Mattress Firm Holding 10-K 27 Mar 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
In Millions, except Share data, unless otherwise specified	Jan. 28, 2014	Mar. 21, 2014	Jul. 30, 2013
Document and Entity Information	'	'	'
Entity Registrant Name	'MATTRESS FIRM HOLDING CORP.	'	'
Entity Central Index Key	'0001419852	'	'
Document Type	'10-K	'	'
Document Period End Date	28-Jan-14	'	'
Amendment Flag	'false	'	'
Current Fiscal Year End Date	'--01-28	'	'
Entity Well-known Seasoned Issuer	'No	'	'
Entity Voluntary Filers	'No	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Filer Category	'Accelerated Filer	'	'
Entity Public Float	'	'	$597.10
Entity Common Stock, Shares Outstanding	'	34,013,610	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'FY	'	'

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Jan. 28, 2014	Jan. 29, 2013
In Thousands, unless otherwise specified
Assets	'	'
Cash and cash equivalents	$22,878	$14,556
Accounts receivable, net	20,812	26,246
Inventories	81,507	63,228
Deferred income taxes	4,729	3,710
Prepaid expenses and other current assets	16,348	18,855
Total current assets	146,274	126,595
Property and equipment, net	174,770	144,612
Intangible assets, net	84,391	82,479
Goodwill	366,647	358,978
Debt issue costs and other, net	12,549	12,015
Total assets	784,631	724,679
Current liabilities:	'	'
Notes payable and current maturities of long-term debt	3,621	33,930
Accounts payable	72,165	64,642
Accrued liabilities	42,435	41,106
Customer deposits	9,318	8,012
Total current liabilities	127,539	147,690
Long-term debt, net of current maturities	217,587	219,069
Deferred income taxes	37,921	26,800
Other noncurrent liabilities	73,092	63,624
Total liabilities	456,139	457,183
Commitments and contingencies (Note 10)	'	'
Stockholders' equity:	'	'
Common stock, $0.01 par value; 120,000,000 shares authorized; 33,795,630 shares issued and outstanding at January 29, 2013; and 34,002,981 and 33,990,381 shares issued and outstanding at January 28, 2014, respectively	340	338
Additional paid-in capital	373,153	365,083
Accumulated deficit	-45,001	-97,925
Total stockholders' equity	328,492	267,496
Total liabilities and stockholders' equity	$784,631	$724,679

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Jan. 28, 2014	Jan. 29, 2013	Nov. 03, 2011
CONSOLIDATED BALANCE SHEETS	'	'	'
Common stock, par value (in dollars per share)	$0.01	$0.01	'
Common stock, shares authorized	120,000,000	120,000,000	120,000,000
Common stock, shares issued	34,002,981	33,795,630	'
Common stock, shares outstanding	33,990,381	33,795,630	'

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Jan. 28, 2014	Jan. 29, 2013	Jan. 31, 2012
CONSOLIDATED STATEMENTS OF OPERATIONS	'	'	'
Net sales	$1,216,812	$1,007,337	$703,910
Cost of sales	751,487	614,572	428,018
Gross profit from retail operations	465,325	392,765	275,892
Franchise fees and royalty income	5,617	5,396	4,697
Gross profit, including franchise fees and royalty income	470,942	398,161	280,589
Operating expenses:	'	'	'
Sales and marketing expenses	289,533	245,555	167,605
General and administrative expenses	82,964	73,640	51,684
Intangible asset impairment charge	'	2,100	'
Loss on store closings and impairment of store assets	1,499	1,050	759
Total operating expenses	373,996	322,345	220,048
Income from operations	96,946	75,816	60,541
Other expense:	'	'	'
Interest expense, net	10,864	9,247	29,301
Loss from debt extinguishment	'	'	5,704
Total other expense	10,864	9,247	35,005
Income before income taxes	86,082	66,569	25,536
Income tax (benefit) expense	33,158	26,698	-8,815
Net income	$52,924	$39,871	$34,351
Basic net income per common share (in dollars per share)	$1.56	$1.18	$1.40
Diluted net income per common share (in dollars per share)	$1.55	$1.18	$1.40
Basic weighted average shares outstanding (in shares)	33,870,461	33,770,779	24,586,274
Diluted weighted average shares outstanding (in shares)	34,131,456	33,853,276	24,586,274

CONSOLIDATED_STATEMENTS_OF_STO

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (USD $)	Total	Common Stock	Additional Paid-in Capital	Accumulated Deficit
In Thousands, except Share data, unless otherwise specified
Balances at Feb. 01, 2011	($15,682)	$224	$156,241	($172,147)
Balances (in shares) at Feb. 01, 2011	'	22,399,952	'	'
Increase (Decrease) in Stockholders' Equity	'	'	'	'
Public offering of common stock, net of costs	110,446	64	110,382	'
Public offering of common stock, net of costs (in shares)	'	6,388,888	'	'
Issuance of common stock upon conversion of PIK notes	52,708	28	52,680	'
Issuance of common stock upon conversion of PIK notes (in shares)	'	2,774,035	'	'
Issuance of common stock upon conversion of Convertible Notes	41,913	22	41,891	'
Issuance of common stock upon conversion of Convertible Notes (in shares)	'	2,205,953	'	'
Stock-based compensation	523	'	523	'
Net income	34,351	'	'	34,351
Balances at Jan. 31, 2012	224,259	338	361,717	-137,796
Balances (in shares) at Jan. 31, 2012	'	33,768,828	'	'
Increase (Decrease) in Stockholders' Equity	'	'	'	'
Retirement of residual Mattress Holdings, LLC shares (in shares)	'	-57	'	'
Exercise of common stock options	510	'	510	'
Exercise of common stock options (in shares)	'	26,859	'	'
Stock-based compensation	2,856	'	2,856	'
Net income	39,871	'	'	39,871
Balances at Jan. 29, 2013	267,496	338	365,083	-97,925
Balances (in shares) at Jan. 29, 2013	33,795,630	33,795,630	'	'
Increase (Decrease) in Stockholders' Equity	'	'	'	'
Exercise of common stock options	3,027	2	3,025	'
Exercise of common stock options (in shares)	'	158,563	'	'
Excess tax benefits associated with stock-based awards	692	'	692	'
Vesting of restricted stock (in shares)	'	48,788	'	'
Purchase of vested stock-based awards	-493	'	-493	'
Purchase of vested stock-based awards (in shares)	'	-12,600	'	'
Stock-based compensation	4,846	'	4,846	'
Net income	52,924	'	'	52,924
Balances at Jan. 28, 2014	$328,492	$340	$373,153	($45,001)
Balances (in shares) at Jan. 28, 2014	34,002,981	33,990,381	'	'

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Jan. 28, 2014	Jan. 29, 2013	Jan. 31, 2012
Cash flows from operating activities:	'	'	'
Net income	$52,924	$39,871	$34,351
Adjustments to reconcile net income to cash flows provided by operating activities:	'	'	'
Depreciation and amortization	29,498	23,507	17,450
Interest expense accrued and paid-in-kind	'	'	20,575
Loan fees and other amortization	2,207	2,361	2,530
Loss from debt extinguishment	'	'	5,704
Deferred income tax expense (benefit)	12,349	17,131	-11,271
Stock-based compensation	4,846	2,856	523
Intangible asset impairment charge	'	2,100	'
Loss on store closings and impairment of store assets	1,499	894	324
Construction allowances from landlords	5,464	5,567	3,562
Effects of changes in operating assets and liabilities, excluding business acquisitions:	'	'	'
Accounts receivable	6,168	-5,350	-6,852
Inventories	-15,964	-15,714	-10,555
Prepaid expenses and other current assets	2,901	-3,616	-1,306
Other assets	-3,049	-3,219	-2,914
Accounts payable	1,566	9,324	13,159
Accrued liabilities	718	1,389	9,333
Customer deposits	840	-218	1,518
Other noncurrent liabilities	1,976	1,855	5,544
Net cash provided by operating activities	103,943	78,738	81,675
Cash flows from investing activities:	'	'	'
Purchases of property and equipment	-56,048	-68,604	-34,356
Business acquisitions, net of cash acquired	-8,833	-63,051	-7,958
Net cash used in investing activities	-64,881	-131,655	-42,314
Cash flows from financing activities:	'	'	'
Proceeds from issuance of debt	72,000	56,000	40,198
Principal payments of debt	-105,966	-36,983	-145,231
Proceeds from issuance of common stock, net of costs	'	'	110,446
Proceeds from exercise of common stock options	3,027	510	'
Excess tax benefits associated with stock-based awards	692	'	'
Purchase of vested stock-based awards	-493	'	'
Debt issuance costs	'	'	-1,273
Net cash provided by (used in) financing activities	-30,740	19,527	4,140
Net increase (decrease) in cash and cash equivalents	8,322	-33,390	43,501
Cash and cash equivalents, beginning of period	14,556	47,946	4,445
Cash and cash equivalents, end of period	$22,878	$14,556	$47,946

Business_and_Summary_of_Signif

Business and Summary of Significant Accounting Policies	12 Months Ended
	Jan. 28, 2014
Business and Summary of Significant Accounting Policies	'
Business and Summary of Significant Accounting Policies	'
	1. Business and Summary of Significant Accounting Policies
	Business—Mattress Firm Holding Corp., through its wholly owned subsidiaries, is engaged in the retail sale of mattresses and bedding-related products in various metropolitan markets in the United States through company-operated and franchisee-owned mattress specialty stores that operate primarily under the name Mattress Firm. Mattress Firm Holding Corp. and its wholly owned subsidiaries are referred to collectively as the "Company" or "Mattress Firm."
	Initial Public Offering—On November 23, 2011, the Company completed the initial public offering of 6,388,888 shares of its common stock at a public offering price of $19.00 per share pursuant to a registration statement on Form S-1, as amended (File No. 333-174830), which was declared effective on November 17, 2011. The Company raised a total of $121.4 million in gross proceeds in the initial public offering or approximately $110.4 million in net proceeds after deducting underwriting discounts and commissions of $8.5 million and $2.5 million of offering-related costs.
	On November 23, 2011, the Company used a portion of the net proceeds from the initial public offering as follows: (i) $88.8 million to repay in full all amounts outstanding under the 2009 Loan Facility (see Note 12); (ii) $4.6 million to repay in full the Company's PIK Notes that did not convert into shares of the Company's common stock upon the completion of the initial public offering (see Note12); and (iii) $1.6 million to pay accrued management fees and interest thereon and a related termination fee to J.W. Childs Associates, L.P. in connection with the termination of the management agreement between J.W. Childs Associates, L.P. and the Company that became effective with the completion of the initial public offering. The remaining net proceeds after payment of other estimated costs associated with the initial public offering, were retained by the Company for working capital and general corporate purposes.
	Furthermore, in connection with the consummation of the initial public offering, (i) Convertible Notes with an aggregate principal and accrued interest balance of $41.9 million were converted into 2,205,953 shares the Company's common stock at a price per share equal to the initial public offering price, and (ii) the PIK Notes that were not repaid with net proceeds from the initial public offering, with an aggregate principal and accrued interest balance of $52.7 million, were converted into 2,774,035 shares of the Company's common stock at a price per share equal to the initial public offering price (see Note 13).
	Ownership—As of January 28, 2014, J.W. Childs Equity Partners III, L.P. owns 16.4 million shares (approximately 48%) of the common stock of Mattress Firm Holding Corp. and is the controlling stockholder. Prior to the initial public offering, the Company was a wholly-owned subsidiary of Mattress Holdings, LLC, which was majority owned by JWC Mattress Holdings, LLC, a limited liability company managed by J.W. Childs Associates, Inc. ("J.W. Childs"). Mattress Holdings, LLC had various minority owners including certain members of the Company's management (together with J.W. Childs, the "Equity Owners"). On September 27, 2012, Mattress Holdings, LLC distributed its holdings of Mattress Firm Holding Corp. common stock to the Equity Owners and was subsequently dissolved.
	Basis of Presentation—The accompanying financial statements present the consolidated balance sheets, statements of operations, stockholders' equity and cash flows of the Company. Certain reclassifications have been made to the prior year consolidated statements of cash flows to segregate the cash proceeds related to construction allowances from landlords from the previously reported cash activity that was included as components of the changes in accounts receivable and noncurrent liabilities to conform to the current period financial statement presentation with no effect on our previously reported net cash provided by operating activities. All intercompany accounts and transactions have been eliminated.
	Fiscal Year—The Company's fiscal year consists of 52 or 53 weeks ending on the Tuesday closest to January 31. Each of the fiscal years ended January 31, 2012 ("Fiscal 2011"), January 29, 2013 ("Fiscal 2012") and January 28, 2014 ("Fiscal 2013") consisted of 52 weeks.
	Accounting Estimates—The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (U.S. GAAP) requires management to make estimates and assumptions that affect the reported amounts of (i) assets and liabilities, (ii) disclosure of contingent assets and liabilities at the date of the financial statements and (iii) the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. Estimates that are more susceptible to change in the near term are the accruals for sales returns and exchanges, product warranty costs, asset impairments and store closing costs.
	Fair Value Measures—The amounts reported in the consolidated balance sheets for cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities approximate their respective fair values due to the short-term maturity of these instruments.
	The FASB has issued guidance on the definition of fair value, the framework for using fair value to measure assets and liabilities, and disclosure regarding fair value measurements. The guidance establishes a three-tier fair value hierarchy, which prioritizes the inputs used to measure fair value. These tiers include:
	•
	Level 1: Defined as observable inputs such as quoted prices in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis.
	•
	Level 2: Defined as pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 2 includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors and current market and contractual prices for the underlying instruments, as well as other relevant economic measures.
	•
	Level 3: Defined as pricing inputs that are unobservable from objective sources. These inputs may be used with internally developed methodologies that result in management's best estimate of fair value.
	The Company measures the fair value of its nonqualified deferred compensation plan on a recurring basis. The plan's assets are valued based on the marketable securities tied to the plan. Additionally, the Company measures the fair values of goodwill, intangible assets, and property and equipment on a nonrecurring basis if required by impairment tests applicable to these assets.
	Assets requiring recurring or non-recurring fair value measurements consisted of the following (in thousands):
		Net Book Value as of January 29, 2013			Fair Value Measurements
													Fiscal 2012 Impairments
					Level 1			Level 2			Level 3
	Nonqualified deferred compensation plan (Note 13)	$	1,138		$	—		$	1,138		$	—	$	—
	Intangible assets requiring impairment review (Note 4)	$	786		$	—		$	—		$	786	$	2,100
	Property and equipment requiring impairment review (Note 3)	$	—		$	—		$	—		$	—	$	156
		Net Book Value as of January 28, 2014			Fair Value Measurements
													Fiscal 2013 Impairments
					Level 1			Level 2			Level 3
	Nonqualified deferred compensation plan (Note 13)	$	1,353		$	—		$	1,353		$	—	$	—
	Property and equipment requiring impairment review (Note 3)	$	321		$	—		$	—		$	321	$	464
	The significant Level 3 unobservable inputs used in the fair value measurement of the Company's intangible assets and property and equipment were (i) the weighted average cost of capital ("WACC") and (ii) the royalty rate related to intangible trade names. Increases (decreases) in WACC inputs in isolation would result in a lower (higher) fair value measurement. Increases (decreases) in the royalty rate inputs in isolation would result in a higher (lower) fair value measurement. Fair value measurements may be determined by independent third parties.
	The following tables are not intended to be all-inclusive, but rather provide a summary of the significant unobservable inputs used in the fair value measurement of the Company's Level 3 assets in which impairment testing was performed.
	Impairment testing performed as of January 29, 2013
	Valuation Technique	Significant		Unobservable
		Unobservable		Input Range
		Inputs
	Intangible Asset Impairment Testing
	Income approach	WACC(1)		15.5% - 17.5%
	Income approach	Royalty rate		0.5% - 1.5%
	Property and Equipment Impairment Testing
	Income approach	WACC(1)		13.50%
	Impairment testing performed as of January 28, 2014
	Valuation Technique	Significant		Unobservable
		Unobservable		Input Range
		Inputs
	Property and Equipment Impairment Testing
	Income approach	WACC(1)		13.50%
	-1
	Weighted Average Cost of Capital
	The table below summarizes the estimated fair values had the Company elected the fair value option under ASC 825, Financial Instruments, related to accounting for debt obligations at their fair value and the respective carrying values of the Company's credit facility (the "2012 Senior Credit Facility"), as of January 29, 2013 and January 28, 2014 (in millions):
		January 29, 2013						January 28, 2014
		Estimated			Carrying			Estimated			Carrying
		Fair Value			Value			Fair Value			Value
	Senior Credit Facility—Term Loans—Level 2	$	226.3		$	226.7		$	198.6		$	198.1
	The fair value of the 2012 Senior Credit Facility term loans was estimated based on the ask and bid prices quoted from an external source. The carrying amounts of other debt instruments at fixed rates approximated their respective fair values due to the comparability of interest rates for the same or similar issues that are available.
	Net Sales—Sales revenue, including fees collected for delivery services, is recognized upon delivery and acceptance of mattresses and bedding products by the Company's customers and is recorded net of estimated returns. Customer deposits collected prior to the delivery of merchandise are recorded as a liability. Net sales are recognized net of the sales tax collected from customers and remitted to various taxing jurisdictions.
	Cost of Sales, Sales and Marketing and General and Administrative Expense—The following summarizes the primary costs classified in each major expense category (the classification of which may vary within the Company's industry).
	Cost of sales:
	•
	Costs associated with purchasing and delivering the Company's products to the Company's stores and customers, net of vendor incentives earned on the purchase of products subsequently sold;
	•
	Physical inventory losses;
	•
Store and warehouse occupancy and depreciation expense of related facilities and equipment;
•
Store and warehouse operating costs, including (i) warehouse labor costs, (ii) utilities, (iii) repairs and maintenance, (iv) supplies, (v) and store facilities; and
•
Estimated costs to provide for customer returns and exchanges and to service customer warranty claims.
Sales and marketing expenses:
•
Advertising and media production;
•
Payroll and benefits for sales associates; and
•
Merchant service fees for customer credit and debit card payments, check guarantee fees and promotional financing expense.
General and administrative expenses:
•
Payroll and benefit costs for corporate office and regional management employees;
•
Stock-based compensation costs;
•
Occupancy costs of corporate facility;
•
Information systems hardware, software and maintenance;
•
Depreciation related to corporate assets;
•
Management fees;
•
Insurance; and
•
Other overhead costs.
Vendor Incentives—Cash payments received from vendors as incentives to enter into or to maintain long-term supply arrangements, including new store funds described in the following paragraph, are deferred and amortized as a reduction of cost of sales using a systematic approach. Vendor incentives that are based on a percentage of the cost of purchased merchandise, such as cooperative advertising funds, are accounted for as a reduction of the price of the vendor's products and result in a reduction of cost of sales when the merchandise is sold. Certain vendor arrangements provide for volume-based incentives that require minimum purchase volumes and may provide for increased incentives upon higher levels of volume purchased. The recognition of earned incentives that vary based on purchase levels includes the effect of estimates of the Company's purchases of the vendor's products and may result in adjustments in subsequent periods if actual purchase volumes deviate from the estimates. Vendor incentives that are direct reimbursements of costs incurred by the Company to sell the vendor's products are accounted for as a reduction of the related costs when recognized in the Company's results of operations. From time to time, certain vendors provide funds to the Company to advertise their products. The Company recognized $3.9 million, $5.2 million and $9.1 million as a reduction to sales and marketing expense during fiscal 2011, fiscal 2012 and fiscal 2013, respectively, related to such direct vendor advertising funds.
The Company receives cash funds from certain vendors upon the opening of a new store ("new store funds") if the opening results in an increase in the total number of stores in operation. Under the current supply arrangements, the Company is not required to purchase a stated amount of products for an individual store or in total as a condition to receipt of the new store funds, although it is obligated to repay a portion of new store funds if a new store is subsequently closed, if the Company ceases to sell the supplier's products in the new store or if a supply arrangement is terminated early. The Company classifies new store funds as a noncurrent liability and recognizes a pro-rata reduction of cost of sales in the results of operations over 36 months, which is the period that most closely aligns with the terms of the Company's supply agreements regarding the manner in which new store funds are earned.
Sales Returns and Exchanges—The Company accrues a liability for estimated costs of sales returns and exchanges in the period that the related sales are recognized. The Company provides its customers with a comfort satisfaction guarantee whereby the customer may receive a refund or exchange the original mattress for a replacement of equal or similar quality for a period of up to 100 days after the original purchase. Mattresses received back under this policy are reconditioned pursuant to state laws and resold through the Company's clearance center stores as used merchandise. The Company accrues a liability for the estimated costs related to the revaluation of the returned merchandise to the lower of cost or market at the time the sale is recorded based upon historical experience. The Company regularly assesses and adjusts the estimated liability by updating claims rates based on actual trends and projected claim costs. A revision of estimated claim rates and claim costs or revisions to the Company's exchange policies may have a material adverse effect on future results of operations.
Activity with respect to the liability for sales returns and exchanges, included in accrued liabilities, was as follows (in thousands):
	Fiscal			Fiscal			Fiscal
	2011			2012			2013
Balance at beginning of period	$	513		$	1,079		$	1,485
Sales return and exchange provision		3,651			6,230			8,802
Sales return and exchange claims		(3,085	)		(5,824	)		(8,291	)
Balance at end of period	$	1,079		$	1,485		$	1,996
Product Warranties—Pursuant to certain of the Company's supply agreements, the Company may be responsible for manufacturer service warranties and any extended warranties the Company may offer. The customer is not charged a fee for warranty coverage. The Company accrues for the estimated cost of warranty coverage at the time the sale is recorded. In estimating the liability for product warranties, the Company considers the impact of recoverable salvage value on product received back under warranty. Based upon the Company's historical warranty claim experience, as well as recent trends that might suggest that past experience may differ from future claims, management periodically reviews and adjusts, if necessary, the liability for product warranties.
Activity with respect to the liability for product warranties was as follows (in thousands):
	Fiscal			Fiscal			Fiscal
	2011			2012			2013
Balance at beginning of period	$	2,063		$	2,766		$	3,779
Warranty provision		2,238			2,414			2,932
Warranty claims		(1,535	)		(1,401	)		(1,910	)
Balance at end of period		2,766			3,779			4,801
Less: Current portion included in accrued liabilities		1,285			1,735			1,994
Noncurrent portion included in other non-current liabilities	$	1,481		$	2,044		$	2,807
Franchise Fees and Royalty Income—The Company has granted franchise rights to private operators to operate Mattress Firm stores for a term of generally 20 to 30 years on a market-by-market basis. The Company provides standard operating procedure manuals, the right to use systems and trademarks, assistance in site locations of stores and warehouses, training and support services, advertising materials and management and accounting software to its franchisees. The Company is entitled to a nonrefundable initial franchise fee that is recognized in income when all material services have been substantially performed, which is upon the opening of a new store. In addition, the Company earns ongoing royalties based on a percentage of gross franchisee sales, payable twice a month, which are recognized in income during the period sales are recognized by the franchisees.
The Company evaluates the credentials, business plans and the financial strength of potential franchisees before entering into franchise agreements and before extending credit terms for franchise fee and royalty payments. Concentrations of credit risk with respect to accounts receivable with franchisees after considering existing allowances for doubtful accounts, are considered by management to be limited as a result of the small size of the franchisee network relative to company-operated stores and the years of experience with the current franchisee owners. The Company generally has the right, under the terms of its franchise agreements, to assume the operations of franchisees that do not comply with the conditions of the franchise agreement, including a default on the payments owed to the Company. In such instances, the assumption may involve purchase consideration in the form of cash and the assumption of certain franchisee obligations, including obligations to the Company. Based upon collection experience with existing franchisees and the collateral position, an allowance for doubtful accounts was not necessary as of both January 29, 2013 and January 28, 2014.
Pre-opening Expense—Store pre-opening expenses, which consist primarily of occupancy costs, are expensed as incurred.
Advertising and Media Production Expense—The Company incurs advertising costs associated with print and broadcast advertisements. Such costs are expensed as incurred except for media production costs, which are deferred and charged to expense in the period that the advertisement initially airs. Advertising and media production expense, net of direct funds received from certain vendors, was $60.2 million, $87.2 million, and $105.3 million for fiscal 2011, fiscal 2012 and fiscal 2013, respectively.
Income Taxes—Income taxes are accounted for using the asset and liability method to account for deferred income taxes by applying the statutory tax rates in effect at the balance sheet date to temporary differences between the amount of assets and liabilities for financial and tax reporting purposes that will reverse in subsequent years. The effect on deferred tax assets and liabilities from a change in the tax rate is recognized in the statement of operations in the period that the change is effective.
Tax positions are reviewed at least quarterly and adjusted as new information becomes available. The recoverability of deferred tax assets is evaluated by assessing the adequacy of future expected taxable income from all sources, including reversal of taxable temporary differences, forecasted operating earnings and available tax planning strategies. These estimates of future taxable income inherently require significant judgment. To the extent it is considered more likely than not that a deferred tax asset will not be recovered, a valuation allowance is established.
The Company accounts for its total liability for uncertain tax positions according to the provisions of ASC section 740-10-25. The amount of income taxes the Company pays is subject to ongoing audits by federal and state tax authorities. Reserves are provided for potential exposures when it is considered more-likely-than-not that a taxing authority may take a sustainable position on a matter contrary to the Company's position. The Company evaluates these reserves, including interest thereon, on a periodic basis to ensure that they have been appropriately adjusted for events, including audit settlements that may impact the ultimate payment for such exposure. To the extent that the Company's assessment of such tax positions changes, the change in estimate is recorded in the period in which the determination is made. The Company reports tax-related interest and penalties as a component of income tax expense. (See Note 6 for further discussion.)
Stock-Based Compensation—The Company measures compensation cost with respect to equity instruments granted as stock-based payments to employees based upon the estimated fair value of the equity instruments at the date of the grant. The cost as measured is recognized as expense over the period during which an employee is required to provide services in exchange for the award, or to their eligible retirement date, if earlier. The benefit of tax deductions in excess of recognized compensation expense, if any, is reported as a financing cash flow in the Statement of Cash Flows.
The Company follows the SEC's Staff Accounting Bulletin No. 107 "Share-Based Payment" ("SAB 107"), as amended by Staff Accounting Bulletin No. 110 ("SAB 110"), which provides supplemental application guidance based on the views of the SEC. The Company estimates the expected term that its stock options will remain outstanding using the simplified method as permitted by SAB 107 and SAB 110 because it has insufficient historical exercise data to provide a reasonable basis upon which to estimate the expected terms of its stock options.
Cash and Cash Equivalents—Cash and cash equivalents include cash and highly liquid investments that are readily convertible into cash within three months or less when purchased. In addition, cash equivalents include sales proceeds in the course of settlement from credit card merchant service providers, which typically convert to cash within three days of the sales transaction.
Accounts Receivable—Accounts receivable are recorded net of an allowance for expected losses.
The Company offers financing to customers by utilizing the services of independent, third party finance and lease-to-own companies (collectively "finance companies") that extend credit directly to the Company's customers with no recourse to the Company for credit related losses. The finance companies have the discretion to establish and revise the credit criteria used in evaluating whether to extend financing to the Company's customers. Accounts receivable include sales proceeds of financed sales, net of related fees, which are in the course of funding by the finance companies. The Company reviews the financial condition of its finance companies and has experienced no losses on the collection of accounts receivable resulting from the financial condition of the finance companies. The Company's experience in submitting certain information to the finance companies required to receive timely funding of financed sales is also considered in determining the potential loss on the collection of accounts receivable. Accounts receivable from finance companies are recorded net of an allowance for expected losses of approximately $0.3 million and $1.1 million as of January 29, 2013 and January 28, 2014, respectively. The remaining receivables are periodically evaluated for collectability and an allowance is established based on historical collection trends and write-off history as appropriate.
Accounts receivable consists of the following (in thousands):
	January 29,			January 28,
	2013			2014
Vendor incentives	$	14,421		$	9,749
Finance companies		7,522			7,760
Tenant improvement allowances		1,665			1,985
Franchisees and other		2,638			1,318
	$	26,246		$	20,812
Inventories—The Company's inventories consist of finished goods inventories of mattresses and other products, including finished goods that are for showroom display in the Company's stores. Inventories consist primarily of the purchase price paid to vendors, as adjusted to include the effect of vendor incentives that are generally based on a percentage of the cost of purchased merchandise. The Company does not purchase or hold inventories on behalf of franchisees.
The Company is in the process of implementing a new computer system that provides sales tracking, inventory management, financial reporting and warehouse management capabilities ("new ERP system") to enhance functionality and to support the Company's growth strategy. The new ERP system utilizes the weighted average cost flow method for determining inventory cost ("Weighted Average") and, as the new ERP system is rolled out across the Company's markets, will replace the First-In, First-Out cost flow method ("FIFO") utilized by our legacy system. The Weighted Average and FIFO methods are both allowable under U.S. GAAP. The Financial Accounting Standards Board ("FASB") has issued guidance that when there are two allowable alternative accounting principles, a company must determine which one is preferable. The adoption of the Weighted Average method is considered preferable by the Company due to the fact that it aligns with the functionality of the new ERP system. The Company also considered other factors that support preferability of the Weighted Average method, including closer alignment with the physical flow of the Company's inventories and prevalence among industry peers. Consistent with FASB requirements, if a change in accounting principle is determined to be preferable, the change shall be reported through retrospective application to the financial statements of all prior periods, unless the effects are not material. The Company determined that the effects of adopting the Weighted Average method are not material to its financial statements. This determination is supported by certain inherent characteristics of the Company's business, including the ability to hold low inventories relative to sales levels, continuous product replenishment, the relatively short life cycles of most mattress products and the infrequency of vendor price changes during the life cycle of the majority of products that are carried. Therefore, the change in accounting principle has not been retrospectively applied to prior periods.
Property and Equipment—Property and equipment are stated at cost less accumulated depreciation. Improvements to leased property are amortized over the shorter of their estimated useful lives or lease periods (including expected renewal periods). Repairs and maintenance are expensed as incurred. Expenditures which extend asset useful lives are capitalized. Property and equipment acquired in acquisitions is valued at fair value consistent with acquisition accounting (Note 2).
Depreciation of property and equipment, other than improvements to leased property, is provided on the straight-line method at rates based on the estimated useful lives of individual assets or classes of assets as follows:
	Years
Buildings		30
Equipment, computers and software		3 - 5
Furniture and fixtures		7
Store signs		7
Vehicles		5
The Company capitalizes costs of software developed or purchased for internal use in accordance with ASC 350-40 "Accounting for the Costs of Computer Software Developed or Obtained for Internal Use". Once the capitalization criteria have been met, external direct costs of materials and services used in development of internal-use software, payroll and payroll related costs for employees directly involved in the development of internal-use software and interest costs incurred when developing software for internal use are capitalized. These capitalized costs are amortized over the useful life of the software on a straight-line basis.
The cost and accumulated depreciation of assets sold or otherwise disposed of are removed from the accounts and any gain or loss thereon is included in the results of operations.
The Company considers future asset retirement obligations, if such obligations can be reasonably estimated, at the time an asset is acquired or constructed with a corresponding increase in the cost basis of the asset. The Company generally has minimal conditional obligations with respect to the termination and abandonment of leased locations and the estimated fair value of such obligations is immaterial for the fiscal years ended January 29, 2013 and January 28, 2014.
The Company reviews long-lived assets for impairment when events or changes in circumstances indicate the carrying value of these assets may exceed their current fair values. The investments in store leasehold costs and related equipment represent the Company's most significant long-lived assets. The Company evaluates store-level results to determine whether projected future cash flows over the remaining lease terms are sufficient to recover the carrying value of the fixed asset investment in each individual store. If projected future cash flows are less than the carrying value of the fixed asset investment, an impairment charge is recognized to the extent that the fair value, as determined by discounted cash flows or appraisals, is less than the carrying value of such assets. The carrying value of leasehold improvements as well as certain other property and equipment are subject to impairment write-downs as a result of such evaluation. After an impairment loss is recognized, the adjusted carrying amount of the asset group establishes the new accounting basis. As further described in Note 3, the Company has recognized impairment losses during fiscal 2011, fiscal 2012 and fiscal 2013.
Goodwill and Intangible Assets—Assets acquired and liabilities assumed in a business acquisition are recorded at fair value on the date of the acquisition. Purchase consideration in excess of the aggregate fair value of acquired net assets is allocated to identifiable intangible assets, to the extent of their fair value, and any remaining excess purchase consideration is allocated to goodwill. The total amount of goodwill arising from an acquisition may be assigned to one or more of the Company's "reporting units."
A reporting unit is defined as an operating segment or one level below an operating segment, a component. As further discussed in the section "Reportable Segments", the Company's operating segments consist of company-operated store regions, e-commerce, multi-channel sales and the franchise business. Territory unit components comprise each of the company-operated store regions and, since all territory units possess similar economic characteristics, are aggregated within each region to determine a reportable unit. The e-commerce, multi-channel sales and franchise operating segments have no lower level components and each of these operating segments is a reporting unit. The method of assigning goodwill to reporting units is applied in a consistent manner and may involve estimates and assumptions.
Goodwill is not amortized but is tested annually for impairment at the reporting unit level by comparing the fair value of the reporting units to their respective carrying amounts, including goodwill, as of the end of each fiscal year or when events and circumstances indicate that the carrying value of these assets may exceed their current fair values. All of the carrying value of goodwill has been assigned to the Region and e-commerce reporting units for impairment testing purposes. The Company establishes fair value for the purpose of impairment testing by considering the income and market approaches to fair value. The income approach provides an estimated fair value based on the Company's anticipated cash flows that are discounted using a weighted average cost of capital rate based on comparable industry average rates. The market approach provides an estimated fair value based on market multiples applied to the Company's historical operating results. If the carrying value of a reporting unit exceeds fair value, the fair value of goodwill is compared to the respective carrying value and an impairment loss is recognized in the amount of the excess. The Company recognized no goodwill impairment losses during fiscal 2011, fiscal 2012 and fiscal 2013.
The impairment test for indefinite lived intangible assets consists of a comparison of the fair value of the asset against its carrying amount. If the carrying amount of an intangible asset exceeds its fair value, an impairment loss is recognized in an amount equal to that excess. After an impairment loss is recognized, the adjusted carrying amount of the asset establishes the new accounting basis. The Company determines the fair value of intangible trade names by utilizing the "relief from royalty method", a specific discounted cash flow approach that estimates value by royalties saved from owning the respective name rather than having to license it from another party.
Debt Issue Costs and Other Assets—Significant components of other assets include debt issue costs, lease deposits and other assets. Debt issue costs are amortized to interest expense over the term of the related debt instruments, and other assets are amortized over their estimated useful lives. Debt issue costs and other assets net of accumulated amortization were $12.0 million and $12.5 million as of January 29, 2013 and January 28, 2014, respectively. Accumulated amortization on debt issue costs and other assets was $11.6 million and $12.1 million as of January 29, 2013 and January 28, 2014, respectively.
Deferred Lease Liabilities—Rent expense is recognized on a straight-line basis over the lease term (including expected renewal periods), after consideration of rent escalations, rent holidays and up-front payments or rent allowances provided by landlords as incentives to enter into lease agreements. The start of the lease term for the purposes of the calculation is the earlier of the lease commencement date or the date the Company takes possession of the property. A deferred lease liability is recognized for the cumulative difference between rental payments and straight-line rent expense. Deferred lease liabilities are a component of other noncurrent liabilities.
Reportable Segments—The Company's operations consist primarily of the retail sale of mattresses and bedding-related products in various metropolitan areas in the United States through company-operated and franchisee-operated mattress specialty stores that operate primarily under the Mattress Firm name. The Company manages its company-operated stores on a geographic basis. The Company also generates sales through its e-commerce website and special events business primarily to customers who reside in the metropolitan areas in which company-operated stores are located.
During fiscal 2013, in response to the growth in sales, store units and metropolitan areas in which the Company operates, the Company revised the geographic management structure of its company-operated stores to add hierarchical layers, which broadened management's control over the business and re-aligned the internal reporting structure to reflect the geographic territories used by management to review, evaluate and operate the expanded business efficiently. As a result, the determination of an operating segment, as it relates to company-owned stores, was revised from a "metropolitan market" to a "region", with each region defined as the aggregation of each geographic "territory" within the region, and each territory defined as the aggregation of the metropolitan markets within the territory. As now reflected by the geographic management structure, the Company's chief operating decision maker reviews the results of operations and makes decisions regarding the allocation of resources at the regional level.
A reportable segment is an operating segment or an aggregation of two or more operating segments that contain similar economic characteristics. After giving effect to the geographic management structure discussed in the preceding paragraph, the Company's nine operating segments consisting of six company-operated store regions, the e-commerce website, multi-channel sales and the franchise business. The company-operated store regions, e-commerce website and special events business segments are aggregated into a single reportable segment ("retail segment") as a result of the similar nature of the products sold and other similar economic characteristics that are expected to continue into future periods. Furthermore, the Company generates franchise fees and royalty income from the operation of franchisee-operated Mattress Firm stores in metropolitan markets in which the Company does not operate. Franchise operations are a separate reportable segment, for which the results of operations, as viewed by management, are fully represented by the franchise fees and royalty income reported on the face of the statements of operations because costs associated with the franchise business are not distinguished from other cost data viewed by management. The Company's assets are used primarily in the operation of its retail segment and the assets directly attributable to the franchise operations are not separately disclosed because they are not material.

Acquisitions

Acquisitions	12 Months Ended
	Jan. 28, 2014
Acquisitions	'
Acquisitions	'
	2. Acquisitions
	The Company completed a number of acquisitions of the equity interests or operating assets of specialty mattress retailers during fiscal 2011, fiscal 2012 and fiscal 2013. These acquisitions: (i) increase the Company's store locations and market share in markets in which the Company currently operates, which generally results in expense synergies and improved leverage over market-level costs, such as advertising and warehousing, or (ii) provide an efficient way to enter new markets in which the Company did not previously operate and which provide a platform for further growth. Results of operations of the acquired businesses are included in the Company's results of operations from the respective effective dates of the acquisitions.
	Goodwill represents the future economic benefits arising from other assets acquired that could not be individually identified and separately recognized. The Company's goodwill is primarily related to the increase in the Company's store locations and market share with expectations of expense synergies and leverage over costs, such as advertising and warehousing.
	Subsequent to January 28, 2014, the Company has conducted acquisition activities as further described in Note 17.
	Acquisitions During Fiscal 2013—Effective June 14, 2013, the Company acquired substantially all of the assets and liabilities of Olejo, Inc. ("Olejo"), a growing online retailer focused primarily on mattresses and related accessories, for a total purchase price of approximately $3.2 million, including working capital adjustments. The purchase price consisted of cash of $2.0 million (net of $0.1 million of cash acquired), and a contingent earnout of $1.1 million payable over the next two fiscal years based on the achievement of certain defined sales targets for the Company's e-commerce sales business.
	Effective November 13, 2013, the Company acquired the equity interests of NE Mattress People, LLC ("Mattress People") relating to the operation of five mattress specialty stores located in Nebraska and Iowa for a total purchase price of approximately $2.0 million, including working capital adjustments. The Company intends to rebrand the acquired stores as Mattress Firm.
	Effective December 10, 2013, the Company acquired the leasehold interests, store assets, distribution center assets and related inventories, and assumed certain liabilities of a franchisee—Perfect Mattress of Wisconsin, LLC ("Perfect Mattress") relating to the operation of 39 mattress specialty stores located in Wisconsin and Illinois for a total purchase price of approximately $6.5 million, subject to customary post-closing adjustments. Under the terms of the purchase agreement, Perfect Mattress provided unsecured financing to the Company in the amount of approximately $2.0 million in connection with the purchase, which is payable over a term of one year in quarterly installments, including interest at an annual rate of 7.75%.
	Effective December 31, 2013, the Company acquired the leasehold interests, store assets and related inventories of two mattress specialty stores in the Houston market ("Mattress Expo") for a total purchase price of approximately $0.4 million.
	The allocation of the purchase price to the acquired assets and liabilities, based on management's estimate of their fair values on the acquisition date, is as follows (in thousands):
		Olejo			Mattress			Perfect			Mattress			Total
					People			Mattress			Expo
	Cash	$	79		$	48		$	—		$	—		$	127
	Accounts receivable		2			33			379			—			414
	Inventories		17			306			1,966			26			2,315
	Prepaid expenses and other current assets		16			35			344			—			395
	Property and equipment		—			547			2,422			—			2,969
	Intangible assets		2,317			—			—			—			2,317
	Goodwill		1,720			1,161			4,469			319			7,669
	Deferred income tax asset		—			142			198			—			340
	Other assets		12			29			270			15			326
	Accounts payable		(851	)		(150	)		(2,759	)		—			(3,760	)
	Accrued liabilities		—			(117	)		(495	)		—			(612	)
	Customer deposits		(117	)		(25	)		(324	)		—			(466	)
	Fair value of assets and liabilities acquired		3,195			2,009			6,470			360			12,034
	Reconciliation to cash used in acquisitions:
	Seller note issued		—			—			(2,000	)		—			(2,000	)
	Fair value of contingent consideration		(1,074	)		—			—			—			(1,074	)
	Cash of acquired businesses		(79	)		(48	)		—			—			(127	)
	Cash used in acquisitions, net of cash acquired	$	2,042		$	1,961		$	4,470		$	360		$	8,833
	The acquisitions resulted in $7.7 million of goodwill based on management's estimate on the acquisition closing dates, of which $1.1 million will not be deductible for income tax purposes.
	Intangible assets represent the Olejo trade name, the technology platform acquired in the acquisition and non-compete agreements entered into with certain Olejo personnel, which are being amortized over their estimated useful lives of 20, 15 and 4 years, respectively.
	The net sales included in the Company's consolidated statement of operations derived from the Olejo, Mattress People, Perfect Mattress and Mattress Expo acquisitions from the respective acquisition dates to January 28, 2014 were $4.3 million, $0.6 million, $2.5 million and $0.1 million, respectively.
	Acquisition-related costs for U.S. GAAP purposes are costs the acquirer incurs to effect a business combination, including advisory, legal, accounting, valuation, and other professional or consulting fees. The Company incurred a total of approximately $0.3 million of acquisition-related costs charged to general and administrative expenses during fiscal 2013 related to the acquisitions discussed above.
	The acquisitions above were not material to the Company's financial position or results of operations; therefore, pro forma operating results have not been included in this disclosure.
	Acquisitions During Fiscal 2012—Effective May 2, 2012, the Company completed the acquisition of all of the equity interests in MGHC Holding Corporation ("Mattress Giant") for approximately $43.9 million in cash. The acquisition added 181 mattress specialty retail stores in certain markets in Florida and Texas where the Company was already operating Mattress Firm stores at the time of the acquisition.
	Effective September 25, 2012, the Company acquired the leasehold interests, store assets, distribution center assets and related inventories, and assumed certain liabilities, of Mattress XPress, Inc. and Mattress XPress of Georgia, Inc. (collectively, "Mattress X-Press") relating to the operation of 34 mattress specialty stores located in Florida and Georgia for a total purchase price of approximately $13.1 million. The purchase consisted of cash of $5.4 million and unsecured notes issued to Mattress X-Press in the principal amount of $7.8 million, which are payable over a term of one year in quarterly installments, including interest at 8%.
	Effective December 11, 2012, the Company acquired the leasehold interests, store assets, distribution center assets and related inventories, and assumed certain liabilities, of Factory Mattress & Water Bed Outlet of Charlotte, Inc. ("Mattress Source") relating to the operation of 27 mattress specialty stores located in North Carolina and South Carolina for a total purchase price of approximately $11.4 million in cash.
	The majority of the stores obtained in the aforementioned acquisitions had been rebranded as Mattress Firm stores as of the end of fiscal 2012. The acquisitions resulted in $67.8 million of goodwill based on management's estimate on the acquisition closing date, of which $38.4 million will not be deductible for income tax purposes.
	The allocation of the purchase price to the acquired assets and liabilities, based on management's estimate of their fair values on the respective acquisition closing dates, is as follows (in thousands):
		Mattress			Mattress			Mattress			Total
		Giant			X-Press			Source
	Cash	$	—		$	313		$	—		$	313
	Accounts receivable		2,667			26			—			2,693
	Inventories		5,167			834			552			6,553
	Prepaid expenses and other current assets		2,819			195			171			3,185
	Property and equipment		3,043			884			585			4,512
	Intangible assets		5,119			1,313			765			7,197
	Goodwill		43,186			14,552			10,108			67,846
	Deferred income tax asset		4,253			751			179			5,183
	Other assets		639			419			114			1,172
	Accounts payable		(12,896	)		(4,522	)		(505	)		(17,923	)
	Accrued liabilities		(7,693	)		(487	)		(98	)		(8,278	)
	Customer deposits		(1,559	)		(304	)		(73	)		(1,936	)
	Notes payable		—			(163	)		(159	)		(322	)
	Other noncurrent liabilities		(820	)		(667	)		(200	)		(1,687	)
	Fair value of assets and liabilities acquired		43,925			13,144			11,439			68,508
	Reconciliation to cash used in acquisitions:
	Seller note issued		—			(7,750	)		—			(7,750	)
	Purchase price adjustment offset against payment obligations on Seller notes		—			2,606			—			2,606
	Cash of acquired businesses		—			(313	)		—			(313	)
	Cash used in acquisitions, net of cash acquired	$	43,925		$	7,687		$	11,439		$	63,051
	The net sales included in the Company's consolidated statement of operations derived from the Mattress Giant, Mattress X-Press and Mattress Source acquisitions from the respective acquisition dates to January 29, 2013 were $110.1 million, $7.0 million and $1.8 million, respectively.
	The following table presents the selected consolidated financial information of the Company on a pro forma basis, assuming that the Mattress Giant acquisition had occurred as of February 2, 2011. The historical financial information has been adjusted to give effect to pro forma items that are directly attributable to the acquisition and are expected to have a continuing impact on the consolidated results. These items include adjustments to record incremental depreciation and amortization expense related to the increase in fair value of the acquired assets.
The unaudited financial information set forth below has been compiled from the historical financial statements and other information, but is not necessarily indicative of the results that actually would have been achieved had the transaction occurred on the date indicated or that may be achieved in the future (amounts in thousands, except per share amounts):
	Fiscal 2011									Fiscal 2012
	As Reported			Pro Forma			Pro Forma			As Reported			Pro Forma			Pro Forma
				Adjustments									Adjustments
Net sales	$	703,910		$	128,155		$	832,065		$	1,007,337		$	31,825		$	1,039,162
Net income		34,351			4,570			38,921			39,871			1,479			41,350
Diluted net income per common share*	$	1.4		$	0.19		$	1.58		$	1.18		$	0.04		$	1.22
*
Due to rounding to the nearest cent, totals may not equal the sum of the lines in the table above.
Acquisition-related costs for U.S. GAAP purposes are costs the acquirer incurs to effect a business combination, including advisory, legal, accounting, valuation, and other professional or consulting fees. The Company incurred a total of $2.5 million of acquisition-related costs charged to general and administrative expenses during fiscal 2012 related to the acquisitions discussed above.
Acquisition During Fiscal 2011—Effective November 15, 2011, the Company acquired the leasehold interests, store assets, distribution center assets and related inventory, and assumed certain liabilities, of Mattress Giant Corporation relating to the operation of 55 mattress specialty retail stores and three distribution centers located in the states of Georgia, Missouri, Illinois and Minnesota for a cash purchase price of approximately $7.9 million. The Company incurred a total of $0.6 million of acquisition-related cost that was charged to general and administrative expenses during fiscal 2011. The acquired stores were rebranded as Mattress Firm stores during fiscal 2012. The acquisition resulted in $3.2 million of goodwill, the majority of which was deductible for income tax purposes. In addition, during fiscal 2011, the Company acquired the territory franchise rights formerly owned by an existing franchisee for $0.1 million, which was allocated to intangible assets.
The allocation of the purchase price to the assets and liabilities of the acquisitions, based on management's estimate of their fair values on the acquisition closing dates is as follows (in thousands):
Current assets	$	3,815
Property and equipment		1,414
Goodwill		3,165
Intangible assets		250
Other noncurrent assets		81
Current liabilities		(404	)
Other noncurrent liabilities		(363	)
Fair value of assets and liabilities acquired and cash used in acquisition	$	7,958

Property_and_Equipment

Property and Equipment	12 Months Ended
	Jan. 28, 2014
Property and Equipment	'
Property and Equipment	'
	3. Property and Equipment
	Property and equipment consist of the following (in thousands):
		January 29,			January 28,
		2013			2014
	Land	$	1,159		$	1,159
	Building		1,621			1,621
	Leasehold improvements		167,792			196,085
	Equipment, computers and software		30,711			49,095
	Store signs		20,753			27,005
	Furniture and fixtures		16,955			20,738
	Vehicles		961			1,446
	Property and equipment		239,952			297,149
	Accumulated depreciation		(95,340	)		(122,379	)
	Property and equipment, net	$	144,612		$	174,770
	Based upon the review of the performance of individual stores, including a decline in performance of certain stores, impairment losses of approximately $0.1 million, $0.2 million and $0.5 million were recognized during fiscal 2011, fiscal 2012 and fiscal 2013, respectively. Impairment losses are reported as a component of "Loss on store closings and impairment of store assets" in the statements of operations. The impairment loss amounts were determined as the excess of the carrying value of property and equipment of those stores with potential impairment in excess of the estimated fair value based on estimated cash flows. Estimated cash flows are primarily based on projected revenues, operating costs and maintenance capital expenditures of individual stores and are discounted based on comparable industry average rates for weighted average cost of capital.

Goodwill_and_Intangible_Assets

Goodwill and Intangible Assets	12 Months Ended
	Jan. 28, 2014
Goodwill and Intangible Assets	'
Goodwill and Intangible Assets	'
	4. Goodwill and Intangible Assets
	The Company's goodwill is all attributable to the retail segment. A summary of the changes in the carrying amounts of goodwill and non-amortizable intangible assets for fiscal 2012 and fiscal 2013 were as follows (in thousands):
		Goodwill			Nonamortizable
					Intangibles
	Balance at January 31, 2012	$	291,141		$	80,600
	Prior year business acquisition adjustment		(9	)		—
	Current period business acquisitions		67,846			—
	Deferred tax adjustment (See Note 6)		—			(7,319	)
	Balance at January 29, 2013		358,978			73,281
	Current period business acquisitions		7,669			—
	Deferred tax adjustment (See Note 6)		—			(1,215	)
	Balance at January 28, 2014	$	366,647		$	72,066
	A summary of the changes in the carrying amounts of amortizable intangible assets for fiscal 2012 and fiscal 2013 were as follows (in thousands):
		Gross Cost			Accumulated			Net
					Amortization			Carrying
								Value
	Balance at January 31, 2012	$	6,328		$	(2,133	)	$	4,195
	Current period business acquisitions		7,197			—			7,197
	Reaquired franchise rights		140			—			140
	Trademarks defense		571			—			571
	Trade name impairment		(2,100	)		—			(2,100	)
	Amortization expense		—			(805	)		(805	)
	Balance at January 29, 2013		12,136			(2,938	)		9,198
	Current period business acquisitions		2,317			—			2,317
	Trademark acquired		1,500			—			1,500
	Trademarks defense		97			—			97
	Amortization expense		—			(787	)		(787	)
	Balance at January 28, 2014	$	16,050		$	(3,725	)	$	12,325
	The components of intangible assets were as follows (dollar amounts in thousands):
		Useful Life		January 29,			January 28,
		(Years)		2013			2014
	Nonamortizing:
	Trade names and trademarks			$	73,281		$	72,066
	Amortizing:
	Franchise agreement rights	20		$	1,345		$	1,345
	Acquired trade names and trademarks	20-Feb			9,084			11,312
	Trademarks defense	8			571			668
	Software technology	15			—			1,573
	Non-compete agreements	5-Mar			1,136			1,152
					12,136			16,050
	Accumulated amortization				(2,938	)		(3,725	)
					9,198			12,325
				$	82,479		$	84,391
	Expense included in general and administrative expense related to the amortization of intangible assets was $0.5 million, $0.8 million and $0.8 million for fiscal 2011, fiscal 2012 and fiscal 2013, respectively.
	The weighted average amortization period remaining for intangible assets is 16 years. As of January 28, 2014, amortization expense for intangible assets is expected to be as follows for each of the next five fiscal years (in thousands):
	Fiscal Year
	2014	$	879
	2015	$	852
	2016	$	852
	2017	$	848
	2018	$	843
	No goodwill impairment charges were recognized in fiscal 2011, fiscal 2012 and fiscal 2013.
	During fiscal 2012, the Company recognized an impairment charge in the amount of $2.1 million to reduce the carrying amount of the Mattress Discounters trade name intangible asset acquired in the fiscal 2010 Maggie's Enterprises acquisition. The impairment charge reflects the reduction in the estimated fair value of the intangible trade name asset using the relief from royalty valuation method as a result of the Company's decision in fiscal 2012 to rebrand 20 stores as Mattress Firm during fiscal 2013. No impairment charges related to intangible assets were recognized in fiscal 2011 and fiscal 2013.

Notes_Payable_and_Longterm_Deb

Notes Payable and Long-term Debt	12 Months Ended
	Jan. 28, 2014
Notes Payable and Long-term Debt	'
Notes Payable and Long-term Debt	'
	5. Notes Payable and Long-term Debt
	Notes payable and long-term debt consists of the following (in thousands):
		January 29,		January 28,
		2013		2014
	2012 Senior Credit Facility—term loans	$	226,704	$	198,098
	2012 Senior Credit Facility—revolver borrowings		21,000		21,000
	Equipment financing and other notes payable		5,295		2,110
	Total long-term debt		252,999		221,208
	Less: Current maturities of long-term debt		33,930		3,621
	Long-term debt, net of current maturities	$	219,069	$	217,587
	2012 Senior Credit Facility—On January 18, 2007, Mattress Holding Corp., an indirect consolidated subsidiary of the Company, entered into a credit agreement with UBS Securities LLC and certain of its affiliates and other lenders for a senior secured term loan and revolving credit facility, which was amended and restated on November 5, 2012 and further amended on February 27, 2014 (as amended, the "2012 Senior Credit Facility"). The November 2012 amendment and restatement, among other things, (i) increased the revolving loan commitment from $35 million to $100 million, (ii) extended the maturity date of the revolving credit facility by two years to January 2015, (iii) extended the maturity date of outstanding term loans having an aggregate principal amount of $200 million by two years to January 2016 ("extended term loans"), (iv) increased the interest rate applicable to amounts outstanding under the extended term loans and revolving loans by 1.25%, (v) increased the amount of permitted capital expenditures to $80 million on an annual basis, beginning with capital expenditures incurred during fiscal 2012, and (vi) increased the maximum cumulative amount that Mattress Holding Corp. and its subsidiary guarantors may incur for permitted acquisitions through the extended maturity date. The Company incurred fees in connection with the amendment of approximately $1.5 million. In connection with the November 5, 2012 amendment, term loans in aggregate principal amount of approximately $27 million did not elect to extend the original January 2014 maturity date ("non-extended term loans").
	On February 27, 2014, the Company entered into an amendment of the 2012 Senior Credit Facility. The amendment, among other things, (a) extended the maturity date of the revolving loan by one year to January 2016, (b) increased the incremental term loan facility by $150 million to $200 million, (c) increased the maximum amount the borrower and its subsidiary guarantors may spend in respect of acquisitions, on a per acquisition basis, from $50 million to $75 million, and (d) increased the maximum amount the borrower and its subsidiary guarantors may spend in respect of acquisitions, on an aggregate basis, from $200 million to $350 million.
	Outstanding term borrowings under the 2012 Senior Credit Facility are reported net of an unamortized discount of approximately $0.2 million and none at January 29, 2013 and January 28, 2014, respectively.
	Borrowings under the 2012 Senior Credit Facility bear interest at a rate equal to an applicable margin plus, at the Company's option, either (i) a base rate determined by reference to the highest of (a) the corporate base rate of interest established by the administrative agent and (b) the federal funds effective rate from time to time plus 0.50%, or (ii) the London Interbank Offered Rate, or "LIBOR," determined by reference to the costs of funds for deposits for the interest period relevant to such borrowing adjusted for certain additional costs. The applicable margin percentages for extended term loans are 2.50% for base rate loans and 3.50% for LIBOR loans. The applicable margin percentages for non-extended term loans, which matured and were repaid in January 2014, was 1.25% for base rate loans and 2.25% for LIBOR loans. The applicable margin percentages for revolving loans are 2.50% for base rate loans and 3.50% for LIBOR loans. The weighted average interest rate applicable to outstanding borrowings was 3.8% at both January 29, 2013 and January 28, 2014.
	Outstanding term borrowings under the 2012 Senior Credit Facility are payable in quarterly principal installments of $0.5 million in fiscal 2014 and fiscal 2015. Accrued interest on outstanding borrowings is payable from time to time and no less frequently than quarterly. Furthermore, the Company is subject to an annual mandatory principal prepayment in an amount equal to a portion of "excess cash flow," as defined in the 2012 Senior Credit Facility, payable no later than 120 days after the end of each fiscal year. Such prepayments are first applied to reduce scheduled quarterly principal repayments for the next four quarters in order of maturity and then to reduce future quarterly payments through maturity on a pro-rata basis. The Company made an excess cash flow payment in the amount of $0.8 million on June 1, 2011 with respect to excess cash flows related to fiscal 2010. No excess cash flow payments were required with respect to fiscal 2011, fiscal 2012 and fiscal 2013. There are other mandatory prepayment requirements, subject to certain exceptions, from the net cash proceeds of certain asset sale and casualty and condemnation events, subject to reinvestment rights, from the net cash proceeds of any incurrence of certain debt, other than debt permitted under the 2012 Senior Credit Facility, and from the net cash proceeds of specified issuances of preferred equity securities. No such prepayments were required in fiscal 2011, fiscal 2012, and fiscal 2013. The Company may voluntarily repay outstanding loans under the 2012 Senior Credit Facility at any time without premium or penalty, other than customary "breakage" costs with respect to LIBOR loans.
	The revolving credit facility portion of the 2012 Senior Credit Facility provides Mattress Holding Corp. with up to $100.0 million in outstanding revolving borrowings, with up to $15.0 million of that amount available for the issuance of letters of credit. Outstanding revolving borrowings were $21.0 million at both January 29, 2013 and January 28, 2014. Outstanding revolver borrowings at January 28, 2014 are classified as long-term debt in the accompanying balance sheet as a result of the February 27 2014 amendment, which extended the maturity date of revolving borrowings to January 2016. Outstanding letters of credit on the revolving facility were $1.9 million at January 28, 2014, resulting in $77.1 million of availability for revolving borrowings and up to $13.1 million of that amount available for the issuance of letters of credit.
	The 2012 Senior Credit Facility, subject to certain exceptions, is guaranteed by Mattress Holding Corp's immediate parent entity, Mattress Holdco, Inc., and by each of the existing and future subsidiaries of Mattress Holding Corp. All obligations under the 2012 Senior Credit Facility, and the guarantees of those obligations, are secured by substantially all of the existing and future property and assets of Mattress Holding Corp. and the subsidiaries under the 2012 Senior Credit Facility, and by a pledge of Mattress Holding Corp's capital stock and the capital stock of each of its subsidiaries. Mattress Holding Corp. is subject to certain financial covenants under the agreement principally consisting of maximum debt leverage and minimum interest coverage ratios. Subject to certain restrictions, Mattress Holding Corp. has the ability to exercise equity cure rights, which allow the inclusion of capital contributions received from the Company in the results of operations for the purpose of measuring the maximum debt leverage and minimum interest coverage ratios. In addition, the 2012 Senior Credit Facility places limits on the amounts of annual capital expenditures and contains restrictions on certain transactions with affiliates; prepaying subordinated debt; incurring indebtedness and liens; declaring dividends or redeeming or repurchasing capital stock; making loans and investments; and engaging in mergers, acquisitions, consolidations and asset sales. Mattress Holding Corp. was in compliance with all financial covenants at January 28, 2014.
	Equipment Financing and Other Short-Term Notes Payable—A subsidiary of the Company has an outstanding note payable related to the purchase of mattress specialty retail stores formerly operated by our franchisee, Perfect Mattress in the aggregate principal amount of $2.0 million that bears interest at 7.75% with quarterly principal and interest payments through fiscal 2014.
	A subsidiary of the Company has notes payable for financing of equipment purchases in the amount of $0.1 million that are collateralized by the equipment with carrying amounts that approximate the outstanding principal balances of the related notes payable as of January 28, 2014.
	Future Maturities of Notes Payable and Long-Term Debt—The aggregate maturities of notes payable and long-term debt at January 28, 2014 were as follows (in thousands):
	Fiscal Year
	2014	$	3,621
	2015		217,587
	2016		—
	2017		—
	2018		—
	Thereafter		—
		$	221,208

Income_Taxes

Income Taxes	12 Months Ended
	Jan. 28, 2014
Income Taxes	'
Income Taxes	'
	6. Income Taxes
	Income tax expense (benefit) consists of the following (in thousands):
		Fiscal			Fiscal			Fiscal
		2011			2012			2013
	Current:
	Federal	$	291		$	5,686		$	17,872
	State		2,165			3,881			2,937
			2,456			9,567			20,809
	Deferred:
	Federal		(10,912	)		16,918			10,447
	State		(359	)		213			1,902
			(11,271	)		17,131			12,349
	Total income tax expense (benefit)	$	(8,815	)	$	26,698		$	33,158
	The differences between the effective tax rate reflected in the provision for income taxes on income before income taxes and the statutory federal rate is as follows (in thousands, except for percentages):
		Fiscal			Fiscal			Fiscal
		2011			2012			2013
	Computed tax at 35% of income	$	8,938		$	23,299		$	30,129
	State income taxes, net of federal income tax benefit		2,168			2,670			2,994
	Stock-based compensation		53			14			—
	Change in valuation allowance		(20,050	)		—			—
	Non-deductible items.		—			647			165
	Other		76			68			(130	)
	Total income tax expense (benefit)	$	(8,815	)	$	26,698		$	33,158
	Effective income tax rate		(34.5	)%		40.1	%		38.5	%
	The effective tax rate was 38.5% for the year ended January 28, 2014 compared to 40.1% for the year ended January 29, 2013, and differs primarily as a result of the impact of non-deductible acquisition-related and secondary offering costs in 2012.
	The effective tax rate was 40.1% for the year ended January 29, 2013, compared to (34.5%) for the year ended January 31, 2012, and differs primarily as a result of the Company releasing all of its valuation allowance during fiscal 2011.
	Deferred income taxes reflect the net tax effects of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The significant components of the Company's deferred tax assets and liabilities are as follows (in thousands):
		January 29, 2013						January 28, 2014
		Current			Noncurrent			Current			Noncurrent
	Deferred income tax assets:
	Allowance for doubtful accounts	$	101		$	—		$	410		$	—
	Inventories		1,075			—			1,195			—
	Accrued liabilities		2,925			—			2,682			—
	Noncurrent liabilities		—			7,546			—			9,182
	Net operating loss carryforward		21			4,715			1,025			2,331
			4,122			12,261			5,312			11,513
	Deferred income tax liabilities:
	Nonamortizing intangible assets		—			(27,428	)		—			(26,994	)
	Goodwill		—			(1,131	)		—			(3,682	)
	Other current assets		(412	)		—			(583	)		—
	Amortizable intangible assets		—			(327	)		—			(451	)
	Property and equipment		—			(10,175	)		—			(18,307	)
			(412	)		(39,061	)		(583	)		(49,434	)
	Net deferred income tax assets (liabilities)	$	3,710		$	(26,800	)	$	4,729		$	(37,921	)
	During fiscal 2012, the Company fully utilized the remaining net operating loss carryforwards generated in prior years to reduce a significant portion of federal and state current income tax requirements. Additional net operating loss carryforwards were inherited in the acquisition of MGHC Holding Corporation during fiscal 2012 and, after application of Section 382 of the Internal Revenue Code of 1986 as amended, are limited to an average use of $2.8 million per year over the next four years. The Company had approximately $9.1 million of remaining net operating loss carryforwards at January 28, 2014 from the MGHC Holding Corporation acquisition that will begin expiring in fiscal 2029 if not utilized to offset future taxable income.
	The Company has an intangible asset for the Mattress Firm trade name that arose from an acquisition prior to December 15, 2008. The intangible asset has a tax basis that generates amortization for tax purposes, for which there is no corresponding expense for financial reporting purposes since the asset has an indefinite life and is non-amortizable. The tax benefit from the amortization of the intangible asset, a portion which was suspended in prior year net operating losses and was realized with the utilization of net operating loss carryforwards during fiscal 2012, was recorded as a direct reduction of the financial reporting carrying value of intangible assets in the amount of $7.3 million and $1.2 million during fiscal 2012 and 2013, respectively. Future tax-basis amortization benefits of approximately $0.4 million at January 28, 2014 will continue to be recorded as reductions of the carrying value of the intangible asset as the tax benefits are realized.
	The Company evaluates the realizability of its deferred tax assets on a quarterly basis. The Company performed an analysis of all available evidence, both positive and negative, consistent with the provisions of ASC 740-10-30-17 and determined that it was more likely than not that the deferred tax assets would be realized for each quarterly evaluation during fiscal 2013.
	The Company and its subsidiaries are included in a consolidated income tax return in the U.S. federal jurisdiction and file separate income tax returns in several states. As of January 28, 2014, open tax years in federal and some state jurisdictions date back to October 2002 due to the taxing authorities' ability to adjust operating loss carryforwards. The Company and its subsidiaries are not currently undergoing an income tax examination in any jurisdiction.
	In the normal course of business the Company provides for uncertain tax positions and the related interest and penalties and adjusts its unrecognized tax benefits and accrued interest and penalties accordingly. A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):
	Balance at February 1, 2011	$	369
	Increases related to prior year tax positions		4
	Balance at January 31, 2012		373
	Increases related to prior year tax positions		12
	Balance at January 29, 2013		385
	Change		—
	Balance at January 28, 2014	$	385
	As of January 29, 2013 and January 28, 2014, approximately $0.4 million of the unrecognized tax benefits would impact the Company's provision for income taxes and effective tax rate if recognized. During the next fiscal year, unrecognized tax benefits are expected to remain unchanged.
	The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. There was no and less than $0.1 million accrued interest related to uncertain tax positions as of January 29, 2013 and January 28, 2014, respectively.
	The determination of the consolidated provision for income taxes, deferred tax assets and liabilities and related valuation allowance requires management to make judgments and estimates. Although management believes that its tax estimates are reasonable, the ultimate tax determination involves significant judgments that could become subject to audit by tax authorities in the ordinary course of business, as well as the generation of sufficient future taxable income.
	On September 13, 2013, the IRS issued the final, revised Tangible Property Repair Regulations for IRC Sections 162(a) and 263(a) which modify and supersede the Temporary Regulations that were issued on December 23, 2011. In addition, the IRS also released new proposed regulations for dispositions of tangible property under IRC Section 168. These final and proposed regulations are effective for tax years beginning January 1, 2014. The Company assessed the applicability of the regulations and concluded there was no significant impact to the tax basis of the Company's fixed assets.

Prepaid_Expenses_and_Other_Cur

Prepaid Expenses and Other Current Assets	12 Months Ended
	Jan. 28, 2014
Prepaid Expenses and Other Current Assets	'
Prepaid Expenses and Other Current Assets	'
	7. Prepaid Expenses and Other Current Assets
	Prepaid expenses and other current assets consist of the following (in thousands):
		January 29,		January 28,
		2013		2014
	Prepaid income taxes	$	—	$	7,484
	Prepaid advertising		1,096		1,327
	Prepaid point-of-purchase inventory		450		1,171
	Prepaid special event space rental		1,141		1,064
	Prepaid computer software and hardware services		559		976
	Prepaid insurance		900		961
	Prepaid music royalty fees		250		292
	Prepaid rent		13,809		165
	Other		650		2,908
		$	18,855	$	16,348

Accrued_Liabilities_and_Other_

Accrued Liabilities and Other Noncurrent Liabilities	12 Months Ended
	Jan. 28, 2014
Accrued Liabilities and Other Noncurrent Liabilities	'
Accrued Liabilities and Other Noncurrent Liabilities	'
	8. Accrued Liabilities and Other Noncurrent Liabilities
	The Company estimates certain liabilities in an effort to recognize those expenses in the period incurred. The most significant estimates relate to employee wages, payroll taxes and withholdings, product warranty returns (see Note 1) and insurance-related expenses, significant portions of which are self-insured related to workers' compensation and employee health insurance.
	Accrued liabilities consist of the following (in thousands):
		January 29,		January 28,
		2013		2014
	Employee wages, payroll taxes and withholdings	$	12,199	$	11,184
	Sales and property tax		6,792		7,777
	Unbilled advertising		6,759		4,864
	Accrued construction in-progress costs		1,960		4,079
	Sales returns and exchanges		1,485		1,996
	Product warranty returns		1,735		1,994
	Accrued employee compensated absences		1,685		1,906
	Accrued interest		1,781		1,409
	Insurance		701		1,004
	Income tax payable		293		—
	Other		5,716		6,222
		$	41,106	$	42,435
	Other noncurrent liabilities consist of the following (in thousands):
		January 29,		January 28,
		2013		2014
	Deferred lease liabilities	$	46,789	$	53,521
	Deferred vendor incentives		13,653		14,333
	Product warranty returns, less current portion		2,044		2,807
	Other		1,138		2,431
		$	63,624	$	73,092

Stockholders_Equity

Stockholders' Equity	12 Months Ended
	Jan. 28, 2014
Stockholders' Equity	'
Stockholders' Equity	'
	9. Stockholders' Equity
	Dividends
	As a holding company, the ability of Mattress Firm Holding Corp. to pay dividends is limited by its ability to receive dividends or distributions from its subsidiaries. The 2012 Senior Credit Facility imposes restrictions on Mattress Holding Corp. and its subsidiary guarantors with respect to the payment of dividends to Mattress Firm Holding Corp. As of January 29, 2013 and January 28, 2014, the net assets of Mattress Holding Corp. subject to such restrictions under the 2012 Senior Credit Facility were $253.4 million and $306.3 million, respectively. Since inception of Mattress Firm Holding Corp. no dividends have been paid to its stockholders.
	Common Stock
	On November 3, 2011, the Company's board of directors approved an increase in the number of authorized shares of the Company's common stock to 120,000,000 and a 227,058-for-one forward stock split of the Company's common stock, with no corresponding change to the par value. All common share numbers and per share amounts for all periods presented have been adjusted retroactively.
	As further described in Note 1, the Company completed an initial public offering of 6,388,888 shares of common stock on November 23, 2011 at $19 per share, resulting in $110.4 million of net proceeds after deducting underwriting discounts and commissions of $8.5 million and $2.5 million of offering related costs. In addition, as further described in Notes 1 and 13, the Company issued an aggregate of 4,979,988 shares of common stock in the conversion of PIK Notes and Convertible Notes in connection with the completion of the offering.
	On October 10, 2012, the Company completed the secondary offering of 5,435,684 shares of common stock by certain selling shareholders. The Company did not sell any shares of common stock in the offering and did not receive any proceeds from the sale. The Company incurred approximately $1.9 million in costs related to the offering.
	Common Stock Reserved for Future Issuance
	As further described in Note 15, approximately 4,206,000 shares of common stock are reserved for issuances under the 2011 Omnibus Incentive Plan. As of January 28, 2014, there were 2,427,502 shares available for future grants under the 2011 Omnibus Incentive Plan.
	Earnings per Share
	Basic net income per common share is computed by dividing the net income applicable to common shares by the weighted average number of common shares outstanding during the period. Diluted net income per common share is computed by dividing net income by the weighted average number of common shares outstanding during the period, adjusted to reflect potentially dilutive securities using the treasury stock method for stock option awards. Diluted net income per common share adjusts basic net income per common share for the effects of stock options and other potentially dilutive financial instruments only in the periods in which such effect is dilutive.
	The following table presents a reconciliation of the weighted average shares outstanding used in the earnings per share calculations:
		Fiscal		Fiscal		Fiscal
		2011		2012		2013
	Basic weighted average shares outstanding		24,586,274		33,770,779		33,870,461
	Effect of dilutive securities:
	Stock options		—		76,669		226,508
	Restricted shares		—		5,828		34,487
	Diluted weighted average shares outstanding		24,586,274		33,853,276		34,131,456
	Diluted net income per common share for fiscal 2011, fiscal 2012 and fiscal 2013 excludes stock options for the purchase of 1,223,874, 105,148 and 323,909 shares, respectively, of common stock as their inclusion would be anti-dilutive. Diluted net income per common share for fiscal 2013 excludes non-vested restricted stock granted of 78,465 shares as their inclusion would be anti-dilutive.
	Certain stock option and restricted stock awards contain vesting conditions based on specified stock price targets for the Company's common stock as measured at each of the annual vesting dates ("market-based awards"). The Company includes such market-based awards in the determination of dilutive weighted average shares outstanding under the treasury stock method when, as of the date of determination, the specified stock price targets are met and the common stock shares pursuant to those awards become contingently issuable. Accordingly, the determination of diluted weighted average shares outstanding excludes, as of the date of determination, stock options for the purchase of 436,001 and 141,687 shares of common stock for fiscal 2012 and fiscal 2013, respectively, and excludes 72,006 shares of non-vested restricted stock for fiscal 2013.

Commitments_and_Contingencies

Commitments and Contingencies	12 Months Ended
	Jan. 28, 2014
Commitments and Contingencies	'
Commitments and Contingencies	'
	10. Commitments and Contingencies
	The Company conducts the majority of its operations from leased store and warehouse facilities pursuant to non-cancellable operating lease agreements with initial terms generally ranging from five to 15 years. Certain leases include renewal options generally ranging from one to five years and contain certain rent escalation clauses. Most leases require the Company to pay its proportionate share of the property tax, insurance and maintenance expenses of the property. Certain leases provide for contingent rentals based on sales volumes; however, incremental rent expense resulting from such arrangements are accrued for those stores expected to surpass the sales threshold subject to their respective lease agreements.
	Total expense incurred under operating leases, consisting of base rents and other expenses (comprised primarily of common area maintenance, property tax, and insurance), is as follows (in thousands):
		Base		Other		Total Lease
		Rents		Expense		Expense
	Fiscal 2011	$	76,108	$	16,879	$	92,987
	Fiscal 2012	$	111,785	$	25,611	$	137,396
	Fiscal 2013	$	139,444	$	32,025	$	171,469
	Future minimum lease payments under operating leases as of January 28, 2014, related to properties operated by the Company is as follows (in thousands):
	Fiscal Year
	2014		134,622
	2015		119,684
	2016		96,568
	2017		76,313
	2018		59,621
	Thereafter		182,901
		$	669,709
	The Company remains directly and contingently obligated under lease agreements related to leased properties no longer operated by the Company. In certain instances, the Company has entered into assignment and sublease agreements with third parties, although the Company remains contingently liable with respect to future lease obligations for such leased properties. Future minimum lease payments under operating leases as of January 28, 2014, associated with properties no longer operated by the Company, and the related future sublease rentals is as follows (in thousands):
	Fiscal Year	Company's		Sublease
		Commitment		Rentals
	2014		286		270
	2015		262		253
	2016		268		258
	2017		250		241
	2018		—		—
	Thereafter		—		—
		$	1,066	$	1,022
	As of January 28, 2014, the Company guarantees and is primarily liable for approximately $0.8 million in future lease commitments through November 30, 2017 with respect to a real estate lease of a franchisee.
	The Company has contracts related to sponsorships and space rentals at special event venues, with future minimum commitments as of January 28, 2014 of $1.5 million and $0.4 million for fiscal 2014 and fiscal 2015, respectively.
	The Company is subject to legal proceedings and claims that arise in the ordinary course of business. Management does not believe that the outcome of any of those matters will have a material adverse effect on the Company's financial position, results of operations or cash flows.

Concentration_Risk

Concentration Risk	12 Months Ended
	Jan. 28, 2014
Concentration Risk	'
Concentration Risk	'
	11. Concentration Risk
	Financial instruments that potentially subject the Company to concentrations of risk are primarily cash and cash equivalents and accounts receivable. Information with respect to the credit risk associated with accounts receivable is described in Note 1.
	The Company places its cash deposits with financial institutions. At times, such amounts may be in excess of the federally insured limits. Management believes the financial strength of the financial institutions minimizes the credit risk related to the Company's deposits.

Related_Party_Transactions

Related Party Transactions	12 Months Ended
	Jan. 28, 2014
Related Party Transactions	'
Related Party Transactions	'
	12. Related Party Transactions
	Prior to the completion of the initial public offering on November 23, 2011, the Company had outstanding debt with parties that own equity interests in Mattress Holdings LLC and certain affiliates of those equity investors, consisting of the 2009 Loan Facility, PIK Notes and Convertible Notes (collectively, "Related Party Debt"). Interest accrued on Related Party Debt was added to the outstanding principal amount of debt. In connection with the completion of the initial public offering, the total outstanding obligations of Related Party Debt was paid off with net proceeds from the offering or were converted to shares of the Company's common stock. Prior to the completion of the initial public offering the aggregate outstanding borrowings on Related Party Debt was $188.0 million at November 23, 2011. Interest expense on Related Party Debt included in the results of operations totaled $20.6 million in fiscal 2011.
	2009 Loan Facility—On January 18, 2007, Mattress Holding Corp. entered into a financing agreement with a group of institutional investors that also own equity interests in Mattress Holdings, LLC, for a senior subordinated loan facility for term borrowings in the original amount of $120.0 million. The financing agreement was amended on February 16, 2007, which included a prepayment of the original borrowing in the amount of $40.0 million (the "2007 Subordinated Loan Facility"). The 2007 Subordinated Loan Facility was originally guaranteed by each existing subsidiary of Mattress Holding Corp. and its immediate parent Mattress Holdco, Inc. ("Mattress Holdco"). On March 20, 2009, Mattress Intermediate Holdings, Inc. ("Mattress Intermediate"), an indirect parent of Mattress Holding Corp. and a direct subsidiary of Mattress Firm Holding Corp., assumed all obligations of Mattress Holding Corp. in respect of the 2007 Subordinated Loan Facility, including accrued interest through such date, and the obligations and guarantees of Mattress Holding Corp., Mattress Holdco and their respective subsidiaries were released and discharged. In connection therewith, the 2007 Subordinated Loan Facility was amended ("2009 Loan Facility").
	On July 19, 2011, the Company made a voluntary prepayment of $40.0 million under the 2009 Loan Facility. On November 23, 2011 the Company used $88.8 million of the net proceeds from the initial public offering to repay in full all amounts outstanding under the 2009 Loan Facility. In connection with the voluntary prepayments, the Company recognized a loss on debt extinguishment in the amount of $5.7 million during fiscal 2011.
	PIK Notes—At various times from October 24, 2007 through May 20, 2009, Mattress Firm Holding Corp. issued paid-in-kind notes ("PIK Notes") to certain equity investors of Mattress Holdings, LLC and certain affiliates of those equity investors. The proceeds from each separate issuance were contributed to the equity of Mattress Holding Corp. for various purposes. Under the terms issued, the PIK Notes would mature at various dates between October 24, 2012 and March 19, 2015.
	On November 23, 2011, in connection with the consummation of the initial public offering, (1) the Company used $4.6 million of the net proceeds from the initial public offering to repay in full the Company's PIK Notes that did not convert into shares of the Company's common stock upon the completion of the initial public offering and (2) the aggregate remaining principal and accrued interest balance of $52.7 million were converted into 2,774,035 shares the Company's common stock at a price per share equal to the initial public offering price of $19.00 per common share.
	Convertible Notes—On July 19, 2011, the Company issued convertible notes in an aggregate principal amount of $40.2 million ("Convertible Notes") to certain equity investors of Mattress Holdings, LLC and certain affiliates of those equity investors. The Convertible Notes bore interest at a rate of 12%, payable annually on July 18 of each year through the addition of the accrued interest to the outstanding principal balance of the notes. The Convertible Notes were to mature on July 18, 2016, although the Company was permitted to prepay the Convertible Notes, in whole or in part, at any time without premium or penalty. The Convertible Notes did not contain any financial or operating covenants. Pursuant to an automatic conversion feature, on November 23, 2011, in connection with the consummation of the initial public offering, the Convertible Notes with an aggregate principal and accrued interest balance of $41.9 million converted into 2,205,953 shares of common stock at a price per share equal to the initial public offering price of $19.00 per common share.
	Management Fees
	The Company incurred management fees and other direct expenses from affiliates of J.W. Childs under the terms of a management agreement prior to the termination of the agreement on November 23, 2011. Beginning on March 20, 2009, and continuing until the termination of the agreement, the Company was not required to pay accrued management fees until such time as the Company began making interest payments related to the outstanding amounts under the then existing credit facility. Interest on the outstanding balance of accrued management fees accrued at a rate of 16%, and all accrued interest was added to the outstanding balance of accrued management fees. On November 23, 2011, the management agreement was terminated in connection with Company's initial public offering, and $1.6 million of the net proceeds raised in the offering were used to pay the outstanding balance of accrued management fees, including accrued interest, and a management agreement termination fee of $0.4 million.

Retirement_Plans

Retirement Plans	12 Months Ended
	Jan. 28, 2014
Retirement Plans	'
Retirement Plans	'
	13. Retirement Plans
	The Company sponsors a 401(k) defined contribution plan (the "Retirement Plan") that covers substantially all employees. Participants may elect to defer a percentage of their salary, subject to annual limitations imposed by the Internal Revenue Code. The Company makes matching contributions at its discretion.
	Approximate matching contributions and other expenses related to the Retirement Plan were as follows (in thousands):
	Fiscal 2011	$	534
	Fiscal 2012	$	816
	Fiscal 2013	$	911
	The Company also sponsors an executive nonqualified deferred compensation plan. Participants may elect to defer a percentage of their earned wages to the plan. The Company may, at its discretion, provide matching and profit-sharing contributions under this plan. The Company has not elected to make any discretionary contributions. The plan assets and related deferred compensation liability included in other assets and other noncurrent liabilities at January 29, 2013 and January 28, 2014, were approximately $1.1 million and $1.4 million, respectively. The plan assets are held within a rabbi trust and are restricted from Company access.

StockBased_Compensation

Stock-Based Compensation	12 Months Ended
	Jan. 28, 2014
Stock-Based Compensation	'
Stock-Based Compensation	'
	14. Stock-Based Compensation
	2011 Omnibus Incentive Plan—On November 3, 2011, the Company's board of directors and shareholders adopted the Mattress Firm Holding Corp. 2011 Omnibus Incentive Plan to provide for the grant of equity-based awards to Company employees, directors and other service providers. A total of 4,206,000 shares of the Company's common stock were reserved for grants under the 2011 Omnibus Incentive Plan. There were 2,427,502 shares available for future grants under the stock incentive plan as of January 28, 2014.
	Stock Options—A portion of the stock options granted to the Company's employees are subject to time-based vesting schedules, while the remaining portion of the stock options are subject to market-based vesting schedules, with such vesting based on specified stock price targets. The exercise price of the options is based upon the closing market price per share of the Company's common stock on the date of grant, and the options have a term of 10 years.
	The following table summarizes the stock option grants, exercises, and forfeitures for fiscal 2011, fiscal 2012, and fiscal 2013 (in thousands, except per share amounts):
		Fiscal 2011						Fiscal 2012					Fiscal 2013
		Stock			Weighted			Stock			Weighted		Stock			Weighted
		Options			Average			Options			Average		Options			Average
					Exercise Price						Exercise Price					Exercise Price
					Per Share						Per Share					Per Share
	Outstanding, beginning of fiscal year		—		$	—			1,224		$	19		1,250		$	19.86
	Granted(a)		1,248		$	19			105		$	29.26		236		$	38.63
	Exercised(b)		—		$	—			(27	)	$	19		(159	)	$	19.79
	Forfeited		(24	)	$	19			(52	)	$	19		(36	)	$	19
	Outstanding, end of fiscal year(c)		1,224		$	19			1,250		$	19.86		1,291		$	23.32
	Exercisable, end of fiscal year(d)		—		$	—			246		$	19		361		$	19.33
	(a)
	The weighted average grant date fair value of stock options granted during fiscal 2011, fiscal 2012 and fiscal 2013 was $8.50, $14.10 and $18.44, respectively.
	(b)
	The aggregate intrinsic value of stock options exercised during fiscal 2012 and 2013 was $0.2 million and $3.1 million, respectively. The weighted average market price of shares exercised during fiscal 2012 and fiscal 2013 was $26.52 and $39.61, respectively.
	(c)
	Stock options outstanding as of January 28, 2014 have a weighted average remaining contractual term of 8.09 years and an aggregate intrinsic value of $24.0 million based on the market value of the Company's common stock on January 28, 2014.
	(d)
	Stock options exercisable as of January 28, 2014 have a weighted average remaining contractual term of 7.83 years and an aggregate intrinsic value of $8.2 million based on the market value of the Company's common stock on January 28, 2014.
	Future vesting dates on the stock options range from April 24, 2014 to April 24, 2018, and expiration dates range from November 17, 2021 to September 4, 2023 at exercise prices and average contractual lives as follows:
	Range of Exercise Prices	Outstanding as			Weighted			Weighted			Exercisable as		Weighted			Weighted
		of 1/28/14			Average			Average			of 1/28/14		Average			Average
		(in thousands)			Remaining			Exercise			(in thousands)		Remaining			Exercise
					Contractual			Price					Contractual			Price
					Life (in years)								Life (in years)
	Time Based
	$19.00 - $29.26		527			7.88		$	19.95			156		7.84		$	19.44
	$36.84 - $41.25		166			9.45		$	39.39			—		—			—
	Market Based
	$19.00 - $29.26		528			7.73		$	19.86			205		7.83		$	19.24
	$36.84 - $41.25		70			9.24		$	36.84			—		—			—
	The Company accounts for employee stock options under the fair value method of accounting using a Black-Scholes methodology to measure time-based option fair value at the date of grant and a Monte Carlo Simulation approach to measure market-based option fair value at the date of grant. The fair value of the stock options at the date of grant is recognized as expense over the vesting term, which represents the requisite service period.
	The following assumptions were used to calculate the fair value of the Company's time-based stock options on the date of grant utilizing the Black-Scholes option pricing model:
		Fiscal			Fiscal			Fiscal
		2011			2012			2013
	Weighted average expected life (in years)		6.5			6.5		6.25 - 6.50
	Volatility factor		55	%		60	%	60%
	Dividend yield		0	%		0	%	0%
	Risk-free interest rate		1.28	%		1.02	%	1.02% - 2.13%
	The following assumptions were used to calculate the fair value of the Company's market-based stock options on the grant date utilizing a Monte Carlo Simulation approach:
		Fiscal			Fiscal			Fiscal
		2011			2012			2013
	Suboptimal exercise factor		2.5x			2.5x			2.5x
	Volatility factor		55	%		60	%		60	%
	Dividend yield		0	%		0	%		0	%
	Risk-free interest rate		1.28	%		1.02	%		1.02	%
	The Company bases its expected option life on the expected exercise and termination behavior of the option holders and an appropriate model of the Company's future stock price. The expected volatility assumption is derived from the historical volatility of similar companies' common stock over the most recent period commensurate with the estimated expected life of the Company's stock options, combined with other relevant factors. The dividend yield is the annual rate of dividends per share over the exercise price of the option as of the grant date.
	For fiscal 2011, fiscal 2012 and fiscal 2013, the Company recognized $0.4 million, $2.4 million and $2.9 million, respectively, of compensation expense associated with stock option awards in general and administrative expenses in the consolidated statement of operations. The Company did not capitalize any equity-based compensation costs related to stock options during fiscal 2011, fiscal 2012 and fiscal 2013.
	As of January 28, 2014, the Company estimates that a total of approximately $8.1 million of currently unrecognized forfeiture adjusted compensation expense will be recognized over a weighted average period of 2.84 years for unvested stock option awards issued and outstanding.
	Restricted Stock—The Company grants restricted stock to certain employees and to non-employee independent directors. A portion of the restricted stock granted to the Company's employees is subject to time-based vesting schedules, while the remaining portion of the restricted stock is subject to market-based vesting schedules, with such vesting based on specified stock price targets.
	The following table summarizes the restricted stock grants, vesting, and forfeitures for fiscal 2011, fiscal 2012, and fiscal 2013 (in thousands, except per share amounts):
		Fiscal 2012						Fiscal 2013
		Restricted			Weighted			Restricted			Weighted
		Shares			Average			Shares			Average
					Fair Value						Fair Value
	Outstanding, beginning of fiscal year		—		$	—			139		$	29.1
	Granted(a)		139		$	29.1			159		$	30.45
	Vested(b)		—		$	—			(49	)	$	29.24
	Unvested, end of fiscal year		139		$	29.1			249		$	29.93
(a)
The total grant-date fair value of restricted stock awards granted during fiscal 2012 and fiscal 2013 was $4.0 million and $4.8 million, respectively.
(b)
The total fair value of awards vested during fiscal 2013 was $1.6 million.
The Company accounts for restricted stock under the fair value method of accounting using the closing market price per share of the Company's stock to measure time-based restricted stock fair value at the date of grant and a Monte Carlo Simulation approach to measure market-based restricted stock fair value at the date of grant. The fair value of the restricted stock at the date of grant is recognized as expense over the vesting term, which represents the requisite service period.
The following assumptions were used to calculate the fair value of the Company's market-based restricted stock on the grant date utilizing a Monte Carlo Simulation approach:
	Fiscal 2013
Weighted average expected life (in years)		4
Volatility factor		40	%
Dividend yield		0	%
Risk-free interest rate		1.32	%
For fiscal 2012 and fiscal 2013, the Company recognized $0.5 million and $1.9 million, respectively, of compensation expense associated with restricted stock awards in general and administrative expenses in the consolidated statement of operations. The Company did not capitalize any equity-based compensation costs related to restricted stock awards during fiscal 2012 and fiscal 2013.
As of January 28, 2014, the Company estimates that a total of approximately $6.1 million of currently unrecognized forfeiture adjusted compensation expense will be recognized over a weighted average period of 2.49 years for unvested restricted stock awards.
Class B Units—Mattress Holdings, LLC, the former parent of Mattress Firm Holding Corp., established a class of equity ownership units ("Class B Units") that were issued primarily to employees of the Company for future services at the discretion of the board of managers of Mattress Holdings, LLC. The previously issued and unforfeited Class B Units remained outstanding until the shares of common stock of Mattress Firm Holding Corp. held by Mattress Holdings, LLC were distributed to its unit holders, including holders of Class B Units, on September 27, 2012, in connection with the pending dissolution of Mattress Holdings, LLC.
The method used by the Company to estimate the fair value of Class B Units granted in prior years was based upon a two-step process as of the date of each award. The first step involved valuation of the Company and the related after-debt value attributable to the equity owners.
The Company's fair value for grants of Class B Unit awards was based upon a composite of values determined by a market approach, using both market multiple and comparable transaction methodologies, and a discounted cash flow methodology. The second step to valuing Class B Units involved the allocation of the total equity value determined on each grant date among the Class B Units and other equity holders using a probability-weighted expected return methodology. Under this method, the allocation of equity value to Class B units was determined for a number of possible outcomes, with each outcome weighted based upon management's estimate of the likelihood of such outcome. The outcomes considered were: (1) ongoing operations without a liquidity Event, (2) liquidity Event resulting from a merger or sale to another party, (3) liquidity Event resulting from an initial public offering of the Company's common stock and (4) a distressed sale.
The fair value of the Class B Unit awards, net of estimated forfeitures, was recognized as expense over terms that ranged from 2.5 years to 2.9 years, which were based upon the timing and weighting of the expected outcomes derived from the fair value calculation. Stock-based compensation expense (benefit) recognized in the consolidated results of operations related to the Class B Units was approximately $0.2 million, less than $0.1 million and none during fiscal 2011, fiscal 2012 and fiscal 2013, respectively. No income tax benefits were recognized by the Company with respect to the issuance and subsequent vesting of Class B Units.
There were no unvested Class B Units in fiscal 2013. A summary of the status of unvested Class B Units and changes during fiscal 2012 is as follows (unit amounts in thousands):
	Fiscal 2012
	Class B Units			Weighted Average
				Grant-Date
				Fair Value
Unvested, beginning of fiscal year		1,277		$	0.98
Vested		(1,277	)	$	0.98
Unvested, end of fiscal year		—		$	—
The total fair value of Class B Units, as determined on the respective grant dates, was approximately $1.3 million and none for Class B Units that vested during fiscal 2012 and fiscal 2013, respectively.

Supplemental_Statement_of_Cash

Supplemental Statement of Cash Flow Information	12 Months Ended
	Jan. 28, 2014
Supplemental Statement of Cash Flow Information	'
Supplemental Statement of Cash Flow Information	'
	15. Supplemental Statement of Cash Flow Information
	Supplemental information to the statement of cash flows is as follows (in thousands):
		Fiscal		Fiscal		Fiscal
		2011		2012		2013
	Interest paid	$	7,512	$	8,052	$	11,255
	Taxes paid	$	2,490	$	11,406	$	28,612
	Unpaid liabilities for capital expenditures	$	3,160	$	3,577	$	6,276
	Noncash Investing and Financing Activities—Assets acquired, liabilities assumed and debt issued in connection with business combinations are described in Note 2. Noncash interest expense including amounts accrued in other noncurrent liabilities and added to the outstanding principal balance of the 2009 Loan Facility, PIK Notes and Convertible Notes totaled $20.6 million for fiscal 2011.
	On November 23, 2011, in connection with the initial public offering, the PIK Notes and Convertible Notes were either repaid or converted into shares of the Company's common stock. As a result of the transaction, $90.7 million in debt and $3.9 million in accrued interest was converted to the Company's common stock.
	In December 2012, the Company determined the final post closing adjustment to the purchase price of the Mattress X-Press acquisition, which resulted in a $2.6 million reduction in the purchase price that was settled through direct offsets of the Company's quarterly payment obligations on seller notes issued in connection with the acquisition.

Quarterly_Results_of_Operation

Quarterly Results of Operations (Unaudited)	12 Months Ended
	Jan. 28, 2014
Quarterly Results of Operations (Unaudited)	'
Quarterly Results of Operations (Unaudited)	'
	16. Quarterly Results of Operations (Unaudited)
		1st Quarter				2nd Quarter				3rd Quarter					4th Quarter
		FY 2012		FY 2013		FY 2012		FY 2013		FY 2012		FY 2013			FY 2012		FY 2013
	Net sales	$	209,814	$	275,957	$	262,018	$	302,541	$	277,259	$	326,233		$	258,246	$	312,081
	Cost of sales		127,272		171,515		159,854		182,096		167,173		200,267			160,273		197,609
	Gross profit from retail operations		82,542		104,442		102,164		120,445		110,086		125,966			97,973		114,472
	Franchise fees and royalty income		1,205		1,249		1,327		1,438		1,490		1,655			1,374		1,275
			83,747		105,691		103,491		121,883		111,576		127,621			99,347		115,747
	Operating expenses:
	Sales and marketing expenses		49,128		63,731		66,564		75,768		67,475		74,605			62,388		75,429
	General and administrative expenses		16,630		19,169		19,248		19,749		20,868		21,225			16,894		22,821
	Intangible asset impairment charge		—		—		—		—		—		—			2,100		—
	Loss (gain) on store closings and impairment of store assets		17		261		54		483		196		(5	)		783		760
	Total operating expenses		65,775		83,161		85,866		96,000		88,539		95,825			82,165		99,010
	Income from operations		17,972		22,530		17,625		25,883		23,037		31,796			17,182		16,737
	Other income:
	Interest expense, net		2,074		2,847		2,214		2,795		2,097		2,543			2,862		2,679
	Income before income taxes		15,898		19,683		15,411		23,088		20,940		29,253			14,320		14,058
	Income tax expense		6,162		7,674		5,326		8,965		8,484		11,117			6,726		5,402
	Net income	$	9,736	$	12,009	$	10,085	$	14,123	$	12,456	$	18,136		$	7,594	$	8,656
	Basic net income per common share	$	0.29	$	0.36	$	0.3	$	0.42	$	0.37	$	0.54		$	0.22	$	0.26
	Diluted net income per common share	$	0.29	$	0.35	$	0.3	$	0.41	$	0.37	$	0.53		$	0.22	$	0.25
	Due to the method of calculating weighted average common shares outstanding, the sum of the quarterly per share amounts may not equal net earnings per common share attributable to common shareholders for the respective years.

Subsequent_Events

Subsequent Events	12 Months Ended
	Jan. 28, 2014
Subsequent Events	'
Subsequent Events	'
	17. Subsequent Events
	On February 27, 2014, Mattress Holding Corp., an indirect subsidiary of the Company, entered into an amendment of the 2012 Senior Credit Facility, as further described in Note 5.
	On March 3, 2014 the Company completed the acquisition of the leasehold interests, store assets, distribution center assets and related inventories, and assumed certain liabilities of Yotes, Inc. ("Yotes"), a franchisee of the Company, relating to the operation of 34 mattress specialty retail stores located in Colorado and Kansas for a total purchase price of approximately $15.0 million, subject to customary adjustments.
	On March 3, 2014 we completed the acquisition of leasehold interests and store assets, and assumed certain liabilities, of Southern Max LLC ("Southern Max"), a franchisee of the Company, relating to the operations of three mattress specialty retail stores located in Virginia for a total purchase price of approximately $0.5 million, subject to customary adjustments.
	On March 7, 2014, the Company entered into an agreement to purchase one hundred percent of the outstanding partnership interests in Sleep Experts Partners, L.P. ("Sleep Experts"), which operates approximately 56 mattress specialty retail stores in Texas under the brand Sleep Experts. The purchase price payable by the Company for the partnership interests is approximately $65 million, subject to working capital and other customary purchase price adjustments. As contemplated under the purchase agreement, $3.3 million of the purchase price will be delivered in the form of shares of common stock, par value $0.01 per share, of Mattress Firm Holding Corp. having an equivalent aggregate value, as calculated in accordance with the terms of the purchase agreement. The closing of the acquisition remains subject to customary closing conditions and is currently expected to occur during the Company's first fiscal quarter ending April 29, 2014.
	The Company funded the cash requirements of the Yotes and Southern Max acquisitions using cash reserves and revolver borrowings. The Company expects to raise approximately $100 million of incremental term borrowings under the 2012 Senior Credit Facility to fund the cash requirements of the Sleep Experts acquisition and to pay down outstanding revolver borrowings. The new incremental term borrowings will mature in January 2016 and are expected to be subject to the same interest rate as the currently outstanding incremental borrowings under the 2012 Senior Credit Facility.

SCHEDULE_ICONDENSED_FINANCIAL_

SCHEDULE I-CONDENSED FINANCIAL INFORMATION OF MATTRESS FIRM HOLDING CORP. (PARENT COMPANY)	12 Months Ended
	Jan. 28, 2014
SCHEDULE I-CONDENSED FINANCIAL INFORMATION OF MATTRESS FIRM HOLDING CORP. (PARENT COMPANY)	'
SCHEDULE I-CONDENSED FINANCIAL INFORMATION OF MATTRESS FIRM HOLDING CORP. (PARENT COMPANY)	'
	SCHEDULE I—CONDENSED FINANCIAL INFORMATION OF
	MATTRESS FIRM HOLDING CORP.
	(PARENT COMPANY)
	BALANCE SHEETS
		January 29,			January 28,
		2013			2014
		(in thousands, except
		share amounts)
	Assets
	Cash and cash equivalents	$	11,180			14,774
	Investment in subsidiary		253,435			306,340
	Total assets	$	264,615		$	321,114
	Liabilities and Stockholder's Equity
	Current liabilities	$	—			548
	Total liabilities		—			548
	Commitments and contingencies
	Common stock, $0.01 par value; 120,000,000 shares authorized; 33,795,630 shares issued and outstanding at January 29, 2013; and 34,002,981 and 33,990,381 shares issued and outstanding at January 28, 2014, respectively		338			340
	Additional paid-in capital		362,202			365,227
	Accumulated deficit		(97,925	)		(45,001	)
	Total stockholder's equity		264,615			320,566
	Total liabilities and stockholder's equity	$	264,615		$	321,114
	STATEMENTS OF OPERATIONS
		Fiscal 2011			Fiscal 2012			Fiscal 2013
		(in thousands)
	Equity in undistributed earnings of subsidiary	$	32,448		$	39,871		$	52,905
	Interest expense (income), net		6,912			—			(19	)
	Income before income taxes		25,536			39,871			52,924
	Income tax benefit		(8,815	)		—			—
	Net income	$	34,351		$	39,871		$	52,924
	STATEMENTS OF CASH FLOWS
		Fiscal 2011			Fiscal 2012			Fiscal 2013
		(in thousands)
	Cash flows from operating activities:
	Net income	$	34,351		$	39,871		$	52,924
	Adjustments to reconcile net loss to net cash provided by operating activities:
	Equity in earnings of subsidiary		(32,448	)		(39,871	)		(52,905	)
	Deferred income tax benefit		(11,407	)		(18,471	)		—
	Amortization of deferred issuance costs		37			—			—
	Loss from debt extinguishment		51			—			—
	Effects of changes in operating assets and liabilties:
	Accrued liabilities		566			(1,985	)		548
	Other noncurrent liabilities		6,912			—			—
	Net cash provided by (used in) operating activities		(1,938	)		(20,456	)		567
	Cash flows from investing activities:
	Investments in subsidiaries		(128,674	)		15,653			—
	Net cash provided by (used in) investing activities		(128,674	)		15,653			—
	Cash flows from financing activities:
	Proceeds from issuance of debt		40,198			—			—
	Principal payments of debt		(4,559	)		—			—
	Proceeds from issuance of common stock, net of costs		110,446			—			—
	Proceeds from exercise of common stock options		—			510			3,027
	Net cash provided by financing activities		146,085			510			3,027
	Net change in cash and cash equivalents		15,473			(4,293	)		3,594
	Cash and cash equivalents, beginning of period		—			15,473			11,180
	Cash and cash equivalents, end of period	$	15,473		$	11,180		$	14,774
	SCHEDULE I—NOTES TO CONSOLIDATED FINANCIAL INFORMATION (PARENT COMPANY)
	1. Background
	These condensed parent company financial statements and notes of Mattress Firm Holding Corp. (the "Company") should be read in conjunction with the consolidated financial statements of Mattress Firm Holding Corp. and subsidiaries. The 2012 Senior Credit Facility of Mattress Holding Corp., an indirect subsidiary of Mattress Firm Holding Corp., contains provisions whereby Mattress Holding Corp. is prohibited from distributing dividends to Mattress Firm Holding Corp. or other subsidiaries of Mattress Firm Holding Corp. As of January 29, 2013 and January 28, 2014, the net assets of Mattress Holding Corp. subject to such restrictions under the 2012 Senior Credit Facility were $253.4 million and $306.3 million, respectively.
	2. Initial Public Offering
	On November 23, 2011, the Company completed the initial public offering of shares of its common stock pursuant to a registration statement on Form S-1, as amended (File No. 333-174830), which was declared effective on November 17, 2011. Under the registration statement, the Company registered the offering and sale of up to an aggregate of 6,388,888 shares of common stock at a public offering price of $19.00 per share. The Company raised a total of $121.4 million in gross proceeds in the initial public offering of all 6,388,888 shares, or approximately $110.4 million in net proceeds after deducting underwriting discounts and commissions of $8.5 million and $2.5 million of estimated offering-related costs.
	On November 23, 2011, the Company contributed a portion of the net proceeds from the initial public offering as follows: (i) $88.8 million of such net proceeds to repay in full all amounts outstanding under the loan facility between Mattress Intermediate Holdings, Inc., the Company's direct subsidiary, and a group of lenders maturing in January 2015 and the related accrued interest; (ii) $4.6 million of such net proceeds to repay in full the Company's 12% payment-in-kind investor notes that did not convert into shares of the Company's common stock upon the completion of the initial public offering; and (iii) $1.6 million of such net proceeds to pay accrued managed fees and interested thereon and a related termination fee to J.W. Childs Associates, L.P. in connection with the termination of the management agreement between J.W. Childs Associates, L.P. and the Company that became effective with the completion of the initial public offering. Also in connection with the consummation of the initial public offering, a portion of the Company's long-term debt was converted into 4,979,988 shares of the Company's common stock at a price per share equal to the initial public offering price of $19.00 per common share. See Note 3 for additional information on debt activity.
	3. Long-term Debt
	On November 23, 2011, in connection with the consummation of the initial public offering, (1) the Company used $4.6 million of the net proceeds from the initial public offering to repay in full the Company's Paid-in-Kind Notes or "PIK Notes," issued at various times from October 24, 2007 through May 20, 2009 that did not convert into shares of the Company's common stock upon the completion of the initial public offering and (2) the aggregate remaining principal and accrued interest balance of $52.7 million were converted into 2,774,035 shares the Company's common stock at a price per share equal to the initial public offering price of $19.00 per common share.
On July 19, 2011, the Company issued convertible notes in an aggregate principal amount of $40.2 million ("Convertible Notes"). The Convertible Notes accrued interest at an annual rate of 12%, payable annually on July 18 of each year and are to mature on July 18, 2016. All interest was paid "in kind" rather than in cash, meaning that payments of interest were made as additions to the outstanding principal amount of the Convertible Notes. The Company was permitted to prepay the Convertible Notes, in whole or in part, at any time without premium or penalty. On November 23, 2011, in connection with the consummation of the initial public offering, the Convertible Notes with an aggregate principal and accrued interest balance of $41.9 million automatically converted into 2,205,953 shares of common stock at a price per share equal to the initial public offering price of $19.00 per common share.

SCHEDULE_IIVALUATION_AND_QUALI

SCHEDULE II-VALUATION AND QUALIFYING ACCOUNTS	12 Months Ended
	Jan. 28, 2014
SCHEDULE II-VALUATION AND QUALIFYING ACCOUNTS	'
SCHEDULE II-VALUATION AND QUALIFYING ACCOUNTS	'
	SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS
	For the three years ended January 28, 2014
				Additions
	Description	Balance at		Charged to			Charged to		Deductions from		Balance at
		Beginning of		Income			Other Accounts		Reserves(1)		End of Period
		Period
		(in thousands)
	Year Ended January 31, 2012:
	Uncollectible accounts receivable	$	104	$	—		$	—	$	7	$	97
	Sales returns reserve		513		3,651			—		3,085		1,079
	Store closing reserve		153		1,402			—		991		564
	Year Ended January 29, 2013:
	Uncollectible accounts receivable	$	97	$	172		$	—	$	—	$	269
	Sales returns reserve		1,079		5,972			258		5,824		1,485
	Store closing reserve		564		(11	)		—		312		241
	Year Ended January 28, 2014:
	Uncollectible accounts receivable	$	269	$	831		$	—	$	—	$	1,100
	Sales returns reserve		1,485		8,753			49		8,291		1,996
	Store closing reserve		241		31			—		228		44
	-1
	Deductions from reserves represent losses or expenses for which the respective reserves were created. In the case of the uncollectible accounts receivable, deductions are net of recovered amounts previously written off.

Business_and_Summary_of_Signif1

Business and Summary of Significant Accounting Policies (Policies)

12 Months Ended

Jan. 28, 2014

Business and Summary of Significant Accounting Policies

'

Basis of Presentation

'

Basis of Presentation—The accompanying financial statements present the consolidated balance sheets, statements of operations, stockholders' equity and cash flows of the Company. Certain reclassifications have been made to the prior year consolidated statements of cash flows to segregate the cash proceeds related to construction allowances from landlords from the previously reported cash activity that was included as components of the changes in accounts receivable and noncurrent liabilities to conform to the current period financial statement presentation with no effect on our previously reported net cash provided by operating activities. All intercompany accounts and transactions have been eliminated.

Fiscal Year

'

Fiscal Year—The Company's fiscal year consists of 52 or 53 weeks ending on the Tuesday closest to January 31. Each of the fiscal years ended January 31, 2012 ("Fiscal 2011"), January 29, 2013 ("Fiscal 2012") and January 28, 2014 ("Fiscal 2013") consisted of 52 weeks.

Accounting Estimates

'

Accounting Estimates—The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (U.S. GAAP) requires management to make estimates and assumptions that affect the reported amounts of (i) assets and liabilities, (ii) disclosure of contingent assets and liabilities at the date of the financial statements and (iii) the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. Estimates that are more susceptible to change in the near term are the accruals for sales returns and exchanges, product warranty costs, asset impairments and store closing costs.

Fair Value Measures

'

Fair Value Measures—The amounts reported in the consolidated balance sheets for cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities approximate their respective fair values due to the short-term maturity of these instruments.

The FASB has issued guidance on the definition of fair value, the framework for using fair value to measure assets and liabilities, and disclosure regarding fair value measurements. The guidance establishes a three-tier fair value hierarchy, which prioritizes the inputs used to measure fair value. These tiers include:

•

Level 1: Defined as observable inputs such as quoted prices in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis.

•

Level 2: Defined as pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 2 includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors and current market and contractual prices for the underlying instruments, as well as other relevant economic measures.

•

Level 3: Defined as pricing inputs that are unobservable from objective sources. These inputs may be used with internally developed methodologies that result in management's best estimate of fair value.

The Company measures the fair value of its nonqualified deferred compensation plan on a recurring basis. The plan's assets are valued based on the marketable securities tied to the plan. Additionally, the Company measures the fair values of goodwill, intangible assets, and property and equipment on a nonrecurring basis if required by impairment tests applicable to these assets.

Assets requiring recurring or non-recurring fair value measurements consisted of the following (in thousands):

Net Book Value as of January 29, 2013

Fair Value Measurements

Fiscal 2012 Impairments

Level 1

Level 2

Level 3

Nonqualified deferred compensation plan (Note 13)

$

1,138

$

—

$

1,138

$

—

$

—

Intangible assets requiring impairment review (Note 4)

$

786

$

—

$

—

$

786

$

2,100

Property and equipment requiring impairment review (Note 3)

$

—

$

—

$

—

$

—

$

156

Net Book Value as of January 28, 2014

Fair Value Measurements

Fiscal 2013 Impairments

Level 1

Level 2

Level 3

Nonqualified deferred compensation plan (Note 13)

$

1,353

$

—

$

1,353

$

—

$

—

Property and equipment requiring impairment review (Note 3)

$

321

$

—

$

—

$

321

$

464

The significant Level 3 unobservable inputs used in the fair value measurement of the Company's intangible assets and property and equipment were (i) the weighted average cost of capital ("WACC") and (ii) the royalty rate related to intangible trade names. Increases (decreases) in WACC inputs in isolation would result in a lower (higher) fair value measurement. Increases (decreases) in the royalty rate inputs in isolation would result in a higher (lower) fair value measurement. Fair value measurements may be determined by independent third parties.

The following tables are not intended to be all-inclusive, but rather provide a summary of the significant unobservable inputs used in the fair value measurement of the Company's Level 3 assets in which impairment testing was performed.

Impairment testing performed as of January 29, 2013

Valuation Technique

Significant

Unobservable

Unobservable

Input Range

Inputs

Intangible Asset Impairment Testing

Income approach

WACC(1)

15.5% - 17.5%

Income approach

Royalty rate

0.5% - 1.5%

Property and Equipment Impairment Testing

Income approach

WACC(1)

13.50%

Impairment testing performed as of January 28, 2014

Valuation Technique

Significant

Unobservable

Unobservable

Input Range

Inputs

Property and Equipment Impairment Testing

Income approach

WACC(1)

13.50%

-1

Weighted Average Cost of Capital

The table below summarizes the estimated fair values had the Company elected the fair value option under ASC 825, Financial Instruments, related to accounting for debt obligations at their fair value and the respective carrying values of the Company's credit facility (the "2012 Senior Credit Facility"), as of January 29, 2013 and January 28, 2014 (in millions):

January 29, 2013

January 28, 2014

Estimated

Carrying

Estimated

Carrying

Fair Value

Value

Fair Value

Value

Senior Credit Facility—Term Loans—Level 2

$

226.3

$

226.7

$

198.6

$

198.1

The fair value of the 2012 Senior Credit Facility term loans was estimated based on the ask and bid prices quoted from an external source. The carrying amounts of other debt instruments at fixed rates approximated their respective fair values due to the comparability of interest rates for the same or similar issues that are available.

Net Sales

'

Net Sales—Sales revenue, including fees collected for delivery services, is recognized upon delivery and acceptance of mattresses and bedding products by the Company's customers and is recorded net of estimated returns. Customer deposits collected prior to the delivery of merchandise are recorded as a liability. Net sales are recognized net of the sales tax collected from customers and remitted to various taxing jurisdictions.

Cost of Sales, Sales and Marketing and General and Administrative Expense

'

Cost of Sales, Sales and Marketing and General and Administrative Expense—The following summarizes the primary costs classified in each major expense category (the classification of which may vary within the Company's industry).

Cost of sales:

•

Costs associated with purchasing and delivering the Company's products to the Company's stores and customers, net of vendor incentives earned on the purchase of products subsequently sold;

•

Physical inventory losses;

•

Store and warehouse occupancy and depreciation expense of related facilities and equipment;

•

Store and warehouse operating costs, including (i) warehouse labor costs, (ii) utilities, (iii) repairs and maintenance, (iv) supplies, (v) and store facilities; and

•

Estimated costs to provide for customer returns and exchanges and to service customer warranty claims.

Sales and marketing expenses:

•

Advertising and media production;

•

Payroll and benefits for sales associates; and

•

Merchant service fees for customer credit and debit card payments, check guarantee fees and promotional financing expense.

General and administrative expenses:

•

Payroll and benefit costs for corporate office and regional management employees;

•

Stock-based compensation costs;

•

Occupancy costs of corporate facility;

•

Information systems hardware, software and maintenance;

•

Depreciation related to corporate assets;

•

Management fees;

•

Insurance; and

•

Other overhead costs.

Vendor Incentives

'

Vendor Incentives—Cash payments received from vendors as incentives to enter into or to maintain long-term supply arrangements, including new store funds described in the following paragraph, are deferred and amortized as a reduction of cost of sales using a systematic approach. Vendor incentives that are based on a percentage of the cost of purchased merchandise, such as cooperative advertising funds, are accounted for as a reduction of the price of the vendor's products and result in a reduction of cost of sales when the merchandise is sold. Certain vendor arrangements provide for volume-based incentives that require minimum purchase volumes and may provide for increased incentives upon higher levels of volume purchased. The recognition of earned incentives that vary based on purchase levels includes the effect of estimates of the Company's purchases of the vendor's products and may result in adjustments in subsequent periods if actual purchase volumes deviate from the estimates. Vendor incentives that are direct reimbursements of costs incurred by the Company to sell the vendor's products are accounted for as a reduction of the related costs when recognized in the Company's results of operations. From time to time, certain vendors provide funds to the Company to advertise their products. The Company recognized $3.9 million, $5.2 million and $9.1 million as a reduction to sales and marketing expense during fiscal 2011, fiscal 2012 and fiscal 2013, respectively, related to such direct vendor advertising funds.

The Company receives cash funds from certain vendors upon the opening of a new store ("new store funds") if the opening results in an increase in the total number of stores in operation. Under the current supply arrangements, the Company is not required to purchase a stated amount of products for an individual store or in total as a condition to receipt of the new store funds, although it is obligated to repay a portion of new store funds if a new store is subsequently closed, if the Company ceases to sell the supplier's products in the new store or if a supply arrangement is terminated early. The Company classifies new store funds as a noncurrent liability and recognizes a pro-rata reduction of cost of sales in the results of operations over 36 months, which is the period that most closely aligns with the terms of the Company's supply agreements regarding the manner in which new store funds are earned.

Sales Returns and Exchanges

'

Sales Returns and Exchanges—The Company accrues a liability for estimated costs of sales returns and exchanges in the period that the related sales are recognized. The Company provides its customers with a comfort satisfaction guarantee whereby the customer may receive a refund or exchange the original mattress for a replacement of equal or similar quality for a period of up to 100 days after the original purchase. Mattresses received back under this policy are reconditioned pursuant to state laws and resold through the Company's clearance center stores as used merchandise. The Company accrues a liability for the estimated costs related to the revaluation of the returned merchandise to the lower of cost or market at the time the sale is recorded based upon historical experience. The Company regularly assesses and adjusts the estimated liability by updating claims rates based on actual trends and projected claim costs. A revision of estimated claim rates and claim costs or revisions to the Company's exchange policies may have a material adverse effect on future results of operations.

Activity with respect to the liability for sales returns and exchanges, included in accrued liabilities, was as follows (in thousands):

Fiscal

Fiscal

Fiscal

2011

2012

2013

Balance at beginning of period

$

513

$

1,079

$

1,485

Sales return and exchange provision

3,651

6,230

8,802

Sales return and exchange claims

(3,085

)

(5,824

)

(8,291

)

Balance at end of period

$

1,079

$

1,485

$

1,996

Product Warranties

'

Product Warranties—Pursuant to certain of the Company's supply agreements, the Company may be responsible for manufacturer service warranties and any extended warranties the Company may offer. The customer is not charged a fee for warranty coverage. The Company accrues for the estimated cost of warranty coverage at the time the sale is recorded. In estimating the liability for product warranties, the Company considers the impact of recoverable salvage value on product received back under warranty. Based upon the Company's historical warranty claim experience, as well as recent trends that might suggest that past experience may differ from future claims, management periodically reviews and adjusts, if necessary, the liability for product warranties.

Activity with respect to the liability for product warranties was as follows (in thousands):

Fiscal

Fiscal

Fiscal

2011

2012

2013

Balance at beginning of period

$

2,063

$

2,766

$

3,779

Warranty provision

2,238

2,414

2,932

Warranty claims

(1,535

)

(1,401

)

(1,910

)

Balance at end of period

2,766

3,779

4,801

Less: Current portion included in accrued liabilities

1,285

1,735

1,994

Noncurrent portion included in other non-current liabilities

$

1,481

$

2,044

$

2,807

Franchise Fees and Royalty Income

'

Franchise Fees and Royalty Income—The Company has granted franchise rights to private operators to operate Mattress Firm stores for a term of generally 20 to 30 years on a market-by-market basis. The Company provides standard operating procedure manuals, the right to use systems and trademarks, assistance in site locations of stores and warehouses, training and support services, advertising materials and management and accounting software to its franchisees. The Company is entitled to a nonrefundable initial franchise fee that is recognized in income when all material services have been substantially performed, which is upon the opening of a new store. In addition, the Company earns ongoing royalties based on a percentage of gross franchisee sales, payable twice a month, which are recognized in income during the period sales are recognized by the franchisees.

The Company evaluates the credentials, business plans and the financial strength of potential franchisees before entering into franchise agreements and before extending credit terms for franchise fee and royalty payments. Concentrations of credit risk with respect to accounts receivable with franchisees after considering existing allowances for doubtful accounts, are considered by management to be limited as a result of the small size of the franchisee network relative to company-operated stores and the years of experience with the current franchisee owners. The Company generally has the right, under the terms of its franchise agreements, to assume the operations of franchisees that do not comply with the conditions of the franchise agreement, including a default on the payments owed to the Company. In such instances, the assumption may involve purchase consideration in the form of cash and the assumption of certain franchisee obligations, including obligations to the Company. Based upon collection experience with existing franchisees and the collateral position, an allowance for doubtful accounts was not necessary as of both January 29, 2013 and January 28, 2014.

Pre-opening Expense

'

Pre-opening Expense—Store pre-opening expenses, which consist primarily of occupancy costs, are expensed as incurred.

Advertising and Media Production Expense

'

Advertising and Media Production Expense—The Company incurs advertising costs associated with print and broadcast advertisements. Such costs are expensed as incurred except for media production costs, which are deferred and charged to expense in the period that the advertisement initially airs. Advertising and media production expense, net of direct funds received from certain vendors, was $60.2 million, $87.2 million, and $105.3 million for fiscal 2011, fiscal 2012 and fiscal 2013, respectively.

Income Taxes

'

Income Taxes—Income taxes are accounted for using the asset and liability method to account for deferred income taxes by applying the statutory tax rates in effect at the balance sheet date to temporary differences between the amount of assets and liabilities for financial and tax reporting purposes that will reverse in subsequent years. The effect on deferred tax assets and liabilities from a change in the tax rate is recognized in the statement of operations in the period that the change is effective.

Tax positions are reviewed at least quarterly and adjusted as new information becomes available. The recoverability of deferred tax assets is evaluated by assessing the adequacy of future expected taxable income from all sources, including reversal of taxable temporary differences, forecasted operating earnings and available tax planning strategies. These estimates of future taxable income inherently require significant judgment. To the extent it is considered more likely than not that a deferred tax asset will not be recovered, a valuation allowance is established.

The Company accounts for its total liability for uncertain tax positions according to the provisions of ASC section 740-10-25. The amount of income taxes the Company pays is subject to ongoing audits by federal and state tax authorities. Reserves are provided for potential exposures when it is considered more-likely-than-not that a taxing authority may take a sustainable position on a matter contrary to the Company's position. The Company evaluates these reserves, including interest thereon, on a periodic basis to ensure that they have been appropriately adjusted for events, including audit settlements that may impact the ultimate payment for such exposure. To the extent that the Company's assessment of such tax positions changes, the change in estimate is recorded in the period in which the determination is made. The Company reports tax-related interest and penalties as a component of income tax expense. (See Note 6 for further discussion.)

Stock-Based Compensation

'

Stock-Based Compensation—The Company measures compensation cost with respect to equity instruments granted as stock-based payments to employees based upon the estimated fair value of the equity instruments at the date of the grant. The cost as measured is recognized as expense over the period during which an employee is required to provide services in exchange for the award, or to their eligible retirement date, if earlier. The benefit of tax deductions in excess of recognized compensation expense, if any, is reported as a financing cash flow in the Statement of Cash Flows.

The Company follows the SEC's Staff Accounting Bulletin No. 107 "Share-Based Payment" ("SAB 107"), as amended by Staff Accounting Bulletin No. 110 ("SAB 110"), which provides supplemental application guidance based on the views of the SEC. The Company estimates the expected term that its stock options will remain outstanding using the simplified method as permitted by SAB 107 and SAB 110 because it has insufficient historical exercise data to provide a reasonable basis upon which to estimate the expected terms of its stock options.

Cash and Cash Equivalents

'

Cash and Cash Equivalents—Cash and cash equivalents include cash and highly liquid investments that are readily convertible into cash within three months or less when purchased. In addition, cash equivalents include sales proceeds in the course of settlement from credit card merchant service providers, which typically convert to cash within three days of the sales transaction.

Accounts Receivable

'

Accounts Receivable—Accounts receivable are recorded net of an allowance for expected losses.

The Company offers financing to customers by utilizing the services of independent, third party finance and lease-to-own companies (collectively "finance companies") that extend credit directly to the Company's customers with no recourse to the Company for credit related losses. The finance companies have the discretion to establish and revise the credit criteria used in evaluating whether to extend financing to the Company's customers. Accounts receivable include sales proceeds of financed sales, net of related fees, which are in the course of funding by the finance companies. The Company reviews the financial condition of its finance companies and has experienced no losses on the collection of accounts receivable resulting from the financial condition of the finance companies. The Company's experience in submitting certain information to the finance companies required to receive timely funding of financed sales is also considered in determining the potential loss on the collection of accounts receivable. Accounts receivable from finance companies are recorded net of an allowance for expected losses of approximately $0.3 million and $1.1 million as of January 29, 2013 and January 28, 2014, respectively. The remaining receivables are periodically evaluated for collectability and an allowance is established based on historical collection trends and write-off history as appropriate.

Accounts receivable consists of the following (in thousands):

January 29,

January 28,

2013

2014

Vendor incentives

$

14,421

$

9,749

Finance companies

7,522

7,760

Tenant improvement allowances

1,665

1,985

Franchisees and other

2,638

1,318

$

26,246

$

20,812

Inventories

'

Inventories—The Company's inventories consist of finished goods inventories of mattresses and other products, including finished goods that are for showroom display in the Company's stores. Inventories consist primarily of the purchase price paid to vendors, as adjusted to include the effect of vendor incentives that are generally based on a percentage of the cost of purchased merchandise. The Company does not purchase or hold inventories on behalf of franchisees.

The Company is in the process of implementing a new computer system that provides sales tracking, inventory management, financial reporting and warehouse management capabilities ("new ERP system") to enhance functionality and to support the Company's growth strategy. The new ERP system utilizes the weighted average cost flow method for determining inventory cost ("Weighted Average") and, as the new ERP system is rolled out across the Company's markets, will replace the First-In, First-Out cost flow method ("FIFO") utilized by our legacy system. The Weighted Average and FIFO methods are both allowable under U.S. GAAP. The Financial Accounting Standards Board ("FASB") has issued guidance that when there are two allowable alternative accounting principles, a company must determine which one is preferable. The adoption of the Weighted Average method is considered preferable by the Company due to the fact that it aligns with the functionality of the new ERP system. The Company also considered other factors that support preferability of the Weighted Average method, including closer alignment with the physical flow of the Company's inventories and prevalence among industry peers. Consistent with FASB requirements, if a change in accounting principle is determined to be preferable, the change shall be reported through retrospective application to the financial statements of all prior periods, unless the effects are not material. The Company determined that the effects of adopting the Weighted Average method are not material to its financial statements. This determination is supported by certain inherent characteristics of the Company's business, including the ability to hold low inventories relative to sales levels, continuous product replenishment, the relatively short life cycles of most mattress products and the infrequency of vendor price changes during the life cycle of the majority of products that are carried. Therefore, the change in accounting principle has not been retrospectively applied to prior periods.

Property and Equipment

'

Property and Equipment—Property and equipment are stated at cost less accumulated depreciation. Improvements to leased property are amortized over the shorter of their estimated useful lives or lease periods (including expected renewal periods). Repairs and maintenance are expensed as incurred. Expenditures which extend asset useful lives are capitalized. Property and equipment acquired in acquisitions is valued at fair value consistent with acquisition accounting (Note 2).

Depreciation of property and equipment, other than improvements to leased property, is provided on the straight-line method at rates based on the estimated useful lives of individual assets or classes of assets as follows:

Years

Buildings

30

Equipment, computers and software

3 - 5

Furniture and fixtures

7

Store signs

7

Vehicles

5

The Company capitalizes costs of software developed or purchased for internal use in accordance with ASC 350-40 "Accounting for the Costs of Computer Software Developed or Obtained for Internal Use". Once the capitalization criteria have been met, external direct costs of materials and services used in development of internal-use software, payroll and payroll related costs for employees directly involved in the development of internal-use software and interest costs incurred when developing software for internal use are capitalized. These capitalized costs are amortized over the useful life of the software on a straight-line basis.

The cost and accumulated depreciation of assets sold or otherwise disposed of are removed from the accounts and any gain or loss thereon is included in the results of operations.

The Company considers future asset retirement obligations, if such obligations can be reasonably estimated, at the time an asset is acquired or constructed with a corresponding increase in the cost basis of the asset. The Company generally has minimal conditional obligations with respect to the termination and abandonment of leased locations and the estimated fair value of such obligations is immaterial for the fiscal years ended January 29, 2013 and January 28, 2014.

The Company reviews long-lived assets for impairment when events or changes in circumstances indicate the carrying value of these assets may exceed their current fair values. The investments in store leasehold costs and related equipment represent the Company's most significant long-lived assets. The Company evaluates store-level results to determine whether projected future cash flows over the remaining lease terms are sufficient to recover the carrying value of the fixed asset investment in each individual store. If projected future cash flows are less than the carrying value of the fixed asset investment, an impairment charge is recognized to the extent that the fair value, as determined by discounted cash flows or appraisals, is less than the carrying value of such assets. The carrying value of leasehold improvements as well as certain other property and equipment are subject to impairment write-downs as a result of such evaluation. After an impairment loss is recognized, the adjusted carrying amount of the asset group establishes the new accounting basis. As further described in Note 3, the Company has recognized impairment losses during fiscal 2011, fiscal 2012 and fiscal 2013.

Goodwill and Intangible Assets

'

Goodwill and Intangible Assets—Assets acquired and liabilities assumed in a business acquisition are recorded at fair value on the date of the acquisition. Purchase consideration in excess of the aggregate fair value of acquired net assets is allocated to identifiable intangible assets, to the extent of their fair value, and any remaining excess purchase consideration is allocated to goodwill. The total amount of goodwill arising from an acquisition may be assigned to one or more of the Company's "reporting units."

A reporting unit is defined as an operating segment or one level below an operating segment, a component. As further discussed in the section "Reportable Segments", the Company's operating segments consist of company-operated store regions, e-commerce, multi-channel sales and the franchise business. Territory unit components comprise each of the company-operated store regions and, since all territory units possess similar economic characteristics, are aggregated within each region to determine a reportable unit. The e-commerce, multi-channel sales and franchise operating segments have no lower level components and each of these operating segments is a reporting unit. The method of assigning goodwill to reporting units is applied in a consistent manner and may involve estimates and assumptions.

Goodwill is not amortized but is tested annually for impairment at the reporting unit level by comparing the fair value of the reporting units to their respective carrying amounts, including goodwill, as of the end of each fiscal year or when events and circumstances indicate that the carrying value of these assets may exceed their current fair values. All of the carrying value of goodwill has been assigned to the Region and e-commerce reporting units for impairment testing purposes. The Company establishes fair value for the purpose of impairment testing by considering the income and market approaches to fair value. The income approach provides an estimated fair value based on the Company's anticipated cash flows that are discounted using a weighted average cost of capital rate based on comparable industry average rates. The market approach provides an estimated fair value based on market multiples applied to the Company's historical operating results. If the carrying value of a reporting unit exceeds fair value, the fair value of goodwill is compared to the respective carrying value and an impairment loss is recognized in the amount of the excess. The Company recognized no goodwill impairment losses during fiscal 2011, fiscal 2012 and fiscal 2013.

The impairment test for indefinite lived intangible assets consists of a comparison of the fair value of the asset against its carrying amount. If the carrying amount of an intangible asset exceeds its fair value, an impairment loss is recognized in an amount equal to that excess. After an impairment loss is recognized, the adjusted carrying amount of the asset establishes the new accounting basis. The Company determines the fair value of intangible trade names by utilizing the "relief from royalty method", a specific discounted cash flow approach that estimates value by royalties saved from owning the respective name rather than having to license it from another party.

Debt Issue Costs and Other Assets

'

Debt Issue Costs and Other Assets—Significant components of other assets include debt issue costs, lease deposits and other assets. Debt issue costs are amortized to interest expense over the term of the related debt instruments, and other assets are amortized over their estimated useful lives. Debt issue costs and other assets net of accumulated amortization were $12.0 million and $12.5 million as of January 29, 2013 and January 28, 2014, respectively. Accumulated amortization on debt issue costs and other assets was $11.6 million and $12.1 million as of January 29, 2013 and January 28, 2014, respectively.

Deferred Lease Liabilities

'

Deferred Lease Liabilities—Rent expense is recognized on a straight-line basis over the lease term (including expected renewal periods), after consideration of rent escalations, rent holidays and up-front payments or rent allowances provided by landlords as incentives to enter into lease agreements. The start of the lease term for the purposes of the calculation is the earlier of the lease commencement date or the date the Company takes possession of the property. A deferred lease liability is recognized for the cumulative difference between rental payments and straight-line rent expense. Deferred lease liabilities are a component of other noncurrent liabilities.

Reportable Segments

'

Reportable Segments—The Company's operations consist primarily of the retail sale of mattresses and bedding-related products in various metropolitan areas in the United States through company-operated and franchisee-operated mattress specialty stores that operate primarily under the Mattress Firm name. The Company manages its company-operated stores on a geographic basis. The Company also generates sales through its e-commerce website and special events business primarily to customers who reside in the metropolitan areas in which company-operated stores are located.

During fiscal 2013, in response to the growth in sales, store units and metropolitan areas in which the Company operates, the Company revised the geographic management structure of its company-operated stores to add hierarchical layers, which broadened management's control over the business and re-aligned the internal reporting structure to reflect the geographic territories used by management to review, evaluate and operate the expanded business efficiently. As a result, the determination of an operating segment, as it relates to company-owned stores, was revised from a "metropolitan market" to a "region", with each region defined as the aggregation of each geographic "territory" within the region, and each territory defined as the aggregation of the metropolitan markets within the territory. As now reflected by the geographic management structure, the Company's chief operating decision maker reviews the results of operations and makes decisions regarding the allocation of resources at the regional level.

A reportable segment is an operating segment or an aggregation of two or more operating segments that contain similar economic characteristics. After giving effect to the geographic management structure discussed in the preceding paragraph, the Company's nine operating segments consisting of six company-operated store regions, the e-commerce website, multi-channel sales and the franchise business. The company-operated store regions, e-commerce website and special events business segments are aggregated into a single reportable segment ("retail segment") as a result of the similar nature of the products sold and other similar economic characteristics that are expected to continue into future periods. Furthermore, the Company generates franchise fees and royalty income from the operation of franchisee-operated Mattress Firm stores in metropolitan markets in which the Company does not operate. Franchise operations are a separate reportable segment, for which the results of operations, as viewed by management, are fully represented by the franchise fees and royalty income reported on the face of the statements of operations because costs associated with the franchise business are not distinguished from other cost data viewed by management. The Company's assets are used primarily in the operation of its retail segment and the assets directly attributable to the franchise operations are not separately disclosed because they are not material.

Business_and_Summary_of_Signif2

Business and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Jan. 28, 2014
Business and Summary of Significant Accounting Policies	'
Schedule of assets requiring recurring or non-recurring fair value measurements	'
	Assets requiring recurring or non-recurring fair value measurements consisted of the following (in thousands):
		Net Book Value as of January 29, 2013			Fair Value Measurements
													Fiscal 2012 Impairments
					Level 1			Level 2			Level 3
	Nonqualified deferred compensation plan (Note 13)	$	1,138		$	—		$	1,138		$	—	$	—
	Intangible assets requiring impairment review (Note 4)	$	786		$	—		$	—		$	786	$	2,100
	Property and equipment requiring impairment review (Note 3)	$	—		$	—		$	—		$	—	$	156
		Net Book Value as of January 28, 2014			Fair Value Measurements
													Fiscal 2013 Impairments
					Level 1			Level 2			Level 3
	Nonqualified deferred compensation plan (Note 13)	$	1,353		$	—		$	1,353		$	—	$	—
	Property and equipment requiring impairment review (Note 3)	$	321		$	—		$	—		$	321	$	464
Summary of the significant unobservable inputs used in the fair value measurement of the Company's Level 3 assets in which impairment testing was performed	'
	Impairment testing performed as of January 29, 2013
	Valuation Technique	Significant		Unobservable
		Unobservable		Input Range
		Inputs
	Intangible Asset Impairment Testing
	Income approach	WACC(1)		15.5% - 17.5%
	Income approach	Royalty rate		0.5% - 1.5%
	Property and Equipment Impairment Testing
	Income approach	WACC(1)		13.50%
	Impairment testing performed as of January 28, 2014
	Valuation Technique	Significant		Unobservable
		Unobservable		Input Range
		Inputs
	Property and Equipment Impairment Testing
	Income approach	WACC(1)		13.50%
	-1
	Weighted Average Cost of Capital
Summary of estimated fair values and respective carrying values of the company's credit facility	'
	The table below summarizes the estimated fair values had the Company elected the fair value option under ASC 825, Financial Instruments, related to accounting for debt obligations at their fair value and the respective carrying values of the Company's credit facility (the "2012 Senior Credit Facility"), as of January 29, 2013 and January 28, 2014 (in millions):
		January 29, 2013						January 28, 2014
		Estimated			Carrying			Estimated			Carrying
		Fair Value			Value			Fair Value			Value
	Senior Credit Facility—Term Loans—Level 2	$	226.3		$	226.7		$	198.6		$	198.1
Schedule of activity with respect to the liability for sales returns and exchanges	'
	Activity with respect to the liability for sales returns and exchanges, included in accrued liabilities, was as follows (in thousands):
		Fiscal			Fiscal			Fiscal
		2011			2012			2013
	Balance at beginning of period	$	513		$	1,079		$	1,485
	Sales return and exchange provision		3,651			6,230			8,802
	Sales return and exchange claims		(3,085	)		(5,824	)		(8,291	)
	Balance at end of period	$	1,079		$	1,485		$	1,996
Schedule of activity with respect to the liability for product warranties	'
	Activity with respect to the liability for product warranties was as follows (in thousands):
		Fiscal			Fiscal			Fiscal
		2011			2012			2013
	Balance at beginning of period	$	2,063		$	2,766		$	3,779
	Warranty provision		2,238			2,414			2,932
	Warranty claims		(1,535	)		(1,401	)		(1,910	)
	Balance at end of period		2,766			3,779			4,801
	Less: Current portion included in accrued liabilities		1,285			1,735			1,994
	Noncurrent portion included in other non-current liabilities	$	1,481		$	2,044		$	2,807
Schedule of accounts receivable	'
	Accounts receivable consists of the following (in thousands):
		January 29,			January 28,
		2013			2014
	Vendor incentives	$	14,421		$	9,749
	Finance companies		7,522			7,760
	Tenant improvement allowances		1,665			1,985
	Franchisees and other		2,638			1,318
		$	26,246		$	20,812
Schedule of estimated useful lives of individual assets or classes of assets	'
		Years
	Buildings		30
	Equipment, computers and software		3 - 5
	Furniture and fixtures		7
	Store signs		7
	Vehicles		5

Acquisitions_Tables

Acquisitions (Tables)	12 Months Ended
	Jan. 28, 2014
Acquisitions During Fiscal 2013	'
Business acquisition	'
Schedule of allocation of the purchase price to the acquired assets and liabilities	'
	The allocation of the purchase price to the acquired assets and liabilities, based on management's estimate of their fair values on the acquisition date, is as follows (in thousands):
		Olejo			Mattress			Perfect			Mattress			Total
					People			Mattress			Expo
	Cash	$	79		$	48		$	—		$	—		$	127
	Accounts receivable		2			33			379			—			414
	Inventories		17			306			1,966			26			2,315
	Prepaid expenses and other current assets		16			35			344			—			395
	Property and equipment		—			547			2,422			—			2,969
	Intangible assets		2,317			—			—			—			2,317
	Goodwill		1,720			1,161			4,469			319			7,669
	Deferred income tax asset		—			142			198			—			340
	Other assets		12			29			270			15			326
	Accounts payable		(851	)		(150	)		(2,759	)		—			(3,760	)
	Accrued liabilities		—			(117	)		(495	)		—			(612	)
	Customer deposits		(117	)		(25	)		(324	)		—			(466	)
	Fair value of assets and liabilities acquired		3,195			2,009			6,470			360			12,034
	Reconciliation to cash used in acquisitions:
	Seller note issued		—			—			(2,000	)		—			(2,000	)
	Fair value of contingent consideration		(1,074	)		—			—			—			(1,074	)
	Cash of acquired businesses		(79	)		(48	)		—			—			(127	)
	Cash used in acquisitions, net of cash acquired	$	2,042		$	1,961		$	4,470		$	360		$	8,833
Acquisitions During Fiscal 2012	'
Business acquisition	'
Schedule of allocation of the purchase price to the acquired assets and liabilities	'
	The allocation of the purchase price to the acquired assets and liabilities, based on management's estimate of their fair values on the respective acquisition closing dates, is as follows (in thousands):
		Mattress			Mattress			Mattress			Total
		Giant			X-Press			Source
	Cash	$	—		$	313		$	—		$	313
	Accounts receivable		2,667			26			—			2,693
	Inventories		5,167			834			552			6,553
	Prepaid expenses and other current assets		2,819			195			171			3,185
	Property and equipment		3,043			884			585			4,512
	Intangible assets		5,119			1,313			765			7,197
	Goodwill		43,186			14,552			10,108			67,846
	Deferred income tax asset		4,253			751			179			5,183
	Other assets		639			419			114			1,172
	Accounts payable		(12,896	)		(4,522	)		(505	)		(17,923	)
	Accrued liabilities		(7,693	)		(487	)		(98	)		(8,278	)
	Customer deposits		(1,559	)		(304	)		(73	)		(1,936	)
	Notes payable		—			(163	)		(159	)		(322	)
	Other noncurrent liabilities		(820	)		(667	)		(200	)		(1,687	)
	Fair value of assets and liabilities acquired		43,925			13,144			11,439			68,508
	Reconciliation to cash used in acquisitions:
	Seller note issued		—			(7,750	)		—			(7,750	)
	Purchase price adjustment offset against payment obligations on Seller notes		—			2,606			—			2,606
	Cash of acquired businesses		—			(313	)		—			(313	)
	Cash used in acquisitions, net of cash acquired	$	43,925		$	7,687		$	11,439		$	63,051
Mattress Giant	'
Business acquisition	'
Schedule of consolidated financial information of the company on a pro forma basis	'
	The unaudited financial information set forth below has been compiled from the historical financial statements and other information, but is not necessarily indicative of the results that actually would have been achieved had the transaction occurred on the date indicated or that may be achieved in the future (amounts in thousands, except per share amounts):
		Fiscal 2011									Fiscal 2012
		As Reported			Pro Forma			Pro Forma			As Reported			Pro Forma			Pro Forma
					Adjustments									Adjustments
	Net sales	$	703,910		$	128,155		$	832,065		$	1,007,337		$	31,825		$	1,039,162
	Net income		34,351			4,570			38,921			39,871			1,479			41,350
	Diluted net income per common share*	$	1.4		$	0.19		$	1.58		$	1.18		$	0.04		$	1.22
	*
	Due to rounding to the nearest cent, totals may not equal the sum of the lines in the table above.
Mattress Giant Corporation	'
Business acquisition	'
Schedule of allocation of the purchase price to the acquired assets and liabilities	'
	The allocation of the purchase price to the assets and liabilities of the acquisitions, based on management's estimate of their fair values on the acquisition closing dates is as follows (in thousands):
	Current assets	$	3,815
	Property and equipment		1,414
	Goodwill		3,165
	Intangible assets		250
	Other noncurrent assets		81
	Current liabilities		(404	)
	Other noncurrent liabilities		(363	)
	Fair value of assets and liabilities acquired and cash used in acquisition	$	7,958

Property_and_Equipment_Tables

Property and Equipment (Tables)	12 Months Ended
	Jan. 28, 2014
Property and Equipment	'
Schedule of property and equipment	'
	Property and equipment consist of the following (in thousands):
		January 29,			January 28,
		2013			2014
	Land	$	1,159		$	1,159
	Building		1,621			1,621
	Leasehold improvements		167,792			196,085
	Equipment, computers and software		30,711			49,095
	Store signs		20,753			27,005
	Furniture and fixtures		16,955			20,738
	Vehicles		961			1,446
	Property and equipment		239,952			297,149
	Accumulated depreciation		(95,340	)		(122,379	)
	Property and equipment, net	$	144,612		$	174,770

Goodwill_and_Intangible_Assets1

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Jan. 28, 2014
Goodwill and Intangible Assets	'
Schedule of changes in the carrying amounts of goodwill and non-amortizable intangible assets	'
	A summary of the changes in the carrying amounts of goodwill and non-amortizable intangible assets for fiscal 2012 and fiscal 2013 were as follows (in thousands):
		Goodwill			Nonamortizable
					Intangibles
	Balance at January 31, 2012	$	291,141		$	80,600
	Prior year business acquisition adjustment		(9	)		—
	Current period business acquisitions		67,846			—
	Deferred tax adjustment (See Note 6)		—			(7,319	)
	Balance at January 29, 2013		358,978			73,281
	Current period business acquisitions		7,669			—
	Deferred tax adjustment (See Note 6)		—			(1,215	)
	Balance at January 28, 2014	$	366,647		$	72,066
Schedule of changes in the carrying amounts of amortizable intangible assets	'
	A summary of the changes in the carrying amounts of amortizable intangible assets for fiscal 2012 and fiscal 2013 were as follows (in thousands):
		Gross Cost			Accumulated			Net
					Amortization			Carrying
								Value
	Balance at January 31, 2012	$	6,328		$	(2,133	)	$	4,195
	Current period business acquisitions		7,197			—			7,197
	Reaquired franchise rights		140			—			140
	Trademarks defense		571			—			571
	Trade name impairment		(2,100	)		—			(2,100	)
	Amortization expense		—			(805	)		(805	)
	Balance at January 29, 2013		12,136			(2,938	)		9,198
	Current period business acquisitions		2,317			—			2,317
	Trademark acquired		1,500			—			1,500
	Trademarks defense		97			—			97
	Amortization expense		—			(787	)		(787	)
	Balance at January 28, 2014	$	16,050		$	(3,725	)	$	12,325
Schedule of components of intangible assets	'
	The components of intangible assets were as follows (dollar amounts in thousands):
		Useful Life		January 29,			January 28,
		(Years)		2013			2014
	Nonamortizing:
	Trade names and trademarks			$	73,281		$	72,066
	Amortizing:
	Franchise agreement rights	20		$	1,345		$	1,345
	Acquired trade names and trademarks	20-Feb			9,084			11,312
	Trademarks defense	8			571			668
	Software technology	15			—			1,573
	Non-compete agreements	5-Mar			1,136			1,152
					12,136			16,050
	Accumulated amortization				(2,938	)		(3,725	)
					9,198			12,325
				$	82,479		$	84,391
Schedule of amortization expense for intangible assets	'
	As of January 28, 2014, amortization expense for intangible assets is expected to be as follows for each of the next five fiscal years (in thousands):
	Fiscal Year
	2014	$	879
	2015	$	852
	2016	$	852
	2017	$	848
	2018	$	843

Notes_Payable_and_Longterm_Deb1

Notes Payable and Long-term Debt (Tables)	12 Months Ended
	Jan. 28, 2014
Notes Payable and Long-term Debt	'
Schedule of notes payable and long-term debt	'
	Notes payable and long-term debt consists of the following (in thousands):
		January 29,		January 28,
		2013		2014
	2012 Senior Credit Facility—term loans	$	226,704	$	198,098
	2012 Senior Credit Facility—revolver borrowings		21,000		21,000
	Equipment financing and other notes payable		5,295		2,110
	Total long-term debt		252,999		221,208
	Less: Current maturities of long-term debt		33,930		3,621
	Long-term debt, net of current maturities	$	219,069	$	217,587
Schedule of future maturities of notes payable and long-term debt	'
	Future Maturities of Notes Payable and Long-Term Debt—The aggregate maturities of notes payable and long-term debt at January 28, 2014 were as follows (in thousands):
	Fiscal Year
	2014	$	3,621
	2015		217,587
	2016		—
	2017		—
	2018		—
	Thereafter		—
		$	221,208

Income_Taxes_Tables

Income Taxes (Tables)	12 Months Ended
	Jan. 28, 2014
Income Taxes	'
Schedule of income tax expense (benefit)	'
	Income tax expense (benefit) consists of the following (in thousands):
		Fiscal			Fiscal			Fiscal
		2011			2012			2013
	Current:
	Federal	$	291		$	5,686		$	17,872
	State		2,165			3,881			2,937
			2,456			9,567			20,809
	Deferred:
	Federal		(10,912	)		16,918			10,447
	State		(359	)		213			1,902
			(11,271	)		17,131			12,349
	Total income tax expense (benefit)	$	(8,815	)	$	26,698		$	33,158
Schedule of differences between the effective tax rate reflected in the provision for income taxes on income before income taxes and the statutory federal rate	'
	The differences between the effective tax rate reflected in the provision for income taxes on income before income taxes and the statutory federal rate is as follows (in thousands, except for percentages):
		Fiscal			Fiscal			Fiscal
		2011			2012			2013
	Computed tax at 35% of income	$	8,938		$	23,299		$	30,129
	State income taxes, net of federal income tax benefit		2,168			2,670			2,994
	Stock-based compensation		53			14			—
	Change in valuation allowance		(20,050	)		—			—
	Non-deductible items.		—			647			165
	Other		76			68			(130	)
	Total income tax expense (benefit)	$	(8,815	)	$	26,698		$	33,158
	Effective income tax rate		(34.5	)%		40.1	%		38.5	%
Schedule of significant components of the Company's deferred tax assets and liabilities	'
	The significant components of the Company's deferred tax assets and liabilities are as follows (in thousands):
		January 29, 2013						January 28, 2014
		Current			Noncurrent			Current			Noncurrent
	Deferred income tax assets:
	Allowance for doubtful accounts	$	101		$	—		$	410		$	—
	Inventories		1,075			—			1,195			—
	Accrued liabilities		2,925			—			2,682			—
	Noncurrent liabilities		—			7,546			—			9,182
	Net operating loss carryforward		21			4,715			1,025			2,331
			4,122			12,261			5,312			11,513
	Deferred income tax liabilities:
	Nonamortizing intangible assets		—			(27,428	)		—			(26,994	)
	Goodwill		—			(1,131	)		—			(3,682	)
	Other current assets		(412	)		—			(583	)		—
	Amortizable intangible assets		—			(327	)		—			(451	)
	Property and equipment		—			(10,175	)		—			(18,307	)
			(412	)		(39,061	)		(583	)		(49,434	)
	Net deferred income tax assets (liabilities)	$	3,710		$	(26,800	)	$	4,729		$	(37,921	)
Schedule of reconciliation of the beginning and ending amount of unrecognized tax benefits	'
	A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):
	Balance at February 1, 2011	$	369
	Increases related to prior year tax positions		4
	Balance at January 31, 2012		373
	Increases related to prior year tax positions		12
	Balance at January 29, 2013		385
	Change		—
	Balance at January 28, 2014	$	385

Prepaid_Expenses_and_Other_Cur1

Prepaid Expenses and Other Current Assets (Tables)	12 Months Ended
	Jan. 28, 2014
Prepaid Expenses and Other Current Assets	'
Schedule of prepaid expenses and other current assets	'
	Prepaid expenses and other current assets consist of the following (in thousands):
		January 29,		January 28,
		2013		2014
	Prepaid income taxes	$	—	$	7,484
	Prepaid advertising		1,096		1,327
	Prepaid point-of-purchase inventory		450		1,171
	Prepaid special event space rental		1,141		1,064
	Prepaid computer software and hardware services		559		976
	Prepaid insurance		900		961
	Prepaid music royalty fees		250		292
	Prepaid rent		13,809		165
	Other		650		2,908
		$	18,855	$	16,348

Accrued_Liabilities_and_Other_1

Accrued Liabilities and Other Noncurrent Liabilities (Tables)	12 Months Ended
	Jan. 28, 2014
Accrued Liabilities and Other Noncurrent Liabilities	'
Schedule of accrued liabilities	'
	Accrued liabilities consist of the following (in thousands):
		January 29,		January 28,
		2013		2014
	Employee wages, payroll taxes and withholdings	$	12,199	$	11,184
	Sales and property tax		6,792		7,777
	Unbilled advertising		6,759		4,864
	Accrued construction in-progress costs		1,960		4,079
	Sales returns and exchanges		1,485		1,996
	Product warranty returns		1,735		1,994
	Accrued employee compensated absences		1,685		1,906
	Accrued interest		1,781		1,409
	Insurance		701		1,004
	Income tax payable		293		—
	Other		5,716		6,222
		$	41,106	$	42,435
Schedule of other noncurrent liabilities	'
	Other noncurrent liabilities consist of the following (in thousands):
		January 29,		January 28,
		2013		2014
	Deferred lease liabilities	$	46,789	$	53,521
	Deferred vendor incentives		13,653		14,333
	Product warranty returns, less current portion		2,044		2,807
	Other		1,138		2,431
		$	63,624	$	73,092

Stockholders_Equity_Tables

Stockholders' Equity (Tables)	12 Months Ended
	Jan. 28, 2014
Stockholders' Equity	'
Schedule of reconciliation of the weighted average shares outstanding used in the earnings per common share calculations	'
		Fiscal		Fiscal		Fiscal
		2011		2012		2013
	Basic weighted average shares outstanding		24,586,274		33,770,779		33,870,461
	Effect of dilutive securities:
	Stock options		—		76,669		226,508
	Restricted shares		—		5,828		34,487
	Diluted weighted average shares outstanding		24,586,274		33,853,276		34,131,456

Commitments_and_Contingencies_

Commitments and Contingencies (Tables)	12 Months Ended
	Jan. 28, 2014
Commitments and Contingencies	'
Schedule of total expense incurred under operating leases	'
	Total expense incurred under operating leases, consisting of base rents and other expenses (comprised primarily of common area maintenance, property tax, and insurance), is as follows (in thousands):
		Base		Other		Total Lease
		Rents		Expense		Expense
	Fiscal 2011	$	76,108	$	16,879	$	92,987
	Fiscal 2012	$	111,785	$	25,611	$	137,396
	Fiscal 2013	$	139,444	$	32,025	$	171,469
Schedule of future minimum lease payments under operating leases related to properties operated by the company	'
	Future minimum lease payments under operating leases as of January 28, 2014, related to properties operated by the Company is as follows (in thousands):
	Fiscal Year
	2014		134,622
	2015		119,684
	2016		96,568
	2017		76,313
	2018		59,621
	Thereafter		182,901
		$	669,709
Schedule of future minimum lease payments under operating leases associated with properties no longer operated by the company, and the related future sublease rentals	'
	Future minimum lease payments under operating leases as of January 28, 2014, associated with properties no longer operated by the Company, and the related future sublease rentals is as follows (in thousands):
	Fiscal Year	Company's		Sublease
		Commitment		Rentals
	2014		286		270
	2015		262		253
	2016		268		258
	2017		250		241
	2018		—		—
	Thereafter		—		—
		$	1,066	$	1,022

Retirement_Plans_Tables

Retirement Plans (Tables)	12 Months Ended
	Jan. 28, 2014
Retirement Plans	'
Schedule of matching contributions and other expenses related to the Retirement Plan	'
	Approximate matching contributions and other expenses related to the Retirement Plan were as follows (in thousands):
	Fiscal 2011	$	534
	Fiscal 2012	$	816
	Fiscal 2013	$	911

StockBased_Compensation_Tables

Stock-Based Compensation (Tables)	12 Months Ended
	Jan. 28, 2014
Stock-Based Compensation	'
Summary of the Company's stock options grants, exercises, and forfeitures	'
	The following table summarizes the stock option grants, exercises, and forfeitures for fiscal 2011, fiscal 2012, and fiscal 2013 (in thousands, except per share amounts):
		Fiscal 2011						Fiscal 2012					Fiscal 2013
		Stock			Weighted			Stock			Weighted		Stock			Weighted
		Options			Average			Options			Average		Options			Average
					Exercise Price						Exercise Price					Exercise Price
					Per Share						Per Share					Per Share
	Outstanding, beginning of fiscal year		—		$	—			1,224		$	19		1,250		$	19.86
	Granted(a)		1,248		$	19			105		$	29.26		236		$	38.63
	Exercised(b)		—		$	—			(27	)	$	19		(159	)	$	19.79
	Forfeited		(24	)	$	19			(52	)	$	19		(36	)	$	19
	Outstanding, end of fiscal year(c)		1,224		$	19			1,250		$	19.86		1,291		$	23.32
	Exercisable, end of fiscal year(d)		—		$	—			246		$	19		361		$	19.33
	(a)
	The weighted average grant date fair value of stock options granted during fiscal 2011, fiscal 2012 and fiscal 2013 was $8.50, $14.10 and $18.44, respectively.
	(b)
	The aggregate intrinsic value of stock options exercised during fiscal 2012 and 2013 was $0.2 million and $3.1 million, respectively. The weighted average market price of shares exercised during fiscal 2012 and fiscal 2013 was $26.52 and $39.61, respectively.
	(c)
	Stock options outstanding as of January 28, 2014 have a weighted average remaining contractual term of 8.09 years and an aggregate intrinsic value of $24.0 million based on the market value of the Company's common stock on January 28, 2014.
	(d)
	Stock options exercisable as of January 28, 2014 have a weighted average remaining contractual term of 7.83 years and an aggregate intrinsic value of $8.2 million based on the market value of the Company's common stock on January 28, 2014.
Stock-Based Compensation	'
Schedule of outstanding and exercisable stock options by range of exercise prices	'
	Range of Exercise Prices	Outstanding as			Weighted			Weighted			Exercisable as		Weighted			Weighted
		of 1/28/14			Average			Average			of 1/28/14		Average			Average
		(in thousands)			Remaining			Exercise			(in thousands)		Remaining			Exercise
					Contractual			Price					Contractual			Price
					Life (in years)								Life (in years)
	Time Based
	$19.00 - $29.26		527			7.88		$	19.95			156		7.84		$	19.44
	$36.84 - $41.25		166			9.45		$	39.39			—		—			—
	Market Based
	$19.00 - $29.26		528			7.73		$	19.86			205		7.83		$	19.24
	$36.84 - $41.25		70			9.24		$	36.84			—		—			—
Time-based stock options	'
Stock-Based Compensation	'
Assumptions used to calculate the fair value of stock options on the grant date	'
		Fiscal			Fiscal			Fiscal
		2011			2012			2013
	Weighted average expected life (in years)		6.5			6.5		6.25 - 6.50
	Volatility factor		55	%		60	%	60%
	Dividend yield		0	%		0	%	0%
	Risk-free interest rate		1.28	%		1.02	%	1.02% - 2.13%
Market-based stock options	'
Stock-Based Compensation	'
Assumptions used to calculate the fair value of stock options on the grant date	'
		Fiscal			Fiscal			Fiscal
		2011			2012			2013
	Suboptimal exercise factor		2.5x			2.5x			2.5x
	Volatility factor		55	%		60	%		60	%
	Dividend yield		0	%		0	%		0	%
	Risk-free interest rate		1.28	%		1.02	%		1.02	%
Restricted Stock	'
Stock-Based Compensation	'
Assumptions used to calculate the fair value of stock options on the grant date	'
		Fiscal 2013
	Weighted average expected life (in years)		4
	Volatility factor		40	%
	Dividend yield		0	%
	Risk-free interest rate		1.32	%
Summary of restricted stock grants, vesting, and forfeitures	'
	The following table summarizes the restricted stock grants, vesting, and forfeitures for fiscal 2011, fiscal 2012, and fiscal 2013 (in thousands, except per share amounts):
		Fiscal 2012						Fiscal 2013
		Restricted			Weighted			Restricted			Weighted
		Shares			Average			Shares			Average
					Fair Value						Fair Value
	Outstanding, beginning of fiscal year		—		$	—			139		$	29.1
	Granted(a)		139		$	29.1			159		$	30.45
	Vested(b)		—		$	—			(49	)	$	29.24
	Unvested, end of fiscal year		139		$	29.1			249		$	29.93
	(a)
	The total grant-date fair value of restricted stock awards granted during fiscal 2012 and fiscal 2013 was $4.0 million and $4.8 million, respectively.
	(b)
	The total fair value of awards vested during fiscal 2013 was $1.6 million.
Class B Units	'
Stock-Based Compensation	'
Summary of restricted stock grants, vesting, and forfeitures	'
	A summary of the status of unvested Class B Units and changes during fiscal 2012 is as follows (unit amounts in thousands):
		Fiscal 2012
		Class B Units			Weighted Average
					Grant-Date
					Fair Value
	Unvested, beginning of fiscal year		1,277		$	0.98
	Vested		(1,277	)	$	0.98
	Unvested, end of fiscal year		—		$	—

Supplemental_Statement_of_Cash1

Supplemental Statement of Cash Flow Information (Tables)	12 Months Ended
	Jan. 28, 2014
Supplemental Statement of Cash Flow Information	'
Schedule of supplemental information to the statement of cash flows	'
	Supplemental information to the statement of cash flows is as follows (in thousands):
		Fiscal		Fiscal		Fiscal
		2011		2012		2013
	Interest paid	$	7,512	$	8,052	$	11,255
	Taxes paid	$	2,490	$	11,406	$	28,612
	Unpaid liabilities for capital expenditures	$	3,160	$	3,577	$	6,276

Quarterly_Results_of_Operation1

Quarterly Results of Operations (Unaudited) (Tables)	12 Months Ended
	Jan. 28, 2014
Quarterly Results of Operations (Unaudited)	'
Schedule of quarterly results of operations (unaudited)	'
		1st Quarter				2nd Quarter				3rd Quarter					4th Quarter
		FY 2012		FY 2013		FY 2012		FY 2013		FY 2012		FY 2013			FY 2012		FY 2013
	Net sales	$	209,814	$	275,957	$	262,018	$	302,541	$	277,259	$	326,233		$	258,246	$	312,081
	Cost of sales		127,272		171,515		159,854		182,096		167,173		200,267			160,273		197,609
	Gross profit from retail operations		82,542		104,442		102,164		120,445		110,086		125,966			97,973		114,472
	Franchise fees and royalty income		1,205		1,249		1,327		1,438		1,490		1,655			1,374		1,275
			83,747		105,691		103,491		121,883		111,576		127,621			99,347		115,747
	Operating expenses:
	Sales and marketing expenses		49,128		63,731		66,564		75,768		67,475		74,605			62,388		75,429
	General and administrative expenses		16,630		19,169		19,248		19,749		20,868		21,225			16,894		22,821
	Intangible asset impairment charge		—		—		—		—		—		—			2,100		—
	Loss (gain) on store closings and impairment of store assets		17		261		54		483		196		(5	)		783		760
	Total operating expenses		65,775		83,161		85,866		96,000		88,539		95,825			82,165		99,010
	Income from operations		17,972		22,530		17,625		25,883		23,037		31,796			17,182		16,737
	Other income:
	Interest expense, net		2,074		2,847		2,214		2,795		2,097		2,543			2,862		2,679
	Income before income taxes		15,898		19,683		15,411		23,088		20,940		29,253			14,320		14,058
	Income tax expense		6,162		7,674		5,326		8,965		8,484		11,117			6,726		5,402
	Net income	$	9,736	$	12,009	$	10,085	$	14,123	$	12,456	$	18,136		$	7,594	$	8,656
	Basic net income per common share	$	0.29	$	0.36	$	0.3	$	0.42	$	0.37	$	0.54		$	0.22	$	0.26
	Diluted net income per common share	$	0.29	$	0.35	$	0.3	$	0.41	$	0.37	$	0.53		$	0.22	$	0.25

Business_and_Summary_of_Signif3

Business and Summary of Significant Accounting Policies (Details) (USD $)	0 Months Ended		12 Months Ended
	Jul. 19, 2012	Nov. 23, 2011	Jan. 28, 2014	Jan. 29, 2013	Jan. 31, 2012
Initial Public Offering	'	'	'	'	'
Shares of common stock issued in initial public offering	'	6,388,888	'	'	'
Offering price (in dollars per share)	'	$19	'	'	'
Gross proceeds from initial public offering	'	$121,400,000	'	'	'
Net proceeds from initial public offering	'	110,400,000	'	'	110,446,000
Underwriting discounts and commissions	'	8,500,000	'	'	'
Offering-related costs	'	2,500,000	'	'	'
Business and Summary of Significant Accounting Policies	'	'	'	'	'
Repayment of long-term debt from net proceeds of the initial public offering	40,000,000	88,800,000	105,966,000	36,983,000	145,231,000
Payment of accrued management fees and interest thereon and termination fee	'	1,600,000	'	'	'
Number of shares of common stock owned by controlling stockholder	'	'	34,002,981	33,795,630	'
Length of fiscal year	'	'	'364 days	'364 days	'364 days
Minimum	'	'	'	'	'
Business and Summary of Significant Accounting Policies	'	'	'	'	'
Length of fiscal year	'	'	'364 days	'	'
Maximum	'	'	'	'	'
Business and Summary of Significant Accounting Policies	'	'	'	'	'
Length of fiscal year	'	'	'371 days	'	'
J.W. Childs Equity Partners III, L.P	'	'	'	'	'
Business and Summary of Significant Accounting Policies	'	'	'	'	'
Number of shares of common stock owned by controlling stockholder	'	'	16,400,000	'	'
Percentage of common stock owned by controlling stockholder	'	'	48.00%	'	'
2009 Loan Facility	'	'	'	'	'
Business and Summary of Significant Accounting Policies	'	'	'	'	'
Repayment of long-term debt from net proceeds of the initial public offering	'	88,800,000	'	'	'
PIK Notes	'	'	'	'	'
Business and Summary of Significant Accounting Policies	'	'	'	'	'
Repayment of long-term debt from net proceeds of the initial public offering	'	4,600,000	'	'	'
Amount of principal and accrued interest converted into shares of common stock	'	52,700,000	'	'	'
Number of shares of common stock issued upon conversion of notes	'	2,774,035	'	'	'
Convertible Notes	'	'	'	'	'
Business and Summary of Significant Accounting Policies	'	'	'	'	'
Amount of principal and accrued interest converted into shares of common stock	'	$52,700,000	'	'	'
Number of shares of common stock issued upon conversion of notes	'	2,774,035	'	'	'

Business_and_Summary_of_Signif4

Business and Summary of Significant Accounting Policies (Details 2) (USD $)	Jan. 28, 2014	Jan. 29, 2013
In Thousands, unless otherwise specified
Fair Value Measurements	'	'
Nonqualified deferred compensation plan (Note 13)	$1,400	$1,100
Recurring	'	'
Fair Value Measurements	'	'
Property and equipment requiring impairment review (Note 3)	464	'
Recurring | Net Book Value	'	'
Fair Value Measurements	'	'
Nonqualified deferred compensation plan (Note 13)	1,353	1,138
Recurring | Level 2	'	'
Fair Value Measurements	'	'
Nonqualified deferred compensation plan (Note 13)	1,353	1,138
Non-recurring	'	'
Fair Value Measurements	'	'
Intangible assets requiring impairment review (Note 4)	'	2,100
Property and equipment requiring impairment review (Note 3)	'	156
Non-recurring | Net Book Value	'	'
Fair Value Measurements	'	'
Intangible assets requiring impairment review (Note 4)	'	786
Property and equipment requiring impairment review (Note 3)	321	'
Non-recurring | Level 3	'	'
Fair Value Measurements	'	'
Intangible assets requiring impairment review (Note 4)	'	786
Property and equipment requiring impairment review (Note 3)	$321	'

Business_and_Summary_of_Signif5

Business and Summary of Significant Accounting Policies (Details 3) (Level 3, Income approach)	12 Months Ended
	Jan. 28, 2014	Jan. 29, 2013
Property and Equipment	'	'
Valuation of Level 3 Financial Instruments	'	'
WACC	13.50%	13.50%
Minimum | Intangible Asset	'	'
Valuation of Level 3 Financial Instruments	'	'
WACC	'	15.50%
Royalty rate	'	0.50%
Maximum | Intangible Asset	'	'
Valuation of Level 3 Financial Instruments	'	'
WACC	'	17.50%
Royalty rate	'	1.50%

Business_and_Summary_of_Signif6

Business and Summary of Significant Accounting Policies (Details 4) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Jan. 28, 2014	Jan. 29, 2013	Jan. 31, 2012
Vendor Incentives	'	'	'
Direct vendor advertising funds	$9.10	$5.20	$3.90
Number of months for recognition of new store funds	'36 months	'	'
Sales Returns and Exchanges	'	'	'
Maximum period after the original purchase within which customer may receive a refund or exchange the original mattress	'100 days	'	'
Estimated Fair Value | 2012 Senior Credit Facility | Level 2	'	'	'
Fair Value Measures	'	'	'
Term Loans	198.6	226.3	'
Carrying Value | 2012 Senior Credit Facility | Level 2	'	'	'
Fair Value Measures	'	'	'
Term Loans	$198.10	$226.70	'

Business_and_Summary_of_Signif7

Business and Summary of Significant Accounting Policies (Details 5) (USD $)	12 Months Ended
	Jan. 28, 2014	Jan. 29, 2013	Jan. 31, 2012
Activity with respect to the liability for product warranties	'	'	'
Balance at beginning of period	$3,779,000	$2,766,000	$2,063,000
Warranty provision	2,932,000	2,414,000	2,238,000
Warranty claims	-1,910,000	-1,401,000	-1,535,000
Balance at end of period	4,801,000	3,779,000	2,766,000
Less: Current portion included in accrued liabilities	1,994,000	1,735,000	1,285,000
Noncurrent portion included in other non-current liabilities	2,807,000	2,044,000	1,481,000
Advertising and Media Production Expense	'	'	'
Advertising and media production expense	105,300,000	87,200,000	60,200,000
Cash and Cash Equivalents	'	'	'
Period from the date of sales transaction considered for conversion of proceeds from credit card sales into cash	'3 days	'	'
Minimum	'	'	'
Franchise Fees and Royalty Income	'	'	'
Term of franchise rights granted to private operators	'20 years	'	'
Maximum	'	'	'
Franchise Fees and Royalty Income	'	'	'
Term of franchise rights granted to private operators	'30 years	'	'
Liability for sales returns and exchanges	'	'	'
Activity with respect to the liability for sales returns and exchanges	'	'	'
Balance at Beginning of Period	1,485,000	1,079,000	513,000
Sales return and exchange provision	8,802,000	6,230,000	3,651,000
Sales return and exchange claims	-8,291,000	-5,824,000	-3,085,000
Balance at End of Period	$1,996,000	$1,485,000	$1,079,000

Business_and_Summary_of_Signif8

Business and Summary of Significant Accounting Policies (Details 6) (USD $)	Jan. 28, 2014	Jan. 29, 2013
Accounts receivable	'	'
Allowance for doubtful accounts	$1,100,000	$300,000
Accounts receivable	20,812,000	26,246,000
Vendor incentives	'	'
Accounts receivable	'	'
Accounts receivable	9,749,000	14,421,000
Finance companies	'	'
Accounts receivable	'	'
Accounts receivable	7,760,000	7,522,000
Tenant improvement allowances	'	'
Accounts receivable	'	'
Accounts receivable	1,985,000	1,665,000
Franchisees and other	'	'
Accounts receivable	'	'
Accounts receivable	$1,318,000	$2,638,000

Business_and_Summary_of_Signif9

Business and Summary of Significant Accounting Policies (Details 7) (USD $)	12 Months Ended
	Jan. 28, 2014	Jan. 29, 2013	Jan. 31, 2012
Goodwill and Intangible Assets	'	'	'
Goodwill impairment losses	$0	$0	$0
Debt Issue Costs and Other Assets	'	'	'
Debt issuance costs and other assets	12,500,000	12,000,000	'
Accumulated amortization of debt issue costs and other assets	$12,100,000	$11,600,000	'
Building	'	'	'
Property and Equipment	'	'	'
Estimated useful lives	'30 years	'	'
Equipment, computers and software | Minimum	'	'	'
Property and Equipment	'	'	'
Estimated useful lives	'3 years	'	'
Equipment, computers and software | Maximum	'	'	'
Property and Equipment	'	'	'
Estimated useful lives	'5 years	'	'
Furniture and fixtures	'	'	'
Property and Equipment	'	'	'
Estimated useful lives	'7 years	'	'
Store signs	'	'	'
Property and Equipment	'	'	'
Estimated useful lives	'7 years	'	'
Vehicles	'	'	'
Property and Equipment	'	'	'
Estimated useful lives	'5 years	'	'

Recovered_Sheet1

Business and Summary of Significant Accounting Policies (Details 8)	12 Months Ended
	Jan. 28, 2014
	item
Reportable Segments	'
Number of operating segments	9
Number of operated store regions	6
Minimum	'
Reportable Segments	'
Number of operating segments aggregated to form reportable segment	2

Acquisitions_Details

Acquisitions (Details) (USD $)

3 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

Jan. 28, 2014

Oct. 29, 2013

Jul. 30, 2013

Apr. 30, 2013

Jan. 29, 2013

Oct. 30, 2012

Jul. 31, 2012

1-May-12

Jan. 28, 2014

Jan. 29, 2013

Jan. 31, 2012

Nov. 15, 2011

Jan. 28, 2014

Dec. 31, 2013

Jan. 28, 2014

Jun. 14, 2013

Jan. 28, 2014

Jun. 14, 2013

Jun. 14, 2013

Jun. 14, 2013

Nov. 13, 2013

Jan. 28, 2014

Nov. 13, 2013

Dec. 10, 2013

Jan. 28, 2014

Dec. 10, 2013

Dec. 10, 2013

Dec. 31, 2013

Jan. 28, 2014

Jan. 28, 2014

Jan. 28, 2014

3-May-12

Jan. 29, 2013

Jan. 29, 2013

Jan. 31, 2012

Jan. 29, 2013

Jan. 31, 2012

Jan. 29, 2013

Jan. 31, 2012

Sep. 25, 2012

Jan. 29, 2013

Sep. 25, 2012

Dec. 11, 2012

Jan. 29, 2013

Jan. 31, 2012

Nov. 15, 2011

item

item

Franchise rights

Acquisitions During Fiscal 2013

Acquisitions During Fiscal 2013

Acquisitions During Fiscal 2013

Olejo

Olejo

Olejo

Olejo

Olejo

Mattress People

Mattress People

Mattress People

Perfect Mattress

Perfect Mattress

Perfect Mattress

Perfect Mattress

Mattress Expo

Mattress Expo

Acquisitions During Fiscal 2012

Acquisitions During Fiscal 2012

Mattress Giant

Mattress Giant

Mattress Giant

Mattress Giant

Mattress Giant

Mattress Giant

Mattress Giant

Mattress Giant

Mattress X-Press

Mattress X-Press

Mattress X-Press

Mattress Source

Mattress Source

Mattress Giant Corporation

Mattress Giant Corporation

Sellers Notes

Trade name

Technology platform

Non-compete agreements

Nebraska and Iowa

Sellers Notes

Wisconsin and Illinois

item

Sellers Notes

item

As Reported

As Reported

Pro Forma Adjustments

Pro Forma Adjustments

Pro Forma

Pro Forma

item

Sellers Notes

item

item

item

item

Business acquisition

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Contingent earnout payment period

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'2 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of mattress specialty stores

6

'

'

'

'

'

'

'

6

'

'

'

'

'

'

'

'

'

'

'

'

'

5

'

'

'

39

2

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Unsecured financing

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$2,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Interest rate (as a percent)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

7.75%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Term of debt

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'1 year

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Allocation of the purchase price to the acquired assets and liabilities

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Cash

'

'

'

'

'

'

'

'

'

'

'

'

127,000

'

'

79,000

'

'

'

'

48,000

'

'

'

'

'

'

'

'

313,000

'

'

'

'

'

'

'

'

'

313,000

'

'

'

'

'

'

Accounts receivable

'

'

'

'

'

'

'

'

'

'

'

'

414,000

'

'

2,000

'

'

'

'

33,000

'

'

379,000

'

'

'

'

'

2,693,000

'

2,667,000

'

'

'

'

'

'

'

26,000

'

'

'

'

'

'

Inventories

'

'

'

'

'

'

'

'

'

'

'

'

2,315,000

'

'

17,000

'

'

'

'

306,000

'

'

1,966,000

'

'

'

26,000

'

6,553,000

'

5,167,000

'

'

'

'

'

'

'

834,000

'

'

552,000

'

'

'

Prepaid expenses and other current assets

'

'

'

'

'

'

'

'

'

'

'

'

395,000

'

'

16,000

'

'

'

'

35,000

'

'

344,000

'

'

'

'

'

3,185,000

'

2,819,000

'

'

'

'

'

'

'

195,000

'

'

171,000

'

'

'

Current assets

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3,815,000

Property and equipment

'

'

'

'

'

'

'

'

'

'

'

'

2,969,000

'

'

'

'

'

'

'

547,000

'

'

2,422,000

'

'

'

'

'

4,512,000

'

3,043,000

'

'

'

'

'

'

'

884,000

'

'

585,000

'

'

1,414,000

Intangible assets

'

'

'

'

'

'

'

'

'

'

'

'

2,317,000

'

'

2,317,000

'

'

'

'

'

'

'

'

'

'

'

'

'

7,197,000

'

5,119,000

'

'

'

'

'

'

'

1,313,000

'

'

765,000

'

'

250,000

Goodwill

366,647,000

'

'

'

358,978,000

'

'

'

366,647,000

358,978,000

291,141,000

'

7,669,000

7,700,000

'

1,720,000

'

'

'

'

1,161,000

'

'

4,469,000

'

'

'

319,000

'

67,846,000

'

43,186,000

'

'

'

'

'

'

'

14,552,000

'

'

10,108,000

'

'

3,165,000

Deferred income tax asset

'

'

'

'

'

'

'

'

'

'

'

'

340,000

'

'

'

'

'

'

'

142,000

'

'

198,000

'

'

'

'

'

5,183,000

'

4,253,000

'

'

'

'

'

'

'

751,000

'

'

179,000

'

'

'

Other noncurrent assets

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

81,000

Other assets

'

'

'

'

'

'

'

'

'

'

'

'

326,000

'

'

12,000

'

'

'

'

29,000

'

'

270,000

'

'

'

15,000

'

1,172,000

'

639,000

'

'

'

'

'

'

'

419,000

'

'

114,000

'

'

'

Accounts payable

'

'

'

'

'

'

'

'

'

'

'

'

-3,760,000

'

'

-851,000

'

'

'

'

-150,000

'

'

-2,759,000

'

'

'

'

'

-17,923,000

'

-12,896,000

'

'

'

'

'

'

'

-4,522,000

'

'

-505,000

'

'

'

Accrued liabilities

'

'

'

'

'

'

'

'

'

'

'

'

-612,000

'

'

'

'

'

'

'

-117,000

'

'

-495,000

'

'

'

'

'

-8,278,000

'

-7,693,000

'

'

'

'

'

'

'

-487,000

'

'

-98,000

'

'

'

Customer deposits

'

'

'

'

'

'

'

'

'

'

'

'

-466,000

'

'

-117,000

'

'

'

'

-25,000

'

'

-324,000

'

'

'

'

'

-1,936,000

'

-1,559,000

'

'

'

'

'

'

'

-304,000

'

'

-73,000

'

'

'

Notes payable

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-322,000

'

'

'

'

'

'

'

'

'

-163,000

'

'

-159,000

'

'

'

Current liabilities

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-404,000

Other noncurrent liabilities

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-1,687,000

'

-820,000

'

'

'

'

'

'

'

-667,000

'

'

-200,000

'

'

-363,000

Fair value of assets and liabilities acquired

'

'

'

'

'

'

'

'

'

'

'

'

12,034,000

'

'

3,195,000

'

'

'

'

2,009,000

'

'

6,470,000

'

'

'

360,000

'

68,508,000

'

43,925,000

'

'

'

'

'

'

'

13,144,000

'

'

11,439,000

'

'

7,958,000

Reconciliation to cash used for acquisition:

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Seller notes issued

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-2,000,000

'

'

'

'

'

'

'

'

'

'

-2,000,000

'

'

'

'

-7,750,000

'

'

'

'

'

'

'

'

'

'

-7,750,000

'

'

'

'

Fair value of contingent consideration

'

'

'

'

'

'

'

'

'

'

'

'

-1,074,000

'

'

-1,074,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Purchase price adjustment offset against payment obligation on seller notes

2,600,000

'

'

'

'

'

'

'

2,600,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2,606,000

'

'

'

'

'

'

'

'

'

'

2,606,000

'

'

'

'

Cash of acquired businesses

'

'

'

'

'

'

'

'

'

'

'

'

-127,000

'

'

-79,000

'

'

'

'

-48,000

'

'

'

'

'

'

'

'

'

-313,000

'

'

'

'

'

'

'

'

'

'

-313,000

'

'

'

'

Cash used in acquisitions, net of cash acquired

'

'

'

'

'

'

'

'

'

'

'

'

8,833,000

'

'

2,042,000

'

'

'

'

1,961,000

'

'

4,470,000

'

'

'

360,000

'

63,051,000

'

43,925,000

'

'

'

'

'

'

'

7,687,000

'

'

11,439,000

'

'

'

Additional information

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Goodwill, nondeductible

'

'

'

'

'

'

'

'

'

'

'

'

'

1,100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

38,400,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Definite lived intangible assets, estimated useful lives

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'20 years

'15 years

'4 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Purchase price

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2,000,000

'

'

'

6,500,000

400,000

'

'

'

43,925,000

'

'

'

'

'

'

'

13,144,000

'

'

11,439,000

'

'

'

Number of stores added

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

181

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of mattress specialty retail stores acquired

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

34

'

'

27

'

'

55

Principal amount of unsecured notes issued

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

7,800,000

'

'

'

'

'

'

Cash used in acquisitions

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

5,400,000

'

'

'

'

'

'

Term over which unsecured financing amount is payable

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'1 year

'

'

'

'

'

'

Unsecured financing amount, interest rate (as a percent)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

8.00%

'

'

'

'

'

'

Number of distribution centers acquired

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3

Net sales

312,081,000

326,233,000

302,541,000

275,957,000

258,246,000

277,259,000

262,018,000

209,814,000

1,216,812,000

1,007,337,000

703,910,000

'

'

'

'

'

4,300,000

'

'

'

'

600,000

'

'

2,500,000

'

'

'

100,000

'

'

'

110,100,000

1,007,337,000

703,910,000

31,825,000

128,155,000

1,039,162,000

832,065,000

'

7,000,000

'

'

1,800,000

'

'

Net income

8,656,000

18,136,000

14,123,000

12,009,000

7,594,000

12,456,000

10,085,000

9,736,000

52,924,000

39,871,000

34,351,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

39,871,000

34,351,000

1,479,000

4,570,000

41,350,000

38,921,000

'

'

'

'

'

'

'

Diluted net income (loss) per common share (in dollars per share)

$0.25

$0.53

$0.41

$0.35

$0.22

$0.37

$0.30

$0.29

$1.55

$1.18

$1.40

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$1.18

$1.40

$0.04

$0.19

$1.22

$1.58

'

'

'

'

'

'

'

Direct acquisition costs

'

'

'

'

'

'

'

'

'

'

'

'

300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2,500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

600,000

'

Current period business acquisitions

'

'

'

'

'

'

'

'

'

'

'

$100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Property_and_Equipment_Details

Property and Equipment (Details) (USD $)

0 Months Ended

12 Months Ended

12 Months Ended

0 Months Ended

0 Months Ended

12 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

12 Months Ended

0 Months Ended

0 Months Ended

Jul. 19, 2012

Nov. 23, 2011

Jan. 28, 2014

Jan. 29, 2013

Jan. 31, 2012

Jul. 19, 2011

Jan. 28, 2014

Jan. 29, 2013

Jan. 28, 2014

Jan. 29, 2013

Jan. 28, 2014

Jan. 29, 2013

Jan. 28, 2014

Jan. 29, 2013

Jan. 28, 2014

Jan. 29, 2013

Jan. 31, 2012

Jan. 28, 2014

Jan. 29, 2013

Jan. 28, 2014

Jan. 29, 2013

Nov. 05, 2012

Jan. 28, 2014

Nov. 05, 2012

Nov. 05, 2012

Jun. 01, 2011

Jan. 27, 2015

Jan. 28, 2014

Jan. 29, 2013

Jan. 31, 2012

Feb. 27, 2015

Jan. 28, 2014

Jan. 28, 2014

Jan. 28, 2014

Jan. 28, 2014

Jan. 29, 2013

Feb. 27, 2015

Jan. 28, 2014

Jan. 28, 2014

Jan. 28, 2014

Jan. 29, 2013

Mar. 07, 2014

Feb. 27, 2015

Jan. 28, 2014

Jan. 28, 2014

Jan. 28, 2014

Jan. 28, 2014

Jan. 28, 2014

Nov. 05, 2012

Jan. 28, 2014

Jan. 28, 2014

Jan. 29, 2013

Jan. 28, 2014

Nov. 23, 2011

Land

Land

Building

Building

Leasehold improvements

Leasehold improvements

Equipment, computers and software

Equipment, computers and software

Store signs

Store signs

Store signs

Furniture and fixtures

Furniture and fixtures

Vehicles

Vehicles

Revolving credit facility

Revolving credit facility

Extended term loans

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

Term loans and revolving loans

Letters of credit

Equipment financing and other notes payable

Equipment financing and other notes payable

Equipment financing and other notes payable

2009 Loan Facility

Mattress Holding Corp

Mattress Holding Corp

Mattress Holding Corp

Mattress Holding Corp

Mattress Holding Corp

Mattress Holding Corp

Mattress Holding Corp

Mattress Holding Corp

Mattress Holding Corp

Mattress Holding Corp

Mattress Holding Corp

Mattress Holding Corp

Mattress Holding Corp

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Term loan

Term loan

Term loan

Term loan

Extended term loans

Extended term loans

Non-extended term loans

Non-extended term loans

Non-extended term loans

Mattress Holding Corp

Mattress Holding Corp

Mattress Holding Corp

item

Subsequent event

Base rate loans

Base rate loans

Eurocurrency rate loans

Mattress Holding Corp

Mattress Holding Corp

Mattress Holding Corp

Subsequent event

Mattress Holding Corp

Mattress Holding Corp

Mattress Holding Corp

Mattress Holding Corp

Mattress Holding Corp

Mattress Holding Corp

Prime rate

LIBOR

Subsequent event

Base rate loans

LIBOR loans

Subsequent event

Base rate loans

LIBOR loans

Base rate loans

LIBOR loans

Notes Payable and Long-term Debt

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Total long-term debt

'

'

$221,208,000

$252,999,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$21,000,000

$21,000,000

'

'

'

$198,098,000

$226,704,000

'

'

'

'

'

'

'

'

'

$2,110,000

$5,295,000

'

'

Less: Current maturities of long-term debt

'

'

3,621,000

33,930,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-term debt, net of current maturities

'

'

217,587,000

219,069,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Unamortized discount

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0

200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Maximum borrowing capacity under credit facility

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

35,000,000

100,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

200,000,000

'

'

'

'

'

'

15,000,000

'

'

'

'

Period by which the maturity date of the debt instrument has been extended

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'2 years

'

'2 years

'

'

'

'

'

'

'

'

'

'

'

'

'1 year

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Increase in loan commitment

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

150,000,000

'

'

'

'

'

'

'

'

'

'

'

Amount of expenditure permitted to borrower and its subsidiary guarantors on per acquisition basis prior to amendment

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

50,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amount of expenditure permitted to borrower and its subsidiary guarantors on per acquisition basis

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

70,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amount of expenditure permitted to borrower and its subsidiary guarantors on an aggregate basis prior to amendment

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

200,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amount of expenditure permitted to borrower and its subsidiary guarantors on an aggregate basis

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

350,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Aggregate principal amount outstanding

'

'

221,208,000

'

'

40,200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

200,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage increase in the interest rate

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1.25%

'

'

'

'

'

Amount of capital expenditure permissible on annual basis

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

80,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amount of fees incurred in connection with the amendment of debt

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Principal amount

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

100,000,000

'

'

'

27,000,000

'

'

'

'

'

'

2,000,000

'

Notes payable for financing of equipment purchases that are collateralized by the equipment with carrying amounts

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

100,000

'

Amount outstanding under credit facility

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,900,000

'

'

'

'

Amount available for borrowings under credit facility

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

77,100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

13,100,000

'

'

'

'

Variable rate basis

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'federal funds rate

'prime rate

'LIBOR

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Applicable margin rate (as a percent)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2.50%

3.50%

'

'

'

'

2.50%

3.50%

'

1.25%

2.25%

'

'

'

'

'

'

Weighted average interest rate (as a percent)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3.80%

3.80%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amount of quarterly principal installments payable

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

500,000

500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Excess cash flow payments made

40,000,000

88,800,000

105,966,000

36,983,000

145,231,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

800,000

'

0

0

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

88,800,000

Maximum period after the end of each fiscal year for annual principal prepayment

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'120 days

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of quarterly payments to which annual principal prepayment is applied

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

4

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Interest rate (as a percent)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

7.75%

'

Amount of prepayments required

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0

0

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

The aggregate maturities of notes payable and long-term debt

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2014

'

'

3,621,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2015

'

'

217,587,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Total

'

'

221,208,000

'

'

40,200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

200,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Property and Equipment

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Property and equipment, gross

'

'

297,149,000

239,952,000

'

'

1,159,000

1,159,000

1,621,000

1,621,000

196,085,000

167,792,000

49,095,000

30,711,000

27,005,000

20,753,000

'

20,738,000

16,955,000

1,446,000

961,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Accumulated depreciation

'

'

-122,379,000

-95,340,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Property and equipment, net

'

'

174,770,000

144,612,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Impairment losses

'

'

'

$2,100,000

'

'

'

'

'

'

'

'

'

'

$500,000

$200,000

$100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Goodwill_and_Intangible_Assets2

Goodwill and Intangible Assets (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Jan. 28, 2014	Jan. 29, 2013	Jan. 31, 2012
		item
Changes in the carrying amounts of goodwill	'	'	'
Balance at the beginning of the year	$358,978	$291,141	'
Prior year business acquisition adjustment	'	-9	'
Current period business acquisitions	7,669	67,846	'
Balance at the end of the year	366,647	358,978	291,141
Changes in the carrying amounts of nonamortizable intangible assets	'	'	'
Balance at the beginning of the year	73,281	80,600	'
Deferred tax adjustment	-1,215	-7,319	'
Balance at the end of the year	72,066	73,281	80,600
Changes in the carrying amounts of amortizable intangible assets	'	'	'
Gross Cost, Balance at the beginning of the year	12,136	6,328	'
Accumulated Amortization, Balance at the beginning of the year	-2,938	-2,133	'
Net Carrying Value, Balance at the beginning of the year	9,198	4,195	'
Reacquired franchise rights	'	140	'
Trademark acquired	1,500	'	'
Trademarks defense	97	571	'
Trade name impairment	'	-2,100	'
Number of stores rebranded	'	20	'
Amortization expense	-787	-805	-500
Gross Cost, Balance at the end of the year	16,050	12,136	6,328
Accumulated Amortization, Balance at the end of the year	-3,725	-2,938	-2,133
Net Carrying Value, Balance at the end of the year	12,325	9,198	4,195
Nonamortizing:	'	'	'
Trade names and trademarks	72,066	73,281	'
Amortizing:	'	'	'
Amortizing intangible assets, gross	16,050	12,136	6,328
Accumulated amortization	-3,725	-2,938	-2,133
Amortizing intangible assets, net	12,325	9,198	4,195
Intangible assets, net	84,391	82,479	'
Amortization of intangible assets	787	805	500
Remaining weighted average amortization period	'16 years	'	'
Expected amortization expense	'	'	'
2014	879	'	'
2015	852	'	'
2016	852	'	'
2017	848	'	'
2018	843	'	'
Goodwill impairment charge	0	0	0
Impairment charges related to intangible assets	0	'	0
Franchise agreement rights	'	'	'
Changes in the carrying amounts of amortizable intangible assets	'	'	'
Gross Cost, Balance at the beginning of the year	1,345	'	'
Gross Cost, Balance at the end of the year	1,345	'	'
Amortizing:	'	'	'
Useful Life	'20 years	'	'
Amortizing intangible assets, gross	1,345	'	'
Acquired trade names	'	'	'
Changes in the carrying amounts of amortizable intangible assets	'	'	'
Gross Cost, Balance at the end of the year	11,312	9,084	'
Amortizing:	'	'	'
Amortizing intangible assets, gross	11,312	9,084	'
Acquired trade names | Minimum	'	'	'
Amortizing:	'	'	'
Useful Life	'2 years	'	'
Acquired trade names | Maximum	'	'	'
Amortizing:	'	'	'
Useful Life	'20 years	'	'
Trademarks defense	'	'	'
Changes in the carrying amounts of amortizable intangible assets	'	'	'
Gross Cost, Balance at the beginning of the year	571	'	'
Gross Cost, Balance at the end of the year	668	'	'
Amortizing:	'	'	'
Useful Life	'8 years	'	'
Amortizing intangible assets, gross	668	'	'
Software technology	'	'	'
Changes in the carrying amounts of amortizable intangible assets	'	'	'
Gross Cost, Balance at the end of the year	1,573	'	'
Amortizing:	'	'	'
Useful Life	'15 years	'	'
Amortizing intangible assets, gross	1,573	'	'
Non-compete agreements	'	'	'
Changes in the carrying amounts of amortizable intangible assets	'	'	'
Gross Cost, Balance at the end of the year	1,152	1,136	'
Amortizing:	'	'	'
Amortizing intangible assets, gross	$1,152	$1,136	'
Non-compete agreements | Minimum	'	'	'
Amortizing:	'	'	'
Useful Life	'3 years	'	'
Non-compete agreements | Maximum	'	'	'
Amortizing:	'	'	'
Useful Life	'5 years	'	'

Notes_Payable_and_Longterm_Deb2

Notes Payable and Long-term Debt (Details) (USD $)

0 Months Ended

12 Months Ended

0 Months Ended

0 Months Ended

12 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

12 Months Ended

0 Months Ended

0 Months Ended

Jul. 19, 2012

Nov. 23, 2011

Jan. 28, 2014

Jan. 29, 2013

Jan. 31, 2012

Jul. 19, 2011

Nov. 05, 2012

Jan. 28, 2014

Nov. 05, 2012

Nov. 05, 2012

Jun. 01, 2011

Jan. 27, 2015

Jan. 28, 2014

Jan. 29, 2013

Jan. 31, 2012

Feb. 27, 2015

Jan. 28, 2014

Jan. 28, 2014

Jan. 28, 2014

Jan. 28, 2014

Jan. 29, 2013

Feb. 27, 2015

Jan. 28, 2014

Jan. 28, 2014

Jan. 28, 2014

Jan. 29, 2013

Mar. 07, 2014

Feb. 27, 2015

Jan. 28, 2014

Jan. 28, 2014

Jan. 28, 2014

Jan. 28, 2014

Jan. 28, 2014

Nov. 05, 2012

Jan. 28, 2014

Jan. 28, 2014

Jan. 29, 2013

Jan. 28, 2014

Nov. 23, 2011

Revolving credit facility

Revolving credit facility

Extended term loans

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

2012 Senior Credit Facility

Term loans and revolving loans

Letters of credit

Equipment financing and other notes payable

Equipment financing and other notes payable

Equipment financing and other notes payable

2009 Loan Facility

Mattress Holding Corp

Mattress Holding Corp

Mattress Holding Corp

Mattress Holding Corp

Mattress Holding Corp

Mattress Holding Corp

Mattress Holding Corp

Mattress Holding Corp

Mattress Holding Corp

Mattress Holding Corp

Mattress Holding Corp

Mattress Holding Corp

Mattress Holding Corp

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Term loan

Term loan

Term loan

Term loan

Extended term loans

Extended term loans

Non-extended term loans

Non-extended term loans

Non-extended term loans

Mattress Holding Corp

Mattress Holding Corp

Mattress Holding Corp

item

Subsequent event

Base rate loans

Base rate loans

Eurocurrency rate loans

Mattress Holding Corp

Mattress Holding Corp

Mattress Holding Corp

Subsequent event

Mattress Holding Corp

Mattress Holding Corp

Mattress Holding Corp

Mattress Holding Corp

Mattress Holding Corp

Mattress Holding Corp

Prime rate

LIBOR

Subsequent event

Base rate loans

LIBOR loans

Subsequent event

Base rate loans

LIBOR loans

Base rate loans

LIBOR loans

Notes Payable and Long-term Debt

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Total long-term debt

'

'

$221,208,000

$252,999,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$21,000,000

$21,000,000

'

'

'

$198,098,000

$226,704,000

'

'

'

'

'

'

'

'

'

$2,110,000

$5,295,000

'

'

Less: Current maturities of long-term debt

'

'

3,621,000

33,930,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-term debt, net of current maturities

'

'

217,587,000

219,069,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Unamortized discount

'

'

'

'

'

'

'

'

'

'

'

'

0

200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Maximum borrowing capacity under credit facility

'

'

'

'

'

'

35,000,000

100,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

200,000,000

'

'

'

'

'

'

15,000,000

'

'

'

'

Period by which the maturity date of the debt instrument has been extended

'

'

'

'

'

'

'2 years

'

'2 years

'

'

'

'

'

'

'

'

'

'

'

'

'1 year

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Increase in loan commitment

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

150,000,000

'

'

'

'

'

'

'

'

'

'

'

Amount of expenditure permitted to borrower and its subsidiary guarantors on per acquisition basis prior to amendment

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

50,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amount of expenditure permitted to borrower and its subsidiary guarantors on per acquisition basis

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

70,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amount of expenditure permitted to borrower and its subsidiary guarantors on an aggregate basis prior to amendment

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

200,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amount of expenditure permitted to borrower and its subsidiary guarantors on an aggregate basis

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

350,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Aggregate principal amount outstanding

'

'

221,208,000

'

'

40,200,000

'

'

200,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage increase in the interest rate

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1.25%

'

'

'

'

'

Amount of capital expenditure permissible on annual basis

'

'

'

'

'

'

'

'

'

'

'

'

'

80,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amount of fees incurred in connection with the amendment of debt

'

'

'

'

'

'

'

'

'

1,500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Principal amount

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

100,000,000

'

'

'

27,000,000

'

'

'

'

'

'

2,000,000

'

Notes payable for financing of equipment purchases that are collateralized by the equipment with carrying amounts

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

100,000

'

Amount outstanding under credit facility

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,900,000

'

'

'

'

Amount available for borrowings under credit facility

'

'

'

'

'

'

'

77,100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

13,100,000

'

'

'

'

Variable rate basis

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'federal funds rate

'prime rate

'LIBOR

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Applicable margin rate (as a percent)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2.50%

3.50%

'

'

'

'

2.50%

3.50%

'

1.25%

2.25%

'

'

'

'

'

'

Weighted average interest rate (as a percent)

'

'

'

'

'

'

'

'

'

'

'

'

3.80%

3.80%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amount of quarterly principal installments payable

'

'

'

'

'

'

'

'

'

'

'

500,000

500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Excess cash flow payments made

40,000,000

88,800,000

105,966,000

36,983,000

145,231,000

'

'

'

'

'

800,000

'

0

0

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

88,800,000

Maximum period after the end of each fiscal year for annual principal prepayment

'

'

'

'

'

'

'

'

'

'

'

'

'120 days

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of quarterly payments to which annual principal prepayment is applied

'

'

'

'

'

'

'

'

'

'

'

'

4

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Interest rate (as a percent)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

7.75%

'

Amount of prepayments required

'

'

'

'

'

'

'

'

'

'

'

'

0

0

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

The aggregate maturities of notes payable and long-term debt

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2014

'

'

3,621,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2015

'

'

217,587,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Total

'

'

$221,208,000

'

'

$40,200,000

'

'

$200,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Income_Taxes_Details

Income Taxes (Details) (USD $)	3 Months Ended								12 Months Ended
	Jan. 28, 2014	Oct. 29, 2013	Jul. 30, 2013	Apr. 30, 2013	Jan. 29, 2013	Oct. 30, 2012	Jul. 31, 2012	1-May-12	Jan. 28, 2014	Jan. 29, 2013	Jan. 31, 2012
Current:	'	'	'	'	'	'	'	'	'	'	'
Federal	'	'	'	'	'	'	'	'	$17,872,000	$5,686,000	$291,000
State	'	'	'	'	'	'	'	'	2,937,000	3,881,000	2,165,000
Total current income tax expenses (benefit)	'	'	'	'	'	'	'	'	20,809,000	9,567,000	2,456,000
Deferred:	'	'	'	'	'	'	'	'	'	'	'
Federal	'	'	'	'	'	'	'	'	10,447,000	16,918,000	-10,912,000
State	'	'	'	'	'	'	'	'	1,902,000	213,000	-359,000
Total deferred income tax expenses (benefit)	'	'	'	'	'	'	'	'	12,349,000	17,131,000	-11,271,000
Total income tax expense (benefit)	5,402,000	11,117,000	8,965,000	7,674,000	6,726,000	8,484,000	5,326,000	6,162,000	33,158,000	26,698,000	-8,815,000
Differences between the effective tax rate reflected in the provision for income taxes on income (loss) before income taxes and the statutory federal rate	'	'	'	'	'	'	'	'	'	'	'
Federal statutory rate (as a percent)	'	'	'	'	'	'	'	'	35.00%	35.00%	35.00%
Computed tax at 35% of income (loss) before income taxes	'	'	'	'	'	'	'	'	30,129,000	23,299,000	8,938,000
State income taxes, net of federal income tax benefit	'	'	'	'	'	'	'	'	2,994,000	2,670,000	2,168,000
Stock-based compensation	'	'	'	'	'	'	'	'	'	14,000	53,000
Change in valuation allowance	'	'	'	'	'	'	'	'	'	'	-20,050,000
Non-deductible items	'	'	'	'	'	'	'	'	165,000	647,000	'
Other	'	'	'	'	'	'	'	'	-130,000	68,000	76,000
Total income tax expense (benefit)	5,402,000	11,117,000	8,965,000	7,674,000	6,726,000	8,484,000	5,326,000	6,162,000	33,158,000	26,698,000	-8,815,000
Effective tax rate (as a percent)	'	'	'	'	'	'	'	'	38.50%	40.10%	-34.50%
Current	'	'	'	'	'	'	'	'	'	'	'
Allowance for doubtful accounts	410,000	'	'	'	101,000	'	'	'	410,000	101,000	'
Inventories	1,195,000	'	'	'	1,075,000	'	'	'	1,195,000	1,075,000	'
Accrued liabilities	2,682,000	'	'	'	2,925,000	'	'	'	2,682,000	2,925,000	'
Net operating loss carryforward	1,025,000	'	'	'	21,000	'	'	'	1,025,000	21,000	'
Gross deferred income tax assets, current	5,312,000	'	'	'	4,122,000	'	'	'	5,312,000	4,122,000	'
Noncurrent	'	'	'	'	'	'	'	'	'	'	'
Noncurrent liabilities	9,182,000	'	'	'	7,546,000	'	'	'	9,182,000	7,546,000	'
Net operating loss carryforward	2,331,000	'	'	'	4,715,000	'	'	'	2,331,000	4,715,000	'
Gross deferred income tax assets, noncurrent	11,513,000	'	'	'	12,261,000	'	'	'	11,513,000	12,261,000	'
Current	'	'	'	'	'	'	'	'	'	'	'
Other current assets	-583,000	'	'	'	-412,000	'	'	'	-583,000	-412,000	'
Deferred income tax liabilities, current	-583,000	'	'	'	-412,000	'	'	'	-583,000	-412,000	'
Noncurrent	'	'	'	'	'	'	'	'	'	'	'
Nonamortizing intangible assets	-26,994,000	'	'	'	-27,428,000	'	'	'	-26,994,000	-27,428,000	'
Goodwill	-3,682,000	'	'	'	-1,131,000	'	'	'	-3,682,000	-1,131,000	'
Amortizable intangible assets	-451,000	'	'	'	-327,000	'	'	'	-451,000	-327,000	'
Property and equipment	-18,307,000	'	'	'	-10,175,000	'	'	'	-18,307,000	-10,175,000	'
Deferred income tax liabilities, noncurrent	-49,434,000	'	'	'	-39,061,000	'	'	'	-49,434,000	-39,061,000	'
Net deferred income tax assets (liabilities), current	4,729,000	'	'	'	3,710,000	'	'	'	4,729,000	3,710,000	'
Net deferred income tax assets (liabilities), noncurrent	-37,921,000	'	'	'	-26,800,000	'	'	'	-37,921,000	-26,800,000	'
Operating loss carryforward average use per year	'	'	'	'	'	'	'	'	2,800,000	'	'
Period over which the net operating losses are available for use	'	'	'	'	'	'	'	'	'4 years	'	'
Net operating loss carryforwards	9,100,000	'	'	'	'	'	'	'	9,100,000	'	'
Reduction in the carrying value of the trade name related to the cash tax benefit	1,200,000	'	'	'	7,300,000	'	'	'	1,200,000	7,300,000	'
Future tax-basis amortization benefits	400,000	'	'	'	'	'	'	'	400,000	'	'
Reconciliation of the beginning and ending amount of unrecognized tax benefits	'	'	'	'	'	'	'	'	'	'	'
Balance at beginning of period	'	'	'	385,000	'	'	'	373,000	385,000	373,000	369,000
Increases related to prior year tax positions	'	'	'	'	'	'	'	'	'	12,000	4,000
Balance at end of period	385,000	'	'	'	385,000	'	'	'	385,000	385,000	373,000
Income Taxes	'	'	'	'	'	'	'	'	'	'	'
Interest on unrecognized tax benefits	'	'	'	'	0	'	'	'	'	0	'
Maximum	'	'	'	'	'	'	'	'	'	'	'
Income Taxes	'	'	'	'	'	'	'	'	'	'	'
Interest on unrecognized tax benefits	$100,000	'	'	'	'	'	'	'	$100,000	'	'

Prepaid_Expenses_and_Other_Cur2

Prepaid Expenses and Other Current Assets (Details) (USD $)	Jan. 28, 2014	Jan. 29, 2013
In Thousands, unless otherwise specified
Prepaid Expenses and Other Current Assets	'	'
Prepaid income taxes	$7,484	'
Prepaid advertising	1,327	1,096
Prepaid point-of-purchase inventory	1,171	450
Prepaid special event space rental	1,064	1,141
Prepaid computer software and hardware services	976	559
Prepaid insurance	961	900
Prepaid music royalty fees	292	250
Prepaid rent	165	13,809
Other	2,908	650
Prepaid expenses and other current assets	$16,348	$18,855

Accrued_Liabilities_and_Other_2

Accrued Liabilities and Other Noncurrent Liabilities (Details) (USD $)	Jan. 28, 2014	Jan. 29, 2013	Jan. 31, 2012
In Thousands, unless otherwise specified
Accrued liabilities	'	'	'
Employee wages, payroll taxes and withholdings	$11,184	$12,199	'
Sales and property tax	7,777	6,792	'
Unbilled advertising	4,864	6,759	'
Accrued construction in-progress costs	4,079	1,960	'
Sales returns and exchange	1,996	1,485	'
Product warranty returns	1,994	1,735	1,285
Accrued employee compensated absences	1,906	1,685	'
Accrued interest	1,409	1,781	'
Insurance	1,004	701	'
Income tax payable	'	293	'
Other	6,222	5,716	'
Total accrued liabilities	42,435	41,106	'
Other noncurrent liabilities	'	'	'
Deferred lease liabilities	53,521	46,789	'
Deferred vendor incentives	14,333	13,653	'
Product warranty returns, less current portion	2,807	2,044	1,481
Other	2,431	1,138	'
Total other noncurrent liabilities	$73,092	$63,624	'

Stockholders_Equity_Details

Stockholders' Equity (Details) (USD $)	0 Months Ended			12 Months Ended
	Oct. 10, 2012	Nov. 23, 2011	Nov. 03, 2011	Jan. 28, 2014	Jan. 31, 2012	Jan. 29, 2013
Dividends	'	'	'	'	'	'
Dividends paid to stockholders	'	'	'	$0	'	'
Common Stock	'	'	'	'	'	'
Number of authorized shares	'	'	120,000,000	120,000,000	'	120,000,000
Stock split ratio	'	'	227,058	'	'	'
Change in par value of common stock (in dollars per share)	'	'	$0	'	'	'
Public offering of common stock, net of costs (in shares)	'	6,388,888	'	'	'	'
Common stock issued under initial public offering	5,435,684	'	'	'	'	'
Issue price of shares (in dollars per share)	'	$19	'	'	'	'
Proceeds from issuance of common stock, after deducting underwriting discounts, commissions and offering related costs	'	110,400,000	'	'	110,446,000	'
Underwriting discounts and commissions	'	8,500,000	'	'	'	'
Offering-related costs	1,900,000	2,500,000	'	'	'	'
Issuance of common stock in the conversion of PIK Notes and Convertible Notes in connection with the completion of the offering	'	4,979,988	'	'	'	'
Common Stock Reserved for Future Issuance	'	'	'	'	'	'
Shares of common stock reserved for issuances under the 2011 Omnibus Incentive Plan	'	'	4,206,000	4,206,000	'	'
Number of shares available for future grants	'	'	'	2,427,502	'	'
2012 Senior Credit Facility	'	'	'	'	'	'
Dividends	'	'	'	'	'	'
Net assets subject to restrictions	'	'	'	$306,300,000	'	253,400,000

Stockholders_Equity_Details_2

Stockholders' Equity (Details 2)	12 Months Ended
	Jan. 28, 2014	Jan. 29, 2013	Jan. 31, 2012
Earnings Per Share	'	'	'
Basic weighted average shares outstanding	33,870,461	33,770,779	24,586,274
Diluted weighted average shares outstanding	34,131,456	33,853,276	24,586,274
Shares excluded from calculation of diluted net income per common share as their inclusion would be anti-dilutive	323,909	105,148	1,223,874
Stock options	'	'	'
Earnings Per Share	'	'	'
Effect of dilutive securities (in shares)	226,508	76,669	'
Shares excluded from diluted weighted average shares outstanding	141,687	436,001	'
Restricted shares	'	'	'
Earnings Per Share	'	'	'
Effect of dilutive securities (in shares)	34,487	5,828	'
Shares excluded from calculation of diluted net income per common share as their inclusion would be anti-dilutive	78,465	'	'
Shares excluded from diluted weighted average shares outstanding	72,006	'	'

Commitments_and_Contingencies_1

Commitments and Contingencies (Details) (USD $)	12 Months Ended
	Jan. 28, 2014	Jan. 29, 2013	Jan. 31, 2012
Total expense	'	'	'
Base Rents	$139,444,000	$111,785,000	$76,108,000
Other Expense	32,025,000	25,611,000	16,879,000
Total Lease Expense	171,469,000	137,396,000	92,987,000
Sublease Rentals	'	'	'
Future minimum commitments for contracts related to sponsorships and space rentals at special event venues for fiscal 2014	1,500,000	'	'
Future minimum commitments for contracts related to sponsorships and space rentals at special event venues for fiscal 2015	400,000	'	'
Properties operated by the company	'	'	'
Future minimum lease payments under operating leases	'	'	'
2014	134,622,000	'	'
2015	119,684,000	'	'
2016	96,568,000	'	'
2017	76,313,000	'	'
2018	59,621,000	'	'
Thereafter	182,901,000	'	'
Total future minimum lease payments	669,709,000	'	'
Properties no longer operated by the company	'	'	'
Future minimum lease payments under operating leases	'	'	'
2014	286,000	'	'
2015	262,000	'	'
2016	268,000	'	'
2017	250,000	'	'
Total future minimum lease payments	1,066,000	'	'
Sublease Rentals	'	'	'
2014	270,000	'	'
2015	253,000	'	'
2016	258,000	'	'
2017	241,000	'	'
Total sublease rentals	1,022,000	'	'
Real estate lease of a franchisee	'	'	'
Future minimum lease payments under operating leases	'	'	'
Total future minimum lease payments	$800,000	'	'
Minimum	'	'	'
Commitments and Contingencies	'	'	'
Initial terms of non-cancellable operating lease agreements	'5 years	'	'
Period of renewal options of operating leases	'1 year	'	'
Maximum	'	'	'
Commitments and Contingencies	'	'	'
Initial terms of non-cancellable operating lease agreements	'15 years	'	'
Period of renewal options of operating leases	'5 years	'	'

Related_Party_Transactions_Det

Related Party Transactions (Details) (USD $)

0 Months Ended

12 Months Ended

0 Months Ended

0 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

0 Months Ended

12 Months Ended

Jul. 19, 2012

Nov. 23, 2011

Jan. 28, 2014

Jan. 29, 2013

Jan. 31, 2012

Nov. 23, 2011

Feb. 01, 2011

Nov. 23, 2011

Feb. 01, 2011

Nov. 23, 2011

Jul. 19, 2012

Nov. 23, 2011

Feb. 16, 2007

Jan. 31, 2012

Jan. 18, 2007

Nov. 23, 2011

Nov. 23, 2011

Jul. 19, 2012

Jul. 19, 2011

Nov. 23, 2011

Jan. 28, 2014

2009 Loan Facility

2009 Loan Facility

PIK Notes

PIK Notes

Convertible Notes

Equity investors of Mattress Holdings LLC and their affiliates

Equity investors of Mattress Holdings LLC and their affiliates

Equity investors of Mattress Holdings LLC and their affiliates

Equity investors of Mattress Holdings LLC and their affiliates

Equity investors of Mattress Holdings LLC and their affiliates

Equity investors of Mattress Holdings LLC and their affiliates

Equity investors of Mattress Holdings LLC and their affiliates

Equity investors of Mattress Holdings LLC and their affiliates

Equity investors of Mattress Holdings LLC and their affiliates

Affiliate of J.W. Childs Associates, L.P.

Affiliate of J.W. Childs Associates, L.P.

2009 Loan Facility

2009 Loan Facility

2009 Loan Facility

2009 Loan Facility

2009 Loan Facility

PIK Notes

Convertible Notes

Convertible Notes

Convertible Notes

Related Party Transactions

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Aggregate outstanding borrowings on Related Party Debt

'

$188,000,000

'

'

'

'

$109,755,000

'

$48,909,000

'

'

'

'

'

'

'

'

'

'

'

'

Interest expense on Related Party Debt

'

'

'

'

20,600,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Original amount of debt

'

'

'

'

'

'

'

'

'

'

'

'

'

'

120,000,000

'

'

40,200,000

'

'

'

Prepayment of the original borrowing

'

'

'

'

'

'

'

'

'

'

40,000,000

'

40,000,000

'

'

4,600,000

'

'

'

'

'

Interest rate (as a percent)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

12.00%

'

'

Net gain (loss) on debt extinguishment

'

'

'

'

-5,704,000

'

'

'

'

'

'

'

'

-5,700,000

'

'

'

'

'

'

'

Repayment of long-term debt from net proceeds of the initial public offering

40,000,000

88,800,000

105,966,000

36,983,000

145,231,000

88,800,000

'

4,600,000

'

'

'

88,800,000

'

'

'

'

'

'

'

'

'

Amount of principal and accrued interest converted into shares of common stock

'

'

'

'

'

'

'

52,700,000

'

52,700,000

'

'

'

'

'

52,100,000

41,900,000

'

'

'

'

Number of shares of common stock issued upon conversion of notes

'

'

'

'

'

'

'

2,774,035

'

2,774,035

'

'

'

'

'

2,774,035

2,205,953

'

'

'

'

Offering price (in dollars per share)

'

$19

'

'

'

'

'

'

'

'

'

'

'

'

'

$19

$19

'

'

'

'

Interest rate on the outstanding balance of accrued management fees (as a percent)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

16.00%

Payment of outstanding balance of accrued management fees and interest thereon

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,600,000

'

Payment of management agreement termination fee

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$400,000

'

Retirement_Plans_Details

Retirement Plans (Details) (USD $)	12 Months Ended
	Jan. 28, 2014	Jan. 29, 2013	Jan. 31, 2012
Retirement Plans	'	'	'
Matching contributions and other expenses	$911,000	$816,000	$534,000
Plan assets	1,400,000	1,100,000	'
Deferred compensation liability	$1,400,000	$1,100,000	'

StockBased_Compensation_Detail

Stock-Based Compensation (Details) (USD $)

Jan. 28, 2014

Nov. 03, 2011

Jan. 28, 2014

Jan. 29, 2013

Jan. 31, 2012

Jan. 28, 2014

Jan. 29, 2013

Jan. 31, 2012

Jan. 28, 2014

Jan. 28, 2014

Jan. 28, 2014

Jan. 29, 2013

Jan. 31, 2012

Jan. 28, 2014

Jan. 29, 2013

In Millions, except Share data, unless otherwise specified

Stock options

Stock options

Stock options

Time-based stock options

Time-based stock options

Time-based stock options

Time-based stock options

Time-based stock options

Market-based stock options

Market-based stock options

Market-based stock options

Restricted Stock

Restricted Stock

Minimum

Maximum

item

item

item

Stock-Based Compensation

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Common stock reserved for future grants (in shares)

4,206,000

4,206,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of shares available for future grants

2,427,502

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Vesting period

'

'

'2 years 10 months 2 days

'

'

'

'

'

'

'

'

'

'

'

'

Term of options

'

'

'10 years

'

'

'

'

'

'

'

'

'

'

'

'

Stock Options

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Outstanding at the beginning of the period (in shares)

'

'

1,250,000

1,224,000

'

'

'

'

'

'

'

'

'

'

'

Granted (in shares)

'

'

236,000

105,000

1,248,000

'

'

'

'

'

'

'

'

'

'

Exercised (in shares)

'

'

-159,000

-27,000

'

'

'

'

'

'

'

'

'

'

'

Forfeited (in shares)

'

'

-36,000

-52,000

-24,000

'

'

'

'

'

'

'

'

'

'

Outstanding at the end of the period (in shares)

'

'

1,291,000

1,250,000

1,224,000

'

'

'

'

'

'

'

'

'

'

Exercisable at the end of the period (in shares)

'

'

361,000

246,000

'

'

'

'

'

'

'

'

'

'

'

Weighted Average Exercise Price Per Share

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Outstanding at the beginning of the period (in dollars per share)

'

'

$19.86

$19

'

'

'

'

'

'

'

'

'

'

'

Granted (in dollars per share)

'

'

$38.63

$29.26

$19

'

'

'

'

'

'

'

'

'

'

Exercised (in dollars per share)

'

'

$19.79

$19

'

'

'

'

'

'

'

'

'

'

'

Forfeited (in dollars per share)

'

'

$19

$19

$19

'

'

'

'

'

'

'

'

'

'

Outstanding at the end of the period (in dollars per share)

'

'

$23.22

$19.86

$19

'

'

'

'

'

'

'

'

'

'

Exercisable at the end of the period (in dollars per share)

'

'

$19.33

$19

'

'

'

'

'

'

'

'

'

'

'

Weighted average fair value per option granted (in dollars per share)

'

'

$18.44

$14.10

$8.50

'

'

'

'

'

'

'

'

'

'

Aggregate intrinsic value of stock options exercised

'

'

$3.10

$0.20

'

'

'

'

'

'

'

'

'

'

'

Weighted average market price of shares exercised

'

'

$39.61

$26.52

'

'

'

'

'

'

'

'

'

'

'

Weighted average remaining contractual term of options outstanding

'

'

'8 years 1 month 2 days

'

'

'

'

'

'

'

'

'

'

'

'

Intrinsic value of options outstanding

'

'

24

'

'

'

'

'

'

'

'

'

'

'

'

Weighted average remaining contractual term of options exercisable

'

'

'7 years 9 months 29 days

'

'

'

'

'

'

'

'

'

'

'

'

Aggregate intrinsic value of options exercisable

'

'

8.2

'

'

'

'

'

'

'

'

'

'

'

'

Assumptions used to calculate the fair value of the stock options on the grant date

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Weighted average expected life

'

'

'

'

'

'

'6 years 6 months

'6 years 6 months

'6 years 3 months

'6 years 6 months

'

'

'

'4 years

'

Suboptimal exercise factor

'

'

'

'

'

'

'

'

'

'

2.5

2.5

2.5

'

'

Volatility factor (as a percent)

'

'

'

'

'

60.00%

60.00%

55.00%

'

'

60.00%

60.00%

55.00%

40.00%

'

Dividend yield (as a percent)

'

'

'

'

'

0.00%

0.00%

0.00%

'

'

0.00%

0.00%

0.00%

0.00%

'

Risk-free interest rate (as a percent)

'

'

'

'

'

'

1.02%

1.28%

1.02%

2.13%

1.02%

1.02%

1.28%

1.32%

'

Stock-based compensation expense (benefit) recognized

'

'

2.9

2.4

0.4

'

'

'

'

'

'

'

'

1.9

0.5

Unrecognized compensation costs related to the stock options

'

'

$8.10

'

'

'

'

'

'

'

'

'

'

'

'

StockBased_Compensation_Detail1

Stock-Based Compensation (Details 2) (USD $)	12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Jan. 28, 2014
Time-based options | $19.00 - $29.26	'
Outstanding	'
Options (in shares)	527
Weighted Average Remaining Contractual Life	'7 years 10 months 17 days
Weighted Average Exercise price (in dollars per share)	$19.95
Exercisable	'
Options (in shares)	156
Weighted Average Remaining Contractual Life	'7 years 10 months 2 days
Weighted Average Exercise price (in dollars per share)	$19.44
Time-based options | $36.84 - $41.25	'
Outstanding	'
Options (in shares)	166
Weighted Average Remaining Contractual Life	'9 years 5 months 12 days
Weighted Average Exercise price (in dollars per share)	$39.39
Market-based options | $19.00 - $29.26	'
Outstanding	'
Options (in shares)	528
Weighted Average Remaining Contractual Life	'7 years 8 months 23 days
Weighted Average Exercise price (in dollars per share)	$19.86
Exercisable	'
Options (in shares)	205
Weighted Average Remaining Contractual Life	'7 years 9 months 29 days
Weighted Average Exercise price (in dollars per share)	$19.24
Market-based options | $36.84 - $41.25	'
Outstanding	'
Options (in shares)	70
Weighted Average Remaining Contractual Life	'9 years 2 months 26 days
Weighted Average Exercise price (in dollars per share)	$36.84

StockBased_Compensation_Detail2

Stock-Based Compensation (Details 3) (USD $)	12 Months Ended
In Millions, except Share data in Thousands, unless otherwise specified	Jan. 28, 2014	Jan. 29, 2013	Jan. 31, 2012
Class B Units	'	'	'
Class B Units	'	'	'
Unvested at the beginning of the period (in shares)	1,277	'	'
Vested (in shares)	'	-1,277	'
Unvested at the end of the period (in shares)	0	1,277	'
Weighted Average Grant-Date Fair Value	'	'	'
Unvested at the beginning of the period (in dollars per share)	$0.98	'	'
Vested (in dollars per share)	'	$0.98	'
Unvested at the end of the period (in dollars per share)	'	$0.98	'
Stock-based compensation expense (benefit) recognized	$0	'	$0.20
Income tax benefit related to compensation cost	0	'	'
Class B Units | Minimum	'	'	'
Additional disclosure	'	'	'
Period over which estimated weighted average fair value of units issued is recognized as expense	'2 years 6 months	'	'
Class B Units | Maximum	'	'	'
Weighted Average Grant-Date Fair Value	'	'	'
Stock-based compensation expense (benefit) recognized	'	0.1	'
Additional disclosure	'	'	'
Period over which estimated weighted average fair value of units issued is recognized as expense	'2 years 10 months 24 days	'	'
Restricted shares	'	'	'
Class B Units	'	'	'
Unvested at the beginning of the period (in shares)	139	'	'
Granted (in shares)	159	139	'
Vested (in shares)	-49	'	'
Unvested at the end of the period (in shares)	249	139	'
Weighted Average Grant-Date Fair Value	'	'	'
Unvested at the beginning of the period (in dollars per share)	$29.10	'	'
Granted (in dollars per share)	$30.45	$29.10	'
Vested (in dollars per share)	$29.24	'	'
Unvested at the end of the period (in dollars per share)	$29.93	$29.10	'
Stock-based compensation expense (benefit) recognized	1.9	0.5	'
Additional disclosure	'	'	'
Total grant-date fair value of restricted stock awards granted	4.8	4	'
Total fair value of awards vested	1.6	'	'
Unrecognized forfeiture adjusted compensation expense	$6.10	'	'
Weighted average period over which unrecognized compensation expense is expected to be recognized	'2 years 5 months 26 days	'	'

Supplemental_Statement_of_Cash2

Supplemental Statement of Cash Flow Information (Details) (USD $)	0 Months Ended	12 Months Ended
	Nov. 23, 2011	Jan. 28, 2014	Jan. 29, 2013	Jan. 31, 2012
Supplemental information to the statement of cash flows	'	'	'	'
Interest paid	'	$11,255,000	$8,052,000	$7,512,000
Taxes paid	'	28,612,000	11,406,000	2,490,000
Unpaid liabilities for capital expenditures	'	6,276,000	3,577,000	3,160,000
Noncash Investing and Financing Activities	'	'	'	'
Noncash interest expense	'	'	'	20,600,000
Debt converted to the Company's common stock	90,700,000	'	'	'
Accrued interest converted to stockholders' equity	3,900,000	'	'	'
Purchase price adjustment offset through notes issued	'	($2,600,000)	'	'

Quarterly_Results_of_Operation2

Quarterly Results of Operations (Unaudited) (Details) (USD $)	3 Months Ended								12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Jan. 28, 2014	Oct. 29, 2013	Jul. 30, 2013	Apr. 30, 2013	Jan. 29, 2013	Oct. 30, 2012	Jul. 31, 2012	1-May-12	Jan. 28, 2014	Jan. 29, 2013	Jan. 31, 2012
Quarterly Results of Operations (Unaudited)	'	'	'	'	'	'	'	'	'	'	'
Net sales	$312,081	$326,233	$302,541	$275,957	$258,246	$277,259	$262,018	$209,814	$1,216,812	$1,007,337	$703,910
Cost of sales	197,609	200,267	182,096	171,515	160,273	167,173	159,854	127,272	751,487	614,572	428,018
Gross profit from retail operations	114,472	125,966	120,445	104,442	97,973	110,086	102,164	82,542	465,325	392,765	275,892
Franchise fees and royalty income	1,275	1,655	1,438	1,249	1,374	1,490	1,327	1,205	5,617	5,396	4,697
Gross profit, including franchise fees and royalty income	115,747	127,621	121,883	105,691	99,347	111,576	103,491	83,747	470,942	398,161	280,589
Operating expenses:	'	'	'	'	'	'	'	'	'	'	'
Sales and marketing expenses	75,429	74,605	75,768	63,731	62,388	67,475	66,564	49,128	289,533	245,555	167,605
General and administrative expenses	22,821	21,225	19,749	19,169	16,894	20,868	19,248	16,630	82,964	73,640	51,684
Intangible asset impairment charge	'	'	'	'	2,100	'	'	'	'	2,100	'
Loss on store closings and impairment of store assets	760	-5	483	261	783	196	54	17	1,499	1,050	759
Total operating expenses	99,010	95,825	96,000	83,161	82,165	88,539	85,866	65,775	373,996	322,345	220,048
Income from operations	16,737	31,796	25,883	22,530	17,182	23,037	17,625	17,972	96,946	75,816	60,541
Other expense:	'	'	'	'	'	'	'	'	'	'	'
Interest expense, net	2,679	2,543	2,795	2,847	2,862	2,097	2,214	2,074	10,864	9,247	29,301
Income before income taxes	14,058	29,253	23,088	19,683	14,320	20,940	15,411	15,898	86,082	66,569	25,536
Income tax expense (benefit)	5,402	11,117	8,965	7,674	6,726	8,484	5,326	6,162	33,158	26,698	-8,815
Net income	$8,656	$18,136	$14,123	$12,009	$7,594	$12,456	$10,085	$9,736	$52,924	$39,871	$34,351
Basic net income per common share (in dollars per share)	$0.26	$0.54	$0.42	$0.36	$0.22	$0.37	$0.30	$0.29	$1.56	$1.18	$1.40
Diluted net income per common share (in dollars per share)	$0.25	$0.53	$0.41	$0.35	$0.22	$0.37	$0.30	$0.29	$1.55	$1.18	$1.40

Subsequent_Events_Details

Subsequent Events (Details) (USD $)	Jan. 28, 2014	Jan. 29, 2013	Mar. 03, 2014	Mar. 03, 2014	Mar. 07, 2014	Mar. 07, 2014
	item		Subsequent event	Subsequent event	Subsequent event	Subsequent event
			Yotes	Southern Max	Sleep Experts	2012 Senior Credit Facility
			Colorado and Kansas	Virginia	Texas	Term loan
			item	item	item
Subsequent event	'	'	'	'	'	'
Number of mattress specialty retail stores	6	'	34	3	56	'
Total purchase price	'	'	$15,000,000	$500,000	$65,000,000	'
Outstanding partnership interests to be purchased (as a percent)	'	'	'	'	100.00%	'
Purchase price in the form of shares of common stock	'	'	'	'	3,300,000	'
Common stock, par value (in dollars per share)	$0.01	$0.01	'	'	$0.01	'
Borrowings	'	'	'	'	'	$100,000,000

SCHEDULE_ICONDENSED_FINANCIAL_1

SCHEDULE I-CONDENSED FINANCIAL INFORMATION OF MATTRESS FIRM HOLDING CORP. (PARENT COMPANY) (Details) (USD $)	Jan. 28, 2014	Jan. 29, 2013	Jan. 31, 2012	Nov. 03, 2011	Feb. 01, 2011
In Thousands, except Share data, unless otherwise specified
Assets	'	'	'	'	'
Cash and cash equivalents	$22,878	$14,556	$47,946	'	$4,445
Total assets	784,631	724,679	'	'	'
Liabilities and Stockholder's Equity	'	'	'	'	'
Current liabilities	127,539	147,690	'	'	'
Total liabilities	456,139	457,183	'	'	'
Commitments and contingencies	'	'	'	'	'
Common stock, $0.01 par value; 120,000,000 shares authorized; 33,795,630 shares issued and outstanding at January 29, 2013; and 34,002,981 and 33,990,381 shares issued and outstanding at January 28, 2014, respectively	340	338	'	'	'
Additional paid-in capital	373,153	365,083	'	'	'
Accumulated deficit	-45,001	-97,925	'	'	'
Total stockholders' equity	328,492	267,496	224,259	'	-15,682
Total liabilities and stockholders' equity	784,631	724,679	'	'	'
Balance sheet related disclosures	'	'	'	'	'
Common stock, par value (in dollars per share)	$0.01	$0.01	'	'	'
Common stock, shares authorized	120,000,000	120,000,000	'	120,000,000	'
Common stock, shares issued	34,002,981	33,795,630	'	'	'
Common stock, shares outstanding	33,990,381	33,795,630	'	'	'
Mattress Firm Holding Corp. (Parent company)	'	'	'	'	'
Assets	'	'	'	'	'
Cash and cash equivalents	14,774	11,180	15,473	'	'
Investment in subsidiary	306,340	253,435	'	'	'
Total assets	321,114	264,615	'	'	'
Liabilities and Stockholder's Equity	'	'	'	'	'
Current liabilities	548	'	'	'	'
Total liabilities	548	'	'	'	'
Commitments and contingencies	'	'	'	'	'
Common stock, $0.01 par value; 120,000,000 shares authorized; 33,795,630 shares issued and outstanding at January 29, 2013; and 34,002,981 and 33,990,381 shares issued and outstanding at January 28, 2014, respectively	340	338	'	'	'
Additional paid-in capital	365,227	362,202	'	'	'
Accumulated deficit	-45,001	-97,925	'	'	'
Total stockholders' equity	320,566	264,615	'	'	'
Total liabilities and stockholders' equity	$321,114	$264,615	'	'	'
Balance sheet related disclosures	'	'	'	'	'
Common stock, par value (in dollars per share)	$0.01	$0.01	'	'	'
Common stock, shares authorized	120,000,000	120,000,000	'	'	'
Common stock, shares issued	34,002,981	33,795,630	'	'	'
Common stock, shares outstanding	33,990,381	33,795,630	'	'	'

SCHEDULE_ICONDENSED_FINANCIAL_2

SCHEDULE I-CONDENSED FINANCIAL INFORMATION OF MATTRESS FIRM HOLDING CORP. (PARENT COMPANY) (Details 2) (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Jan. 28, 2014	Oct. 29, 2013	Jul. 30, 2013	Apr. 30, 2013	Jan. 29, 2013	Oct. 30, 2012	Jul. 31, 2012	1-May-12	Jan. 28, 2014	Jan. 29, 2013	Jan. 31, 2012
STATEMENTS OF OPERATIONS	'	'	'	'	'	'	'	'	'	'	'
Interest expense (income), net	$2,679	$2,543	$2,795	$2,847	$2,862	$2,097	$2,214	$2,074	$10,864	$9,247	$29,301
Income before income taxes	14,058	29,253	23,088	19,683	14,320	20,940	15,411	15,898	86,082	66,569	25,536
Income tax benefit	5,402	11,117	8,965	7,674	6,726	8,484	5,326	6,162	33,158	26,698	-8,815
Net income	8,656	18,136	14,123	12,009	7,594	12,456	10,085	9,736	52,924	39,871	34,351
Mattress Firm Holding Corp. (Parent company)	'	'	'	'	'	'	'	'	'	'	'
STATEMENTS OF OPERATIONS	'	'	'	'	'	'	'	'	'	'	'
Equity in undistributed earnings of subsidiary	'	'	'	'	'	'	'	'	52,905	39,871	32,448
Interest expense (income), net	'	'	'	'	'	'	'	'	-19	'	6,912
Income before income taxes	'	'	'	'	'	'	'	'	52,924	39,871	25,536
Income tax benefit	'	'	'	'	'	'	'	'	'	'	-8,815
Net income	'	'	'	'	'	'	'	'	$52,924	$39,871	$34,351

SCHEDULE_ICONDENSED_FINANCIAL_3

SCHEDULE I-CONDENSED FINANCIAL INFORMATION OF MATTRESS FIRM HOLDING CORP. (PARENT COMPANY) (Details 3) (USD $)

0 Months Ended

3 Months Ended

12 Months Ended

Jul. 19, 2012

Nov. 23, 2011

Jan. 28, 2014

Oct. 29, 2013

Jul. 30, 2013

Apr. 30, 2013

Jan. 29, 2013

Oct. 30, 2012

Jul. 31, 2012

1-May-12

Jan. 28, 2014

Jan. 29, 2013

Jan. 31, 2012

Feb. 28, 2011

Jan. 28, 2014

Jan. 29, 2013

Nov. 23, 2012

Jan. 31, 2012

Mattress Firm Holding Corp. (Parent company)

Mattress Firm Holding Corp. (Parent company)

Mattress Firm Holding Corp. (Parent company)

Mattress Firm Holding Corp. (Parent company)

Cash flows from operating activities:

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Net income

'

'

$8,656,000

$18,136,000

$14,123,000

$12,009,000

$7,594,000

$12,456,000

$10,085,000

$9,736,000

$52,924,000

$39,871,000

$34,351,000

'

$52,924,000

$39,871,000

'

$34,351,000

Adjustments to reconcile net income to net cash provided by operating activities

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Equity in earnings of subsidiary

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-52,905,000

-39,871,000

'

-32,448,000

Deferred income tax benefit

'

'

'

'

'

'

'

'

'

'

12,349,000

17,131,000

-11,271,000

'

'

-18,471,000

'

-11,407,000

Amortization of deferred issuance costs

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

37,000

Loss from debt extinguishment

'

'

'

'

'

'

'

'

'

'

'

'

5,704,000

'

'

'

'

51,000

Effects of changes in operating assets and liabilities:

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Accrued liabilities

'

'

'

'

'

'

'

'

'

'

718,000

1,389,000

9,333,000

'

548,000

-1,985,000

'

566,000

Other noncurrent liabilities

'

'

'

'

'

'

'

'

'

'

1,976,000

1,855,000

5,544,000

'

'

'

'

6,912,000

Net cash provided by operating activities

'

'

'

'

'

'

'

'

'

'

103,943,000

78,738,000

81,675,000

'

567,000

-20,456,000

'

-1,938,000

Cash flows from investing activities:

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Investments in subsidiaries

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

15,653,000

'

-128,674,000

Net cash used in investing activities

'

'

'

'

'

'

'

'

'

'

-64,881,000

-131,655,000

-42,314,000

'

'

15,653,000

'

-128,674,000

Cash flows from financing activities:

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Proceeds from issuance of debt

'

'

'

'

'

'

'

'

'

'

72,000,000

56,000,000

40,198,000

'

'

'

'

40,198,000

Principal payments of debt

-40,000,000

-88,800,000

'

'

'

'

'

'

'

'

-105,966,000

-36,983,000

-145,231,000

'

'

'

'

-4,559,000

Proceeds from issuance of common stock, net of costs

'

110,400,000

'

'

'

'

'

'

'

'

'

'

110,446,000

'

'

'

110,400,000

110,446,000

Proceeds from exercise of common stock options

'

'

'

'

'

'

'

'

'

'

3,027,000

510,000

'

'

3,027,000

510,000

'

'

Net cash provided by (used in) financing activities

'

'

'

'

'

'

'

'

'

'

-30,740,000

19,527,000

4,140,000

4,445,000

3,027,000

510,000

'

146,085,000

Net change in cash and cash equivalents

'

'

'

'

'

'

'

'

'

'

8,322,000

-33,390,000

43,501,000

'

3,594,000

-4,293,000

'

15,473,000

Cash and cash equivalents, beginning of period

'

'

'

'

'

14,556,000

'

'

'

47,946,000

14,556,000

47,946,000

4,445,000

'

11,180,000

15,473,000

'

'

Cash and cash equivalents, end of period

'

'

$22,878,000

'

'

'

$14,556,000

'

'

'

$22,878,000

$14,556,000

$47,946,000

'

$14,774,000

$11,180,000

'

$15,473,000

SCHEDULE_ICONDENSED_FINANCIAL_4

SCHEDULE I-CONDENSED FINANCIAL INFORMATION OF MATTRESS FIRM HOLDING CORP. (PARENT COMPANY) (Details 4) (USD $)

0 Months Ended

12 Months Ended

0 Months Ended

0 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

1 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

0 Months Ended

Jul. 19, 2012

Nov. 23, 2011

Jan. 28, 2014

Jan. 29, 2013

Jan. 31, 2012

Jul. 19, 2011

Jan. 28, 2014

Jan. 29, 2013

Nov. 23, 2011

Feb. 01, 2011

Jul. 19, 2012

Nov. 23, 2011

Feb. 16, 2007

Nov. 23, 2011

Feb. 01, 2011

Nov. 23, 2011

Jan. 29, 2013

Nov. 23, 2011

Nov. 23, 2011

Jul. 19, 2011

Nov. 23, 2012

Jan. 31, 2012

Nov. 23, 2011

Jan. 28, 2014

Jan. 29, 2013

Nov. 30, 2011

Nov. 23, 2011

Nov. 30, 2011

Nov. 23, 2011

Jan. 31, 2012

Nov. 23, 2011

Jul. 19, 2011

Jan. 31, 2012

2012 Senior Credit Facility

2012 Senior Credit Facility

Loan Facility

Loan Facility

Loan Facility

Loan Facility

Loan Facility

PIK Notes

PIK Notes

PIK Notes

PIK Notes

Convertible Notes

Convertible Notes

Convertible Notes

Parent company

Parent company

Parent company

Parent company

Parent company

Parent company

Parent company

Parent company

Parent company

Parent company

Parent company

Parent company

Parent company

Equity investors of Mattress Holdings LLC and their affiliates

Equity investors of Mattress Holdings LLC and their affiliates

Equity investors of Mattress Holdings LLC and their affiliates

Equity investors of Mattress Holdings LLC and their affiliates

Equity investors of Mattress Holdings LLC and their affiliates

Equity investors of Mattress Holdings LLC and their affiliates

Equity investors of Mattress Holdings LLC and their affiliates

2012 Senior Credit Facility

2012 Senior Credit Facility

Loan Facility

PIK Notes

PIK Notes

PIK Notes

PIK Notes

Convertible Notes

Convertible Notes

Convertible Notes

item

Equity investors of Mattress Holdings LLC and their affiliates

Equity investors of Mattress Holdings LLC and their affiliates

CONDENSED FINANCIAL INFORMATION OF MATTRESS FIRM HOLDING CORP.

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Net assets subject to restrictions

'

'

'

'

'

'

$306,300,000

$253,400,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$306,300,000

$253,400,000

'

'

'

'

'

'

'

'

Shares of common stock issued in initial public offering

'

6,388,888

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

6,388,888

'

'

'

'

'

'

'

'

'

'

'

'

Offering price (in dollars per share)

'

$19

'

'

'

'

'

'

'

'

'

'

'

'

'

$19

'

'

$19

'

'

'

$19

'

'

'

$19

'

$19

'

$19

'

'

Gross proceeds from initial public offering

'

121,400,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

121,400,000

'

'

'

'

'

'

'

'

'

'

'

'

Net proceeds from initial public offering

'

110,400,000

'

'

110,446,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

110,400,000

110,446,000

'

'

'

'

'

'

'

'

'

'

'

Underwriting discounts and commissions

'

8,500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

8,500,000

'

'

'

'

'

'

'

'

'

'

'

'

Offering-related costs

'

2,500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2,500,000

'

'

'

'

'

'

'

'

'

'

'

'

Repayment of long-term debt from net proceeds of the initial public offering

40,000,000

88,800,000

105,966,000

36,983,000

145,231,000

'

'

'

88,800,000

'

'

88,800,000

'

4,600,000

'

'

'

'

'

'

'

4,559,000

'

'

'

88,800,000

'

4,600,000

'

'

'

'

'

Interest rate (as a percent)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

12.00%

'

'

'

'

'

'

'

'

'

12.00%

'

'

12.00%

Payment of accrued management fees and interest thereon and termination fee

'

1,600,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,600,000

'

'

'

'

'

'

'

'

'

'

Number of shares of common stock issued upon conversion of notes

'

'

'

'

'

'

'

'

'

'

'

'

'

2,774,035

'

2,774,035

'

2,774,035

2,205,953

'

'

'

'

'

'

'

4,979,988

'

2,205,953

'

2,205,953

'

'

Long-term debt due to related parties

'

188,000,000

'

'

'

'

'

'

'

109,755,000

'

'

'

'

48,909,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Prepayment of the original borrowing

'

'

'

'

'

'

'

'

'

'

40,000,000

'

40,000,000

'

'

4,600,000

'

'

'

'

'

'

'

'

'

'

'

'

4,600,000

'

'

'

'

Amount of principal and accrued interest converted into shares of common stock

'

'

'

'

'

'

'

'

'

'

'

'

'

52,700,000

'

52,100,000

'

52,700,000

41,900,000

'

'

'

'

'

'

'

'

'

41,900,000

'

41,900,000

'

'

Principal payments prior to the maturity

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of financial or restrictive covenants

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amount borrowed under debt instrument

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

40,200,000

'

Aggregate principal amount outstanding

'

'

$221,208,000

'

'

$40,200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

SCHEDULE_IIVALUATION_AND_QUALI1

SCHEDULE II-VALUATION AND QUALIFYING ACCOUNTS (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Jan. 28, 2014	Jan. 29, 2013	Jan. 31, 2012
Uncollectible accounts receivable	'	'	'
Changes in valuation and qualifying accounts	'	'	'
Balance at Beginning of Period	$269	$97	$104
Charged to Income	831	172	'
Deductions from Reserves	'	'	7
Balance at End of Period	1,100	269	97
Sales returns reserve	'	'	'
Changes in valuation and qualifying accounts	'	'	'
Balance at Beginning of Period	1,485	1,079	513
Charged to Income	8,753	5,972	3,651
Charged to Other Accounts	49	258	'
Deductions from Reserves	8,291	5,824	3,085
Balance at End of Period	1,996	1,485	1,079
Store closing reserve	'	'	'
Changes in valuation and qualifying accounts	'	'	'
Balance at Beginning of Period	241	564	153
Charged to Income	31	-11	1,402
Deductions from Reserves	228	312	991
Balance at End of Period	$44	$241	$564