Mattress Firm Holding Inactive 10-Q6 Dec 132013 Q3 Quarterly reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
Document and Entity Information	Oct. 29, 2013	Dec. 04, 2013
Document and Entity Information	'	'
Entity Registrant Name	'MATTRESS FIRM HOLDING CORP.	'
Entity Central Index Key	'0001419852	'
Document Type	'10-Q	'
Document Period End Date	29-Oct-13	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--01-28	'
Entity Current Reporting Status	'Yes	'
Entity Filer Category	'Accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	33,901,524
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Oct. 29, 2013	Jan. 29, 2013
In Thousands, unless otherwise specified	Oct. 29, 2013	Jan. 29, 2013
Current assets:	'	'
Cash and cash equivalents	$15,238	$14,556
Accounts receivable, net	31,381	26,246
Inventories	80,039	63,228
Deferred income tax asset	3,417	3,710
Prepaid expenses and other current assets	19,764	18,855
Total current assets	149,839	126,595
Property and equipment, net	164,236	144,612
Intangible assets, net	85,167	82,479
Goodwill	360,391	358,978
Debt issue costs and other, net	11,949	12,015
Total assets	771,582	724,679
Current liabilities:	'	'
Notes payable and current maturities of long-term debt	27,032	33,930
Accounts payable	69,529	64,642
Accrued liabilities	48,636	41,106
Customer deposits	8,948	8,012
Total current liabilities	154,145	147,690
Long-term debt, net of current maturities	198,130	219,069
Deferred income tax liability	31,464	26,800
Other noncurrent liabilities	71,780	63,624
Total liabilities	455,519	457,183
Commitments and contingencies (Note 8)	'	'
Stockholders' equity:	'	'
Common stock, $0.01 par value; 120,000,000 shares authorized; 33,795,630 and 33,899,534 shares issued and outstanding at January 29, 2013 and October 29, 2013, respectively	339	338
Additional paid-in capital	369,381	365,083
Accumulated deficit	-53,657	-97,925
Total stockholders' equity	316,063	267,496
Total liabilities and stockholders' equity	$771,582	$724,679

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Oct. 29, 2013	Jan. 29, 2013
Condensed 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
Common stock, shares issued	33,899,534	33,795,630
Common stock, shares outstanding	33,899,534	33,795,630

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Share data, unless otherwise specified	Oct. 29, 2013	Oct. 30, 2012	Oct. 29, 2013	Oct. 30, 2012
Condensed Consolidated Statements of Operations	'	'	'	'
Net sales	$326,233	$277,259	$904,731	$749,091
Cost of sales	200,267	167,173	553,878	454,299
Gross profit from retail operations	125,966	110,086	350,853	294,792
Franchise fees and royalty income	1,655	1,490	4,342	4,022
Gross profit, including franchise fees and royalty income	127,621	111,576	355,195	298,814
Operating expenses:	'	'	'	'
Sales and marketing expenses	74,605	67,475	214,104	183,167
General and administrative expenses	21,225	20,868	60,143	56,746
Loss (gain) on store closings and impairment of store assets	-5	196	739	267
Total operating expenses	95,825	88,539	274,986	240,180
Income from operations	31,796	23,037	80,209	58,634
Other expense:	'	'	'	'
Interest expense, net	2,543	2,097	8,185	6,385
Income before income taxes	29,253	20,940	72,024	52,249
Income tax expense	11,117	8,484	27,756	19,972
Net income	$18,136	$12,456	$44,268	$32,277
Basic net income per common share (in dollars per share)	$0.54	$0.37	$1.31	$0.96
Diluted net income per common share (in dollars per share)	$0.53	$0.37	$1.30	$0.95
Basic weighted average shares outstanding (in shares)	33,878,241	33,768,828	33,848,032	33,768,828
Diluted weighted average shares outstanding (in shares)	34,114,147	33,867,508	34,073,307	33,885,162

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Cash Flows (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Oct. 29, 2013	Oct. 30, 2012
Cash flows from operating activities:	'	'
Net income	$44,268	$32,277
Adjustments to reconcile net income to cash flows provided by operating activities:	'	'
Depreciation and amortization	21,128	16,432
Loan fee and other amortization	1,630	1,855
Deferred income tax expense	4,968	8,613
Stock-based compensation	3,203	1,653
Loss on store closings and impairment of store assets	739	267
Effects of changes in operating assets and liabilities, excluding business acquisitions:	'	'
Accounts receivable	-5,133	-6,887
Inventories	-16,794	-15,219
Prepaid expenses and other current assets	-892	-647
Other assets	-2,126	-904
Accounts payable	3,929	22,138
Accrued liabilities	7,530	1,837
Customer deposits	818	134
Other noncurrent liabilities	7,668	4,906
Net cash provided by operating activities	70,936	66,455
Cash flows from investing activities:	'	'
Purchases of property and equipment	-41,340	-50,726
Business acquisitions, net of cash acquired	-2,042	-51,613
Net cash used in investing activities	-43,382	-102,339
Cash flows from financing activities:	'	'
Proceeds from issuance of debt	27,000	18,000
Principal payments of debt	-54,968	-19,207
Proceeds from exercise of common stock options	1,312	'
Excess tax benefits associated with stock-based awards	277	'
Purchase of vested stock-based awards	-493	'
Net cash used in financing activities	-26,872	-1,207
Net increase (decrease) in cash and cash equivalents	682	-37,091
Cash and cash equivalents, beginning of period	14,556	47,946
Cash and cash equivalents, end of period	$15,238	$10,855

Business_and_Basis_of_Presenta

Business and Basis of Presentation	9 Months Ended
Business and Basis of Presentation	Oct. 29, 2013
Business and Basis of Presentation	'
Business and Basis of Presentation	'
	1. Business and Basis of Presentation

	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.”

	The accompanying unaudited condensed consolidated financial statements have been prepared pursuant to the requirements for reporting on Form 10-Q and Article 10 of Regulation S-X of the U.S. Securities and Exchange Commission (“SEC”), and they reflect, in the opinion of management, all normal recurring adjustments necessary to present fairly the Company’s financial position as of January 29, 2013 and October 29, 2013, and the results of operations and cash flows for the periods presented. The Company’s historical and quarterly results of operations may not be indicative of the results that may be achieved for the full year or any future period.

	Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) have been condensed or omitted pursuant to such rules and regulations. These condensed consolidated financial statements should be read in conjunction with the Company’s most recent audited consolidated financial statements and related notes for the fiscal year ended January 29, 2013, which are included in the Company’s Annual Report on Form 10-K filed with the SEC on April 1, 2013 (the “Fiscal 2012 Annual Report”).

	The preparation of financial statements in conformity with 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, vendor incentives, self-insured liabilities and store closing costs.

	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.

	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 29, 2013 (“Fiscal 2012”) and ending January 28, 2014 (“Fiscal 2013”) consists of 52 weeks.

Business_Acquisition

Business Acquisition	9 Months Ended
	Oct. 29, 2013
Business Acquisition	'
Business Acquisition	'
	2. Business Acquisition

	On 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 achieving certain defined sales targets.

	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):

	Cash	$	79
	Other current assets	47
	Intangible assets	2,317
	Goodwill	1,720
	Accounts payable	(851		)
	Customer deposits	(117		)
	Fair value of assets and liabilities acquired	3,195
	Reconciliation to cash used for acquisition:
	Less: Fair value of contingent earnout	1,074
	Less: Cash of acquired business	79
	Cash used in acquisition, net of cash acquired	$	2,042

	Goodwill represents the future economic benefits arising from other assets acquired that could not be individually identified and separately recognized. The $1.7 million of goodwill, based on management’s estimate at the acquisition closing date, is primarily due to the competitive advantage of combining the acquired Olejo internet sales platform technology and the personnel who created the platform with the Company’s existing distribution network. The acquired goodwill is expected to be fully 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. These definite lived intangible assets will be amortized over their estimated useful lives of 20, 15 and 4 years, respectively.

	The net sales related to Olejo and included in the Company’s consolidated statement of operations from the acquisition date to October 29, 2013 were $2.3 million.

	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 less than $0.1 million of acquisition-related costs and charged such costs to general and administrative expenses as incurred during the second fiscal quarter of 2013.

	The acquisition of Olejo was not material to the Company’s financial position or results of operations; therefore, pro forma operating results for Olejo have not been included in this disclosure.

Fair_Value_of_Financial_Instru

Fair Value of Financial Instruments	9 Months Ended
Fair Value of Financial Instruments	Oct. 29, 2013
Fair Value of Financial Instruments	'
Fair Value of Financial Instruments	'
	3. Fair Value of Financial Instruments

	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,			Fair Value Measurements						Fiscal 2012
		2013			Level 1		Level 2		Level 3		Impairments
	Nonqualified deferred compensation plan	$	1,138		$	—	$	1,138	$	—	$	—
	Goodwill requiring impairment review	$	40,543		$	—	$	—	$	40,543	$	—
	Intangible assets requiring impairment review	$	786		$	—	$	—	$	786	$	2,100
	Property and equipment requiring impairment review	$	—		$	—	$	—	$	—	$	156

		Net Book
		Value as of
		October 29,			Fair Value Measurements						Fiscal 2013
		2013			Level 1		Level 2		Level 3		Impairments
	Nonqualified deferred compensation plan	$	1,235		$	—	$	1,235	$	—	$	—
	Property and equipment requiring impairment review	$	—		$	—	$	—	$	—	$	38

	The significant Level 3 unobservable inputs used in the fair value measurement of the Company’s goodwill, intangible assets, and property and equipment, if required by impairment tests applicable to these assets, are (i) the weighted average cost of capital (“WACC”), (ii) the royalty rate related to intangible trade names and (iii) EBITDA multiples. Significant increases (decreases) in WACC inputs in isolation would result in a significantly lower (higher) fair value measurement. Significant increases (decreases) in the royalty rate inputs in isolation would result in a significantly higher (lower) fair value measurement. Significant increases (decreases) in the EBITDA multiple in isolation would result in a significantly 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
	Goodwill Impairment Testing
	Income approach	Weighted average cost of capital		15.0% - 20.0%
	Market approach	EBITDA multiple		3.5x - 9.0x

	Intangible Asset Impairment Testing
	Income approach	Weighted average cost of capital		15.5%-17.5%

	Income approach	Royalty rate		0.5%-1.5%

	Property and Equipment Impairment Testing
	Income approach	Weighted average cost of capital		13.50%

	Impairment testing performed as of October 29, 2013

	Valuation Technique	Significant		Unobservable
		Unobservable		Input Range
		Inputs
	Property and Equipment Impairment Testing
	Income approach	Weighted average cost of capital		13.50%

	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 October 29, 2013 (in millions):

		January 29, 2013					October 29, 2013
		Estimated Fair			Carrying		Estimated		Carrying
Value		Value			Fair Value		Value
Senior Credit Facility - Term Loans - Level 2		$	226.3		$	226.7	$	225.1	$	225


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.

Goodwill_and_Intangible_Assets

Goodwill and Intangible Assets	9 Months Ended
Goodwill and Intangible Assets	Oct. 29, 2013
Goodwill and Intangible Assets	'
Goodwill and Intangible Assets	'
	4. 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 reporting units in situations where the acquired business consists of specialty mattress retail operations in multiple metropolitan markets or when other reporting units are expected to benefit from synergies of the combination. The method of assigning goodwill to reporting units is applied in a consistent manner and may involve estimates and assumptions.

	The Company tests goodwill and other indefinite lived intangible assets for impairment annually or when events and circumstances indicate that the carrying value of these assets may exceed their current fair values. The Company assigns the carrying value of these intangible assets to its “reporting units” and applies the test for goodwill at the reporting unit level. A reporting unit is defined as an operating segment or one level below a segment (a “component”) if the component is a business and discrete information is prepared and reviewed regularly by segment management. Each of the Company’s metropolitan markets is an operating segment. The store unit components that comprise each operating segment are aggregated into a reporting unit on the basis that all stores have similar economic characteristics. All of the Company’s goodwill is allocated to its metropolitan market reporting units for impairment testing. The test for goodwill impairment involves a qualitative evaluation as to whether or not it is more likely than not that the fair value of a reporting unit is less than its carrying value using an assessment of relevant events and circumstances. If any reporting unit is concluded to be more likely impaired than not the following steps are performed for such reporting unit: (i) comparing the fair value of a reporting unit with the carrying value of its net assets and (ii) if the carrying value exceeds fair value, the fair value of goodwill is compared with the respective carrying value and an impairment loss is recognized in the amount of the excess.

	The impairment test for indefinite lived 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.

	The Company did not recognize any impairment losses related to goodwill or intangible assets for the thirty-nine weeks ended October 29, 2013 and October 30, 2012.

Income_Taxes

Income Taxes	9 Months Ended
Income Taxes	Oct. 29, 2013
Income Taxes	'
Income Taxes	'
	5. Income Taxes

	Income tax expense during interim periods is based on the estimated annual effective income tax rate plus any discrete items which are recorded in the period in which they occur. Discrete items include such events as changes in estimates due to the finalization of tax returns, tax audit settlements, tax law changes, and increases or decreases in valuation allowances related to prior year estimates. 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.

	The Company recognized $27.8 million of income tax expense for the thirty-nine weeks ended October 29, 2013, compared to $20.0 million of income tax expense for the thirty-nine weeks ended October 30, 2012. The effective tax rate was 38.5% for the thirty-nine weeks ended October 29, 2013, compared to 38.2% for the thirty-nine weeks ended October 30, 2012. The effective tax rate of 38.5% for the current period differs from the federal statutory rate of 35.0% primarily due to state income taxes.

	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 October 29, 2013, 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. There are currently no income tax examinations on the Company or its subsidiaries in any jurisdiction.

	As of January 29, 2013, the Company had approximately $12.0 million of net operating loss carryforwards that begin expiring in fiscal 2029, if not utilized to offset future taxable income. These net operating loss carryforwards arose from the acquisition of MGHC Holding Corporation (“Mattress Giant”) 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 $2.7 million per year over the next five years.

	The Company has established a cumulative liability for unrecognized tax benefits of $0.4 million as of October 29, 2013 and January 29, 2013. Management does not anticipate there will be a material change in the total amount of unrecognized tax benefits within the next twelve months. Management accrued less than $0.1 million of interest on these unrecognized tax benefits as of October 29, 2013.

Reportable_Segments

Reportable Segments	9 Months Ended
	Oct. 29, 2013
Reportable Segments	'
Reportable Segments	'
	6. Reportable Segments

	The Company’s principal operations consist 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 name Mattress Firm®. The Company also generates sales through its website and special events primarily through customers who reside in the metropolitan markets in which company-operated stores are located. The Company’s management reviews the aggregated results of company-operated stores at the metropolitan market level, including market-level cost data, consisting primarily of advertising, warehousing and overhead expenses that are directly incurred, managed and reported at the market level. Management focuses on improving the profitability at the market level and, therefore, each company-operated metropolitan market is an operating segment. The company-operated market, 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 attributed to the franchise operations are not separately disclosed because they are not material.

	The Company’s total net sales are generated from three major categories of products, consisting of (i) specialty mattresses which utilize materials other than steel-coil innersprings, (ii) conventional mattresses which utilize steel-coil innersprings, and (iii) furniture and accessories which include headboards and footboards, bed frames, mattress pads and pillows. In addition to product sales, total net sales also includes delivery service revenues for merchandise sold to customers.

	The following table represents the components of the Company’s total net sales (in thousands):

		Thirteen Weeks Ended				Thirty-Nine Weeks Ended
		October 30,		October 29,		October 30,		October 29,
		2012		2013		2012		2013
	Conventional mattresses	$	109,335	$	151,712	$	307,178	$	421,839
	Specialty mattresses	144,777		144,409		378,704		403,450
	Furniture and accessories	17,916		24,334		49,169		62,613
	Total product sales	272,028		320,455		735,051		887,902
	Delivery service revenues	5,231		5,778		14,040		16,829
	Total net sales	$	277,259	$	326,233	$	749,091	$	904,731

Earnings_Per_Share

Earnings Per Share	9 Months Ended
Earnings Per Share	Oct. 29, 2013
Earnings Per Share	'
Earnings Per Share	'
	7. Earnings Per Share

	Basic net income per common share is computed by dividing the net income attributable 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 outstanding equity-based awards. Diluted net income per common share adjusts basic net income per common share for the effects of outstanding equity-based awards 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:


		Thirteen Weeks Ended		Thirty-Nine Weeks Ended
		October 30,	October 29,	October 30,	October 29,
		2012	2013	2012	2013
	Basic weighted average shares outstanding	33,768,828	33,878,241	33,768,828	33,848,032
	Effect of dilutive securities:
	Stock options	93,907	195,372	113,592	186,334
	Restricted shares	4,773	40,534	2,742	38,941
	Diluted weighted average shares outstanding	33,867,508	34,114,147	33,885,162	34,073,307

	Diluted net income per common share for the thirteen and thirty-nine weeks ended October 29, 2013 and October 30, 2012, excludes stock options for the purchase of 327,101 and 105,148 shares of common stock, respectively, as their inclusion would be anti-dilutive. Diluted net income per common share for the thirteen and thirty-nine weeks ended October 29, 2013, excludes non-vested restricted stock granted of 48,465 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 273,938 and 303,008 shares of common stock for the thirteen and thirty-nine weeks ended October 29, 2013 and October 30, 2012, respectively, and excludes 70,566 shares of non-vested restricted stock for the thirteen and thirty-nine weeks ended October 29, 2013.

Commitments_and_Contingencies

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Oct. 29, 2013
Commitments and Contingencies	'
Commitments and Contingencies	'
	8. 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 ranging from 1 to 15 years. Certain leases include renewal options generally ranging from 1 to 5 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. Incremental rent expense resulting from such arrangements are accrued for those stores expected to surpass the sales threshold subject to their respective lease agreements.

	From time to time the Company is subject to legal proceedings and claims that arise in the ordinary course of business. Management is not aware of any current or pending litigation or proceedings that could have a material adverse effect on the Company’s financial position, results of operations or cash flows.

StockBased_Compensation

Stock-Based Compensation	9 Months Ended
Stock-Based Compensation	Oct. 29, 2013
Stock-Based Compensation	'
Stock-Based Compensation	'
	9. 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 2,448,385 shares available for future grants under the stock incentive plan as of October 29, 2013.

	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. Future vesting dates on the stock options range from November 17, 2013 to April 24, 2018. The expiration dates of stock options that are currently outstanding range from November 17, 2021 to September 4, 2023.

	The following table summarizes the stock option grants, exercises, and forfeitures for the thirty-nine weeks ended October 29, 2013 (in thousands, except per share amounts):

					Weighted
					Average
			Stock		Exercise Price
			Options		Per Share
	Outstanding, as of January 29, 2013		1,250		$	19.86
	Granted (a)		236		$	38.63
	Exercised (b)		(68	)	$	19.2
	Forfeited		(32	)	$	19
	Outstanding, as of October 29, 2013 (c)		1,386		$	23.11
	Exercisable, as of October 29, 2013 (d)		205		$	20.12


	(a) The weighted average grant date fair value of stock options granted during the thirty-nine weeks ended October 29, 2013 was $18.44.

	(b) The aggregate intrinsic value of stock options exercised during the thirty-nine weeks ended October 29, 2013 was $1.2 million. The weighted average market price of shares exercised during the thirty-nine weeks ended October 29, 2013 was $36.49.

	(c) Stock options outstanding as of October 29, 2013 have a weighted average remaining contractual term of 8.25 years and an aggregate intrinsic value of $13.1 million based on the market value of the Company’s common stock on October 29, 2013.

	(d) Stock options exercisable as of October 29, 2013 have a weighted average remaining contractual term of 7.77 years and an aggregate intrinsic value of $2.3 million based on the market value of the Company’s common stock on October 29, 2013.

	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:

			Thirty-NineWeeks
			Ended
			October 29, 2013
	Weighted average expected life (in years)		6.25-6.50
	Volatility factor		60%
	Dividend yield		0%
	Risk-free interest rate		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:

			Thirty-NineWeeks
			Ended
			October 29, 2013
	Suboptimal exercise factor		2.5x
	Volatility factor		60%
	Dividend yield		0%
	Risk-free interest rate		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 the thirteen and thirty-nine weeks ended October 29, 2013, the Company recognized $0.8 million and $1.9 million, respectively, of compensation expense associated with stock option awards in general and administrative expenses in the consolidated statement of operations compared to $0.5 million and $1.4 million for the thirteen and thirty-nine weeks ended October 30, 2012, respectively. The Company did not capitalize any equity-based compensation costs related to stock options during the thirteen and thirty-nine weeks ended October 29, 2013 and October 30, 2012.

	As of October 29, 2013, the Company estimates that a total of approximately $9.2 million of currently unrecognized forfeiture adjusted compensation expense will be recognized over a weighted average period of 3.04 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.

	The following table summarizes the restricted stock grants, vesting, and forfeitures for the thirty-nine weeks ended October 29, 2013 (in thousands, except per share amounts):

					Weighted
					Average
			Restricted		Fair
			Shares		Value
	Outstanding, as of January 29, 2013		139		$	29.1
Granted (a)		155		$	30.48
Vested		(48	)	$	29.21
Forfeited		—		$	—
Unvested, as of October 29, 2013		246		$	29.95


(a) The total grant-date fair value of restricted stock awards granted during the period was $4.7 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:

		Thirty-NineWeeks
		Ended
		October 29, 2013
Weighted average expected life (in years)		4
Volatility factor		40%
Dividend yield		0%
Risk-free interest rate		1.32%

For the thirteen and thirty-nine weeks ended October 29, 2013, the Company recognized $0.6 million and $1.3 million, respectively, of compensation expense associated with restricted stock awards in general and administrative expenses in the consolidated statement of operations compared to $0.1 million and $0.2 million for the thirteen and thirty-nine weeks ended October 30, 2012, respectively. The Company did not capitalize any equity-based compensation costs related to restricted stock awards during the thirteen and thirty-nine weeks ended October 29, 2013 and October 30, 2012.

As of October 29, 2013, the Company estimates that a total of approximately $6.2 million of currently unrecognized forfeiture adjusted compensation expense will be recognized over a weighted average period of 2.68 years for unvested restricted stock awards.

Subsequent_Event

Subsequent Event	9 Months Ended
Subsequent Event	Oct. 29, 2013
Subsequent Event	'
Subsequent Event	'
	10. Subsequent Events

	On November 13, 2013, the Company completed the acquisition of the equity interests in NE Mattress People, LLC relating to the operation of five mattress specialty stores located in Nebraska and Iowa for a total purchase price of approximately $1.8 million, subject to customary post-close adjustments. The Company intends to rebrand the acquired stores as Mattress Firm.

	On November 26, 2013, the Company entered into an agreement to acquire the leasehold interests, store assets, distribution center assets and related inventories, and assume certain liabilities of 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 $6.3 million, subject to customary adjustments. Under the terms of the purchase agreement, Perfect Mattress will provide unsecured financing to the Company in the amount of approximately $2.0 million in connection with the purchase, which will be payable over a term of one year in quarterly installments, including interest at an annual rate of 7.75%. The closing of the asset purchase is expected to occur in the fourth fiscal quarter of 2013 and remains subject to the prior satisfaction of customary closing conditions.

Business_Acquisition_Tables

Business Acquisition (Tables) (Olejo)	9 Months Ended
	Oct. 29, 2013
Olejo	'
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):

	Cash	$	79
	Other current assets	47
	Intangible assets	2,317
	Goodwill	1,720
	Accounts payable	(851		)
	Customer deposits	(117		)
	Fair value of assets and liabilities acquired	3,195
	Reconciliation to cash used for acquisition:
	Less: Fair value of contingent earnout	1,074
	Less: Cash of acquired business	79
	Cash used in acquisition, net of cash acquired	$	2,042

Fair_Value_of_Financial_Instru1

Fair Value of Financial Instruments (Tables)	9 Months Ended
Fair Value of Financial Instruments (Tables)	Oct. 29, 2013
Fair Value of Financial Instruments	'
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,			Fair Value Measurements						Fiscal 2012
		2013			Level 1		Level 2		Level 3		Impairments
	Nonqualified deferred compensation plan	$	1,138		$	—	$	1,138	$	—	$	—
	Goodwill requiring impairment review	$	40,543		$	—	$	—	$	40,543	$	—
	Intangible assets requiring impairment review	$	786		$	—	$	—	$	786	$	2,100
	Property and equipment requiring impairment review	$	—		$	—	$	—	$	—	$	156

		Net Book
		Value as of
		October 29,			Fair Value Measurements						Fiscal 2013
		2013			Level 1		Level 2		Level 3		Impairments
	Nonqualified deferred compensation plan	$	1,235		$	—	$	1,235	$	—	$	—
	Property and equipment requiring impairment review	$	—		$	—	$	—	$	—	$	38
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
	Goodwill Impairment Testing
	Income approach	Weighted average cost of capital		15.0% - 20.0%
	Market approach	EBITDA multiple		3.5x - 9.0x

	Intangible Asset Impairment Testing
	Income approach	Weighted average cost of capital		15.5%-17.5%

	Income approach	Royalty rate		0.5%-1.5%

	Property and Equipment Impairment Testing
	Income approach	Weighted average cost of capital		13.50%

	Impairment testing performed as of October 29, 2013

	Valuation Technique	Significant		Unobservable
		Unobservable		Input Range
		Inputs
	Property and Equipment Impairment Testing
	Income approach	Weighted average cost of capital		13.50%
Summary of estimated fair values and respective carrying values of the credit agreement	'
	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 October 29, 2013 (in millions):

		January 29, 2013					October 29, 2013
		Estimated Fair			Carrying		Estimated		Carrying
		Value			Value		Fair Value		Value
	Senior Credit Facility - Term Loans - Level 2	$	226.3		$	226.7	$	225.1	$	225

Reportable_Segments_Tables

Reportable Segments (Tables)	9 Months Ended
	Oct. 29, 2013
Reportable Segments	'
Schedule of the components of total net sales	'
	The following table represents the components of the Company’s total net sales (in thousands):

		Thirteen Weeks Ended				Thirty-Nine Weeks Ended
		October 30,		October 29,		October 30,		October 29,
		2012		2013		2012		2013
	Conventional mattresses	$	109,335	$	151,712	$	307,178	$	421,839
	Specialty mattresses	144,777		144,409		378,704		403,450
	Furniture and accessories	17,916		24,334		49,169		62,613
	Total product sales	272,028		320,455		735,051		887,902
	Delivery service revenues	5,231		5,778		14,040		16,829
	Total net sales	$	277,259	$	326,233	$	749,091	$	904,731

Earnings_Per_Share_Tables

Earnings Per Share (Tables)	9 Months Ended
Earnings Per Share (Tables)	Oct. 29, 2013
Earnings Per Share	'
Schedule of reconciliation of the weighted average shares outstanding used in the earnings per common share calculations	'

		Thirteen Weeks Ended		Thirty-Nine Weeks Ended
		October 30,	October 29,	October 30,	October 29,
		2012	2013	2012	2013
	Basic weighted average shares outstanding	33,768,828	33,878,241	33,768,828	33,848,032
	Effect of dilutive securities:
	Stock options	93,907	195,372	113,592	186,334
	Restricted shares	4,773	40,534	2,742	38,941
	Diluted weighted average shares outstanding	33,867,508	34,114,147	33,885,162	34,073,307

StockBased_Compensation_Tables

Stock-Based Compensation (Tables)	9 Months Ended
Stock-Based Compensation (Tables)	Oct. 29, 2013
Stock-Based Compensation	'
Summary of the Company's stock options	'
	The following table summarizes the stock option grants, exercises, and forfeitures for the thirty-nine weeks ended October 29, 2013 (in thousands, except per share amounts):

				Weighted
				Average
		Stock		Exercise Price
		Options		Per Share
	Outstanding, as of January 29, 2013	1,250		$	19.86
	Granted (a)	236		$	38.63
	Exercised (b)	(68	)	$	19.2
	Forfeited	(32	)	$	19
	Outstanding, as of October 29, 2013 (c)	1,386		$	23.11
	Exercisable, as of October 29, 2013 (d)	205		$	20.12

	(a) The weighted average grant date fair value of stock options granted during the thirty-nine weeks ended October 29, 2013 was $18.44.

	(b) The aggregate intrinsic value of stock options exercised during the thirty-nine weeks ended October 29, 2013 was $1.2 million. The weighted average market price of shares exercised during the thirty-nine weeks ended October 29, 2013 was $36.49.

	(c) Stock options outstanding as of October 29, 2013 have a weighted average remaining contractual term of 8.25 years and an aggregate intrinsic value of $13.1 million based on the market value of the Company’s common stock on October 29, 2013.

	(d) Stock options exercisable as of October 29, 2013 have a weighted average remaining contractual term of 7.77 years and an aggregate intrinsic value of $2.3 million based on the market value of the Company’s common stock on October 29, 2013.
Time-based stock options	'
Stock-Based Compensation	'
Assumptions used to calculate the fair value of stock options on the grant date	'
	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:

		Thirty-NineWeeks
		Ended
		October 29, 2013
	Weighted average expected life (in years)	6.25-6.50
	Volatility factor	60%
	Dividend yield	0%
	Risk-free interest rate	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	'
	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:

		Thirty-NineWeeks
		Ended
		October 29, 2013
	Suboptimal exercise factor	2.5x
	Volatility factor	60%
	Dividend yield	0%
	Risk-free interest rate	1.02%
Restricted Stock	'
Stock-Based Compensation	'
Assumptions used to calculate the fair value of stock options on the grant date	'
	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:

		Thirty-NineWeeks
		Ended
		October 29, 2013
	Weighted average expected life (in years)	4
	Volatility factor	40%
	Dividend yield	0%
	Risk-free interest rate	1.32%
Summary of the Company's restricted stock	'
	The following table summarizes the restricted stock grants, vesting, and forfeitures for the thirty-nine weeks ended October 29, 2013 (in thousands, except per share amounts):

				Weighted
				Average
		Restricted		Fair
		Shares		Value
	Outstanding, as of January 29, 2013	139		$	29.1
	Granted (a)	155		$	30.48
	Vested	(48	)	$	29.21
	Forfeited	—		$	—
	Unvested, as of October 29, 2013	246		$	29.95

	(a) The total grant-date fair value of restricted stock awards granted during the period was $4.7 million.

Business_and_Basis_of_Presenta1

Business and Basis of Presentation (Details)	12 Months Ended		9 Months Ended
	Jan. 28, 2014	Jan. 29, 2013	Oct. 29, 2013	Oct. 29, 2013
	Jan. 28, 2014	Jan. 29, 2013	Minimum	Maximum
Business and Basis of Presentation	'	'	'	'
Length of fiscal year	'364 days	'364 days	'364 days	'371 days

Business_Acquisition_Details

Business Acquisition (Details) (Olejo, USD $)	0 Months Ended	4 Months Ended		0 Months Ended
	Jun. 14, 2013	Oct. 29, 2013	Jul. 30, 2013	Jun. 14, 2013	Jun. 14, 2013	Jun. 14, 2013
	Jun. 14, 2013	Oct. 29, 2013	Maximum	Trade name	Technology platform	Non-compete agreements
Business acquisition	'	'	'	'	'	'
Contingent earnout payment period	'2 years	'	'	'	'	'
Allocation of the purchase price to the acquired assets and liabilities	'	'	'	'	'	'
Cash	$79,000	'	'	'	'	'
Other current assets	47,000	'	'	'	'	'
Intangible assets	2,317,000	'	'	'	'	'
Goodwill	1,720,000	'	'	'	'	'
Accounts payable	-851,000	'	'	'	'	'
Customer deposits	-117,000	'	'	'	'	'
Fair value of assets and liabilities acquired	3,195,000	'	'	'	'	'
Reconciliation to cash used for acquisition:	'	'	'	'	'	'
Less: Fair value of contingent earnout	1,074,000	'	'	'	'	'
Less: Cash of acquired business	79,000	'	'	'	'	'
Cash used in acquisitions, net of cash acquired	2,042,000	'	'	'	'	'
Additional information	'	'	'	'	'	'
Definite lived intangible assets, estimated useful lives	'	'	'	'20 years	'15 years	'4 years
Net sales included in the entity's consolidated statement of operations	'	2,300,000	'	'	'	'
Acquisition-related costs	'	'	$100,000	'	'	'

Fair_Value_of_Financial_Instru2

Fair Value of Financial Instruments (Details) (USD $)	9 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Oct. 29, 2013	Jan. 29, 2013
Recurring \| Net Book Value	'	'
Fair Value Measurements	'	'
Nonqualified deferred compensation plan	$1,235	$1,138
Recurring \| Level 2	'	'
Fair Value Measurements	'	'
Nonqualified deferred compensation plan	1,235	1,138
Non-recurring	'	'
Fair Value Measurements	'	'
Intangible assets requiring impairment	'	2,100
Property and equipment impairments	38	156
Non-recurring \| Net Book Value	'	'
Fair Value Measurements	'	'
Goodwill requiring impairment review	'	40,543
Intangible assets requiring impairment review	'	786
Non-recurring \| Level 3	'	'
Fair Value Measurements	'	'
Goodwill requiring impairment review	'	40,543
Intangible assets requiring impairment review	'	$786

Fair_Value_of_Financial_Instru3

Fair Value of Financial Instruments (Details 2) (Level 3)	9 Months Ended	12 Months Ended
Fair Value of Financial Instruments (Details 2) (Level 3)	Oct. 29, 2013	Jan. 29, 2013
Income approach \| Property and Equipment	'	'
Valuation of Level 3 Financial Instruments	'	'
Weighted average cost of capital	13.50%	13.50%
Income approach \| Minimum \| Goodwill	'	'
Valuation of Level 3 Financial Instruments	'	'
Weighted average cost of capital	'	15.00%
Income approach \| Minimum \| Intangible Asset	'	'
Valuation of Level 3 Financial Instruments	'	'
Weighted average cost of capital	'	15.50%
Royalty rate	'	0.50%
Income approach \| Maximum \| Goodwill	'	'
Valuation of Level 3 Financial Instruments	'	'
Weighted average cost of capital	'	20.00%
Income approach \| Maximum \| Intangible Asset	'	'
Valuation of Level 3 Financial Instruments	'	'
Weighted average cost of capital	'	17.50%
Royalty rate	'	1.50%
Market approach \| Minimum \| Goodwill	'	'
Valuation of Level 3 Financial Instruments	'	'
EBITDA multiple	'	3.5
Market approach \| Maximum \| Goodwill	'	'
Valuation of Level 3 Financial Instruments	'	'
EBITDA multiple	'	9

Fair_Value_of_Financial_Instru4

Fair Value of Financial Instruments (Details 3) (2012 Senior Credit Facility, Level 2, USD $)	Oct. 29, 2013	Jan. 29, 2013
In Millions, unless otherwise specified	Oct. 29, 2013	Jan. 29, 2013
Estimated Fair Value	'	'
Fair Value Measures	'	'
Term Loans	$225.10	$226.30
Carrying Value	'	'
Fair Value Measures	'	'
Term Loans	$225	$226.70

Income_Taxes_Details

Income Taxes (Details) (USD $)	3 Months Ended		9 Months Ended		12 Months Ended
Income Taxes (Details) (USD $)	Oct. 29, 2013	Oct. 30, 2012	Oct. 29, 2013	Oct. 30, 2012	Jan. 29, 2013
Income Taxes	'	'	'	'	'
Income tax expense (benefit)	$11,117,000	$8,484,000	$27,756,000	$19,972,000	'
Effective tax rate (as a percent)	'	'	38.50%	38.20%	'
Federal statutory rate (as a percent)	'	'	35.00%	'	'
Income tax examinations amount	0	'	0	'	'
Net operating loss carryforwards	'	'	'	'	12,000,000
Period over which the net operating losses are available for use	'	'	'	'	'5 years
Operating loss carryforward average use per year	'	'	'	'	2,700,000
Cumulative liability for unrecognized tax benefits	400,000	'	400,000	'	400,000
Maximum	'	'	'	'	'
Income Taxes	'	'	'	'	'
Interest on unrecognized tax benefits	$100,000	'	$100,000	'	'

Reportable_Segments_Details

Reportable Segments (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Oct. 29, 2013	Oct. 30, 2012	Oct. 29, 2013	Oct. 30, 2012
	Oct. 29, 2013	Oct. 30, 2012	item	Oct. 30, 2012
Reportable Segments	'	'	'	'
Number of major categories of products	'	'	3	'
Reportable Segments	'	'	'	'
Total Product Sales	$320,455	$272,028	$887,902	$735,051
Delivery service revenues	5,778	5,231	16,829	14,040
Total net sales	326,233	277,259	904,731	749,091
Conventional mattresses	'	'	'	'
Reportable Segments	'	'	'	'
Total Product Sales	151,712	109,335	421,839	307,178
Specialty mattresses	'	'	'	'
Reportable Segments	'	'	'	'
Total Product Sales	144,409	144,777	403,450	378,704
Furniture and accessories	'	'	'	'
Reportable Segments	'	'	'	'
Total Product Sales	$24,334	$17,916	$62,613	$49,169

Earnings_Per_Share_Details

Earnings Per Share (Details)

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

Oct. 29, 2013

Oct. 30, 2012

Oct. 29, 2013

Oct. 30, 2012

Oct. 29, 2013

Oct. 30, 2012

Oct. 29, 2013

Oct. 30, 2012

Oct. 29, 2013

Oct. 30, 2012

Oct. 29, 2013

Oct. 30, 2012

Stock options

Restricted shares

Earnings Per Share

Basic weighted average shares outstanding

33,878,241

33,768,828

33,848,032

33,768,828

Effect of dilutive securities (in shares)

195,372

93,907

186,334

113,592

40,534

4,773

38,941

2,742

Diluted weighted average shares outstanding

34,114,147

33,867,508

34,073,307

33,885,162

Shares excluded from calculation of diluted net income per common share as their inclusion would be anti-dilutive

327,101

105,148

48,465

Shares excluded from diluted weighted average shares outstanding

273,938

303,008

70,566

Commitments_and_Contingencies_

Commitments and Contingencies (Details)	9 Months Ended
Commitments and Contingencies (Details)	Oct. 29, 2013
Minimum	'
Commitments and Contingencies	'
Initial terms of non-cancellable operating lease agreements	'1 year
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

StockBased_Compensation_Detail

Stock-Based Compensation (Details) (USD $)

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

Oct. 29, 2013

Nov. 03, 2011

Oct. 29, 2013

Oct. 30, 2012

Oct. 29, 2013

Oct. 30, 2012

Jan. 29, 2013

Oct. 29, 2013

Oct. 30, 2012

Oct. 29, 2013

Oct. 30, 2012

Stock options

Market-based stock options

Restricted Stock

Minimum

Maximum

item

Stock-Based Compensation

Common stock reserved for future grants (in shares)

4,206,000

Number of shares available for future grants

2,448,385

Term of options

'10 years

Stock Options

Outstanding at the beginning of the period (in shares)

1,250,000

139,000

Granted (in shares)

236,000

155,000

Vested (in shares)

-48,000

Exercised (in shares)

-68,000

Forfeited (in shares)

-32,000

Unvested at the end of the period (in shares)

246,000

Outstanding at the end of the period (in shares)

1,386,000

1,250,000

Exercisable at the end of the period (in shares)

205,000

Weighted Average Exercise Price Per Share

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

$19.86

$29.10

Granted (in dollars per share)

$38.63

$30.48

Exercised (in dollars per share)

$19.20

Vested (in dollars per share)

$29.21

Forfeited (in dollars per share)

$19

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

$23.11

$19.86

$29.95

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

$20.12

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

$18.44

Aggregate intrinsic value of stock options exercised

$1,200,000

Weighted average market price of shares exercised

$36.49

Total grant-date fair value of restricted stock awards granted

4,700,000

Weighted average remaining contractual term of options outstanding

'8 years 3 months

Weighted average remaining contractual term of options exercisable

'7 years 9 months 7 days

Aggregate intrinsic value of options exercisable

2,300,000

Cash proceeds received from employee stock option exercises

1,312,000

Intrinsic value of options outstanding

13,100,000

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

Weighted average expected life

'6 years 3 months

'6 years 6 months

'4 years

Suboptimal exercise factor

2.5

Volatility factor (as a percent)

60.00%

40.00%

Dividend yield (as a percent)

0.00%

Risk-free interest rate (as a percent)

1.02%

2.13%

1.02%

1.32%

Stock-based compensation expense (benefit) recognized

800,000

500,000

1,900,000

1,400,000

600,000

100,000

1,300,000

200,000

Unrecognized compensation costs related to the stock options

$9,200,000

$6,200,000

Weighted average period over which unrecognized compensation expense is expected to be recognized

'3 years 14 days

'2 years 8 months 5 days

Subsequent_Event_Details

Subsequent Event (Details) (Subsequent event, USD $)	Nov. 13, 2013	Nov. 26, 2013	Nov. 26, 2013
In Millions, unless otherwise specified	NE Mattress People LLC [Member]	Perfect Mattress [Member]	Perfect Mattress [Member]
	Nebraska and Iowa		Wisconsin and Illinois
	item		item
Subsequent event	'	'	'
Total purchase price	$1.80	'	$6.30
Number of mattress specialty stores	5	'	39
Unsecured financing	'	'	$2
Interest rate (as a percent)	'	7.75%	'
Term of debt	'	'1 year	'