Central Index Key	0001056285
Current Fiscal Year End Date	--01-29
Entity Filer Category	Accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		12,331,347
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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
ICFR Auditor Attestation Flag	true
Title of 12(b) Security	Common Stock, no par value per share
Trading Symbol	KIRK
Security Exchange Name	NASDAQ
Document Annual Report	true
Document Transition Report	false
Entity Public Float			$ 255.6
Auditor Name	Ernst & Young LLP
Auditor Location	Nashville, Tennessee
Auditor Firm ID	42
Documents Incorporated by Reference	Portions of the definitive Proxy Statement for the Annual Meeting of Shareholders of Kirkland’s, Inc. to be held June 22, 2022, are incorporated by reference into Part III of this Form 10-K.

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jan. 29, 2022	Jan. 30, 2021
Current assets:
Cash and cash equivalents	$ 25,003	$ 100,337
Inventories, net	114,029	62,083
Prepaid expenses and other current assets	10,537	8,278
Total current assets	149,569	170,698
Property and equipment:
Equipment	20,043	20,463
Furniture and fixtures	69,823	72,775
Leasehold improvements	106,065	109,501
Computer software and hardware	77,311	79,260
Projects in progress	3,366	1,429
Property and equipment, gross	276,608	283,428
Accumulated depreciation	(226,611)	(220,018)
Property and equipment, net	49,997	63,410
Operating lease right-of-use assets	124,684	147,334
Other assets	6,939	5,670
Total assets	331,189	387,112
Current liabilities:
Accounts payable	62,535	55,173
Accrued expenses	30,811	37,454
Operating lease liabilities	41,268	44,973
Total current liabilities	134,614	137,600
Operating lease liabilities	111,021	148,976
Other liabilities	4,428	5,614
Total liabilities	250,063	292,190
Commitments and contingencies (Note 8)
Shareholders’ equity:
Preferred stock, no par value, 10,000,000 shares authorized; no shares issued or outstanding at January 29, 2022, and January 30, 2021	0	0
Common stock, no par value, 100,000,000 shares authorized; 12,631,347 and 14,292,250 shares issued and outstanding at January 29, 2022, and January 30, 2021, respectively	175,856	174,391
Accumulated deficit	(94,730)	(79,469)
Total shareholders’ equity	81,126	94,922
Total liabilities and shareholders’ equity	$ 331,189	$ 387,112

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jan. 29, 2022	Jan. 30, 2021
Statement Of Financial Position [Abstract]
Preferred stock, par value
Preferred stock, shares authorized (in shares)	10,000,000	10,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value
Common stock, shares authorized (in shares)	100,000,000	100,000,000
Common stock, shares issued (in shares)	12,631,347	14,292,250
Common stock, shares outstanding (in shares)	12,631,347	14,292,250

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020
Income Statement [Abstract]
Net sales	$ 558,180	$ 543,496	$ 603,880
Cost of sales	369,752	370,658	423,697
Cost of sales related to merchandise purchased from related party vendor	0	0	14,749
Cost of sales	369,752	370,658	438,446
Gross profit	188,428	172,838	165,434
Operating expenses:
Compensation and benefits	84,931	85,569	116,895
Other operating expenses	70,786	63,290	75,647
Depreciation (exclusive of depreciation included in cost of sales)	6,612	6,305	6,704
Asset impairment	754	9,387	19,229
Total operating expenses	163,083	164,551	218,475
Operating income (loss)	25,345	8,287	(53,041)
Interest expense	320	571	457
Other income	(344)	(376)	(911)
Income (loss) before income taxes	25,369	8,092	(52,587)
Income tax expense (benefit)	3,343	(8,547)	678
Net income (loss)	$ 22,026	$ 16,639	$ (53,265)
Earnings (loss) per share:
Basic	$ 1.61	$ 1.18	$ (3.79)
Diluted	$ 1.51	$ 1.12	$ (3.79)
Weighted average shares outstanding:
Basic	13,670	14,159	14,070
Effect of dilutive common stock equivalents	945	721	0
Diluted	14,615	14,880	14,070

CONSOLIDATED STATEMENTS OF SHAR

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Revision of Prior Period, Accounting Standards Update, Adjustment	Common Stock	Accumulated Deficit	Accumulated DeficitRevision of Prior Period, Accounting Standards Update, Adjustment
Balance, beginning of period at Feb. 02, 2019	$ 130,800		$ 169,477	$ (38,677)
Balance, beginning of period (Cumulative Effect of Change in Accounting Principle) at Feb. 02, 2019		$ (331)			$ (331)
Balance, beginning of period (in shares) at Feb. 02, 2019			14,504,824
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Employee stock purchases	241		$ 241
Employee stock purchases (in shares)			104,160
Restricted stock issued			197,090
Net share settlement of stock options and restricted stock units	(87)		$ (87)
Net share settlement of stock options and restricted stock units (in shares)			(42,973)
Stock-based compensation expense	3,254		$ 3,254
Repurchase and retirement of common stock	$ (3,657)			(3,657)
Repurchase and retirement of common stock (in shares)	(807,275)		(807,275)
Net income (loss)	$ (53,265)			(53,265)
Balance, end of period at Feb. 01, 2020	76,955		$ 172,885	(95,930)
Balance, end 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
Exercise of stock options	360		$ 360
Exercise of stock options (in shares)			52,561
Restricted stock issued			281,604
Net share settlement of stock options and restricted stock units	(60)		$ (60)
Net share settlement of stock options and restricted stock units (in shares)			(22,814)
Stock-based compensation expense	1,171		$ 1,171
Repurchase and retirement of common stock	$ (178)			(178)
Repurchase and retirement of common stock (in shares)	(9,926)		(9,926)
Net income (loss)	$ 16,639			16,639
Balance, end of period at Jan. 30, 2021	$ 94,922		$ 174,391	(79,469)
Balance, end 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	$ 177		$ 177
Exercise of stock options (in shares)			49,454
Restricted stock issued			120,468
Net share settlement of stock options and restricted stock units	(379)		$ (379)
Net share settlement of stock options and restricted stock units (in shares)			(21,504)
Stock-based compensation expense	1,667		$ 1,667
Repurchase and retirement of common stock	$ (37,287)			(37,287)
Repurchase and retirement of common stock (in shares)	(1,809,321)		(1,809,321)
Net income (loss)	$ 22,026			22,026
Balance, end of period at Jan. 29, 2022	$ 81,126		$ 175,856	$ (94,730)
Balance, end of period (in shares) at Jan. 29, 2022	12,631,347		12,631,347

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020
Cash flows from operating activities:
Net income (loss)	$ 22,026	$ 16,639	$ (53,265)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities:
Depreciation of property and equipment	20,431	23,256	27,720
Amortization of debt issuance costs	91	93	56
Asset impairment	754	9,387	19,229
Cumulative effect of change in accounting principle			(331)
Loss on disposal of property and equipment	195	87	200
Stock-based compensation expense	1,667	1,171	3,254
Deferred income taxes		1,525	178
Changes in assets and liabilities:
Inventories, net	(51,946)	32,591	(10,240)
Prepaid expenses and other current assets	(1,949)	(1,654)	3,851
Accounts payable	6,455	(2,883)	18,928
Accounts payable to related party vendor			(8,166)
Accrued expenses	(6,643)	6,803	1,666
Income taxes (refundable) payable	(310)	1,959	(704)
Operating lease assets and liabilities	(19,412)	(8,573)	(10,645)
Other assets and liabilities	(2,144)	(1,838)
Net cash (used in) provided by operating activities	(30,785)	78,563	(8,269)
Cash flows from investing activities:
Proceeds from sale of property and equipment	68	209
Capital expenditures	(7,128)	(8,698)	(15,680)
Net cash used in investing activities	(7,060)	(8,489)	(15,680)
Cash flows from financing activities:
Borrowings on revolving line of credit		40,000	25,000
Repayments on revolving line of credit		(40,000)	(25,000)
Debt issuance costs		(26)	(362)
Cash used in net share settlement of stock options and restricted stock units	(379)	(60)	(87)
Exercise of stock options	177	360
Employee stock purchases		35	241
Repurchase and retirement of common stock	(37,287)	(178)	(3,657)
Net cash (used in) provided by financing activities	(37,489)	131	(3,865)
Cash and cash equivalents:
Net (decrease) increase	(75,334)	70,205	(27,814)
Beginning of the year	100,337	30,132	57,946
End of the year	25,003	100,337	30,132
Supplemental cash flow information:
Interest paid	201	442	377
Income taxes paid (received)	3,664	(11,945)	1,091
Non-cash accruals for purchases of property and equipment	1,303	396	1,853
Operating lease assets and liabilities recognized upon adoption of ASC 842			295,240
Increase (decrease) of operating lease liabilities from new or modified leases	$ 5,802	$ (4,001)	$ 18,922

Description of Business and Sig

Description of Business and Significant Accounting Policies	12 Months Ended
	Jan. 29, 2022
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Description of Business and Significant Accounting Policies	Note 1 — Description of Business and Significant Accounting Policies Nature of busines s — Kirkland’s, Inc. (the “Company”) is a specialty retailer of home furnishings in the United States operating 361 stores in 35 states as of January 29, 2022, as well as an e-commerce website, www.kirklands.com, under the Kirkland’s Home brand Principles of consolidation — The 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. Use of estimates — The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results could differ from the estimates and assumptions used. 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 on long-lived assets, inventory reserves, self-insurance reserves and deferred tax asset valuation allowances. 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. As a result, as the pandemic persists and/or worsens, the Company’s accounting estimates and assumptions could be impacted in subsequent periods, and it is reasonably possible such changes could be significant. Fiscal year — The Company’s fiscal year is comprised of the 52 or 53-week period ending on the Saturday closest to January 31. Accordingly, fiscal 2021, 2020 and 2019 represented the 52 weeks ended on January 29, 2022, January 30, 2021 and February 1, 2020, respectively. Cash and cash equivalents — Cash and cash equivalents consist of cash on deposit in banks and payments due from banks for customer credit cards, as they generally settle within 24-48 hours. Inventory — The Company’s inventory is stated at the lower of cost or net realizable value, net of reserves and allowances, with cost determined using the average cost method, with average cost approximating current cost. Inventory cost consists of the direct cost of merchandise including freight. The carrying value of our inventory is affected by reserves for shrinkage, damages and obsolescence. The Company incurs various types of warehousing, transportation and delivery costs in connection with inventory purchases and distribution. Such costs are included as a component of the overall cost of inventories and recognized as a component of cost of sales as the related inventory is sold. As of January 29, 2022 and January 30, 2021, there were $6.9 million and $4.0 million, respectively, of distribution center costs included in inventory on the consolidated balance sheets. The Company estimates as a percentage of sales the amount of inventory shrinkage that has occurred between the most recently completed store physical count and the end of the financial reporting period based upon historical physical inventory count results. The Company adjusts these estimates based on changes, if any, in the trends yielded by its physical inventory counts, which occur throughout the fiscal year. The reserve for estimated inventory shrinkage was $1.4 million and $1.7 million as of January 29, 2022 and January 30, 2021, respectively. The Company estimates a reserve for unknown damaged inventory based on historical damage data. Management adjusts these estimates based on any changes in actual damage results. The reserve for estimated damaged inv entory was approximately $ 1.3 million and $ as of January 29, 2022 and January 30, 2021 , respectively. The Company also evaluates the cost of inventory by category and class of merchandise in relation to the estimated sales price. This evaluation is performed to ensure that inventory is not carried at a value in excess of the amount expected to be realized upon the sale of the merchandise. As of January 29, 2022 and January 30, 2021, the reserve for excess and obsolescence was approximately $332,000 and $263,000, respectively. The Company receives various payments and allowances from vendors, including rebates and other credits. The amounts received are subject to the terms of vendor agreements, which generally do not state an expiration date, but are subject to ongoing negotiations that may be impacted in the future based on changes in market conditions and changes in the profitability, quality or sell-through of the related merchandise. For all such vendor allowances, the Company records the vendor funds as a reduction of inventories. As the related inventory is sold, such allowances and credits are recognized as a reduction to cost of sales. Prepaid expenses and other current assets — The Company recognizes assets for expenses paid but not yet incurred, as well as other items such as miscellaneous receivables. As of January 29, 2022 and January 30, 2021, prepaid expenses and other current assets on the consolidated balance sheets included receivables of approximately $4.7 million and $3.3 million, respectively, which included $1.4 million in employer tax credits receivable from the Internal Revenue Service due under the Coronavirus Aid, Relief, and Economic Security (“CARES”) Act as of January 29, 2022 and January 30, 2021. Property and equipment — Property and equipment are stated at cost less accumulated depreciation. Depreciation is computed on a straight-line basis over the estimated useful lives of the respective assets. Furniture, fixtures and equipment are generally depreciated over five years. Leasehold improvements are amortized over the shorter of the useful life of the asset or the expected lease term, typically ranging from five to 10 years. Maintenance and repairs are expensed as incurred, and improvements are capitalized. Gains or losses on the disposition of fixed assets are recorded upon disposal of the related asset. Cost of internal use software — The Company capitalizes the cost of computer software developed or obtained for internal use. Capitalized computer software costs consist primarily of payroll-related and consulting costs incurred during the application development stage. The Company expenses costs related to preliminary project assessments, research and development, re-engineering, training and application maintenance as they are incurred. Capitalized software costs are amortized on a straight-line basis over an estimated life of three to 10 years. For fiscal years 2021, 2020 and 2019, the Company recorded approximately $7.1 million, $6.9 million and $7.0 million, respectively, for depreciation of capitalized software. The net book value of these assets totaled $15.8 million and $20.0 million at the end of fiscal years 2021 and 2020, respectively. Property and equipment included capitalized computer software currently under development of $2.4 million and $1.0 million as of January 29, 2022 and January 30, 2021, respectively. Asset retirement obligations — The Company recognizes a liability for the fair value of required asset retirement obligations (“ARO”) when such obligations are incurred. The Company’s AROs are primarily associated with leasehold improvements, which, at the end of a lease, the Company is contractually obligated to remove in order to comply with the lease agreement. At the inception of a lease with such conditions, the Company records an ARO liability and a corresponding capital asset in an amount equal to the estimated fair value of the obligation. The liability is estimated based on various assumptions requiring management’s judgment and is accreted to its projected future value over time. The capitalized asset is depreciated using the convention for depreciation of leasehold improvement assets. Upon satisfaction of the ARO conditions, any difference between the recorded ARO liability and the actual retirement costs incurred is recognized as an operating gain or loss in the consolidated statements of operations. As of January 29, 2022 and January 30, 2021, the liability for asset retirement obligations was approximately $749,000 and $755,000, respectively, and the asset was approximately $137,000 and $175,000, respectively. Leases — Operating lease assets and liabilities are recognized at the lease commencement date. Operating lease liabilities represent the present value of future lease payments. Operating lease assets represent the Company’s right to use an underlying asset and are based upon the operating lease liabilities adjusted for prepayments or accrued lease payments, initial direct costs, lease incentives, and impairment, if any, of operating lease assets. To determine the present value of lease payments not yet paid at lease commencement or modification, the Company uses the collateralized incremental borrowing rate corresponding to the reasonably certain lease term. The Company estimates its collateralized incremental borrowing rate based upon a synthetic credit rating and yield curve analysis. See “ Note 5 — Leases ” for further discussion. Impairment of long-lived assets — The Company evaluates the recoverability of the carrying amounts of long-lived assets, including lease right-of-use 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 assessing 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 Company estimates the individual fair value of long-lived fixed assets based on orderly liquidation value and the individual fair value of lease right-of-use assets based on market participant rents. See “Note 11 — Impairment” for further discussion. Insurance reserves — Workers’ compensation, general liability and employee medical insurance programs are predominately self-insured. It is the Company’s policy to record a self-insurance liability using estimates of claims incurred but not yet reported or paid, based on historical claims experience and actuarial methods. Actual results can vary from estimates for many reasons, including, changes in our assumptions about health care costs, the severity of accidents, the average size of claims and other factors. The Company monitors its claims experience in light of these factors and revises its estimates of insurance reserves accordingly. The level of insurance reserves may increase or decrease as a result of these changing circumstances or trends. As of January 29, 2022 and January 30, 2021, the Company’s self-insurance reserve estimates, net of estimated stop-loss insurance receivables, related to workers’ compensation and general liability were $4.1 million and $5.3 million, respectively. As of January 29, 2022 and January 30, 2021, the Company’s self-insurance reserve estimates, net of estimated stop-loss insurance receivables, related to employee medical insurance were approximately $406,000 and $265,000, respectively. 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 Returns Reserve — The Company reduces net sales and estimates a liability for sales returns based on historical return trends, and the Company believes that its estimate for sales returns is an accurate reflection of future returns associated with past sales. However, as with any estimate, refund activity may vary from estimated amounts. The Company had a liability of approximately $1.4 million and $2.0 million reserved for sales returns at January 29, 2022 and January 30, 2021, respectively, included in accrued expenses on the consolidated balance sheets. The related sales return reserve products recovery asset included in prepaid expenses and other current assets on the consolidated balance sheets was approximately $697,000 and $850,000 at January 29, 2022 and January 30, 2021, respectively. Deferred e-commerce revenue — The Company recognizes revenue at the time of sale of merchandise to customers in its stores. E-commerce revenue is recorded at the estimated time of delivery to the customer. If the Company receives payment before completion of its customer obligations, the revenue is deferred until the customer takes possession of the merchandise and the sale is complete. 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 consolidated balance sheets was approximately $1.0 million and $1.2 million at January 29, 2022 and January 30, 2021, respectively. The related contract assets, reflected in inventory on the consolidated balance sheets, totaled approximately $518,000 and $530,000 at January 29, 2022 and January 30, 2021, respectively. Gift cards — Gift card sales are recognized as revenue when tendered for payment. While the Company honors all gift cards presented for payment, the Company determines the likelihood of redemption to be remote for certain gift card balances due to long periods of inactivity. 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 unredeemed card balances to government agencies under unclaimed property laws, such amounts are recognized in the 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: January 29, 2022 January 30, 2021 February 1, 2020 Gift card liability, net of estimated breakage (included in accrued expenses) $ 14,761 $ 13,408 $ 13,128 The table below sets forth selected gift card breakage and redemption information (in thousands) for the periods indicated: 52 Weeks Ended January 29, 2022 52 Weeks Ended January 30, 2021 52 Weeks Ended February 1, 2020 Gift card breakage revenue (included in net sales) $ 1,425 $ 1,172 $ 1,084 Gift card redemptions recognized in the current period related to amounts included in the gift card contract liability balance as of the prior period 5,129 5,329 6,593 Customer loyalty program — The Company has established a loyalty program called the K-club, whereby members receive access to coupons, birthday rewards, monthly sweepstakes, sneak peeks, exclusive deals and more. In fiscal 2020, the Company redesigned the loyalty program to offer points to members 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 allocated consideration for the points earned by loyalty program members is deferred based on the standalone selling price of the points and recorded within accrued expenses on the consolidated balance sheet. The measurement of standalone selling prices takes into consideration the estimated points that will be converted to certificates and certificates that are expected to be redeemed, based on historical redemption patterns. This measurement is applied to the Company’s portfolio of performance obligations for points earned, as all obligations have similar economic characteristics. The Company believes the impact to its consolidated financial statements would not be materially different if this measurement was applied to each individual performance obligation. Revenue is recognized for these performance obligations at a point in time when certificates are redeemed by the customer. These obligations generally relate to contracts with terms less than one year, as points generally expire on a rolling 12-month basis and certificates generally expire within two months from issuance. The related loyalty program deferred revenue included in accrued expenses on the consolidated balance sheets was approximately $1.3 million and $922,000 as of January 29, 2022 and January 30, 2021, respectively. Private label credit card — The Company has a private label credit card program for its customers that was amended on November 18, 2019 to extend the term of the arrangement through December 31, 2024. Each private label credit card bears the logo for the Kirkland’s brand and can only be used at the Company’s store locations and e-commerce channel. The card program is operated and managed by a third-party bank, Wells Fargo, that assumes all of the losses associated with non-payment by the private label card holders and a portion of any fraudulent usage of the accounts. Pursuant to the private-label credit card program, the Company receives cash incentives in exchange for promised services, such as licensing our brand names and marketing the credit card program to customers. The Company can receive incentive payments for the achievement of certain private label credit card volumes and is also reimbursed for certain costs associated with the private label credit card. Funds received related to the Company’s private label credit card program are recorded as net sales in the consolidated statements of operations. Services promised under these agreements are separate performance obligations. Revenue is recognized as the Company fulfills its performance obligations throughout the contract term. Cost of sales — Cost of sales includes costs of product purchased from vendors, including inbound freight, receiving costs, inspection costs, warehousing costs, outbound freight, inventory damage and shrinkage, payroll and overhead associated with our distribution facility and its network, store occupancy costs and depreciation of leasehold improvements, equipm ent, and other property in the stores and distribution centers. Distribution facility costs, excluding depreciation, included in cost of sales were approximately $ million, $ 24.7 million and $ 24.6 million for fiscal 2021, 2020 and 2019 , respectively. Compensation and benefits — Compensation and benefits includes all store and corporate office salaries, wages and incentive pay as well as stock compensation, employee health benefits, 401(k) plan benefits, social security and unemployment taxes. Stock-based compensation — Stock-based compensation includes expenses associated with restricted stock unit grants, performance stock unit grants, stock option grants, and other transactions under the Company’s stock plans. The Company recognizes compensation expense for its stock-based payments based on the fair value of the awards. The expense is recorded on a straight-line basis over the vesting period within compensation and benefits in the consolidated statements of operations. See “Note 6 — Stock-Based Compensation” for further discussion. Other operating expenses — Other operating expenses consist of such items as advertising, credit card processing costs, bank fees, utilities, professional fees, software maintenance costs, supplies, workers’ compensation and general liability insurance, trash removal, maintenance and repairs, travel and various other store and corporate expenses. Store pre-opening expenses, which consist primarily of occupancy, payroll and supplies costs, are expensed as incurred and are included in other operating expenses. Advertising expenses — Advertising costs are expensed in the period in which the related activity first takes place. These expenses include costs associated with specific marketing campaigns, direct mail, email communications, paid search, digital advertising, social media, public relations and in-store signage. Total advertising expense was $22.0 million, $14.3 million and $15.0 million for fiscal 2021, 2020 and 2019, respectively. Prepaid advertising costs were approximately $287,000 and $294,000 as of January 29, 2022 and January 30, 2021, respectively. Income taxes — Deferred tax assets and liabilities are recognized based on the differences between the financial statement and the tax law treatment of certain items. Realization of certain components of deferred tax assets is dependent upon the occurrence of future events. The Company records valuation allowances to reduce its deferred tax assets to the amount it believes is more likely than not to be realized. These valuation allowances can be impacted by changes in tax laws, changes to statutory tax rates, and future taxable income levels and are based on the Company’s judgment, estimates and assumptions regarding those future events. In the event the Company was to determine that it would not be able to realize all or a portion of the net deferred tax assets in the future, the Company would increase the valuation allowance through a charge to income tax expense in the period that such determination is made. Conversely, if the Company was to determine that it would be able to realize its deferred tax assets in the future, in excess of the net carrying amounts, the Company would decrease the recorded valuation allowance through a decrease to income tax expense in the period that such determination is made. The Company established a valuation allowance against deferred tax assets in fiscal 2019, as the Company had, and continues to have, a three-year cumulative loss before income taxes. The Company provides for uncertain tax positions and the related interest and penalties, if any, based upon management’s assessment of whether a tax benefit is more likely than not to be sustained upon examination by tax authorities. The Company recognizes interest and penalties accrued related to unrecognized tax benefits in income tax expense. To the extent the Company prevails in matters for which a liability for an unrecognized tax benefit is established or is required to pay amounts in excess of the liability, the Company’s effective tax rate in a given financial statement period may be affected. The Company’s income tax returns are subject to audit by local, state and federal tax authorities, and the Company is typically engaged in various tax examinations at any given time. Tax contingencies often arise due to uncertainty or differing interpretations of the application of tax rules throughout the various jurisdictions in which the Company operates. The contingencies are influenced by items such as tax audits, changes in tax laws, litigation, appeals and experience with previous similar tax positions. The Company regularly reviews its tax reserves for these items and assesses the adequacy of the amount recorded. The Company evaluates potential exposures associated with its various tax filings by estimating a liability for uncertain tax positions based on a two-step process. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step requires estimation and measurement of the tax benefit as the largest amount that is more than 50% likely to be recognized upon settlement. See “ Note 3 — Income Taxes ” for further discussion. Sales and use taxes — Governmental authorities assess sales and use taxes on the sale and purchase of goods and services. The Company excludes taxes collected from customers in its reported net sales results. Such amounts are reflected as accrued expenses until remitted to the taxing authorities. Concentrations of risk — The Company has risk of geographic concentration with respect to the sourcing of its inventory purchases. Approximately 76% of the Company’s inventory purchases in fiscal 2021 were from China. The Company also has vendor concentration risk as one vendor, who was formally a related-party, accounted for 9.0%, 10.9%, and 17.4% of purchases in fiscal 2021, 2020 and 2019, respectively. See “Note 9 — Financial instruments that potentially subject the Company to a concentration of credit risk consist of cash and cash equivalents. The Company’s cash balances are primarily on deposit at high credit quality financial institutions. 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 11 — 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 per share, because to do so would have been antidilutive, were approximately 134,000 shares, 201,000 shares and 1,521,000 shares for fiscal 2021, 2020 and 2019, respectively. Comprehensive income (loss) — Comprehensive income (loss) does not differ from the consolidated net income (loss) presented in the consolidated statements of operations. Operating segments — The Company is a specialty retailer of home décor that offers its products in its stores and on its website. The Company has determined that each of its stores and its e-commerce operations is an operating segment. The operating performance of all stores and e-commerce has been aggregated into one reportable segment. The Company’s operating segments are aggregated for financial reporting purposes because they are similar in each of the following areas: economic characteristics, class of consumer, nature of products and distribution methods. Revenues from external customers are derived from merchandise sales, and the Company does not rely on any major customers as a source of revenue. Across its store base, the Company operates one store format under the Kirkland’s name in which each store offers the same general mix of merchandise with similar categories and similar customers. The Company believes that disaggregating its operating segments would not provide meaningful additional information.

Accrued Expenses

Accrued Expenses	12 Months Ended
	Jan. 29, 2022
Payables And Accruals [Abstract]
Accrued Expenses	Note 2 — Accrued Expenses Accrued expenses are comprised of the following (in thousands): January 29, 2022 January 30, 2021 Gift cards $ 14,761 $ 13,408 Salaries and wages 5,626 9,298 Workers’ compensation and general liability reserves 2,019 2,321 Income taxes payable 1,911 1,911 Sales returns reserve 1,441 2,015 Loyalty program deferred revenue 1,265 922 Sales taxes 1,227 1,863 Deferred e-commerce revenue 1,028 1,165 Payroll taxes 245 3,515 Other 1,288 1,036 $ 30,811 $ 37,454 At January 30, 2021, the Company had deferred $3.3 million in employer payroll taxes under the CARES Act included in accrued expenses on the consolidated balance sheet, which was paid in fiscal 2021.

Income Taxes

Income Taxes	12 Months Ended
	Jan. 29, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Note 3 — Income Taxes The Company’s income tax expense (benefit) is computed based on the federal statutory rates and the state statutory rates, net of related federal benefit. The Company’s provision for income taxes consists of the following (in thousands): 52 Weeks Ended January 29, 2022 52 Weeks Ended January 30, 2021 52 Weeks Ended February 1, 2020 Current tax expense (benefit): Federal $ 3,269 $ (10,124 ) $ (225 ) State 74 52 612 Deferred tax expense (benefit): Federal — — 362 State — 1,525 (71 ) $ 3,343 $ (8,547 ) $ 678 Income tax expense (benefit) differs from the amount computed by applying the statutory federal income tax rate to income (loss) before income taxes. A reconciliation of income tax expense (benefit) at the statutory federal income tax rate to the amount provided is as follows (in thousands): 52 Weeks Ended January 29, 2022 52 Weeks Ended January 30, 2021 52 Weeks Ended February 1, 2020 Tax at federal statutory rate $ 5,327 $ 1,699 $ (11,043 ) State income taxes, net of federal benefit 942 338 (1,456 ) Tax credits (66 ) (90 ) (192 ) Enactment of tax legislation — (12,276 ) — Executive compensation 255 177 — Stock based compensation programs (644 ) 274 1,162 Valuation allowance (2,494 ) 1,292 12,035 Other 23 39 172 Income tax expense (benefit) $ 3,343 $ (8,547 ) $ 678 Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes and are included as part of other assets on the consolidated balance sheets. Significant components of the Company’s deferred tax assets and liabilities are as follows (in thousands): January 29, 2022 January 30, 2021 Deferred tax assets: Operating lease liabilities $ 39,007 $ 48,808 Accruals 1,956 3,147 Inventory valuation 563 448 State tax credit carryforwards 148 148 Federal and state net operating loss carryforwards 791 1,111 Impairment 992 2,410 Other 2,690 2,366 Total deferred tax assets 46,147 58,438 Valuation allowance for deferred tax assets (3,556 ) (6,033 ) Net deferred tax assets 42,591 52,405 Deferred tax liabilities: Depreciation (9,431 ) (12,556 ) Operating lease right-of-use assets (32,289 ) (39,126 ) Prepaid assets (871 ) (723 ) Total deferred tax liabilities (42,591 ) (52,405 ) Net deferred tax assets $ — $ — On March 27, 2020, the CARES Act was enacted in response to the COVID-19 pandemic. The CARES Act, among other things, permits net operating loss carry backs to offset 100% of taxable income for taxable years beginning before 2021. The Company elected to carryback its 2019 net operating loss to offset the Company’s previous taxable income, thus generating a refund of $12.3 million in fiscal 2020. As of January 29, 2022, the Company has $15.4 million of state net operating loss carry-forwards available to offset future taxable income. State net operating loss carry-forwards expire in years 2035 through 2040. As of January 29, 2022, the Company has state tax credit carryforwards of approximately $187,000 that expire in years 2023 through 2025. Future utilization of the deferred tax assets is evaluated by the Company, and any valuation allowance is adjusted accordingly. For fiscal 2019, the Company established a valuation allowance against its deferred tax assets due to uncertainty regarding their realization, and in fiscal 2020, the Company established an additional valuation allowance against state net operating loss carry forwards. Accordingly, the Company has established a valuation allowance of $3.6 million and $6.0 million with respect to the deferred tax assets as of January 29, 2022 and January 30, 2021, respectively. Adjustments could be required in the future if the Company estimates that the amount of deferred tax assets to be realized is more or less than the net amount the Company has recorded. Any decrease in the valuation allowance could have the effect of increasing or decreasing the income tax provision based on the nature of the deferred tax asset deemed realizable in the period in which such a determination is made. The Company and one or more of its subsidiaries file income tax returns in the U.S. federal jurisdiction and various state and local jurisdictions. The Company is no longer subject to U.S. federal income tax examinations by authorities for years prior to 2018. With few exceptions, the Company is no longer subject to state and local income tax examinations for years prior to 2016. The Company is not currently engaged in any U.S. federal, state or local income tax examinations. The Company had no unrecognized tax benefits as of January 29, 2022 and January 30, 2021. The Company accrues interest on unrecognized tax benefits as a component of income tax expense. Penalties, if incurred, would be recognized as a component of income tax expense. The Company had no amounts accrued for the payment of interest and penalties associated with unrecognized tax benefits as of January 29, 2022 and January 30, 2021 .

Senior Credit Facility

Senior Credit Facility	12 Months Ended
	Jan. 29, 2022
Debt Disclosure [Abstract]
Senior Credit Facility	Note 4 — 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 and 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 a maturity date of December 2024. Advances under the Credit Agreement bear interest at an annual rate equal to 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 contain 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 ERISA events. 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 (“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 January 29, 2022, the Company was in compliance with the covenants in the Credit Agreement. As of January 29, 2022, there were no outstanding borrowings and no letters of credit outstanding, with approximately $74.7 million available for borrowing.

Leases

Leases	12 Months Ended
	Jan. 29, 2022
Leases [Abstract]
Leases	Note 5 — Leases The Company leases retail store facilities, corporate office space, warehouse facilities and certain vehicles and equipment under operating leases with terms generally ranging up to 10 years and expiring at various dates through 2031. Most of the retail store agreements include an initial term with renewal options and provide for minimum fixed rental payments. The Company does not include lease renewal options in the lease term for calculations of its right-of-use assets and liabilities until it is reasonably certain that the Company plans to renew these leases. A few retail store lease agreements have only variable lease payments based on a percentage of sales, while other store leases contain contingent rentals based on sales performance in excess of specified minimums in addition to minimum fixed rentals. The majority of the Company’s leases have monthly fixed rent with additional costs that are not components of the lease (e.g., real estate taxes and insurance costs) and non-lease components (e.g., common area maintenance) either of which can be variable or fixed. These additional components are excluded from the calculation of the lease liability and right-of-use asset. The Company’s leases do not provide an implicit rate, so the incremental borrowing rate, based on the information available at commencement or modification date, is used in determining the present value of lease payments. For operating leases that commenced prior to the date of adoption of the new lease accounting guidance, the Company used the incremental borrowing rate that corresponded to the remaining lease term as of the date of adoption. The Company has elected not to recognize leases with an original term of one year or less on the consolidated balance sheets. The Company's classification of lease cost on the Company's condensed consolidated statements of operations is as follows (in thousands): 52 Week Period Ended (1) 52 Week Period Ended (1) January 29, 2022 January 30, 2021 Cost of sales (2) Operating lease cost $ 37,241 $ 43,753 Short-term lease cost 1,144 755 Variable lease cost 2,102 1,554 Total lease cost in cost of sales 40,487 46,062 Other operating expenses Operating lease cost 1,701 1,862 Short-term lease cost 53 60 Total lease cost in other operating expenses 1,754 1,922 Total lease cost $ 42,241 $ 47,984 (1) Total lease cost excludes expense for non-lease components including common area maintenance and excludes costs that are not a component of the lease including real estate taxes, insurance, sales taxes and utilities for the Company’s leases. (2) Cost of sales includes all distribution center lease costs and store occupancy-related lease costs. As of January 29, 2022, future minimum payments, by year and in the aggregate, under all operating leases with initial terms of one year or more consist of the following (in thousands): Operating Leases 2022 $ 49,961 2023 39,254 2024 31,080 2025 23,382 2026 16,501 Thereafter 16,962 Total lease payments 177,140 Less: interest (24,851 ) Present value of lease liabilities $ 152,289 The Company’s lease term and discount rate is as follows: January 29, 2022 Weighted-average remaining lease term (years) 4.7 Weighted-average discount rate 6.8 % Cash paid for amounts included in the measurement of lease liabilities is as follows (in thousands): 52 Weeks Ended January 29, 2022 52 Weeks Ended January 30, 2021 Operating cash flows from operating leases $ 53,220 $ 57,310

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Jan. 29, 2022
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock-Based Compensation	Note 6 — Stock-Based Compensation Stock-based compensation — Stock-based compensation includes restricted stock unit grants, performance-based restricted stock unit grants, stock option grants and other transactions under the Company’s equity plans. Total stock-based compensation expense is included as a component of compensation and benefits on the consolidated statements of operations and was approximately $1.7 million, $1.2 million and $3.3 million for fiscal years 2021, 2020 and 2019, respectively. On June 4, 2013, the Company adopted the Kirkland’s, Inc. Amended and Restated 2002 Equity Incentive Plan (the “2002 Plan”), replacing the plan adopted in July 2002. The 2002 Plan provides for the award of restricted stock, restricted stock units (“RSUs”), performance based awards, incentive stock options, non-qualified stock options and stock appreciation rights with respect to shares of the Company’s common stock to employees, directors, consultants and other individuals who perform services for the Company. The 2002 Plan is authorized to provide awards for up to a maximum of 4,500,000 shares of common stock. As of January 29, 2022, options to purchase 85,079 shares of common stock were outstanding under the 2002 Plan at exercise prices ranging from $7.14 to $25.52 per share. As of January 29, 2022, there were 926,913 RSUs outstanding under the 2002 Plan with fair value grant prices ranging from $0.82 to $24.68 per share. The number of shares reserved for future stock-based grants under the 2002 Plan was 1,463,106 at January 29, 2022. Restricted stock units — The Company grants restricted stock units for a fixed number of shares to various employees and directors. The restriction is removed when the shares vest and shares of common stock are given to the employee or director. The RSUs granted to directors become 100% vested on the first anniversary of the grant date. The RSUs granted to employees prior to fiscal 2020 typically vest 25% annually on the anniversary of the grant date over four years. The RSUs granted to employees in fiscal 2020 vest 100% on the second anniversary of the grant date. The RSUs granted to employees in fiscal 2021 vest 33% annually on the anniversary of the grant date over three years. The fair values of the RSUs are equal to the closing price of the Company’s common stock on the date of the grant. Compensation expense related to RSUs is recognized ratably over the requisite service period. As of January 29, 2022, there was approximately $2.4 million of unrecognized compensation expense related to RSUs, which is expected to be recognized over a weighted average period of 1.0 years. RSU activity for the fiscal year ended January 29, 2022, was as follows: Shares Weighted Average Grant Date Fair Value Non-Vested at January 30, 2021 1,169,403 $ 1.63 Granted 152,815 24.23 Vested (120,468 ) 4.19 Forfeited (274,837 ) 3.09 Non-Vested at January 29, 2022 926,913 $ 4.60 Other information related to RSU activity during fiscal 2021, 2020 and 2019 is as follows: 52 Weeks Ended January 29, 2022 52 Weeks Ended January 30, 2021 52 Weeks Ended February 1, 2020 Weighted average grant date fair value of RSUs (per share) $ 24.23 $ 0.92 $ 4.32 Total fair value of restricted stock units vested (in thousands) $ 2,846 $ 638 $ 465 Performance-based restricted stock units — During fiscal 2021, the Company granted 51,892 performance-based restricted stock units (“PSUs”) with a weighted average grant date fair value of $26.72 per share, that are subject to the achievement of specified performance goals over a specified performance period. The performance metrics for the PSUs are EBITDA compared to budgeted EBITDA and a relative shareholder return modifier. The number of PSUs granted represent the shares that could have been achieved had the target-level of achievement been met for the applicable performance metrics. The actual number of shares issued under the PSU awards was determined by the level of achievement of the performance goals and the total shareholder return modifier. During fiscal 2021, the Company did not record compensation expense related to the PSUs, as the performance metric based on EBITDA for fiscal 2021 was not achieved and, as such, no shares were issued with respect to these PSUs. Stock options — The Company allows for the settlement of vested stock options on a net share basis (“net share settled stock options”) or on a gross basis with the holder providing cash to cover the option exercise price and the minimum statutory tax withholdings. With net share settled stock options, the employee does not surrender any cash or shares upon exercise. Rather, the Company withholds the number of shares to cover the option exercise price and the minimum statutory tax withholding obligations from the shares that would otherwise be issued upon exercise. The settlement of vested stock options on a net share basis results in fewer shares issued by the Company. Options issued to employees under the 2002 Plan have maximum contractual terms of 10 years and generally vest annually over four years . Stock option activity for the fiscal year ended January 29, 2022 was as follows: Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term (in years) Aggregate Intrinsic Value (in thousands) Balance at January 30, 2021 173,518 $ 9.99 Options exercised (49,454 ) 7.62 Options forfeited (38,985 ) 1.90 Balance at January 29, 2022 85,079 $ 15.08 3.9 $ 272 Options Exercisable As of: January 29, 2022 67,047 $ 16.89 3.1 $ 141 The aggregate intrinsic values in the table above represent the total difference between the Company’s closing stock price at year-end and the option exercise price, multiplied by the number of in-the-money options at fiscal year-end. As of January 29, 2022, there were 54,829 outstanding in-the-money options. The fair value of each option is recorded as compensation expense on a straight-line basis over the applicable vesting period. At January 29, 2022, unrecognized stock compensation expense related to the unvested portion of outstanding stock options was approximately $38,000, which is expected to be recognized over a weighted average period of 0.5 years. In fiscal 2019, the Company entered into stock option cancellation agreements with certain members of its management team pursuant to which such individuals surrendered and canceled certain previously granted stock options in order to make additional shares available under the Company’s 2002 Plan for future equity awards. The surrender and cancellation of the stock options was a settlement for no consideration, and the Company recorded the previously unrecognized compensation cost related to the canceled stock options of approximately $861,000 during fiscal 2019. The canceled options that were surrendered had exercise prices that ranged from $7.14 to $25.52. Other information related to option activity during fiscal 2021, 2020 and 2019 is as follows: 52 Weeks Ended January 29, 2022 52 Weeks Ended January 30, 2021 52 Weeks Ended February 1, 2020 Weighted average grant date fair value of options granted (per share) $ — $ — $ 3.28 Total fair value of stock options vested (in thousands) $ 84 $ 119 $ 543 Intrinsic value of stock options exercised (in thousands) $ 945 $ 538 $ — The Company has estimated the fair value of all stock option awards as of the date of the grant by applying the Black-Scholes option pricing model. The application of this valuation model involves assumptions that are judgmental and highly subjective in the determination of compensation expense. The Company did not grant any stock options in fiscal 2021 or 2020. The weighted averages for key assumptions used in determining the fair value of options granted for the periods indicated below and a summary of the methodology applied to develop each assumption are as follows: 52 Weeks Ended January 29, 2022 52 Weeks Ended January 30, 2021 52 Weeks Ended February 1, 2020 Expected price volatility — % — % 53 % Risk-free interest rate — % — % 2.24 % Expected life — years — years 6.3 years Dividend yield — % — % 0 % Expected price volatility — The expected price volatility is a measure of the amount by which the stock price has fluctuated or is expected to fluctuate. The Company uses actual historical changes in the market value of its stock to calculate the volatility assumption as it is management’s belief that this is the best indicator of future volatility. The Company calculates daily market value changes using the historical volatility of returns for the six years prior to the grant. An increase in the expected volatility will increase compensation expense. Risk-free interest rate — The risk-free interest rate is the U.S. Treasury rate for the week of the grant having a term equal to the expected life of the option. An increase in the risk-free interest rate will increase compensation expense. Expected life — The expected life is the period of time over which the options granted are expected to remain outstanding. The Company uses the “simplified” method found in the Securities and Exchange Commission’s Staff Accounting Bulletin No. 107 to estimate the expected life of stock option grants. Options granted have a maximum term of 10 years. An increase in the expected life will increase compensation expense. Forfeiture rate — The forfeiture rate is the percentage of options granted that were forfeited or canceled before becoming fully vested. The Company accounts for forfeitures of share-based awards as they occur. An increase in the forfeiture rate will decrease compensation expense. Employee stock purchase plan — In July 2002, the Company adopted an Employee Stock Purchase Plan (“ESPP”), which was amended in 2006, 2008 and 2016. Under the ESPP, full-time employees who have completed twelve consecutive months of service are allowed to purchase shares of the Company’s common stock, subject to certain limitations, through payroll deduction, at a 15% discount from fair market value. During fiscal 2021, no shares of common stock were issued to participants under the ESPP, while in fiscal 2020 and 2019, there were 34,999 and 104,160 shares of common stock, respectively, issued to participants under the ESPP. During fiscal 2020, the Company suspended the ESPP, and during fiscal 2021 the ESPP was terminated.

Retirement Benefit Plan

Retirement Benefit Plan	12 Months Ended
	Jan. 29, 2022
Postemployment Benefits [Abstract]
Retirement Benefit Plan	Note 7 401(k) savings plan — The Company maintains a defined contribution 401(k) employee benefit plan, which provides retirement benefits for eligible employees. The Company matches 100% of the employee’s elective contributions up to 4% of eligible compensation. The Company’s matching contributions were approximately $1.1 million, $860,000 and $989,000 in fiscal 2021, 2020 and 2019, respectively. The Company has the option to make additional contributions to the 401(k) employee benefit plan on behalf of covered employees; however, no such contributions were made in fiscal 2021, 2020 or 2019.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Jan. 29, 2022
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 8 — 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. On October 16, 2020, the Superior Court affirmed the trial court’s ruling in an unpublished order. On December 29, 2021, the Pennsylvania Supreme Court granted the Company’s Petition for Allowance of Appeal and vacated the Superior Court’s order. Specifically, the Supreme Court remanded the case to the Superior Court to provide its rationale for the denial of the Company’s Petition for Allowance to Appeal. 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 held a hearing on the class certification motion on January 14, 2022, and denied the plaintiff’s motion to certify in its entirety . In addition, the Court set a case management conference for April 1 5 , 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.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Jan. 29, 2022
Related Party Transactions [Abstract]
Related Party Transactions	Note 9 — Related Party Transactions The Company had an agreement with a related party vendor to purchase merchandise inventory. The vendor was considered a related party for financial reporting purposes because its principal owner is the spouse of the Company’s former Vice President of Product Development and Trend. As of June 14, 2019, the vendor is no longer a related party. The table below sets forth selected results related to this vendor, for the time period that the vendor was a related party, in dollars (thousands) and percentages for the periods indicated: 52 Weeks Ended January 29, 2022 52 Weeks Ended January 30, 2021 52 Weeks Ended February 1, 2020 Related Party Vendor Purchases $ — $ — $ 19,577 Purchases as a percent of total merchandise purchases — % — % 7.6 %

Share Repurchase Plans

Share Repurchase Plans	12 Months Ended
	Jan. 29, 2022
Treasury Stock Transactions [Abstract]
Share Repurchase Plans	Note 10 — Share Repurchase Plans On September 24, 2018 , 52 Weeks Ended January 29, 2022 52 Weeks Ended January 30, 2021 52 Weeks Ended February 1, 2020 Shares repurchased and retired 1,809,321 9,926 807,275 Share repurchase cost $ 37,287 $ 178 $ 3,657

Impairment

Impairment	12 Months Ended
	Jan. 29, 2022
Impairment [Abstract]
Impairment	Note 11 — Impairment In connection with the adoption of the new lease accounting standard at the beginning of fiscal 2019, the Company reviewed its store portfolio for possible impairment, as right-of-use assets are now included as part of the long-lived asset group that is evaluated for impairment. As a result of this review, eight stores were identified for which the carrying amounts of the store assets were not expected to be recoverable. As of the beginning of fiscal 2019, the Company recorded an adjustment to increase the opening balance of accumulated deficit by approximately $331,000 for the cumulative effect of the adoption of ASC 842 for right-of-use assets at six of the impaired stores. The table below sets forth impairment information (in thousands, except store counts) for the periods indicated: 52 Weeks Ended January 29, 2022 52 Weeks Ended January 30, 2021 52 Weeks Ended February 1, 2020 Impairment of leasehold improvements, fixtures and equipment at stores $ 754 $ 3,142 $ 9,862 Impairment of right-of-use-assets — 6,245 2,929 Impairment of software projects — — 4,695 Impairment of excess store fixtures — — 895 Impairment of e-commerce distribution center — — 848 Total impairment $ 754 $ 9,387 $ 19,229 Total impairment, net of tax $ 565 $ 6,948 $ 15,133 Number of stores with leasehold improvements, fixtures and equipment impairment 4 24 38 Number of stores with right-of-use-asset impairment — 24 9

New Accounting Pronouncements

New Accounting Pronouncements	12 Months Ended
	Jan. 29, 2022
New Accounting Pronouncements And Changes In Accounting Principles [Abstract]
New Accounting Pronouncements	Note 12 New Accounting Pronouncements Recently Adopted In June 2016, the 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 adopted this guidance in the fourth quarter of fiscal 2021. The adoption of this guidance did not have a material impact on the Company’s consolidated financial statements and related disclosures. New Accounting Pronouncements Not Yet Adopted 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 London Interbank Offered Rate (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 U.S. 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 consolidated financial statements and related disclosures.

Subsequent Event

Subsequent Event	12 Months Ended
	Jan. 29, 2022
Subsequent Events [Abstract]
Subsequent Event	Note 13 Subsequent to January 29, 2022, the Company borrowed $20 million under the Credit Agreement.

Description of Business and S_2

Description of Business and Significant Accounting Policies (Policies)	12 Months Ended
	Jan. 29, 2022
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Nature of business	Nature of busines s — Kirkland’s, Inc. (the “Company”) is a specialty retailer of home furnishings in the United States operating 361 stores in 35 states as of January 29, 2022, as well as an e-commerce website, www.kirklands.com, under the Kirkland’s Home brand
Principles of consolidation	Principles of consolidation — The 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.
Use of estimates	Use of estimates — The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results could differ from the estimates and assumptions used. 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 on long-lived assets, inventory reserves, self-insurance reserves and deferred tax asset valuation allowances.
COVID-19 Pandenic	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. As a result, as the pandemic persists and/or worsens, the Company’s accounting estimates and assumptions could be impacted in subsequent periods, and it is reasonably possible such changes could be significant.
Fiscal year	Fiscal year — The Company’s fiscal year is comprised of the 52 or 53-week period ending on the Saturday closest to January 31. Accordingly, fiscal 2021, 2020 and 2019 represented the 52 weeks ended on January 29, 2022, January 30, 2021 and February 1, 2020, respectively.
Cash and cash equivalents	Cash and cash equivalents — Cash and cash equivalents consist of cash on deposit in banks and payments due from banks for customer credit cards, as they generally settle within 24-48 hours.
Inventory	Inventory — The Company’s inventory is stated at the lower of cost or net realizable value, net of reserves and allowances, with cost determined using the average cost method, with average cost approximating current cost. Inventory cost consists of the direct cost of merchandise including freight. The carrying value of our inventory is affected by reserves for shrinkage, damages and obsolescence. The Company incurs various types of warehousing, transportation and delivery costs in connection with inventory purchases and distribution. Such costs are included as a component of the overall cost of inventories and recognized as a component of cost of sales as the related inventory is sold. As of January 29, 2022 and January 30, 2021, there were $6.9 million and $4.0 million, respectively, of distribution center costs included in inventory on the consolidated balance sheets. The Company estimates as a percentage of sales the amount of inventory shrinkage that has occurred between the most recently completed store physical count and the end of the financial reporting period based upon historical physical inventory count results. The Company adjusts these estimates based on changes, if any, in the trends yielded by its physical inventory counts, which occur throughout the fiscal year. The reserve for estimated inventory shrinkage was $1.4 million and $1.7 million as of January 29, 2022 and January 30, 2021, respectively. The Company estimates a reserve for unknown damaged inventory based on historical damage data. Management adjusts these estimates based on any changes in actual damage results. The reserve for estimated damaged inv entory was approximately $ 1.3 million and $ as of January 29, 2022 and January 30, 2021 , respectively. The Company also evaluates the cost of inventory by category and class of merchandise in relation to the estimated sales price. This evaluation is performed to ensure that inventory is not carried at a value in excess of the amount expected to be realized upon the sale of the merchandise. As of January 29, 2022 and January 30, 2021, the reserve for excess and obsolescence was approximately $332,000 and $263,000, respectively. The Company receives various payments and allowances from vendors, including rebates and other credits. The amounts received are subject to the terms of vendor agreements, which generally do not state an expiration date, but are subject to ongoing negotiations that may be impacted in the future based on changes in market conditions and changes in the profitability, quality or sell-through of the related merchandise. For all such vendor allowances, the Company records the vendor funds as a reduction of inventories. As the related inventory is sold, such allowances and credits are recognized as a reduction to cost of sales.
Prepaid expenses and other current assets	Prepaid expenses and other current assets — The Company recognizes assets for expenses paid but not yet incurred, as well as other items such as miscellaneous receivables. As of January 29, 2022 and January 30, 2021, prepaid expenses and other current assets on the consolidated balance sheets included receivables of approximately $4.7 million and $3.3 million, respectively, which included $1.4 million in employer tax credits receivable from the Internal Revenue Service due under the Coronavirus Aid, Relief, and Economic Security (“CARES”) Act as of January 29, 2022 and January 30, 2021.
Property and equipment	Property and equipment — Property and equipment are stated at cost less accumulated depreciation. Depreciation is computed on a straight-line basis over the estimated useful lives of the respective assets. Furniture, fixtures and equipment are generally depreciated over five years. Leasehold improvements are amortized over the shorter of the useful life of the asset or the expected lease term, typically ranging from five to 10 years. Maintenance and repairs are expensed as incurred, and improvements are capitalized. Gains or losses on the disposition of fixed assets are recorded upon disposal of the related asset.
Cost of internal use software	Cost of internal use software — The Company capitalizes the cost of computer software developed or obtained for internal use. Capitalized computer software costs consist primarily of payroll-related and consulting costs incurred during the application development stage. The Company expenses costs related to preliminary project assessments, research and development, re-engineering, training and application maintenance as they are incurred. Capitalized software costs are amortized on a straight-line basis over an estimated life of three to 10 years. For fiscal years 2021, 2020 and 2019, the Company recorded approximately $7.1 million, $6.9 million and $7.0 million, respectively, for depreciation of capitalized software. The net book value of these assets totaled $15.8 million and $20.0 million at the end of fiscal years 2021 and 2020, respectively. Property and equipment included capitalized computer software currently under development of $2.4 million and $1.0 million as of January 29, 2022 and January 30, 2021, respectively.
Asset retirement obligations	Asset retirement obligations — The Company recognizes a liability for the fair value of required asset retirement obligations (“ARO”) when such obligations are incurred. The Company’s AROs are primarily associated with leasehold improvements, which, at the end of a lease, the Company is contractually obligated to remove in order to comply with the lease agreement. At the inception of a lease with such conditions, the Company records an ARO liability and a corresponding capital asset in an amount equal to the estimated fair value of the obligation. The liability is estimated based on various assumptions requiring management’s judgment and is accreted to its projected future value over time. The capitalized asset is depreciated using the convention for depreciation of leasehold improvement assets. Upon satisfaction of the ARO conditions, any difference between the recorded ARO liability and the actual retirement costs incurred is recognized as an operating gain or loss in the consolidated statements of operations. As of January 29, 2022 and January 30, 2021, the liability for asset retirement obligations was approximately $749,000 and $755,000, respectively, and the asset was approximately $137,000 and $175,000, respectively.
Leases	Leases — Operating lease assets and liabilities are recognized at the lease commencement date. Operating lease liabilities represent the present value of future lease payments. Operating lease assets represent the Company’s right to use an underlying asset and are based upon the operating lease liabilities adjusted for prepayments or accrued lease payments, initial direct costs, lease incentives, and impairment, if any, of operating lease assets. To determine the present value of lease payments not yet paid at lease commencement or modification, the Company uses the collateralized incremental borrowing rate corresponding to the reasonably certain lease term. The Company estimates its collateralized incremental borrowing rate based upon a synthetic credit rating and yield curve analysis. See “ Note 5 — Leases ” for further discussion.
Impairment of long-lived assets	Impairment of long-lived assets — The Company evaluates the recoverability of the carrying amounts of long-lived assets, including lease right-of-use 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 assessing 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 Company estimates the individual fair value of long-lived fixed assets based on orderly liquidation value and the individual fair value of lease right-of-use assets based on market participant rents. See “Note 11 — Impairment” for further discussion.
Insurance reserves	Insurance reserves — Workers’ compensation, general liability and employee medical insurance programs are predominately self-insured. It is the Company’s policy to record a self-insurance liability using estimates of claims incurred but not yet reported or paid, based on historical claims experience and actuarial methods. Actual results can vary from estimates for many reasons, including, changes in our assumptions about health care costs, the severity of accidents, the average size of claims and other factors. The Company monitors its claims experience in light of these factors and revises its estimates of insurance reserves accordingly. The level of insurance reserves may increase or decrease as a result of these changing circumstances or trends. As of January 29, 2022 and January 30, 2021, the Company’s self-insurance reserve estimates, net of estimated stop-loss insurance receivables, related to workers’ compensation and general liability were $4.1 million and $5.3 million, respectively. As of January 29, 2022 and January 30, 2021, the Company’s self-insurance reserve estimates, net of estimated stop-loss insurance receivables, related to employee medical insurance were approximately $406,000 and $265,000, respectively.
Revenue from contracts with customers	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 Returns Reserve — The Company reduces net sales and estimates a liability for sales returns based on historical return trends, and the Company believes that its estimate for sales returns is an accurate reflection of future returns associated with past sales. However, as with any estimate, refund activity may vary from estimated amounts. The Company had a liability of approximately $1.4 million and $2.0 million reserved for sales returns at January 29, 2022 and January 30, 2021, respectively, included in accrued expenses on the consolidated balance sheets. The related sales return reserve products recovery asset included in prepaid expenses and other current assets on the consolidated balance sheets was approximately $697,000 and $850,000 at January 29, 2022 and January 30, 2021, respectively. Deferred e-commerce revenue — The Company recognizes revenue at the time of sale of merchandise to customers in its stores. E-commerce revenue is recorded at the estimated time of delivery to the customer. If the Company receives payment before completion of its customer obligations, the revenue is deferred until the customer takes possession of the merchandise and the sale is complete. 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 consolidated balance sheets was approximately $1.0 million and $1.2 million at January 29, 2022 and January 30, 2021, respectively. The related contract assets, reflected in inventory on the consolidated balance sheets, totaled approximately $518,000 and $530,000 at January 29, 2022 and January 30, 2021, respectively. Gift cards — Gift card sales are recognized as revenue when tendered for payment. While the Company honors all gift cards presented for payment, the Company determines the likelihood of redemption to be remote for certain gift card balances due to long periods of inactivity. 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 unredeemed card balances to government agencies under unclaimed property laws, such amounts are recognized in the 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: January 29, 2022 January 30, 2021 February 1, 2020 Gift card liability, net of estimated breakage (included in accrued expenses) $ 14,761 $ 13,408 $ 13,128 The table below sets forth selected gift card breakage and redemption information (in thousands) for the periods indicated: 52 Weeks Ended January 29, 2022 52 Weeks Ended January 30, 2021 52 Weeks Ended February 1, 2020 Gift card breakage revenue (included in net sales) $ 1,425 $ 1,172 $ 1,084 Gift card redemptions recognized in the current period related to amounts included in the gift card contract liability balance as of the prior period 5,129 5,329 6,593 Customer loyalty program — The Company has established a loyalty program called the K-club, whereby members receive access to coupons, birthday rewards, monthly sweepstakes, sneak peeks, exclusive deals and more. In fiscal 2020, the Company redesigned the loyalty program to offer points to members 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 allocated consideration for the points earned by loyalty program members is deferred based on the standalone selling price of the points and recorded within accrued expenses on the consolidated balance sheet. The measurement of standalone selling prices takes into consideration the estimated points that will be converted to certificates and certificates that are expected to be redeemed, based on historical redemption patterns. This measurement is applied to the Company’s portfolio of performance obligations for points earned, as all obligations have similar economic characteristics. The Company believes the impact to its consolidated financial statements would not be materially different if this measurement was applied to each individual performance obligation. Revenue is recognized for these performance obligations at a point in time when certificates are redeemed by the customer. These obligations generally relate to contracts with terms less than one year, as points generally expire on a rolling 12-month basis and certificates generally expire within two months from issuance. The related loyalty program deferred revenue included in accrued expenses on the consolidated balance sheets was approximately $1.3 million and $922,000 as of January 29, 2022 and January 30, 2021, respectively. Private label credit card — The Company has a private label credit card program for its customers that was amended on November 18, 2019 to extend the term of the arrangement through December 31, 2024. Each private label credit card bears the logo for the Kirkland’s brand and can only be used at the Company’s store locations and e-commerce channel. The card program is operated and managed by a third-party bank, Wells Fargo, that assumes all of the losses associated with non-payment by the private label card holders and a portion of any fraudulent usage of the accounts. Pursuant to the private-label credit card program, the Company receives cash incentives in exchange for promised services, such as licensing our brand names and marketing the credit card program to customers. The Company can receive incentive payments for the achievement of certain private label credit card volumes and is also reimbursed for certain costs associated with the private label credit card. Funds received related to the Company’s private label credit card program are recorded as net sales in the consolidated statements of operations. Services promised under these agreements are separate performance obligations. Revenue is recognized as the Company fulfills its performance obligations throughout the contract term.
Cost of sales	Cost of sales — Cost of sales includes costs of product purchased from vendors, including inbound freight, receiving costs, inspection costs, warehousing costs, outbound freight, inventory damage and shrinkage, payroll and overhead associated with our distribution facility and its network, store occupancy costs and depreciation of leasehold improvements, equipm ent, and other property in the stores and distribution centers. Distribution facility costs, excluding depreciation, included in cost of sales were approximately $ million, $ 24.7 million and $ 24.6 million for fiscal 2021, 2020 and 2019 , respectively.
Compensation and benefits	Compensation and benefits — Compensation and benefits includes all store and corporate office salaries, wages and incentive pay as well as stock compensation, employee health benefits, 401(k) plan benefits, social security and unemployment taxes.
Stock-based compensation	Stock-based compensation — Stock-based compensation includes expenses associated with restricted stock unit grants, performance stock unit grants, stock option grants, and other transactions under the Company’s stock plans. The Company recognizes compensation expense for its stock-based payments based on the fair value of the awards. The expense is recorded on a straight-line basis over the vesting period within compensation and benefits in the consolidated statements of operations. See “Note 6 — Stock-Based Compensation” for further discussion. — Stock-based compensation includes restricted stock unit grants, performance-based restricted stock unit grants, stock option grants and other transactions under the Company’s equity plans. Total stock-based compensation expense is included as a component of compensation and benefits on the consolidated statements of operations and was approximately $1.7 million, $1.2 million and $3.3 million for fiscal years 2021, 2020 and 2019, respectively. The Company grants restricted stock units for a fixed number of shares to various employees and directors. The restriction is removed when the shares vest and shares of common stock are given to the employee or director. The RSUs granted to directors become 100% vested on the first anniversary of the grant date. The RSUs granted to employees prior to fiscal 2020 typically vest 25% annually on the anniversary of the grant date over four years. The RSUs granted to employees in fiscal 2020 vest 100% on the second anniversary of the grant date. The RSUs granted to employees in fiscal 2021 vest 33% annually on the anniversary of the grant date over three years. The fair values of the RSUs are equal to the closing price of the Company’s common stock on the date of the grant. Compensation expense related to RSUs is recognized ratably over the requisite service period. As of January 29, 2022, there was approximately $2.4 million of unrecognized compensation expense related to RSUs, which is expected to be recognized over a weighted average period of 1.0 years. Stock options — The Company allows for the settlement of vested stock options on a net share basis (“net share settled stock options”) or on a gross basis with the holder providing cash to cover the option exercise price and the minimum statutory tax withholdings. With net share settled stock options, the employee does not surrender any cash or shares upon exercise. Rather, the Company withholds the number of shares to cover the option exercise price and the minimum statutory tax withholding obligations from the shares that would otherwise be issued upon exercise. The settlement of vested stock options on a net share basis results in fewer shares issued by the Company. Options issued to employees under the 2002 Plan have maximum contractual terms of 10 years and generally vest annually over four years . Expected price volatility — The expected price volatility is a measure of the amount by which the stock price has fluctuated or is expected to fluctuate. The Company uses actual historical changes in the market value of its stock to calculate the volatility assumption as it is management’s belief that this is the best indicator of future volatility. The Company calculates daily market value changes using the historical volatility of returns for the six years prior to the grant. An increase in the expected volatility will increase compensation expense. Risk-free interest rate — The risk-free interest rate is the U.S. Treasury rate for the week of the grant having a term equal to the expected life of the option. An increase in the risk-free interest rate will increase compensation expense. Expected life — The expected life is the period of time over which the options granted are expected to remain outstanding. The Company uses the “simplified” method found in the Securities and Exchange Commission’s Staff Accounting Bulletin No. 107 to estimate the expected life of stock option grants. Options granted have a maximum term of 10 years. An increase in the expected life will increase compensation expense. Forfeiture rate — The forfeiture rate is the percentage of options granted that were forfeited or canceled before becoming fully vested. The Company accounts for forfeitures of share-based awards as they occur. An increase in the forfeiture rate will decrease compensation expense.
Other operating expenses	Other operating expenses — Other operating expenses consist of such items as advertising, credit card processing costs, bank fees, utilities, professional fees, software maintenance costs, supplies, workers’ compensation and general liability insurance, trash removal, maintenance and repairs, travel and various other store and corporate expenses. Store pre-opening expenses, which consist primarily of occupancy, payroll and supplies costs, are expensed as incurred and are included in other operating expenses.
Advertising expenses	Advertising expenses — Advertising costs are expensed in the period in which the related activity first takes place. These expenses include costs associated with specific marketing campaigns, direct mail, email communications, paid search, digital advertising, social media, public relations and in-store signage. Total advertising expense was $22.0 million, $14.3 million and $15.0 million for fiscal 2021, 2020 and 2019, respectively. Prepaid advertising costs were approximately $287,000 and $294,000 as of January 29, 2022 and January 30, 2021, respectively.
Income taxes	Income taxes — Deferred tax assets and liabilities are recognized based on the differences between the financial statement and the tax law treatment of certain items. Realization of certain components of deferred tax assets is dependent upon the occurrence of future events. The Company records valuation allowances to reduce its deferred tax assets to the amount it believes is more likely than not to be realized. These valuation allowances can be impacted by changes in tax laws, changes to statutory tax rates, and future taxable income levels and are based on the Company’s judgment, estimates and assumptions regarding those future events. In the event the Company was to determine that it would not be able to realize all or a portion of the net deferred tax assets in the future, the Company would increase the valuation allowance through a charge to income tax expense in the period that such determination is made. Conversely, if the Company was to determine that it would be able to realize its deferred tax assets in the future, in excess of the net carrying amounts, the Company would decrease the recorded valuation allowance through a decrease to income tax expense in the period that such determination is made. The Company established a valuation allowance against deferred tax assets in fiscal 2019, as the Company had, and continues to have, a three-year cumulative loss before income taxes. The Company provides for uncertain tax positions and the related interest and penalties, if any, based upon management’s assessment of whether a tax benefit is more likely than not to be sustained upon examination by tax authorities. The Company recognizes interest and penalties accrued related to unrecognized tax benefits in income tax expense. To the extent the Company prevails in matters for which a liability for an unrecognized tax benefit is established or is required to pay amounts in excess of the liability, the Company’s effective tax rate in a given financial statement period may be affected. The Company’s income tax returns are subject to audit by local, state and federal tax authorities, and the Company is typically engaged in various tax examinations at any given time. Tax contingencies often arise due to uncertainty or differing interpretations of the application of tax rules throughout the various jurisdictions in which the Company operates. The contingencies are influenced by items such as tax audits, changes in tax laws, litigation, appeals and experience with previous similar tax positions. The Company regularly reviews its tax reserves for these items and assesses the adequacy of the amount recorded. The Company evaluates potential exposures associated with its various tax filings by estimating a liability for uncertain tax positions based on a two-step process. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step requires estimation and measurement of the tax benefit as the largest amount that is more than 50% likely to be recognized upon settlement. See “ Note 3 — Income Taxes ” for further discussion.
Sales and use taxes	Sales and use taxes — Governmental authorities assess sales and use taxes on the sale and purchase of goods and services. The Company excludes taxes collected from customers in its reported net sales results. Such amounts are reflected as accrued expenses until remitted to the taxing authorities.
Concentrations of risk	Concentrations of risk — The Company has risk of geographic concentration with respect to the sourcing of its inventory purchases. Approximately 76% of the Company’s inventory purchases in fiscal 2021 were from China. The Company also has vendor concentration risk as one vendor, who was formally a related-party, accounted for 9.0%, 10.9%, and 17.4% of purchases in fiscal 2021, 2020 and 2019, respectively. See “Note 9 — Financial instruments that potentially subject the Company to a concentration of credit risk consist of cash and cash equivalents. The Company’s cash balances are primarily on deposit at high credit quality financial institutions.
Fair Value Measurements	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 11 —
Earnings (loss) per share	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 per share, because to do so would have been antidilutive, were approximately 134,000 shares, 201,000 shares and 1,521,000 shares for fiscal 2021, 2020 and 2019, respectively.
Comprehensive income (loss)	Comprehensive income (loss) — Comprehensive income (loss) does not differ from the consolidated net income (loss) presented in the consolidated statements of operations.
Operating segments	Operating segments — The Company is a specialty retailer of home décor that offers its products in its stores and on its website. The Company has determined that each of its stores and its e-commerce operations is an operating segment. The operating performance of all stores and e-commerce has been aggregated into one reportable segment. The Company’s operating segments are aggregated for financial reporting purposes because they are similar in each of the following areas: economic characteristics, class of consumer, nature of products and distribution methods. Revenues from external customers are derived from merchandise sales, and the Company does not rely on any major customers as a source of revenue. Across its store base, the Company operates one store format under the Kirkland’s name in which each store offers the same general mix of merchandise with similar categories and similar customers. The Company believes that disaggregating its operating segments would not provide meaningful additional information.
New accounting pronouncements recently adopted and new accounting pronouncements not yet adopted	New Accounting Pronouncements Recently Adopted In June 2016, the 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 adopted this guidance in the fourth quarter of fiscal 2021. The adoption of this guidance did not have a material impact on the Company’s consolidated financial statements and related disclosures. New Accounting Pronouncements Not Yet Adopted 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 London Interbank Offered Rate (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 U.S. 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 consolidated financial statements and related disclosures.

Description of Business and S_3

Description of Business and Significant Accounting Policies (Tables)	12 Months Ended
	Jan. 29, 2022
Payables And Accruals [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: January 29, 2022 January 30, 2021 February 1, 2020 Gift card liability, net of estimated breakage (included in accrued expenses) $ 14,761 $ 13,408 $ 13,128 The table below sets forth selected gift card breakage and redemption information (in thousands) for the periods indicated: 52 Weeks Ended January 29, 2022 52 Weeks Ended January 30, 2021 52 Weeks Ended February 1, 2020 Gift card breakage revenue (included in net sales) $ 1,425 $ 1,172 $ 1,084 Gift card redemptions recognized in the current period related to amounts included in the gift card contract liability balance as of the prior period 5,129 5,329 6,593

Accrued Expenses (Tables)

Accrued Expenses (Tables)	12 Months Ended
	Jan. 29, 2022
Payables And Accruals [Abstract]
Accrued Expenses	Accrued expenses are comprised of the following (in thousands): January 29, 2022 January 30, 2021 Gift cards $ 14,761 $ 13,408 Salaries and wages 5,626 9,298 Workers’ compensation and general liability reserves 2,019 2,321 Income taxes payable 1,911 1,911 Sales returns reserve 1,441 2,015 Loyalty program deferred revenue 1,265 922 Sales taxes 1,227 1,863 Deferred e-commerce revenue 1,028 1,165 Payroll taxes 245 3,515 Other 1,288 1,036 $ 30,811 $ 37,454

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Jan. 29, 2022
Income Tax Disclosure [Abstract]
Income Tax Expense (Benefit)	The Company’s income tax expense (benefit) is computed based on the federal statutory rates and the state statutory rates, net of related federal benefit. The Company’s provision for income taxes consists of the following (in thousands): 52 Weeks Ended January 29, 2022 52 Weeks Ended January 30, 2021 52 Weeks Ended February 1, 2020 Current tax expense (benefit): Federal $ 3,269 $ (10,124 ) $ (225 ) State 74 52 612 Deferred tax expense (benefit): Federal — — 362 State — 1,525 (71 ) $ 3,343 $ (8,547 ) $ 678
Reconciliation of Income Tax Expense (Benefit) at the Statutory Federal Income Tax Rate	A reconciliation of income tax expense (benefit) at the statutory federal income tax rate to the amount provided is as follows (in thousands): 52 Weeks Ended January 29, 2022 52 Weeks Ended January 30, 2021 52 Weeks Ended February 1, 2020 Tax at federal statutory rate $ 5,327 $ 1,699 $ (11,043 ) State income taxes, net of federal benefit 942 338 (1,456 ) Tax credits (66 ) (90 ) (192 ) Enactment of tax legislation — (12,276 ) — Executive compensation 255 177 — Stock based compensation programs (644 ) 274 1,162 Valuation allowance (2,494 ) 1,292 12,035 Other 23 39 172 Income tax expense (benefit) $ 3,343 $ (8,547 ) $ 678
Significant Components of Deferred Tax Assets and Liabilities	Significant components of the Company’s deferred tax assets and liabilities are as follows (in thousands): January 29, 2022 January 30, 2021 Deferred tax assets: Operating lease liabilities $ 39,007 $ 48,808 Accruals 1,956 3,147 Inventory valuation 563 448 State tax credit carryforwards 148 148 Federal and state net operating loss carryforwards 791 1,111 Impairment 992 2,410 Other 2,690 2,366 Total deferred tax assets 46,147 58,438 Valuation allowance for deferred tax assets (3,556 ) (6,033 ) Net deferred tax assets 42,591 52,405 Deferred tax liabilities: Depreciation (9,431 ) (12,556 ) Operating lease right-of-use assets (32,289 ) (39,126 ) Prepaid assets (871 ) (723 ) Total deferred tax liabilities (42,591 ) (52,405 ) Net deferred tax assets $ — $ —

Leases (Tables)

Leases (Tables)	12 Months Ended
	Jan. 29, 2022
Leases [Abstract]
Schedule of Classification of Lease Cost	The Company's classification of lease cost on the Company's condensed consolidated statements of operations is as follows (in thousands): 52 Week Period Ended (1) 52 Week Period Ended (1) January 29, 2022 January 30, 2021 Cost of sales (2) Operating lease cost $ 37,241 $ 43,753 Short-term lease cost 1,144 755 Variable lease cost 2,102 1,554 Total lease cost in cost of sales 40,487 46,062 Other operating expenses Operating lease cost 1,701 1,862 Short-term lease cost 53 60 Total lease cost in other operating expenses 1,754 1,922 Total lease cost $ 42,241 $ 47,984 (1) Total lease cost excludes expense for non-lease components including common area maintenance and excludes costs that are not a component of the lease including real estate taxes, insurance, sales taxes and utilities for the Company’s leases. (2) Cost of sales includes all distribution center lease costs and store occupancy-related lease costs.
Rent Expense Under Operating Leases	As of January 29, 2022, future minimum payments, by year and in the aggregate, under all operating leases with initial terms of one year or more consist of the following (in thousands): Operating Leases 2022 $ 49,961 2023 39,254 2024 31,080 2025 23,382 2026 16,501 Thereafter 16,962 Total lease payments 177,140 Less: interest (24,851 ) Present value of lease liabilities $ 152,289
Schedule of Lease Term and Discount Rate	The Company’s lease term and discount rate is as follows: January 29, 2022 Weighted-average remaining lease term (years) 4.7 Weighted-average discount rate 6.8 %
Schedule of Cash Paid for Amounts Included in Measurement of Lease Liabilities	Cash paid for amounts included in the measurement of lease liabilities is as follows (in thousands): 52 Weeks Ended January 29, 2022 52 Weeks Ended January 30, 2021 Operating cash flows from operating leases $ 53,220 $ 57,310

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Jan. 29, 2022
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
RSU Activity	RSU activity for the fiscal year ended January 29, 2022, was as follows: Shares Weighted Average Grant Date Fair Value Non-Vested at January 30, 2021 1,169,403 $ 1.63 Granted 152,815 24.23 Vested (120,468 ) 4.19 Forfeited (274,837 ) 3.09 Non-Vested at January 29, 2022 926,913 $ 4.60
Share-based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity	Other information related to RSU activity during fiscal 2021, 2020 and 2019 is as follows: 52 Weeks Ended January 29, 2022 52 Weeks Ended January 30, 2021 52 Weeks Ended February 1, 2020 Weighted average grant date fair value of RSUs (per share) $ 24.23 $ 0.92 $ 4.32 Total fair value of restricted stock units vested (in thousands) $ 2,846 $ 638 $ 465
Stock Option Activity	Stock option activity for the fiscal year ended January 29, 2022 was as follows: Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term (in years) Aggregate Intrinsic Value (in thousands) Balance at January 30, 2021 173,518 $ 9.99 Options exercised (49,454 ) 7.62 Options forfeited (38,985 ) 1.90 Balance at January 29, 2022 85,079 $ 15.08 3.9 $ 272 Options Exercisable As of: January 29, 2022 67,047 $ 16.89 3.1 $ 141 Other information related to option activity during fiscal 2021, 2020 and 2019 is as follows: 52 Weeks Ended January 29, 2022 52 Weeks Ended January 30, 2021 52 Weeks Ended February 1, 2020 Weighted average grant date fair value of options granted (per share) $ — $ — $ 3.28 Total fair value of stock options vested (in thousands) $ 84 $ 119 $ 543 Intrinsic value of stock options exercised (in thousands) $ 945 $ 538 $ —
Weighted Average for Key Assumptions Used in Determining the Fair Value of Options Granted	The weighted averages for key assumptions used in determining the fair value of options granted for the periods indicated below and a summary of the methodology applied to develop each assumption are as follows: 52 Weeks Ended January 29, 2022 52 Weeks Ended January 30, 2021 52 Weeks Ended February 1, 2020 Expected price volatility — % — % 53 % Risk-free interest rate — % — % 2.24 % Expected life — years — years 6.3 years Dividend yield — % — % 0 %

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Jan. 29, 2022
Related Party Transactions [Abstract]
Schedule of Selected Results Related to Vendor	The table below sets forth selected results related to this vendor, for the time period that the vendor was a related party, in dollars (thousands) and percentages for the periods indicated: 52 Weeks Ended January 29, 2022 52 Weeks Ended January 30, 2021 52 Weeks Ended February 1, 2020 Related Party Vendor Purchases $ — $ — $ 19,577 Purchases as a percent of total merchandise purchases — % — % 7.6 %

Share Repurchase Plans (Tables)

Share Repurchase Plans (Tables)	12 Months Ended
	Jan. 29, 2022
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: 52 Weeks Ended January 29, 2022 52 Weeks Ended January 30, 2021 52 Weeks Ended February 1, 2020 Shares repurchased and retired 1,809,321 9,926 807,275 Share repurchase cost $ 37,287 $ 178 $ 3,657

Impairment (Tables)

Impairment (Tables)	12 Months Ended
	Jan. 29, 2022
Impairments [Abstract]
Schedule of Impairment Information	The table below sets forth impairment information (in thousands, except store counts) for the periods indicated: 52 Weeks Ended January 29, 2022 52 Weeks Ended January 30, 2021 52 Weeks Ended February 1, 2020 Impairment of leasehold improvements, fixtures and equipment at stores $ 754 $ 3,142 $ 9,862 Impairment of right-of-use-assets — 6,245 2,929 Impairment of software projects — — 4,695 Impairment of excess store fixtures — — 895 Impairment of e-commerce distribution center — — 848 Total impairment $ 754 $ 9,387 $ 19,229 Total impairment, net of tax $ 565 $ 6,948 $ 15,133 Number of stores with leasehold improvements, fixtures and equipment impairment 4 24 38 Number of stores with right-of-use-asset impairment — 24 9

Description of Business and S_4

Description of Business and Significant Accounting Policies - Additional Information (Details)	Nov. 18, 2019	Jan. 29, 2022USD ($)storestateSegmentshares	Jan. 30, 2021USD ($)shares	Feb. 01, 2020USD ($)shares
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Number of home decor and gifts store | store		361
Number of states | state		35
Distribution center costs included in inventory		$ 6,900,000	$ 4,000,000
Receivables included in prepaid expenses and other current assets		4,700,000	3,300,000
Depreciation of capitalized software		7,100,000	6,900,000	$ 7,000,000
Net book value of capitalized software assets		15,800,000	20,000,000
Capitalized computer software currently under development		2,400,000	1,000,000
Liability for asset retirement obligations		749,000	755,000
Capitalized costs, asset retirement costs		137,000	175,000
Liability for sales returns		1,441,000	2,015,000
Sales return reserve products recovery asset		697,000	850,000
Deferred e-commerce revenue		1,028,000	1,165,000
Contract assets in inventory		518,000	530,000
Private label credit card program extended date	Dec. 31, 2024
Distribution expense		23,200,000	24,700,000	24,600,000
Advertising expense		22,000,000	14,300,000	$ 15,000,000
Prepaid advertising		$ 287,000	$ 294,000
Tax benefit likelihood recognized		50.00%
Vendor geographic concentration		76.00%
Vendor concentration		9.00%	10.90%	17.40%
Stock options and restricted stock units not included in the computation of diluted earnings (loss) per share (in shares) | shares		134,000	201,000	1,521,000
Number of reportable segments | Segment		1
Workers Compensation and General Liability
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Self-insurance reserve estimates, net of estimated stop-loss insurance receivables		$ 4,100,000	$ 5,300,000
Employee Medical Insurance
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Self-insurance reserve estimates, net of estimated stop-loss insurance receivables		406,000	265,000
Customer Loyalty Program
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Deferred revenue		$ 1,300,000	922,000
Minimum | Capitalized Software Costs
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Estimated life of software		3 years
Maximum | Capitalized Software Costs
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Estimated life of software		10 years
Furniture, Fixtures and Equipment
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives of assets		5 years
Leasehold Improvements | Minimum
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives of assets		5 years
Leasehold Improvements | Maximum
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives of assets		10 years
Internal Revenue Service
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Employer tax credit receivable		$ 1,400,000	1,400,000
Inventory Shrinkage
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Inventory Valuation Reserves		1,400,000	1,700,000
Damaged Inventory
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Inventory Valuation Reserves		1,300,000	547,000
Excess and Obsolescence
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Inventory Valuation Reserves		$ 332,000	$ 263,000

Description of Business and S_5

Description of Business and Significant Accounting Policies - Schedule of Gift Card Liability, Breakage and Redemption Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020
Gift Card Breakage And Redemption [Abstract]
Gift card liability, net of estimated breakage (included in accrued expenses)	$ 14,761	$ 13,408	$ 13,128
Gift card breakage revenue (included in net sales)	1,425	1,172	1,084
Gift card redemptions recognized in the current period related to amounts included in the gift card contract liability balance as of the prior period	$ 5,129	$ 5,329	$ 6,593

Accrued Expenses (Details)

Accrued Expenses (Details) - USD ($) $ in Thousands	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020
Payables And Accruals [Abstract]
Gift cards	$ 14,761	$ 13,408	$ 13,128
Salaries and wages	5,626	9,298
Workers’ compensation and general liability reserves	2,019	2,321
Income taxes payable	1,911	1,911
Sales returns reserve	1,441	2,015
Loyalty program deferred revenue	1,265	922
Sales taxes	1,227	1,863
Deferred e-commerce revenue	1,028	1,165
Payroll taxes	245	3,515
Other	1,288	1,036
Total accrued expenses	$ 30,811	$ 37,454

Accrued Expenses - Additional I

Accrued Expenses - Additional Information (Details) $ in Millions	12 Months Ended
	Jan. 30, 2021USD ($)
Payables And Accruals [Abstract]
Deferred employer payroll taxes	$ 3.3

Income Taxes - Income Tax Expen

Income Taxes - Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020
Current tax expense (benefit):
Federal	$ 3,269	$ (10,124)	$ (225)
State	74	52	612
Deferred tax expense (benefit):
Federal			362
State		1,525	(71)
Income tax (benefit) expense	$ 3,343	$ (8,547)	$ 678

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Income Tax Expense (Benefit) at the Statutory Federal Income Tax Rate (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020
Income Tax Disclosure [Abstract]
Tax at federal statutory rate	$ 5,327	$ 1,699	$ (11,043)
State income taxes, net of federal benefit	942	338	(1,456)
Tax credits	(66)	(90)	(192)
Enactment of tax legislation	0	(12,276)	0
Executive compensation	255	177	0
Stock based compensation programs	(644)	274	1,162
Valuation allowance	(2,494)	1,292	12,035
Other	23	39	172
Income tax (benefit) expense	$ 3,343	$ (8,547)	$ 678

Income Taxes - Significant Comp

Income Taxes - Significant Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Jan. 29, 2022	Jan. 30, 2021
Deferred tax assets:
Operating lease liabilities	$ 39,007	$ 48,808
Accruals	1,956	3,147
Inventory valuation	563	448
State tax credit carryforwards	148	148
Federal and state net operating loss carryforwards	791	1,111
Impairment	992	2,410
Other	2,690	2,366
Total deferred tax assets	46,147	58,438
Valuation allowance for deferred tax assets	(3,556)	(6,033)
Net deferred tax assets	42,591	52,405
Deferred tax liabilities:
Depreciation	(9,431)	(12,556)
Operating lease right-of-use assets	(32,289)	(39,126)
Prepaid assets	(871)	(723)
Total deferred tax liabilities	$ (42,591)	$ (52,405)

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($)	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021
Income Tax [Line Items]
Income tax benefit related to the carryback of the 2019 federal net operating loss to prior periods pursuant to the CARES Act		$ 12,300,000
Valuation allowance for deferred tax assets	$ 3,556,000	6,033,000
Unrecognized tax benefits	0	0
Accrued payment of interest and penalties associated with unrecognized tax benefits	0	$ 0
State and Local
Income Tax [Line Items]
Operating loss carryforwards	15,400,000
State tax credit carryforwards	$ 187,000
State and Local | Earliest Tax Year
Income Tax [Line Items]
Operating loss carryforwards expirations period	2035
Tax credit carryforwards expiration period	2023
State and Local | Latest Tax Year
Income Tax [Line Items]
Operating loss carryforwards expirations period	2040
Tax credit carryforwards expiration period	2025

Senior Credit Facility - Additi

Senior Credit Facility - Additional Information (Details) - Revolving credit facility	12 Months Ended
	Jan. 29, 2022USD ($)
Line of Credit Facility [Line Items]
Percentage of fee on unused portion of the facility	0.25%
Letters of Credit Outstanding, Amount	$ 0
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	$ 74,700,000

Leases - Additional Information

Leases - Additional Information (Details)	12 Months Ended
	Jan. 29, 2022
Lease Cost [Line Items]
Lease term expiration through date	2031
Lessee operating lease description	The Company has elected not to recognize leases with an original term of one year or less on the consolidated balance sheets.
Maximum
Lease Cost [Line Items]
Maximum term of operating leases	10 years

Leases - Schedule of Classifica

Leases - Schedule of Classification of Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021
Lease Cost [Line Items]
Lease, cost	$ 42,241	$ 47,984
Cost of Sales
Lease Cost [Line Items]
Operating lease cost	37,241	43,753
Short-term lease cost	1,144	755
Variable lease cost	2,102	1,554
Lease, cost	40,487	46,062
Other Operating Income (Expense)
Lease Cost [Line Items]
Operating lease cost	1,701	1,862
Short-term lease cost	53	60
Lease, cost	$ 1,754	$ 1,922

Leases - Schedule of Future Min

Leases - Schedule of Future Minimum Lease Payments Under Operating Leases (Details) $ in Thousands	Jan. 29, 2022USD ($)
Leases [Abstract]
2022	$ 49,961
2023	39,254
2024	31,080
2025	23,382
2026	16,501
Thereafter	16,962
Total lease payments	177,140
Less: interest	(24,851)
Present value of lease liabilities	$ 152,289

Leases - Schedule of Lease Term

Leases - Schedule of Lease Term and Discount Rate (Details)	Jan. 29, 2022
Leases [Abstract]
Weighted-average remaining lease term (years)	4 years 8 months 12 days
Weighted-average discount rate	6.80%

Leases - Schedule of Cash Paid

Leases - Schedule of Cash Paid for Amounts Included in Measurement of Lease Liabilities (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021
Leases [Abstract]
Operating cash flows from operating leases	$ 53,220	$ 57,310

Stock-Based Compensation - Addi

Stock-Based Compensation - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 1,667	$ 1,171	$ 3,254
Maximum shares of common stock award (in shares)	4,500,000
Number of shares reserved for future stock-based grants (in shares)	1,463,106
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit	$ 0.82
Share-based Payment Arrangement, Option, Exercise Price Range, Upper Range Limit	$ 24.68
Restricted stock units outstanding (in shares)	926,913	1,169,403
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options to purchase outstanding common stock (in shares)	85,079	173,518
Share-based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit	$ 7.14
Share-based Payment Arrangement, Option, Exercise Price Range, Upper Range Limit	$ 25.52

Stock-Based Compensation - Expe

Stock-Based Compensation - Expected Life, Forfeiture Rate and Restricted Stock Units (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life	0 years		6 years 3 months 18 days
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life	10 years
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense related to RSUs	$ 2.4
Weighted average expected recognition period of stock compensation expense	1 year
Restricted Stock Units | Directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percent of RSUs vested on the first anniversary of grant		100.00%
Restricted Stock Units | Employees
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percent of RSUs vested on the first anniversary of grant			25.00%
Percent of RSUs vested on the second anniversary of grant		100.00%
Vesting period of restricted stock units issued to employees	3 years		4 years
Vesting percentage of restricted stock units issued to employees	33.00%

Stock-Based Compensation - RSU

Stock-Based Compensation - RSU Activity (Details) - Restricted Stock Units - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020
Shares
Beginning balance, non-vested (in shares)	1,169,403
Granted (in shares)	152,815
Vested (in shares)	(120,468)
Forfeited (in shares)	(274,837)
Ending balance, non-vested (in shares)	926,913	1,169,403
Weighted Average Grant Date Fair Value
Beginning balance (in dollars per share)	$ 1.63
Granted (in dollars per share)	24.23	$ 0.92	$ 4.32
Vested (in dollars per share)	4.19
Forfeited (in dollars per share)	3.09
Ending balance, non-vested (in shares)	4.60	1.63
Granted (in dollars per share)	$ 24.23	$ 0.92	$ 4.32
Fair value of restricted stock units vested	$ 2,846	$ 638	$ 465

Stock-Based Compensation - Perf

Stock-Based Compensation - Performance-based Restricted Stock Units (Details) - Performance-Based Restricted Stock Units - USD ($)	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)	51,892
Granted (in dollars per share)	$ 26.72
Share based compensation expense		$ 0

Stock-Based Compensation - Stoc

Stock-Based Compensation - Stock Options (Details) - USD ($)	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	10 years
Vesting period of options issued to employees	4 years
Options to purchase outstanding common stock (in shares)	85,079	173,518
Unrecognized stock compensation expense	$ 38,000
Weighted average expected recognition period of stock compensation expense	6 months
Weighted average grant date fair value of options granted (in dollars per share)			$ 3.28
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value	$ 84,000	$ 119,000	$ 543,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	$ 945,000	$ 538,000	$ 0
Stock options grant in period	0	0
In-the-Money Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options to purchase outstanding common stock (in shares)	54,829

Stock-Based Compensation - St_2

Stock-Based Compensation - Stock Option Activity (Details) - Stock Options $ / shares in Units, $ in Thousands	12 Months Ended
	Jan. 29, 2022USD ($)$ / sharesshares
Number of Options
Beginning balance (in shares) | shares	173,518
Options exercised (in shares) | shares	(49,454)
Options forfeited (in shares) | shares	(38,985)
Ending balance (in shares) | shares	85,079
Options Exercisable (in shares) | shares	67,047
Weighted Average Exercise Price
Balance (in dollars per share) | $ / shares	$ 9.99
Options exercised (in dollars per share) | $ / shares	7.62
Options forfeited (in dollars per share) | $ / shares	1.90
Balance (in dollars per share) | $ / shares	15.08
Exercisable (in dollars per share) | $ / shares	$ 16.89
Weighted Average Remaining Contractual Term (in years)
Outstanding	3 years 10 months 24 days
Options Exercisable	3 years 1 month 6 days
Aggregate intrinsic value of options outstanding | $	$ 272
Aggregate Intrinsic value of options exercisable | $	$ 141

Stock-Based Compensation - Canc

Stock-Based Compensation - Cancelled Stock Options (Details)	12 Months Ended
	Feb. 01, 2020USD ($)$ / shares
Cancelled Stock Options [Abstract]
Total value of cancelled options | $	$ 861,000
Share-based Payment Arrangement, Options Cancelled, Exercise Prices Range, Lower Range Limit	$ 7.14
Share-based Payment Arrangement, Options Cancelled, Exercise Prices Range, Upper Range Limit	$ 25.52

Stock-Based Compensation - Weig

Stock-Based Compensation - Weighted Average for Key Assumptions Used in Determining the Fair Value of Options Granted (Details)	12 Months Ended
	Jan. 29, 2022	Feb. 01, 2020
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Expected price volatility		53.00%
Risk-free interest rate		2.24%
Expected life	0 years	6 years 3 months 18 days
Dividend yield		0.00%

Stock-Based Compensation - Empl

Stock-Based Compensation - Employee Stock Purchase Plan (Details) - Employee Stock Purchase Plan - shares	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Period of service required by employees to purchase shares		12 months
Discount rate of employee stock purchase plan		15.00%
Shares of common stock issued (in shares)	0	34,999	104,160

Retirement Benefit Plan - Addit

Retirement Benefit Plan - Additional Information (Details) - USD ($)	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020
Postemployment Benefits [Abstract]
Maximum matching contribution percent for 401(k) savings plan	4.00%	4.00%	4.00%
Percent of employee's contribution matched for 401(k) savings plan	100.00%	100.00%	100.00%
Company's matching contributions to the 401(k) savings plan	$ 1,100,000	$ 860,000	$ 989,000
Additional contributions made on behalf of employees to 401(k) savings plan	$ 0	$ 0	$ 0

Related Party Transactions - Sc

Related Party Transactions - Schedule of Selected Results Related to Vendor (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 30, 2021	Feb. 01, 2020
Related Party Transactions [Abstract]
Purchases	$ 0	$ 19,577
Purchases as a percent of total merchandise purchases		7.60%

Share Repurchase Plans - Additi

Share Repurchase Plans - Additional Information (Details) - USD ($)	Jan. 29, 2022	Jan. 06, 2022	Sep. 02, 2021	Dec. 03, 2020	Sep. 24, 2018
Treasury Stock Transactions [Abstract]
Share repurchase plans, authorized amount		$ 30,000,000	$ 20,000,000	$ 20,000,000	$ 10,000,000
Share repurchase plans, remaining authorized amount	$ 32,600,000

Share Repurchase Plans - Schedu

Share Repurchase Plans - Schedule of Share Repurchase Plan Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020
Treasury Stock Transactions [Abstract]
Shares repurchased and retired	1,809,321	9,926	807,275
Share repurchase cost	$ 37,287	$ 178	$ 3,657

Impairment - Additional Informa

Impairment - Additional Information (Details) - USD ($)	Jan. 29, 2022	Jan. 30, 2021	Feb. 01, 2020
Impaired Long-Lived Assets Held and Used [Line Items]
Accumulated deficit	$ (94,730,000)	$ (79,469,000)
Cumulative Effect, Period of Adoption, Adjustment | Cumulative Effect of Change in Accounting Principle
Impaired Long-Lived Assets Held and Used [Line Items]
Accumulated deficit			$ 331,000

Impairment - Schedule of Impair

Impairment - Schedule of Impairment Information (Details) $ in Thousands	12 Months Ended
	Jan. 29, 2022USD ($)store	Jan. 30, 2021USD ($)store	Feb. 01, 2020USD ($)store
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment of leasehold improvements, fixtures and equipment at stores	$ 754	$ 3,142	$ 9,862
Impairment of right-of-use-assets		6,245	2,929
Total impairment	754	9,387	19,229
Total impairment, net of tax	$ 565	$ 6,948	$ 15,133
Number of stores with leasehold improvements, fixtures and equipment impairment | store	4	24	38
Number of stores with right-of-use-asset impairment | store		24	9
Software Projects
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment of long-lived assets held-for-use			$ 4,695
Excess Store Fixtures
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment of long-lived assets held-for-use			895
E-Commerce Distribution Center
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment of long-lived assets held-for-use			$ 848

New Accounting Pronouncements -

New Accounting Pronouncements - Additional Information (Details)	12 Months Ended
	Jan. 29, 2022
New Accounting Pronouncements And Changes In Accounting Principles [Abstract]
Change in Accounting Principle, Accounting Standards Update, Adopted [true false]	true
Change in Accounting Principle, Accounting Standards Update, Adoption Date	Jan. 29, 2022
Change in Accounting Principle, Accounting Standards Update, Immaterial Effect [true false]	true
Accounting Standards Update [Extensible Enumeration]	us-gaap:AccountingStandardsUpdate201613Member

Subsequent Event - Additional I

Subsequent Event - Additional Information (Details) - USD ($) $ in Thousands	Jan. 30, 2022	Jan. 30, 2021	Feb. 01, 2020
Subsequent Event [Line Items]
Borrowings on revolving line of credit		$ 40,000	$ 25,000
Secured credit facility | Revolving credit facility | Subsequent Event
Subsequent Event [Line Items]
Borrowings on revolving line of credit	$ 20,000