Vince Holding (VNCE) 10-Q 15 Sep 23 2024 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jul. 29, 2023	Aug. 31, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jul. 29, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q2
Trading Symbol	VNCE
Entity Registrant Name	VINCE HOLDING CORP.
Entity Central Index Key	0001579157
Current Fiscal Year End Date	--02-03
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		12,492,125
Entity Shell Company	false
Entity Current Reporting Status	Yes
Entity File Number	001-36212
Entity Tax Identification Number	75-3264870
Entity Address, Address Line One	500 5th Avenue
Entity Address, Address Line Two	20th Floor
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10110
City Area Code	212
Local Phone Number	944-2600
Title of 12(b) Security	Common Stock, $0.01 par value per share
Security Exchange Name	NYSE
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Entity Incorporation, State or Country Code	DE

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jul. 29, 2023	Jan. 28, 2023
Current assets:
Cash and cash equivalents	$ 869	$ 1,079
Trade receivables, net of allowance for doubtful accounts of $321 and $759 at July 29, 2023 and January 28, 2023, respectively	20,859	20,733
Inventories, net	85,079	90,008
Prepaid expenses and other current assets	11,148	3,515
Total current assets	117,955	115,335
Property and equipment, net	8,345	10,479
Operating lease right-of-use assets, net	75,286	72,616
Intangible assets, net		70,106
Goodwill	31,973	31,973
Assets held for sale		260
Equity method investment	26,232
Other assets	2,595	2,576
Total assets	262,386	303,345
Current liabilities:
Accounts payable	39,170	49,396
Accrued salaries and employee benefits	2,764	4,301
Other accrued expenses	9,022	15,020
Short-term lease liabilities	18,250	20,892
Current portion of long-term debt		3,500
Total current liabilities	69,206	93,109
Long-term debt	67,204	108,078
Long-term lease liabilities	72,901	72,098
Deferred income tax liability	2,976	8,934
Other liabilities		869
Commitments and contingencies (Note 10)
Stockholders' equity:
Common stock at $0.01 par value (100,000,000 shares authorized, 12,486,664 and 12,335,405 shares issued and outstanding at July 29, 2023 and January 28, 2023, respectively)	125	123
Additional paid-in capital	1,143,999	1,143,295
Accumulated deficit	(1,093,949)	(1,123,080)
Accumulated other comprehensive loss	(76)	(81)
Total stockholders' equity	50,099	20,257
Total liabilities and stockholders' equity	$ 262,386	$ 303,345

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Jul. 29, 2023	Jan. 28, 2023
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 321	$ 759
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	12,486,664	12,335,405
Common stock, shares outstanding	12,486,664	12,335,405

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 29, 2023	Jul. 30, 2022	Jul. 29, 2023	Jul. 30, 2022
Income Statement [Abstract]
Net sales	$ 69,447	$ 89,194	$ 133,503	$ 167,570
Cost of products sold	37,099	52,822	71,563	95,563
Gross profit	32,348	36,372	61,940	72,007
Impairment of intangible assets		1,700		1,700
Impairment of long-lived assets		866		866
Gain on sale of intangible assets	(32,043)		(32,808)
Selling, general and administrative expenses	31,541	39,010	64,274	79,930
Income (loss) from operations	32,850	(5,204)	30,474	(10,489)
Interest expense, net	4,137	1,882	7,427	3,766
Income (loss) before income taxes and equity in net income of equity method investment	28,713	(7,086)	23,047	(14,255)
(Benefit) provision for income taxes	(592)	7,903	(5,877)	7,903
Income (loss) before equity in net income of equity method investment	29,305	(14,989)	28,924	(22,158)
Equity in net income of equity method investment	(207)		(207)
Net income (loss)	29,512	(14,989)	29,131	(22,158)
Other comprehensive loss:
Foreign currency translation adjustments	7	2	5	(4)
Comprehensive income (loss)	$ 29,519	$ (14,987)	$ 29,136	$ (22,162)
Loss per share:
Basic earnings (loss) per share	$ 2.37	$ (1.23)	$ 2.35	$ (1.83)
Diluted earnings (loss) per share	$ 2.36	$ (1.23)	$ 2.34	$ (1.83)
Weighted average shares outstanding:
Basic	12,428,339	12,220,693	12,385,347	12,125,759
Diluted	12,479,667	12,220,693	12,470,085	12,125,759

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Loss [Member]
Beginning Balance at Jan. 29, 2022	$ 55,780	$ 120	$ 1,140,516	$ (1,084,734)	$ (122)
Beginning Balance, shares at Jan. 29, 2022		11,986,127
Comprehensive loss:
Net income (loss)	(7,169)			(7,169)
Foreign currency translation adjustments	(6)				(6)
Common stock issuance, net of certain fees	305		305
Common stock issuance, net of certain fees, shares		36,874
Share-based compensation expense	609		609
Restricted stock unit vestings		$ 1	(1)
Restricted stock unit vestings, shares		118,831
Tax withholdings related to restricted stock vesting	(148)		(148)
Tax withholdings related to restricted stock vesting, shares		(16,962)
Issuance of common stock related to Employee Stock Purchase Plan ("ESPP")	23		23
Issuance of common stock related to Employee Stock Purchase Plan ("ESPP"), shares		2,663
Ending Balance at Apr. 30, 2022	49,394	$ 121	1,141,304	(1,091,903)	(128)
Ending Balance, shares at Apr. 30, 2022		12,127,533
Beginning Balance at Jan. 29, 2022	55,780	$ 120	1,140,516	(1,084,734)	(122)
Beginning Balance, shares at Jan. 29, 2022		11,986,127
Comprehensive loss:
Net income (loss)	(22,158)
Foreign currency translation adjustments	(4)
Ending Balance at Jul. 30, 2022	35,447	$ 123	1,142,342	(1,106,892)	(126)
Ending Balance, shares at Jul. 30, 2022		12,294,028
Beginning Balance at Apr. 30, 2022	49,394	$ 121	1,141,304	(1,091,903)	(128)
Beginning Balance, shares at Apr. 30, 2022		12,127,533
Comprehensive loss:
Net income (loss)	(14,989)			(14,989)
Foreign currency translation adjustments	2				2
Common stock issuance, net of certain fees	520	$ 1	519
Common stock issuance, net of certain fees, shares		68,106
Share-based compensation expense	551		551
Restricted stock unit vestings		$ 1	(1)
Restricted stock unit vestings, shares		102,137
Tax withholdings related to restricted stock vesting	(49)		49
Tax withholdings related to restricted stock vesting, shares		(6,164)
Issuance of common stock related to Employee Stock Purchase Plan ("ESPP")	18		18
Issuance of common stock related to Employee Stock Purchase Plan ("ESPP"), shares		2,416
Ending Balance at Jul. 30, 2022	35,447	$ 123	1,142,342	(1,106,892)	(126)
Ending Balance, shares at Jul. 30, 2022		12,294,028
Beginning Balance at Jan. 28, 2023	$ 20,257	$ 123	1,143,295	(1,123,080)	(81)
Beginning Balance, shares at Jan. 28, 2023	12,335,405	12,335,405
Comprehensive loss:
Net income (loss)	$ (381)			(381)
Foreign currency translation adjustments	(2)				(2)
Share-based compensation expense	420		420
Restricted stock unit vestings	1	$ 1
Restricted stock unit vestings, shares		34,983
Tax withholdings related to restricted stock vesting	(8)		8
Tax withholdings related to restricted stock vesting, shares		(1,148)
Issuance of common stock related to Employee Stock Purchase Plan ("ESPP")	14		14
Issuance of common stock related to Employee Stock Purchase Plan ("ESPP"), shares		1,885
Ending Balance at Apr. 29, 2023	20,301	$ 124	1,143,721	(1,123,461)	(83)
Ending Balance, shares at Apr. 29, 2023		12,371,125
Beginning Balance at Jan. 28, 2023	$ 20,257	$ 123	1,143,295	(1,123,080)	(81)
Beginning Balance, shares at Jan. 28, 2023	12,335,405	12,335,405
Comprehensive loss:
Net income (loss)	$ 29,131
Foreign currency translation adjustments	5
Ending Balance at Jul. 29, 2023	$ 50,099	$ 125	1,143,999	(1,093,949)	(76)
Ending Balance, shares at Jul. 29, 2023	12,486,664	12,486,664
Beginning Balance at Apr. 29, 2023	$ 20,301	$ 124	1,143,721	(1,123,461)	(83)
Beginning Balance, shares at Apr. 29, 2023		12,371,125
Comprehensive loss:
Net income (loss)	29,512			29,512
Foreign currency translation adjustments	$ 7				7
Common stock issuance, net of certain fees, shares	0
Share-based compensation expense	$ 393		393
Restricted stock unit vestings		$ 1	(1)
Restricted stock unit vestings, shares		134,995
Tax withholdings related to restricted stock vesting	(126)		(126)
Tax withholdings related to restricted stock vesting, shares		(23,695)
Issuance of common stock related to Employee Stock Purchase Plan ("ESPP")	12		12
Issuance of common stock related to Employee Stock Purchase Plan ("ESPP"), shares		4,239
Ending Balance at Jul. 29, 2023	$ 50,099	$ 125	$ 1,143,999	$ (1,093,949)	$ (76)
Ending Balance, shares at Jul. 29, 2023	12,486,664	12,486,664

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jul. 29, 2023	Jul. 30, 2022
Operating activities
Net income (loss)	$ 29,131	$ (22,158)
Add (deduct) items not affecting operating cash flows:
Impairment of intangible assets		1,700
Impairment of long-lived assets		866
Depreciation and amortization	2,538	3,086
Provision for bad debt	63	81
Gain on sale of intangible assets	(32,808)
Loss on disposal of property and equipment	140	50
Amortization of deferred financing costs	593	429
Deferred income taxes	(5,958)	7,790
Share-based compensation expense	813	1,160
Capitalized PIK Interest	1,873	1,300
Loss on debt extinguishment	3,136
Equity in net income of equity method investment	(207)
Changes in assets and liabilities:
Receivables, net	(189)	2,396
Inventories	4,939	(50,933)
Prepaid expenses and other current assets	(2,263)	535
Accounts payable and accrued expenses	(17,947)	32,763
Other assets and liabilities	(4,014)	979
Net cash used in operating activities	(20,160)	(19,956)
Investing activities
Payments for capital expenditures	(377)	(2,360)
Transaction costs related to equity method investment	(525)
Proceeds from Sale of Intangible Assets	77,525
Net cash provided by (used in) investing activities	76,623	(2,360)
Financing activities
Proceeds from borrowings under the Revolving Credit Facilities	173,665	196,816
Repayment of borrowings under the Revolving Credit Facilities	(192,486)	(174,241)
Repayment of borrowings under the Term Loan Facilities	(29,378)	(875)
Proceeds from common stock issuance, net of certain fees		825
Tax withholdings related to restricted stock vesting	(134)	(197)
Proceeds from stock option exercises, restricted stock vesting, and issuance of common stock under employee stock purchase plan	27	41
Financing fees	(3,002)	(20)
Net cash (used in) provided by financing activities	(51,308)	22,349
Increase in cash, cash equivalents, and restricted cash	5,155	33
Effect of exchange rate changes on cash, cash equivalents, and restricted cash	3	(19)
Cash, cash equivalents, and restricted cash, beginning of period	1,116	1,096
Cash, cash equivalents, and restricted cash, end of period	6,274	1,110
Less: restricted cash at end of period	5,405	37
Cash and cash equivalents per balance sheet at end of period	869	1,073
Supplemental Disclosures of Cash Flow Information
Cash payments for interest	5,088	1,627
Cash payments for income taxes, net of refunds	39	65
Supplemental Disclosures of Non-Cash Investing and Financing Activities
Non-cash equity method investment	25,500
Capital expenditures in accounts payable and accrued liabilities	91	$ 25
Deferred financing fees in accrued liabilities	$ 311

Description of Business and Bas

Description of Business and Basis of Presentation	6 Months Ended
	Jul. 29, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business and Basis of Presentation	Note 1. Description of Business and Basis of Presentation (A) Description of Business: The Company is a global retail company that operates the Vince brand women's and men's ready to wear business. Vince, established in 2002, is a leading global luxury apparel and accessories brand best known for creating elevated yet understated pieces for every day effortless style. Previously, the Company also owned and operated the Rebecca Taylor and Parker brands until the sale of the respective intellectual property was completed, as discussed below. On April 21, 2023 the Company entered into a strategic partnership ("Authentic Transaction") with Authentic Brands Group, LLC ("Authentic"), a global brand development, marketing and entertainment platform, whereby the Company contributed its intellectual property to a newly formed Authentic subsidiary ("ABG Vince") for cash consideration and a membership interest in ABG Vince. The Company closed the Asset Sale (as defined below) on May 25, 2023. On May 25, 2023, in connection with the Authentic Transaction, Vince, LLC entered into a License Agreement (the "License Agreement") with ABG-Vince LLC, which provides Vince, LLC with an exclusive, long-term license to use the Licensed Property in the Territory to the Approved Accounts (each as defined in the License Agreement). See "(F) Recent Transactions" below for additional information. Rebecca Taylor, founded in 1996 in New York City, was a contemporary womenswear line lauded for its signature prints, romantic detailing and vintage inspired aesthetic, reimagined for a modern era. On September 12, 2022, the Company announced its decision to wind down the Rebecca Taylor business. On December 22, 2022, the Company's indirectly wholly owned subsidiary, Rebecca Taylor, Inc., completed the sale of its intellectual property and certain related ancillary assets to RT IPCO, LLC, an affiliate of Ramani Group. See Note 2 "Wind Down of Rebecca Taylor Business" for further information. Parker, founded in 2008 in New York City, was a contemporary women's fashion brand that was trend focused. During the first half of fiscal 2020 the Company decided to pause the creation of new products for the Parker brand to focus resources on the operations of the Vince and Rebecca Taylor brands. On February 17, 2023, the Company's indirectly wholly owned subsidiary, Parker Lifestyle, LLC, completed the sale of its intellectual property and certain related ancillary assets to Parker IP Co. LLC, an affiliate of BCI Brands. See "(F) Recent Transactions" below for additional information. The Company reaches its customers through a variety of channels, specifically through major wholesale department stores and specialty stores in the United States ("U.S.") and select international markets, as well as through the Company's branded retail locations and the Company's websites. The Company designs products in the U.S. and sources the vast majority of products from contract manufacturers outside the U.S., primarily in Asia. Products are manufactured to meet the Company's product specifications and labor standards. (B) Basis of Presentation : The accompanying condensed consolidated financial statements have been prepared in conformity with U.S. generally accepted accounting principles ("GAAP") and the rules and regulations of the U.S. Securities and Exchange Commission (the "SEC"). Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted. Therefore, these financial statements should be read in conjunction with VHC's audited financial statements for the fiscal year ended January 28, 2023, as set forth in the 2022 Annual Report on Form 10-K. The condensed consolidated financial statements include the Company's accounts and the accounts of the Company's wholly-owned subsidiaries as of July 29, 2023 . All intercompany accounts and transactions have been eliminated in consolidation. In the opinion of management, the accompanying unaudited condensed consolidated financial statements contain all adjustments (consisting solely of normal recurring adjustments) and disclosures necessary for a fair statement. The results of operations for these periods are not necessarily comparable to, or indicative of, results of any other interim period or the fiscal year as a whole. (C) Use of Estimates : The preparation of financial statements in conformity with GAAP requires that management make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements which affect revenues and expenses during the period reported. Estimates are adjusted when necessary to reflect actual experience. Significant estimates and assumptions may affect many items in the financial statements. Actual results could differ from estimates and assumptions in amounts that may be material to the consolidated financial statements. (D) Sources and Uses of Liquidity: The Company's sources of liquidity are cash and cash equivalents, cash flows from operations, if any, borrowings available under the 2023 Revolving Credit Facility (as defined in Note 5 "Long-Term Debt and Financing Arrangements") and the Company's ability to access the capital markets, including the Sales Agreement entered into with Virtu Americas LLC in June 2023 (see Note 8 "Stockholders' Equity" for further information). The Company's primary cash needs are funding working capital requirements, including royalty payments under the License Agreement, meeting debt service requirements and capital expenditures for new stores and related leasehold improvements. The most significant components of the Company's working capital are cash and cash equivalents, accounts receivable, inventories, accounts payable and other current liabilities. Based on our current expectations, we believe that our sources of liquidity will generate sufficient cash flows to meet our obligations during the next twelve months from the date these financial statements are issued. (E) Revenue Recognition: The Company recognizes revenue when performance obligations identified under the terms of contracts with its customers are satisfied, which generally occurs upon the transfer of control in accordance with the contractual terms and conditions of the sale. Sales are recognized when the control of the goods are transferred to the customer for the Company's wholesale business, upon receipt by the customer for the Company's e-commerce business, and at the time of sale to the consumer for the Company's retail business. See Note 13 "Segment Financial Information" for disaggregated revenue amounts by segment. Revenue associated with gift cards is recognized upon redemption and unredeemed balances are considered a contract liability and recorded within other accrued expenses, which are subject to escheatment within the jurisdictions in which the Company operates. As of July 29, 2023 and January 28, 2023 , the contract liability was $ 1,538 and $ 1,617 , respectively. For the three and six months ended July 29, 2023 , the Company recognized $ 64 and $ 175 , respectively, of revenue that was previously included in the contract liability as of January 28, 2023 . (F) Recent Transactions: The following transactions have occurred during fiscal 2023. In addition, see Note 2 "Wind Down of Rebecca Taylor Business" for further information. Sale of Parker Intellectual Property On February 17, 2023, the Company's indirectly wholly owned subsidiary, Parker Lifestyle, LLC, completed the sale of its intellectual property and certain related ancillary assets to Parker IP Co. LLC, an affiliate of BCI Brands, for $ 1,025 . The Company recognized a gain of $ 765 on the sale, which was recorded within Gain on sale of intangible assets in the Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) during the six months ended July 29, 2023. Net cash proceeds from the sale were used to repay $ 838 of borrowings under the Term Loan Credit Facility (as defined in Note 5 "Long-Term Debt and Financing Arrangements"). Sale of Vince Intellectual Property On April 21, 2023 the Company entered into the Asset Purchase Agreement (defined below), pursuant to which Vince, LLC agreed to sell and transfer to ABG-Vince LLC (f/k/a ABG-Viking, LLC) ("ABG Vince"), an indirect subsidiary of Authentic, all intellectual property assets related to the business operated under the VINCE brand in exchange for total consideration of $ 76,500 in cash and a 25 % membership interest in ABG Vince (the "Asset Sale"). The Asset Sale was consummated in accordance with the terms of the Asset Purchase Agreement on May 25, 2023 (the "Closing Date"). Through the agreement, Authentic will own the majority stake of 75 % membership interest in ABG Vince. Upon the closing of the Asset Sale, the Company derecognized the intellectual property assets at their carrying amount of $ 69,957 . In exchange for the Company's sale of its intellectual property assets, which included the Vince tradename and Vince customer relationships, to ABG Vince, Authentic paid $ 76,500 in cash and a 25 % interest in ABG Vince valued at $ 25,500 . As a result, the Company recognized a gain of $ 32,043, which was recorded within Gain on sale of intangible assets in the Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) during the three and six months ended July 29, 2023. Additionally, during the three and six months ended July 29, 2023, the Company incurred total transaction related costs of approximately $ 2,566 and $ 5,307 , respectively. Of these transaction related costs, approximately $ 525 were incurred to acquire the investment in ABG Vince. As such, these costs were included in the initial measurement of the investment and recorded as part of the equity method investment on the Condensed Consolidated Balance Sheets. The remaining transaction related costs of $ 2,041 are included in selling, general and administrative ("SG&A") expense in the accompanying Condensed Consolidated Statements of Operations and Comprehensive Income (Loss). The Company utilized the net proceeds received to prepay in full the Term Loan Credit Facility and to repay a portion of the outstanding borrowings under the 2018 Revolving Credit Facility (as defined in Note 5 "Long-Term Debt and Financing Arrangements"). See Note 5 "Long-Term Debt and Financing Arrangements" for further information. Operating Agreement On May 25, 2023, in connection with the closing (the "Closing") of the Asset Sale pursuant to the Intellectual Property Asset Purchase Agreement (the "Asset Purchase Agreement"), dated as of April 21, 2023, by and among Vince, LLC, ABG Vince, the Company and ABG Intermediate Holdings 2 LLC, Vince, LLC and ABG Vince entered into an Amended and Restated Limited Liability Company Agreement of ABG-Vince, LLC (the "Operating Agreement"), which, among other things, provides for the management of the business and the affairs of ABG Vince, the allocation of profits and losses, the distribution of cash of ABG Vince among its members and the rights, obligations and interests of the members to each other and to Vince, LLC. The Company accounts for its 25 % interest in ABG Vince under the equity method. In applying the equity method, the Company recorded the initial investment at cost and subsequently increases or decreases the carrying amount of the investment by the Company's proportionate share of net income or loss. Distributions received from ABG Vince are recognized as a reduction of the carrying amount of the investment. The Company's proportionate share of ABG Vince's net income or loss is recorded within Equity in net income of equity method investment on the Condensed Consolidated Statements of Operations and Comprehensive Income (Loss). The carrying value for the Company's investment in ABG Vince is recorded within Equity method investment on the Condensed Consolidated Balance Sheets. The Company records its share of net income or loss using a one-month lag. This convention does not materially impact the Company's results. The Company reviews its investment in ABG Vince for impairment when events or changes in circumstances indicate that an other-than-temporary decline in value may have occurred. If the carrying value of the investment exceeds its fair value and the loss in value is other than temporary, the investment is considered impaired and reduced to fair value, and the impairment is recognized in the period identified. Factors providing evidence of such a loss include changes in ABG Vince's operations or financial condition, significant continuing losses, and significant negative economic conditions, among others. License Agreement On May 25, 2023, in connection with the Closing, Vince, LLC and ABG Vince entered into a License Agreement (the "License Agreement"), which provides Vince, LLC with a license to use the Licensed Property in the Territory, which is defined as the United States, Canada, Andorra, Austria, Germany, Switzerland, Belgium, Netherlands, Luxembourg, France, Monaco, Liechtenstein, Italy, San Marino, Vatican City, Iceland, Norway, Denmark, Sweden, Finland, Spain, Portugal, Greece, Republic of Cyprus (excluding Northern Cyprus), United Kingdom, Ireland, Australia, New Zealand, Mainland China, Hong Kong, Macau, Taiwan, Singapore, Japan and Korea (the "Core Territory"), together with all other territories (the "Option Territory"), to the Approved Accounts (each as defined in the License Agreement). Vince, LLC is required to operate and maintain a minimum of 45 Retail Stores and Shop-in-Shops in the Territory. The Option Territory may be changed unilaterally by ABG Vince at any time after the effective date of the License Agreement. Additionally, the License Agreement provides Vince, LLC with a license to use the Licensed Property to design, manufacture, promote, market, distribute, and sell ready-to-wear Sportswear Products and Outerwear Products (the "Core Products") and Home Décor and Baby Layettes (the "Option Products," together with the Core Products, the "Licensed Products"), which Option Products may be changed unilaterally by ABG Vince at any time after the effective date of the License Agreement. The initial term of the License Agreement began on May 25, 2023, the date on which the Closing actually occurred, and ends at the end of the Company's 2032 fiscal year, unless sooner terminated pursuant to the terms of the License Agreement. Vince, LLC has the option to renew the License Agreement on the terms set forth in the License Agreement for eight consecutive periods of ten years each, unless the License Agreement is sooner terminated pursuant to its terms or Vince, LLC is in material breach of the License Agreement and such breach has not been cured within the specified cure period. Vince, LLC may elect not to renew the term for a renewal term. Vince, LLC is required to pay ABG Vince a royalty on net sales of Licensed Products and committed to an annual guaranteed minimum royalty of $ 11,000 and annual minimum net sales as specified in the License Agreement, in each case, during the initial term of the License Agreement, except that the guaranteed minimum royalty and minimum net sales for the first contract year during the initial term will be prorated to the period beginning on the Closing Date and ending at the end of the Company's 2023 fiscal year. The annual guaranteed minimum royalty and annual minimum net sales for each subsequent renewal term will be the greater of (i) a percentage as set forth in the License Agreement of the guaranteed minimum net royalty or the minimum net sales (as applicable) of the immediately preceding contract year, and (ii) the average of actual Royalties (as defined in the License Agreement, with respect to the guaranteed minimum royalty) or actual Net Sales (as defined in the License Agreement, with respect to the annual minimum net sales) during certain years as set forth in the License Agreement of the preceding initial term or renewal term (as applicable). Vince, LLC is required to pay royalties comprised of a low single digit percentage of net sales arising from retail and e-commerce sales of Licensed Products and a mid single digit percentage of net sales arising from wholesale sales of such Licensed Products. In the event that the annual guaranteed minimum royalty paid to ABG Vince in any given contract year is greater than the actual royalties earned by ABG Vince in the same contract year, the difference between the royalty actually earned and the annual guaranteed minimum royalty paid is credited for the next two contract years against any amount of royalty earned by ABG Vince in excess of the annual guaranteed minimum royalty paid during each such contract year, if any. Royalty expense is included within Cost of product sold on the Condensed Consolidated Statements of Operations and Comprehensive Income (Loss). (G) Recent Accounting Pronouncements: Except as noted below, the Company has considered all recent accounting pronouncements and has concluded that there are no recent accounting pronouncements that may have a material impact on its Consolidated Financial Statements, based on current information. Recently Adopted Accounting Pronouncements In June 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2016-13: " Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments" . The ASU requires an impairment model (known as the current expected credit loss ("CECL") model) that is based on expected losses rather than incurred losses. Under the new guidance, each reporting entity should estimate an allowance for expected credit losses, which is intended to result in more timely recognition of losses. The new standard applies to trade receivables arising from revenue transactions. Under Accounting Standards Codification 606, revenue is recognized when, among other criteria, it is probable that an entity will collect the consideration it is entitled to when goods or services are transferred to a customer. When trade receivables are recorded, they become subject to the CECL model and estimates of expected credit losses on trade receivables over their contractual life will be required to be recorded at inception based on historical information, current conditions, and reasonable and supportable forecasts. The Company adopted the guidance on January 29, 2023, the first day of fiscal 2023, which did not have a material effect on the Company's consolidated financial statements.

Wind down of Rebecca Taylor Bus

Wind down of Rebecca Taylor Business	6 Months Ended
	Jul. 30, 2023
Discontinued Operations and Disposal Groups [Abstract]
Wind down of Rebecca Taylor business	Note 2. Wind Down of Rebecca Taylor Business On September 12, 2022, the Company announced its decision to wind down the Rebecca Taylor business. On September 30, 2022, the Company entered into amendments to the Term Loan Credit Facility, the 2018 Revolving Credit Facility and the Third Lien Credit Facility (as defined in Note 5 "Long-Term Debt and Financing Arrangements"), which in part, permitted the sale of the intellectual property of the Rebecca Taylor, Inc. and the Rebecca Taylor, Inc. liquidation. On December 22, 2022, the Company's indirectly wholly owned subsidiary, Rebecca Taylor, Inc., completed the sale of its intellectual property and certain related ancillary assets to RT IPCO, LLC, an affiliate of Ramani Group for $ 4,250 . The Company recognized a gain of $ 1,620 on the sale, which was recorded within Gain on sale of intangible assets in the Consolidated Statements of Operations and Comprehensive Income (Loss) during fiscal 2022. Net cash proceeds from the sale were used to repay $ 2,997 of borrowings under the Term Loan Credit Facility and $ 427 of borrowings under the 2018 Revolving Credit Facility during fiscal 2022. On July 7, 2023, Rebecca Taylor, Inc. and Rebecca Taylor Retail Stores, LLC, each as an assignor, made a General Assignment for the Benefit of the Creditors (the "Assignment") to a respective assignee, an unaffiliated California limited liability company, pursuant to California state law. The Assignment resulted in the residual rights and assets of each of Rebecca Taylor, Inc. and Rebecca Taylor Retail Stores, LLC being assigned and transferred to such assignees. As a result, Rebecca Taylor, Inc. and Rebecca Taylor Retail Stores, LLC no longer hold any assets. The following table presents a summary of Rebecca Taylor wind down related charges (benefits), reported within the Rebecca Taylor and Parker segment, incurred for fiscal 2023. No wind down related charges were incurred during the three and six months ended July 30, 2022. Three Months Ended Six Months Ended July 29, July 29, (in thousands) 2023 2023 Selling, general and administrative expenses: Benefit from release of operating lease liabilities $ ( 1,371 ) $ ( 2,025 ) Other advisory and liquidation costs 245 275 Total selling, general and administrative expenses ( 1,126 ) ( 1,750 ) Total wind-down (benefits) charges, net $ ( 1,126 ) $ ( 1,750 )

Goodwill and Intangible Assets

Goodwill and Intangible Assets	6 Months Ended
	Jul. 29, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	Note 3. Goodwill and Intangible Assets Net goodwill balances and changes therein by segment were as follows: (in thousands) Vince Wholesale Vince Rebecca Taylor and Parker Total Net Goodwill Balance as of January 28, 2023 $ 31,973 $ — $ — $ 31,973 Balance as of July 29, 2023 $ 31,973 $ — $ — $ 31,973 The total carrying amount of goodwill is net of accumulated impairments of $ 101,845 . On April 21, 2023, the Company entered into the Authentic Transaction with Authentic and as a result, the Vince tradename and Vince customer relationships were classified as held for sale and amortization of the Vince customer relationships ceased. The Company closed the Asset Sale on May 25, 2023. See Note 1 "Description of Business and Basis of Presentation - (F) Recent Transactions" for further information. On February 17, 2023, the Company's indirectly wholly owned subsidiary, Parker Lifestyle, LLC, completed the sale of its intellectual property and certain related ancillary assets to Parker IP Co. LLC, an affiliate of BCI Brands. See Note 1 "Description of Business and Basis of Presentation - (F) Recent Transactions" for further information. The following table presents a summary of identifiable intangible assets as of January 28, 2023: (in thousands) Gross Amount Accumulated Amortization Accumulated Impairments Reclassification to Assets Held for Sale Net Book Value Balance as of January 28, 2023 Amortizable intangible assets: Customer relationships $ 31,355 $ ( 22,234 ) $ ( 6,115 ) $ — $ 3,006 Tradenames (1) 13,100 ( 313 ) ( 12,527 ) ( 260 ) — Indefinite-lived intangible assets: Tradenames 101,850 — ( 34,750 ) — 67,100 Total intangible assets $ 146,305 $ ( 22,547 ) $ ( 53,392 ) $ ( 260 ) $ 70,106 ________ (1) During the third quarter of fiscal 2022, the Parker tradename was classified as held for sale and amortization ceased. During the second quarter of fiscal 2022, the Company determined that a triggering event had occurred in the Rebecca Taylor and Parker segment as a result of changes to the Company’s long-term projections. The Company performed an interim quantitative impairment assessment of the Rebecca Taylor tradename utilizing the relief from royalty valuation approach. The relief from royalty valuation approach is dependent on a number of factors, including estimates of projected revenues, royalty rates in the category of intellectual property, discount rates and other variables. The Company estimated the fair value of the Rebecca Taylor tradename indefinite-lived intangible asset and determined that the fair value of the Rebecca Taylor tradename was below its carrying amount. Accordingly, the Company recorded an impairment charge for the Rebecca Taylor tradename indefinite-lived intangible asset of $ 1,700 , which was recorded within Impairment of intangible assets on the Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) for the three and six months ended July 30, 2022. There was no such impairment charge for the three and six months ended July 29, 2023. On December 22, 2022, the Company completed the sale of the Rebecca Taylor tradename and certain related ancillary assets to RT IPCO, LLC, an affiliate of Ramani Group. See Note 2 "Wind Down of Rebecca Taylor Business" for further information. Amortization of identifiable intangible assets was $ 0 and $ 149 for the three and six months ended July 29, 2023 , respectively, and $ 164 and $ 328 for the three and six months ended July 30, 2022 , respectively.

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jul. 29, 2023
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 4. Fair Value Measurements We define the fair value of a financial instrument as the amount that would be received from the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. We are responsible for the determination of the value of the investments carried at fair value and the supporting methodologies and assumptions. The Company's financial assets and liabilities are to be measured using inputs from three levels of the fair value hierarchy as follows: Level 1— quoted market prices in active markets for identical assets or liabilities Level 2— observable market-based inputs (quoted prices for similar assets and liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active) or inputs that are corroborated by observable market data Level 3— significant unobservable inputs that reflect the Company's assumptions and are not substantially supported by market data The Company did no t have any non-financial assets or non-financial liabilities recognized at fair value on a recurring basis at July 29, 2023 or January 28, 2023. At July 29, 2023 and January 28, 2023, the Company believes that the carrying values of cash and cash equivalents, receivables, and accounts payable approximate fair value, due to the short-term maturity of these instruments. The Company's debt obligations with a carrying value of $ 67,506 and $ 113,832 as of July 29, 2023 and January 28, 2023 , respectively, are at variable interest rates. Borrowings under the Company's 2023 Revolving Credit Facility are recorded at carrying value, which approximates fair value due to the frequent nature of such borrowings and repayments. The Company considers this as a Level 2 input. The fair value of the Company's Third Lien Credit Facility was approximately $ 28,000 as of July 29, 2023 and $ 27,000 as of January 28, 2023, based upon an estimated market value calculation that factors principal, time to maturity, interest rate, and current cost of debt. The Company considers this a Level 3 input. The Company's non-financial assets, which primarily consist of goodwill, the previous intangible assets, operating lease right-of-use ("ROU") assets, and property and equipment, are not required to be measured at fair value on a recurring basis and are reported at their carrying values. However, on a periodic basis whenever events or changes in circumstances indicate that their carrying value may not be fully recoverable (and at least annually for goodwill and indefinite-lived intangible assets), non-financial assets are assessed for impairment and, if applicable, written down to (and recorded at) fair value. Determining the fair value of goodwill and other intangible assets is judgmental in nature and requires the use of significant estimates and assumptions, including projected revenues, EBITDA margins growth rates and operating margins, long-term growth rates, working capital, royalty rates in the category of intellectual property, discount rates and future market conditions, among others, as applicable. The inputs used in determining the fair value of the ROU assets are the current comparable market rents for similar properties and a store discount rate. The fair value of the property and equipment is based on its estimated liquidation value. The measurement of fair value of these assets are considered Level 3 valuations as certain of these inputs are unobservable and are estimated to be those that would be used by market participants in valuing these or similar assets. The following table presents the non-financial assets the Company measured at fair value on a non-recurring basis for the six months ended July 30, 2022, based on such fair value hierarchy. There were no losses on these non-financial assets taken in the six months ended July 29, 2023. Net Carrying Value of Fair Value Measured and Recorded at Reporting Date Using: Total Losses - Six Months Ended (in thousands) July 30, 2022 Level 1 Level 2 Level 3 July 30, 2022 Property and equipment $ 242 $ — $ — $ 242 $ 866 (1) Tradenames - Indefinite-lived 3,000 — — 3,000 1,700 (2) ________ (1) Recorded within Impairment of long-lived assets on the Condensed Consolidated Statements of Operations and Comprehensive Loss. (2) Recorded within Impairment of intangible assets on the Condensed Consolidated Statements of Operations and Comprehensive Loss. On December 22, 2022, the Company's indirectly wholly owned subsidiary, Rebecca Taylor, Inc., completed the sale of its intellectual property and certain related ancillary assets to RT IPCO, LLC, an affiliate of Ramani Group. See Note 2 "Wind Down of Rebecca Taylor Business" and Note 3 “Goodwill and Intangible Assets” for additional information.

Long-Term Debt and Financing Ar

Long-Term Debt and Financing Arrangements	6 Months Ended
	Jul. 29, 2023
Debt Disclosure [Abstract]
Long-Term Debt and Financing Arrangements	Note 5. Long-Term Debt and Financing Arrangements Debt obligations consisted of the following: July 29, January 28, (in thousands) 2023 2023 Long-term debt: Term Loan Facilities $ — $ 29,378 Revolving Credit Facilities 39,677 58,498 Third Lien Credit Facility 27,829 25,956 Total debt principal 67,506 113,832 Less: current portion of long-term debt — 3,500 Less: deferred financing costs 302 2,254 Total long-term debt $ 67,204 $ 108,078 Term Loan Credit Facility On September 7, 2021, Vince, LLC entered into a $ 35,000 senior secured term loan credit facility (the "Term Loan Credit Facility") pursuant to a Credit Agreement (the "Term Loan Credit Agreement"), as amended from time to time, by and among Vince, LLC, as the borrower, the guarantors named therein, PLC Agent, LLC, as administrative agent and collateral agent, and the other lenders from time to time party thereto. Vince Holding Corp. and Vince Intermediate Holding, LLC ("Vince Intermediate") were guarantors under the Term Loan Credit Facility. The Term Loan Credit Facility would have matured on the earlier of September 7, 2026 , and 91 days after the maturity date of the 2018 Revolving Credit Facility . On May 25, 2023, utilizing proceeds from the Asset Sale, the Company repaid all outstanding amounts of $ 28,724 , which included accrued interest and a prepayment penalty of $ 553 ( which is included within financing fees on the Condensed Consolidated Statements of Cash Flows), under the Term Loan Credit Facility. The Term Loan Credit Facility was terminated. T he Company also repaid $ 850 of fees due in accordance with an amendment entered into on September 30, 2022. Additionally, the Company recorded expense of $ 1,755 during the three and six months ended July 29, 2023, related to the write-off of the remaining deferred financing costs. Prior to May 25, 2023, on an inception to date basis, the Company had made repayments of $ 7,335 on the Term Loan Credit Facility. 2023 Revolving Credit Facility On June 23, 2023, Vince, LLC, entered into a new $ 85,000 senior secured revolving credit facility (the "2023 Revolving Credit Facility") pursuant to a Credit Agreement (the "2023 Revolving Credit Agreement") by and among Vince, LLC, the guarantors named therein, Bank of America, N.A. ("BofA"), as Agent, the other lenders from time to time party thereto, and BofA Securities, Inc., as sole lead arranger and sole bookrunner. All outstanding amounts under the 2018 Revolving Credit Facility (as defined below) were repaid in full and such facility was terminated pursuant to the terms thereof as a result of all parties completing their obligations under such facility. The 2023 Revolving Credit Facility provides for a revolving line of credit of up to the lesser of (i) the Borrowing Base (as defined in the 2023 Revolving Credit Agreement) and (ii) $ 85,000 , as well as a letter of credit sublimit of $ 10,000 . The 2023 Revolving Credit Agreement also permits Vince, LLC to request an increase in aggregate commitments under the 2023 Revolving Credit Facility of up to $ 15,000 , subject to customary terms and conditions. The 2023 Revolving Credit Facility matures on the earlier of June 23, 2028, and 91 days prior to the earliest maturity date of any Material Indebtedness (as defined in the 2023 Revolving Credit Agreement), including the subordinated indebtedness pursuant to the Third Lien Credit Agreement . Interest is payable on the loans under the 2023 Revolving Credit Facility, at Vince LLC's request, either at Term SOFR, the Base Rate, or SOFR Daily Floating Rate, in each case, with applicable margins subject to a pricing grid based on an average daily excess availability calculation. The "Base Rate" means, for any day, a fluctuating rate per annum equal to the highest of (i) the Federal Funds Rate for such day, plus 0.5 %; (ii) the rate of interest in effect for such day as publicly announced from time to time by BofA as its prime rate; (iii) the SOFR Daily Floating Rate on such day, plus 1.0 %; and (iv) 1.0 %. During the continuance of certain specified events of default, at the election of BofA in its capacity as Agent, interest will accrue at a rate of 2.0 % in excess of the applicable non-default rate. The applicable margins for SOFR Term and SOFR Daily Floating Rate Loans are: (i) 2.0 % when the average daily Excess Availability (as defined in the 2023 Revolving Credit Agreement) is greater than 66.7% of the Loan Cap (as defined in the 2023 Revolving Credit Agreement); (ii) 2.25 % when the average daily Excess Availability is greater than or equal to 33.3% but less than or equal to 66.7% of the Loan Cap; and (iii) 2.5 % when the average daily Excess Availability is less than 33.3% of the Loan Cap. The applicable margins for Base Rate Loans are: (a) 1.0 % when the average daily Excess Availability is greater than 66.7% of the Loan Cap; (b) 1.25 % when the average daily Excess Availability is greater than or equal to 33.3% but less than or equal to 66.7% of the Loan Cap; and (c) 1.5 % when the average daily Excess Availability is less than 33.3% of the Loan Cap. The 2023 Revolving Credit Facility contains a financial covenant requiring Excess Availability at all times to be no less than the greater of (i) 10.0 % of the Loan Cap in effect at such time and (ii) $ 7,500 . The 2023 Revolving Credit Facility contains representations and warranties, covenants and events of default that are customary for this type of financing, including limitations on the incurrence of additional indebtedness, liens, burdensome agreements, investments, loans, asset sales, mergers, acquisitions, prepayment of certain other debt, the repurchase of capital stock, transactions with affiliates, and the ability to change the nature of its business or its fiscal year. The 2023 Revolving Credit Facility generally permits dividends in the absence of any default or event of default (including any event of default arising from a contemplated dividend), so long as (i) after giving pro forma effect to the contemplated dividend and on a pro forma basis for the 30-day period immediately preceding such dividend, Excess Availability will be at least the greater of 20.0 % of the Loan Cap and $ 15,000 and (ii) after giving pro forma effect to the contemplated dividend, the Consolidated Fixed Charge Coverage Ratio (as defined in the 2023 Revolving Credit Agreement) for the 12 months preceding such dividend will be greater than or equal to 1.0 to 1.0. All obligations under the 2023 Revolving Credit Facility are guaranteed by the Company and Vince Intermediate and any future subsidiaries of the Company (other than Excluded Subsidiaries as defined in the 2023 Revolving Credit Agreement) and secured by a lien on substantially all of the assets of the Company, Vince, LLC and Vince Intermediate and any future subsidiary guarantors, other than among others, equity interests in ABG Vince, as well as the rights of Vince, LLC under the License Agreement. The Company incurred a total of $ 1,124 of financing costs. In accordance with ASC Topic 470, "Debt", these financing costs were recorded as deferred debt issuance costs (which is presented within Other assets on the Condensed Consolidated Balance Sheets) and will be amortized over the term of the 2023 Revolving Credit Facility. As of July 29, 2023, the Company was in compliance with applicable covenants. As of July 29, 2023, $ 34,745 was available under the 2023 Revolving Credit Facility, net of the Loan Cap, and there were $ 39,677 of borrowings outstanding and $ 0 of letters of credit outstanding under the 2023 Revolving Credit Facility. The weighted average interest rate for borrowings outstanding under the 2023 Revolving Credit Facility as of July 29, 2023 was 8.2 % . 2018 Revolving Credit Facility On August 21, 2018, Vince, LLC entered into an $ 80,000 senior secured revolving credit facility (the "2018 Revolving Credit Facility") pursuant to a credit agreement, as amended and restated from time to time, by and among Vince, LLC, as the borrower, VHC and Vince Intermediate, as guarantors, Citizens Bank, N.A. ("Citizens"), as administrative agent and collateral agent, and the other lenders from time to time party thereto. On January 31, 2023, the Company repaid $ 125 of fees due in accordance with an amendment entered into on September 30, 2022. Upon the contemporaneous consummation of the Asset Sale, the lenders' commitments to extend credit was reduced to $ 70,000 . The 2018 Revolving Credit Facility would have matured on June 30, 2024 . On June 23, 2023, all outstanding amounts under the 2018 Revolving Credit Facility were repaid in full and the 2018 Revolving Credit Facility was terminated pursuant to the terms thereof as a result of all parties completing their obligations under the 2018 Revolving Credit Facility. The Company recorded expense of $ 828 during the three and six months ended July 29, 2023, related to the write-off of the remaining deferred financing costs. Certain letters of credit remain in place with Citizens which were secured with restricted cash, totaling $ 5,296 as of July 29, 2023. Restricted cash is included in Prepaid Expenses and other current assets in the Condensed Consolidated Balance Sheets. Third Lien Credit Facility On December 11, 2020, Vince, LLC entered into a $ 20,000 subordinated term loan credit facility (the "Third Lien Credit Facility") pursuant to a credit agreement (the "Third Lien Credit Agreement"), as amended from time to time, dated December 11, 2020, by and among Vince, LLC, as the borrower, VHC and Vince Intermediate, as guarantors, and SK Financial Services, LLC ("SK Financial"), as administrative agent and collateral agent, and other lenders from time to time party thereto. The proceeds were received on December 11, 2020 and were used to repay a portion of the borrowings outstanding under the 2018 Revolving Credit Facility. SK Financial is an affiliate of Sun Capital Partners, Inc. ("Sun Capital"), whose affiliates own, as of July 29, 2023 , approximately 68 % of the Company's common stock. The Third Lien Credit Facility was reviewed and approved by the Special Committee of the Company's Board of Directors, consisting solely of directors not affiliated with Sun Capital, which committee was represented by independent legal advisors. Interest on loans under the Third Lien Credit Facility is payable in kind at a rate revised in connection with the Third Lien Third Amendment (as defined and discussed below) to be equal to the Daily Simple SOFR, subject to a credit spread adjustment of 0.10 % per annum, plus 9.0 %. During the continuance of certain specified events of default, interest may accrue on the loans under the Third Lien Credit Facility at a rate of 2.0 % in excess of the rate otherwise applicable to such amount. The Company incurred $ 485 in deferred financing costs associated with the Third Lien Credit Facility of which a $ 400 closing fee is payable in kind and was added to the principal balance. These deferred financing costs are recorded as deferred debt issuance costs which will be amortized over the remaining term of the Third Lien Credit Facility. All obligations under the Third Lien Credit Facility are guaranteed by the Company, Vince Intermediate and the Company's existing material domestic restricted subsidiaries as well as any future material domestic restricted subsidiaries and are secured on a junior basis relative to the 2023 Revolving Credit Facility by a lien on substantially all of the assets of the Company, Vince Intermediate, Vince, LLC and the Company's existing material domestic restricted subsidiaries as well as any future material domestic restricted subsidiaries. On April 21, 2023, Vince, LLC entered into that certain Consent and Third Amendment to Credit Agreement (the "Third Lien Third Amendment"), which, among other things, (a) permitted the sale of the intellectual property of the Vince Business contemplated in the Asset Sale, (b) replaced LIBOR as an interest rate benchmark in favor of Daily Simple SOFR, subject to a credit spread adjustment of 0.10 % per annum, (c) amended the Third Lien Credit Agreement's maturity date to the earlier of (i) March 30, 2025 and (ii) 180 days after the maturity date under the ABL Credit Agreement , (d) reduced the capacity to incur indebtedness and liens, make investments, restricted payments and dispositions and repay certain indebtedness and (e) modified certain representations and warranties, covenants and events of default in respect of documentation related to the Asset Sale. The Third Lien Third Amendment became effective upon the consummation of the Asset Sale, the prepayment of the Term Loan Credit Facility in full and other transactions contemplated by the Asset Purchase Agreement. On June 23, 2023, Vince, LLC entered into the Fourth Amendment (the "Third Lien Fourth Amendment") to the Third Lien Credit Agreement which, among other things, (a) extended the Third Lien Credit Agreement's maturity date to the earlier of (i) September 30, 2028 and (ii) 91 days prior to the earliest maturity date of any Material Indebtedness (as defined therein) other than the 2023 Revolving Credit Facility and (b) modified certain representations and warranties, covenants and events of default in respect of documentation conforming to the terms of the 2023 Revolving Credit Facility.

Inventory

Inventory	6 Months Ended
	Jul. 29, 2023
Inventory Disclosure [Abstract]
Inventory	Note 6. Inventory Inventories consisted of finished goods. As of July 29, 2023 and January 28, 2023, finished goods, net of reserves were $ 85,079 and $ 90,008 , respectively.

Share-Based Compensation

Share-Based Compensation	6 Months Ended
	Jul. 29, 2023
Share-Based Payment Arrangement [Abstract]
Share-Based Compensation	Note 7. Share-Based Compensation Employee Stock Plans Vince 2013 Incentive Plan In connection with the IPO, the Company adopted the Vince 2013 Incentive Plan, which provides for grants of stock options, stock appreciation rights, restricted stock and other stock-based awards. In May 2018, the Company filed a Registration Statement on Form S-8 to register an additional 660,000 shares of common stock available for issuance under the Vince 2013 Incentive Plan. Additionally, in September 2020, the Company filed a Registration Statement on Form S-8 to register an additional 1,000,000 shares of common stock available for issuance under the Vince 2013 Incentive Plan. The aggregate number of shares of common stock which may be issued or used for reference purposes under the Vince 2013 Incentive Plan or with respect to which awards may be granted may not exceed 1,000,000 shares. The shares available for issuance under the Vince 2013 Incentive Plan may be, in whole or in part, either authorized and unissued shares of the Company's common stock or shares of common stock held in or acquired for the Company's treasury. In general, if awards under the Vince 2013 Incentive Plan are canceled for any reason, or expire or terminate unexercised, the shares covered by such award may again be available for the grant of awards under the Vince 2013 Incentive Plan. As of July 29, 2023 , there were 871,385 shares under the Vince 2013 Incentive Plan available for future grants. Options granted pursuant to the Vince 2013 Incentive Plan typically vest in equal installments over four years , subject to the employees' continued employment and expire on the earlier of the tenth anniversary of the grant date or upon termination as outlined in the Vince 2013 Incentive Plan . Restricted stock units ("RSUs") granted typically vest in equal installments over a three-year period or vest in equal installments over four years , subject to the employees' continued employment . Employee Stock Purchase Plan The Company maintains an employee stock purchase plan ("ESPP") for its employees. Under the ESPP, all eligible employees may contribute up to 10 % of their base compensation, up to a maximum contribution of $ 10 per year. The purchase price of the stock is 90 % of the fair market value, with purchases executed on a quarterly basis. The plan is defined as compensatory, and accordingly, a charge for compensation expense is recorded to SG&A expense for the difference between the fair market value and the discounted purchase price of the Company's common stock. During the six months ended July 29, 2023 , 6,124 shares of common stock were issued under the ESPP. During the six months ended July 30, 2022 , 5,079 shares of common stock were issued under the ESPP. As of July 29, 2023 , there were 54,451 shares available for future issuance under the ESPP. Stock Options A summary of stock option activity for the six months ended July 29, 2023 is as follows: Stock Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term (years) Aggregate Intrinsic Value thousands) Outstanding at January 28, 2023 58 $ 38.77 2.7 $ — Granted — $ — Exercised — $ — Forfeited or expired — $ — Outstanding at July 29, 2023 58 $ 38.77 2.2 $ — Vested and exercisable at July 29, 2023 58 $ 38.77 2.2 $ — Restricted Stock Units A summary of restricted stock unit activity for the six months ended July 29, 2023 is as follows: Restricted Stock Units Weighted Average Grant Date Fair Value Non-vested restricted stock units at January 28, 2023 550,293 $ 9.44 Granted 73,433 $ 5.45 Vested ( 170,702 ) $ 10.05 Forfeited ( 36,347 ) $ 8.90 Non-vested restricted stock units at July 29, 2023 416,677 $ 8.53 Share-Based Compensation Expense The Company recognized share-based compensation expense of $ 393 and $ 551 , including expense of $ 67 and $ 63 related to non-employees, during the three months ended July 29, 2023 and July 30, 2022 , respectively. The Company recognized share-based compensation expense of $ 813 and $ 1,160 , including expense of $ 121 and $ 189 related to non-employees, during the six months ended July 29, 2023 and July 30, 2022 , respectively.

Stockholders' Equity

Stockholders' Equity	6 Months Ended
	Jul. 29, 2023
Equity [Abstract]
Stockholders' Equity	Note 8. Stockholders' Equity At-the-Market Offering On September 9, 2021, the Company filed a shelf registration statement on Form S-3, which was declared effective on September 21, 2021 (the "Registration Statement"). Under the Registration Statement, the Company may offer and sell up to 3,000,000 shares of common stock from time to time in one or more offerings at prices and terms to be determined at the time of the sale. On June 30, 2023, the Company entered into a Sales Agreement with Virtu Americas LLC ("Virtu"), as sales agent and/or principal (the "Virtu At-the-Market Offering") under which, the Company may sell from time to time through Virtu shares of the Company's common stock, par value $ 0.01 per share, having an offering price of up to $ 7,825 . Any shares will be issued pursuant to the Company's Registration Statement. During the three months ended July 29, 2023 , the Company did no t make any offerings or sales of shares of common stock under the Virtu At-the-Market Offering. At July 29, 2023 , $ 7,825 was available under the Virtu At-the-Market Offering. The Company previously entered into an Open Market Sale Agreement SM with Jefferies LLC ("Jefferies At-the-Market Offering"), under which the Company was able to offer and sell, from time to time, up to 1,000,000 shares of common stock, par value $ 0.01 per share, which shares were included in the securities registered pursuant to the Registration Statement. Effective June 29, 2023, the Company terminated the Jefferies At-the-Market Offering. During the three months ended July 30, 2022 , the Company issued and sold 68,106 shares of common stock under the Jefferies At-the-Market Offering for aggregate net proceeds of $ 520 , at an average price of $ 7.64 per share. During the three months ended July 29, 2023 , the Company did no t make any offerings or sales of shares of common stock under the Jefferies At-the-Market Offering. During the six months ended July 30, 2022 , the Company issued and sold 104,980 shares of common stock under the Jefferies At-the-Market Offering for aggregate net proceeds of $ 825 , at an average price of $ 7.86 per share.

Earnings (Loss) Per Share

Earnings (Loss) Per Share	6 Months Ended
	Jul. 29, 2023
Earnings Per Share [Abstract]
Earnings (Loss) Per Share	Note 9. Earnings (Loss) Per Share Basic earnings (loss) per share is calculated by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Except when the effect would be anti-dilutive, diluted earnings (loss) per share is calculated based on the weighted average number of shares of common stock outstanding plus the dilutive effect of share-based awards calculated under the treasury stock method. In periods when the Company incurs a net loss, share-based awards are excluded from the calculation of earnings per share as their inclusion would have an anti-dilutive effect. The following is a reconciliation of weighted average basic shares to weighted average diluted shares outstanding: Three Months Ended Six Months Ended July 29, July 30, July 29, July 30, 2023 2022 2023 2022 Weighted-average shares—basic 12,428,339 12,220,693 12,385,347 12,125,759 Effect of dilutive equity securities 51,328 — 84,738 — Weighted-average shares—diluted 12,479,667 12,220,693 12,470,085 12,125,759 For the three and six months ended July 29, 2023, 389,568 and 374,826 , respectively, weighted average shares of share-based compensation were excluded from the computation of weighted average shares for diluted earnings per share, as their effect would have been anti-dilutive. Because the Company incurred a net loss for the three and six months ended July 30, 2022, weighted-average basic shares and weighted-average diluted shares outstanding are equal for these periods.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jul. 29, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 10. Commitments and Contingencies Contractual Cash Obligations On May 25, 2023, in connection with the Closing, Vince, LLC and ABG Vince entered into the License Agreement. The initial term of the License Agreement began on May 25, 2023, the date on which the Closing actually occurred, and ends at the end of the Company's 2032 fiscal year, unless sooner terminated pursuant to the terms of the License Agreement. Vince, LLC is required to pay ABG Vince a royalty on net sales of Licensed Products and committed to an annual guaranteed minimum royalty of $ 11,000 during the initial term of the License Agreement, except that the guaranteed minimum royalty for the first contract year during the initial term will be prorated to the period beginning on the Closing Date and ending at the end of the Company's 2023 fiscal year. See Note 1 "Description of Business and Basis of Presentation - (F) Recent Transactions" for further information. Litigation The Company is a party to legal proceedings, compliance matters, environmental, as well as wage and hour and other labor claims that arise in the ordinary course of business. Although the outcome of such items cannot be determined with certainty, management believes that the ultimate outcome of these items, individually and in the aggregate, will not have a material adverse impact on the Company's financial position, results of operations or cash flows.

Income Taxes

Income Taxes	6 Months Ended
	Jul. 29, 2023
Income Tax Disclosure [Abstract]
Income Taxes	Note 11. Income Taxes The Company provides for income taxes at the end of each interim period based on the estimated effective tax rate for the full fiscal year. In interim periods where the entity is experiencing losses, an entity must make assumptions concerning its future taxable income and determine whether the realization of future tax benefits is more likely than not. The benefit for income taxes of $ 592 for the three months ended July 29, 2023 resulted from applying the Company’s estimated effective tax rate for the fiscal year to the three months income (loss) before income taxes and equity in net income of equity method investment, excluding discrete items. Discrete items for the second quarter included the $ 32,043 Vince IP Sale Gain and $ 2,041 in transaction expenses related to the transaction with Authentic Brands Group. Tax expense associated with these discrete items is not material as the Company has substantial net operating losses, both at the federal and state levels, for which a full valuation allowance is maintained against these deferred tax assets. The benefit for income taxes of $ 5,877 for the six months ended July 29, 2023 was due to a $ 6,127 discrete tax impact from the change in classification of the Company's Vince tradename indefinite-lived intangibles to Assets Held for Sale during the first quarter of fiscal 2023, offset by $ 250 of tax expense from applying the Company's estimated effective tax rate for the fiscal year to the six-month income (loss) before income taxes and equity in net income of equity method investment, excluding discrete items. The change in classification of the Company's Vince tradename indefinite-lived intangibles resulted in a reversal of the non-cash deferred tax liability previously created by the amortization of indefinite-lived tradename intangible asset recognized for tax but not for book purposes, as this non-cash deferred tax liability can now be used as a source to support the realization of certain deferred tax assets related to the Company's net operating losses. The Company's estimated effective tax rate for the fiscal year is primarily driven by the non-cash deferred tax expense created by the current period amortization of indefinite-lived goodwill for tax but not for book purposes. A portion of these deferred tax liabilities cannot be used as a source to support the realization of certain deferred tax assets related to the Company's net operating losses, which results in additional tax expense for the amortization difference for goodwill. As of July 30, 2022, the Company was no longer anticipating annual ordinary income for the fiscal 2022 year and therefore the tax provision of $ 7,903 for the three and six months ended July 30, 2022 reflected the impact of applying the Company's estimated effective tax rate for the fiscal year to the six-month income (loss) before income taxes and equity in net income of equity method investment. The Company's estimated effective tax rate was driven by the non-cash deferred tax expense created by the current period amortization of indefinite-lived goodwill and intangible assets for tax but not for book purposes. A portion of these deferred tax liabilities cannot be used as a source to support the realization of certain deferred tax assets related to the Company's net operating losses which results in tax expense to record these deferred tax liabilities. Each reporting period, the Company evaluates the realizability of its deferred tax assets and has maintained a full valuation allowance against its deferred tax assets. These valuation allowances will be maintained until there is sufficient positive evidence to conclude that it is more likely than not that these deferred tax assets will be realized.

Leases

Leases	6 Months Ended
	Jul. 29, 2023
Leases [Abstract]
Leases	Note 12. Leases The Company determines if a contract contains a lease at inception. The Company has operating leases for real estate (primarily retail stores, storage and office spaces) some of which have initial terms of 10 years, and in many instances can be extended for an additional term , while the Company's more recent leases are subject to shorter terms as a result of the implementation of the strategy to pursue shorter lease terms. The Company will not include renewal options in the underlying lease term unless the Company is reasonably certain to exercise the renewal option. Substantially all of the Company's leases require a fixed annual rent, and most require the payment of additional rent if store sales exceed a negotiated amount. These percentage rent expenses are considered as variable lease costs and are recognized in the consolidated financial statements when incurred. In addition, the Company's real estate leases may also require additional payments for real estate taxes and other occupancy-related costs which it considers as non-lease components. ROU assets and operating lease liabilities are recognized based upon the present value of the future lease payments over the lease term. As the Company's leases do not provide an implicit borrowing rate, the Company uses an estimated incremental borrowing rate based upon a combination of market-based factors, such as market quoted forward yield curves and company specific factors, such as the Company's credit rating, lease size and duration to calculate the present value. Total lease cost is included in SG&A expense in the accompanying Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) and is recorded net of immaterial sublease income. Some leases have a non-cancelable lease term of less than one year and therefore, the Company has elected to exclude these short-term leases from its ROU asset and lease liabilities. Short term lease costs were immaterial for the six months ended July 29, 2023 and July 30, 2022 . The Company's lease cost is comprised of the following: Three Months Ended Six Months Ended July 29, July 30, July 29, July 30, (in thousands) 2023 2022 2023 2022 Operating lease cost $ 4,307 $ 6,093 $ 8,104 $ 12,413 Variable operating lease cost 57 224 85 458 Total lease cost $ 4,364 $ 6,317 $ 8,189 $ 12,871 The operating lease cost for the six months ended July 29, 2023, included a benefit of $ 779 for the correction of an error recorded within SG&A expenses related to a lease modification that occurred during fiscal 2022 for a Vince retail store, leading to an overstatement of the ROU assets and an overstatement of the lease obligations in fiscal 2022. As of July 29, 2023, the future maturity of lease liabilities are as follows: July 29, (in thousands) 2023 Fiscal 2023 $ 12,041 Fiscal 2024 22,562 Fiscal 2025 17,130 Fiscal 2026 13,497 Fiscal 2027 10,825 Thereafter 38,349 Total lease payments 114,404 Less: Imputed interest ( 23,253 ) Total operating lease liabilities $ 91,151 The operating lease payments do not include any renewal options as such leases are not reasonably certain of being renewed as of July 29, 2023 , and do not include $ 930 of legally binding minimum lease payments for leases signed but not yet commenced.

Segment Financial Information

Segment Financial Information	6 Months Ended
	Jul. 29, 2023
Segment Reporting [Abstract]
Segment Financial Information	Note 13. Segment Financial Information The Company has identified three reportable segments, as further described below. Management considered both similar and dissimilar economic characteristics, internal reporting and management structures, as well as products, customers, and supply chain logistics to identify the following reportable segments: • Vince Wholesale segment—consists of the Company's operations to distribute Vince brand products to major department stores and specialty stores in the United States and select international markets; • Vince Direct-to-consumer segment—consists of the Company's operations to distribute Vince brand products directly to the consumer through its Vince branded full-price specialty retail stores, outlet stores, e-commerce platform and its subscription service Vince Unfold; and • Rebecca Taylor and Parker segment—consisted of the Company's operations to distribute Rebecca Taylor and Parker brand products to high-end department and specialty stores in the U.S. and select international markets, directly to the consumer through their own branded e-commerce platforms and Rebecca Taylor retail and outlet stores, and through its subscription service Rebecca Taylor RNTD. On September 12, 2022, the Company announced its decision to wind down the Rebecca Taylor business. On December 22, 2022, the Company's indirectly wholly owned subsidiary, Rebecca Taylor, Inc., completed the sale of its intellectual property and certain related ancillary assets to RT IPCO, LLC, an affiliate of Ramani Group. Substantially all Rebecca Taylor inventory was liquidated as of January 28, 2023. Additionally, all Rebecca Taylor retail and outlet stores operated by the Company were closed as of January 28, 2023 and the e-commerce site operated by the Company ceased in December 2022. On February 17, 2023, the Company's indirectly wholly owned subsidiary, Parker Lifestyle, LLC, completed the sale of its intellectual property and certain related ancillary assets to Parker IP Co. LLC, an affiliate of BCI Brands. The accounting policies of the Company's reportable segments are consistent with those described in Note 1 to the audited consolidated financial statements of VHC for the fiscal year ended January 28, 2023 included in the 2022 Annual Report on Form 10-K. Unallocated corporate expenses are related to the Vince brand and are comprised of SG&A expenses attributable to corporate and administrative activities (such as marketing, design, finance, information technology, legal and human resource departments), and other charges that are not directly attributable to the Company's Vince Wholesale and Vince Direct-to-consumer reportable segments. Unallocated corporate assets are related to the Vince brand and are comprised of the carrying values of the Company's goodwill, equity method investment and other assets that will be utilized to generate revenue for the Company's Vince Wholesale and Vince Direct-to-consumer reportable segments. Summary information for the Company's reportable segments is presented below. (in thousands) Vince Wholesale Vince Direct-to-consumer Rebecca Taylor and Parker Unallocated Corporate Total Three Months Ended July 29, 2023 Net Sales (1) $ 36,407 $ 32,930 $ 110 $ — $ 69,447 Income (loss) before income taxes and equity in net income of equity method investment (2) (3) 11,360 1,098 1,257 14,998 28,713 Three Months Ended July 30, 2022 Net Sales (4) $ 46,692 $ 34,200 $ 8,302 $ — $ 89,194 Income (loss) before income taxes and equity in net income of equity method investment (5) 12,797 ( 617 ) ( 5,485 ) ( 13,781 ) ( 7,086 ) Six Months Ended July 29, 2023 Net Sales (1) $ 68,874 $ 64,438 $ 191 $ — $ 133,503 Income (loss) before income taxes and equity in net income of equity method investment (2) (3) 19,931 2,199 2,449 ( 1,532 ) 23,047 Six Months Ended July 30, 2022 Net Sales (4) $ 80,156 $ 68,982 $ 18,432 $ — $ 167,570 Income (loss) before income taxes and equity in net income of equity method investment 22,960 ( 1,419 ) ( 6,969 ) ( 28,827 ) ( 14,255 ) (in thousands) Vince Wholesale Vince Direct-to-consumer Rebecca Taylor and Parker Unallocated Corporate Total July 29, 2023 Total Assets $ 95,922 $ 104,001 $ — $ 62,463 $ 262,386 January 28, 2023 Total Assets $ 83,134 $ 95,499 $ 981 $ 123,731 $ 303,345 (1) Net sales for the Rebecca Taylor and Parker reportable segment for the three and six months ended July 29, 2023 consisted of $ 110 and $ 191 , respectively, through wholesale distribution channels of residual revenue contracted prior to the sale of the Rebecca Taylor tradename. (2) Rebecca Taylor and Parker reportable segment for the three months ended July 29, 2023 includes a net benefit of $ 1,126 from the wind down of the Rebecca Taylor business. Rebecca Taylor and Parker reportable segment for the six months ended July 29, 2023 includes a $ 765 gain associated with the sale of the Parker tradename, a net benefit of $ 1,750 from the wind down of the Rebecca Taylor business, and $ 150 of transaction related expenses associated with the sale of the Parker tradename. See Note 1 "Description of Business and Basis of Presentation - (F) Recent Transactions" and Note 2 "Wind Down of Rebecca Taylor Business" for further information. (3) Unallocated Corporate for the three and six months ended July 29, 2023 includes the $ 32,043 gain associated with the Asset Sale and $ 2,041 and $ 4,782 , respectively, of transaction related expenses associated with the Asset Sale. See Note 1 "Description of Business and Basis of Presentation - (F) Recent Transactions" for further information. (4) Net sales for the Rebecca Taylor and Parker reportable segment for the three and six months ended July 30, 2022 consisted of $ 3,906 and $ 8,780 , respectively, through wholesale distribution channels and $ 4,396 and $ 9,652 , respectively, through direct-to-consumer distribution channels. (5) Rebecca Taylor and Parker reportable segment for the three and six months ended July 30, 2022 includes a non-cash impairment charge of $ 2,566 of which $ 1,700 is related to the Rebecca Taylor tradename and $ 866 is related to property and equipment.

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jul. 29, 2023
Related Party Transactions [Abstract]
Related Party Transactions	Note 14. Related Party Transactions Operating Agreement On May 25, 2023, Vince, LLC and ABG Vince entered into the Operating Agreement, which, among other things, provides for the management of the business and the affairs of ABG Vince, the allocation of profits and losses, the distribution of cash of ABG Vince among its members and the rights, obligations and interests of the members to each other and to Vince, LLC. See Note 1 "Description of Business and Basis of Presentation - (F) Recent Transactions" for further information. During the three and six months ended July 29, 2023 , the Company received $ 0 distributions of cash under the Operating Agreement. License Agreement On May 25, 2023, Vince, LLC and ABG Vince entered into the License Agreement, whereby Vince, LLC is required to pay ABG Vince a royalty on net sales of Licensed Products and committed to an annual guaranteed minimum royalty of $ 11,000 . See Note 1 "Description of Business and Basis of Presentation - (F) Recent Transactions" for further information. During the three and six months ended July 29, 2023 , the Company paid $ 4,195 under the License Agreement. At July 29, 2023 , $ 1,965 was included within Prepaid expenses and other current assets on the Condensed Consolidated Balance Sheets. Third Lien Credit Agreement On December 11, 2020, Vince, LLC entered into the $ 20,000 Third Lien Credit Facility pursuant to the Third Lien Credit Agreement, by and among Vince, LLC, as the borrower, SK Financial, as agent and lender, and other lenders from time-to-time party thereto. SK Financial is an affiliate of Sun Capital, whose affiliates own, as of July 29, 2023 , approximately 68 % of the Company's common stock. The Third Lien Credit Facility was reviewed and approved by the Special Committee of the Company's Board of Directors, consisting solely of directors not affiliated with Sun Capital, which committee was represented by independent legal advisors. See Note 5 "Long-Term Debt and Financing Arrangements" for additional information. Tax Receivable Agreement VHC entered into a Tax Receivable Agreement with the Pre-IPO Stockholders on November 27, 2013. The Company and its former subsidiaries generated certain tax benefits (including net operating losses and tax credits) prior to the Restructuring Transactions consummated in connection with the Company's IPO and will generate certain section 197 intangible deductions (the "Pre-IPO Tax Benefits"), which would reduce the actual liability for taxes that the Company might otherwise be required to pay. The Tax Receivable Agreement provides for payments to the Pre-IPO Stockholders in an amount equal to 85 % of the aggregate reduction in taxes payable realized by the Company and its subsidiaries from the utilization of the Pre-IPO Tax Benefits (the "Net Tax Benefit"). For purposes of the Tax Receivable Agreement, the Net Tax Benefit equals (i) with respect to a taxable year, the excess, if any, of (A) the Company's liability for taxes using the same methods, elections, conventions and similar practices used on the relevant company return assuming there were no Pre-IPO Tax Benefits over (B) the Company's actual liability for taxes for such taxable year (the "Realized Tax Benefit"), plus (ii) for each prior taxable year, the excess, if any, of the Realized Tax Benefit reflected on an amended schedule applicable to such prior taxable year over the Realized Tax Benefit reflected on the original tax benefit schedule for such prior taxable year, minus (iii) for each prior taxable year, the excess, if any, of the Realized Tax Benefit reflected on the original tax benefit schedule for such prior taxable year over the Realized Tax Benefit reflected on the amended schedule for such prior taxable year; provided, however, that to the extent any of the adjustments described in clauses (ii) and (iii) were reflected in the calculation of the tax benefit payment for any subsequent taxable year, such adjustments shall not be taken into account in determining the Net Tax Benefit for any subsequent taxable year. To the extent that the Company is unable to make the payment under the Tax Receivable Agreement when due under the terms of the Tax Receivable Agreement for any reason, such payment would be deferred and would accrue interest at a default rate of LIBOR plus 500 basis points until paid, instead of the agreed rate of LIBOR plus 200 basis points per annum in accordance with the terms of the Tax Receivable Agreement. As of July 29, 2023 , the Company's total obligation under the Tax Receivable Agreement was estimated to be $ 0 based on the projected usage of the Pre-IPO Tax Benefits. Sun Capital Consulting Agreement On November 27, 2013 , the Company entered into an agreement with Sun Capital Management to (i) reimburse Sun Capital Management Corp. ("Sun Capital Management") or any of its affiliates providing consulting services under the agreement for out-of-pocket expenses incurred in providing consulting services to the Company and (ii) provide Sun Capital Management with customary indemnification for any such services. During the three months ended July 29, 2023 and July 30, 2022 , the Company incurred expenses of $ 1 and $ 2 , respectively, under the Sun Capital Consulting Agreement. During the six months ended July 29, 2023 and July 30, 2022 , the Company incurred expenses of $ 4 and $ 10 , respectively, under the Sun Capital Consulting Agreement.

Description of Business and B_2

Description of Business and Basis of Presentation (Policies)	6 Months Ended
	Jul. 29, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business	(A) Description of Business: The Company is a global retail company that operates the Vince brand women's and men's ready to wear business. Vince, established in 2002, is a leading global luxury apparel and accessories brand best known for creating elevated yet understated pieces for every day effortless style. Previously, the Company also owned and operated the Rebecca Taylor and Parker brands until the sale of the respective intellectual property was completed, as discussed below. On April 21, 2023 the Company entered into a strategic partnership ("Authentic Transaction") with Authentic Brands Group, LLC ("Authentic"), a global brand development, marketing and entertainment platform, whereby the Company contributed its intellectual property to a newly formed Authentic subsidiary ("ABG Vince") for cash consideration and a membership interest in ABG Vince. The Company closed the Asset Sale (as defined below) on May 25, 2023. On May 25, 2023, in connection with the Authentic Transaction, Vince, LLC entered into a License Agreement (the "License Agreement") with ABG-Vince LLC, which provides Vince, LLC with an exclusive, long-term license to use the Licensed Property in the Territory to the Approved Accounts (each as defined in the License Agreement). See "(F) Recent Transactions" below for additional information. Rebecca Taylor, founded in 1996 in New York City, was a contemporary womenswear line lauded for its signature prints, romantic detailing and vintage inspired aesthetic, reimagined for a modern era. On September 12, 2022, the Company announced its decision to wind down the Rebecca Taylor business. On December 22, 2022, the Company's indirectly wholly owned subsidiary, Rebecca Taylor, Inc., completed the sale of its intellectual property and certain related ancillary assets to RT IPCO, LLC, an affiliate of Ramani Group. See Note 2 "Wind Down of Rebecca Taylor Business" for further information. Parker, founded in 2008 in New York City, was a contemporary women's fashion brand that was trend focused. During the first half of fiscal 2020 the Company decided to pause the creation of new products for the Parker brand to focus resources on the operations of the Vince and Rebecca Taylor brands. On February 17, 2023, the Company's indirectly wholly owned subsidiary, Parker Lifestyle, LLC, completed the sale of its intellectual property and certain related ancillary assets to Parker IP Co. LLC, an affiliate of BCI Brands. See "(F) Recent Transactions" below for additional information. The Company reaches its customers through a variety of channels, specifically through major wholesale department stores and specialty stores in the United States ("U.S.") and select international markets, as well as through the Company's branded retail locations and the Company's websites. The Company designs products in the U.S. and sources the vast majority of products from contract manufacturers outside the U.S., primarily in Asia. Products are manufactured to meet the Company's product specifications and labor standards.
Basis of Presentation	(B) Basis of Presentation : The accompanying condensed consolidated financial statements have been prepared in conformity with U.S. generally accepted accounting principles ("GAAP") and the rules and regulations of the U.S. Securities and Exchange Commission (the "SEC"). Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted. Therefore, these financial statements should be read in conjunction with VHC's audited financial statements for the fiscal year ended January 28, 2023, as set forth in the 2022 Annual Report on Form 10-K. The condensed consolidated financial statements include the Company's accounts and the accounts of the Company's wholly-owned subsidiaries as of July 29, 2023 . All intercompany accounts and transactions have been eliminated in consolidation. In the opinion of management, the accompanying unaudited condensed consolidated financial statements contain all adjustments (consisting solely of normal recurring adjustments) and disclosures necessary for a fair statement. The results of operations for these periods are not necessarily comparable to, or indicative of, results of any other interim period or the fiscal year as a whole.
Use of Estimates	(C) Use of Estimates : The preparation of financial statements in conformity with GAAP requires that management make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements which affect revenues and expenses during the period reported. Estimates are adjusted when necessary to reflect actual experience. Significant estimates and assumptions may affect many items in the financial statements. Actual results could differ from estimates and assumptions in amounts that may be material to the consolidated financial statements.
Sources And Uses Of Liquidity	(D) Sources and Uses of Liquidity: The Company's sources of liquidity are cash and cash equivalents, cash flows from operations, if any, borrowings available under the 2023 Revolving Credit Facility (as defined in Note 5 "Long-Term Debt and Financing Arrangements") and the Company's ability to access the capital markets, including the Sales Agreement entered into with Virtu Americas LLC in June 2023 (see Note 8 "Stockholders' Equity" for further information). The Company's primary cash needs are funding working capital requirements, including royalty payments under the License Agreement, meeting debt service requirements and capital expenditures for new stores and related leasehold improvements. The most significant components of the Company's working capital are cash and cash equivalents, accounts receivable, inventories, accounts payable and other current liabilities. Based on our current expectations, we believe that our sources of liquidity will generate sufficient cash flows to meet our obligations during the next twelve months from the date these financial statements are issued.
Revenue Recognition	(E) Revenue Recognition: The Company recognizes revenue when performance obligations identified under the terms of contracts with its customers are satisfied, which generally occurs upon the transfer of control in accordance with the contractual terms and conditions of the sale. Sales are recognized when the control of the goods are transferred to the customer for the Company's wholesale business, upon receipt by the customer for the Company's e-commerce business, and at the time of sale to the consumer for the Company's retail business. See Note 13 "Segment Financial Information" for disaggregated revenue amounts by segment. Revenue associated with gift cards is recognized upon redemption and unredeemed balances are considered a contract liability and recorded within other accrued expenses, which are subject to escheatment within the jurisdictions in which the Company operates. As of July 29, 2023 and January 28, 2023 , the contract liability was $ 1,538 and $ 1,617 , respectively. For the three and six months ended July 29, 2023 , the Company recognized $ 64 and $ 175 , respectively, of revenue that was previously included in the contract liability as of January 28, 2023 .
Recent Transactions	(F) Recent Transactions: The following transactions have occurred during fiscal 2023. In addition, see Note 2 "Wind Down of Rebecca Taylor Business" for further information. Sale of Parker Intellectual Property On February 17, 2023, the Company's indirectly wholly owned subsidiary, Parker Lifestyle, LLC, completed the sale of its intellectual property and certain related ancillary assets to Parker IP Co. LLC, an affiliate of BCI Brands, for $ 1,025 . The Company recognized a gain of $ 765 on the sale, which was recorded within Gain on sale of intangible assets in the Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) during the six months ended July 29, 2023. Net cash proceeds from the sale were used to repay $ 838 of borrowings under the Term Loan Credit Facility (as defined in Note 5 "Long-Term Debt and Financing Arrangements"). Sale of Vince Intellectual Property On April 21, 2023 the Company entered into the Asset Purchase Agreement (defined below), pursuant to which Vince, LLC agreed to sell and transfer to ABG-Vince LLC (f/k/a ABG-Viking, LLC) ("ABG Vince"), an indirect subsidiary of Authentic, all intellectual property assets related to the business operated under the VINCE brand in exchange for total consideration of $ 76,500 in cash and a 25 % membership interest in ABG Vince (the "Asset Sale"). The Asset Sale was consummated in accordance with the terms of the Asset Purchase Agreement on May 25, 2023 (the "Closing Date"). Through the agreement, Authentic will own the majority stake of 75 % membership interest in ABG Vince. Upon the closing of the Asset Sale, the Company derecognized the intellectual property assets at their carrying amount of $ 69,957 . In exchange for the Company's sale of its intellectual property assets, which included the Vince tradename and Vince customer relationships, to ABG Vince, Authentic paid $ 76,500 in cash and a 25 % interest in ABG Vince valued at $ 25,500 . As a result, the Company recognized a gain of $ 32,043, which was recorded within Gain on sale of intangible assets in the Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) during the three and six months ended July 29, 2023. Additionally, during the three and six months ended July 29, 2023, the Company incurred total transaction related costs of approximately $ 2,566 and $ 5,307 , respectively. Of these transaction related costs, approximately $ 525 were incurred to acquire the investment in ABG Vince. As such, these costs were included in the initial measurement of the investment and recorded as part of the equity method investment on the Condensed Consolidated Balance Sheets. The remaining transaction related costs of $ 2,041 are included in selling, general and administrative ("SG&A") expense in the accompanying Condensed Consolidated Statements of Operations and Comprehensive Income (Loss). The Company utilized the net proceeds received to prepay in full the Term Loan Credit Facility and to repay a portion of the outstanding borrowings under the 2018 Revolving Credit Facility (as defined in Note 5 "Long-Term Debt and Financing Arrangements"). See Note 5 "Long-Term Debt and Financing Arrangements" for further information. Operating Agreement On May 25, 2023, in connection with the closing (the "Closing") of the Asset Sale pursuant to the Intellectual Property Asset Purchase Agreement (the "Asset Purchase Agreement"), dated as of April 21, 2023, by and among Vince, LLC, ABG Vince, the Company and ABG Intermediate Holdings 2 LLC, Vince, LLC and ABG Vince entered into an Amended and Restated Limited Liability Company Agreement of ABG-Vince, LLC (the "Operating Agreement"), which, among other things, provides for the management of the business and the affairs of ABG Vince, the allocation of profits and losses, the distribution of cash of ABG Vince among its members and the rights, obligations and interests of the members to each other and to Vince, LLC. The Company accounts for its 25 % interest in ABG Vince under the equity method. In applying the equity method, the Company recorded the initial investment at cost and subsequently increases or decreases the carrying amount of the investment by the Company's proportionate share of net income or loss. Distributions received from ABG Vince are recognized as a reduction of the carrying amount of the investment. The Company's proportionate share of ABG Vince's net income or loss is recorded within Equity in net income of equity method investment on the Condensed Consolidated Statements of Operations and Comprehensive Income (Loss). The carrying value for the Company's investment in ABG Vince is recorded within Equity method investment on the Condensed Consolidated Balance Sheets. The Company records its share of net income or loss using a one-month lag. This convention does not materially impact the Company's results. The Company reviews its investment in ABG Vince for impairment when events or changes in circumstances indicate that an other-than-temporary decline in value may have occurred. If the carrying value of the investment exceeds its fair value and the loss in value is other than temporary, the investment is considered impaired and reduced to fair value, and the impairment is recognized in the period identified. Factors providing evidence of such a loss include changes in ABG Vince's operations or financial condition, significant continuing losses, and significant negative economic conditions, among others. License Agreement On May 25, 2023, in connection with the Closing, Vince, LLC and ABG Vince entered into a License Agreement (the "License Agreement"), which provides Vince, LLC with a license to use the Licensed Property in the Territory, which is defined as the United States, Canada, Andorra, Austria, Germany, Switzerland, Belgium, Netherlands, Luxembourg, France, Monaco, Liechtenstein, Italy, San Marino, Vatican City, Iceland, Norway, Denmark, Sweden, Finland, Spain, Portugal, Greece, Republic of Cyprus (excluding Northern Cyprus), United Kingdom, Ireland, Australia, New Zealand, Mainland China, Hong Kong, Macau, Taiwan, Singapore, Japan and Korea (the "Core Territory"), together with all other territories (the "Option Territory"), to the Approved Accounts (each as defined in the License Agreement). Vince, LLC is required to operate and maintain a minimum of 45 Retail Stores and Shop-in-Shops in the Territory. The Option Territory may be changed unilaterally by ABG Vince at any time after the effective date of the License Agreement. Additionally, the License Agreement provides Vince, LLC with a license to use the Licensed Property to design, manufacture, promote, market, distribute, and sell ready-to-wear Sportswear Products and Outerwear Products (the "Core Products") and Home Décor and Baby Layettes (the "Option Products," together with the Core Products, the "Licensed Products"), which Option Products may be changed unilaterally by ABG Vince at any time after the effective date of the License Agreement. The initial term of the License Agreement began on May 25, 2023, the date on which the Closing actually occurred, and ends at the end of the Company's 2032 fiscal year, unless sooner terminated pursuant to the terms of the License Agreement. Vince, LLC has the option to renew the License Agreement on the terms set forth in the License Agreement for eight consecutive periods of ten years each, unless the License Agreement is sooner terminated pursuant to its terms or Vince, LLC is in material breach of the License Agreement and such breach has not been cured within the specified cure period. Vince, LLC may elect not to renew the term for a renewal term. Vince, LLC is required to pay ABG Vince a royalty on net sales of Licensed Products and committed to an annual guaranteed minimum royalty of $ 11,000 and annual minimum net sales as specified in the License Agreement, in each case, during the initial term of the License Agreement, except that the guaranteed minimum royalty and minimum net sales for the first contract year during the initial term will be prorated to the period beginning on the Closing Date and ending at the end of the Company's 2023 fiscal year. The annual guaranteed minimum royalty and annual minimum net sales for each subsequent renewal term will be the greater of (i) a percentage as set forth in the License Agreement of the guaranteed minimum net royalty or the minimum net sales (as applicable) of the immediately preceding contract year, and (ii) the average of actual Royalties (as defined in the License Agreement, with respect to the guaranteed minimum royalty) or actual Net Sales (as defined in the License Agreement, with respect to the annual minimum net sales) during certain years as set forth in the License Agreement of the preceding initial term or renewal term (as applicable). Vince, LLC is required to pay royalties comprised of a low single digit percentage of net sales arising from retail and e-commerce sales of Licensed Products and a mid single digit percentage of net sales arising from wholesale sales of such Licensed Products. In the event that the annual guaranteed minimum royalty paid to ABG Vince in any given contract year is greater than the actual royalties earned by ABG Vince in the same contract year, the difference between the royalty actually earned and the annual guaranteed minimum royalty paid is credited for the next two contract years against any amount of royalty earned by ABG Vince in excess of the annual guaranteed minimum royalty paid during each such contract year, if any. Royalty expense is included within Cost of product sold on the Condensed Consolidated Statements of Operations and Comprehensive Income (Loss).
Recent Accounting Pronouncements	(G) Recent Accounting Pronouncements: Except as noted below, the Company has considered all recent accounting pronouncements and has concluded that there are no recent accounting pronouncements that may have a material impact on its Consolidated Financial Statements, based on current information. Recently Adopted Accounting Pronouncements In June 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2016-13: " Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments" . The ASU requires an impairment model (known as the current expected credit loss ("CECL") model) that is based on expected losses rather than incurred losses. Under the new guidance, each reporting entity should estimate an allowance for expected credit losses, which is intended to result in more timely recognition of losses. The new standard applies to trade receivables arising from revenue transactions. Under Accounting Standards Codification 606, revenue is recognized when, among other criteria, it is probable that an entity will collect the consideration it is entitled to when goods or services are transferred to a customer. When trade receivables are recorded, they become subject to the CECL model and estimates of expected credit losses on trade receivables over their contractual life will be required to be recorded at inception based on historical information, current conditions, and reasonable and supportable forecasts. The Company adopted the guidance on January 29, 2023, the first day of fiscal 2023, which did not have a material effect on the Company's consolidated financial statements.

Wind down of Rebecca Taylor B_2

Wind down of Rebecca Taylor Business (Tables)	6 Months Ended
	Jul. 29, 2023
Discontinued Operations and Disposal Groups [Abstract]
Summary of Rebecca Taylor Wind-Down Related Charges (Benefits)	The following table presents a summary of Rebecca Taylor wind down related charges (benefits), reported within the Rebecca Taylor and Parker segment, incurred for fiscal 2023. No wind down related charges were incurred during the three and six months ended July 30, 2022. Three Months Ended Six Months Ended July 29, July 29, (in thousands) 2023 2023 Selling, general and administrative expenses: Benefit from release of operating lease liabilities $ ( 1,371 ) $ ( 2,025 ) Other advisory and liquidation costs 245 275 Total selling, general and administrative expenses ( 1,126 ) ( 1,750 ) Total wind-down (benefits) charges, net $ ( 1,126 ) $ ( 1,750 )

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	6 Months Ended
	Jul. 29, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of Net Goodwill Balances	Net goodwill balances and changes therein by segment were as follows: (in thousands) Vince Wholesale Vince Rebecca Taylor and Parker Total Net Goodwill Balance as of January 28, 2023 $ 31,973 $ — $ — $ 31,973 Balance as of July 29, 2023 $ 31,973 $ — $ — $ 31,973
Summary of Identifiable Intangible Assets	The following table presents a summary of identifiable intangible assets as of January 28, 2023: (in thousands) Gross Amount Accumulated Amortization Accumulated Impairments Reclassification to Assets Held for Sale Net Book Value Balance as of January 28, 2023 Amortizable intangible assets: Customer relationships $ 31,355 $ ( 22,234 ) $ ( 6,115 ) $ — $ 3,006 Tradenames (1) 13,100 ( 313 ) ( 12,527 ) ( 260 ) — Indefinite-lived intangible assets: Tradenames 101,850 — ( 34,750 ) — 67,100 Total intangible assets $ 146,305 $ ( 22,547 ) $ ( 53,392 ) $ ( 260 ) $ 70,106 ________ (1) During the third quarter of fiscal 2022, the Parker tradename was classified as held for sale and amortization ceased.

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jul. 29, 2023
Fair Value Disclosures [Abstract]
Summary of Non-Financial Assets Measured at Fair Value on Nonrecurring Basis	The following table presents the non-financial assets the Company measured at fair value on a non-recurring basis for the six months ended July 30, 2022, based on such fair value hierarchy. There were no losses on these non-financial assets taken in the six months ended July 29, 2023. Net Carrying Value of Fair Value Measured and Recorded at Reporting Date Using: Total Losses - Six Months Ended (in thousands) July 30, 2022 Level 1 Level 2 Level 3 July 30, 2022 Property and equipment $ 242 $ — $ — $ 242 $ 866 (1) Tradenames - Indefinite-lived 3,000 — — 3,000 1,700 (2) ________ (1) Recorded within Impairment of long-lived assets on the Condensed Consolidated Statements of Operations and Comprehensive Loss. (2) Recorded within Impairment of intangible assets on the Condensed Consolidated Statements of Operations and Comprehensive Loss. On December 22, 2022, the Company's indirectly wholly owned subsidiary, Rebecca Taylor, Inc., completed the sale of its intellectual property and certain related ancillary assets to RT IPCO, LLC, an affiliate of Ramani Group. See Note 2 "Wind Down of Rebecca Taylor Business" and Note 3 “Goodwill and Intangible Assets” for additional information.

Long-Term Debt and Financing _2

Long-Term Debt and Financing Arrangements (Tables)	6 Months Ended
	Jul. 29, 2023
Debt Disclosure [Abstract]
Summary of Long-Term Debt	Debt obligations consisted of the following: July 29, January 28, (in thousands) 2023 2023 Long-term debt: Term Loan Facilities $ — $ 29,378 Revolving Credit Facilities 39,677 58,498 Third Lien Credit Facility 27,829 25,956 Total debt principal 67,506 113,832 Less: current portion of long-term debt — 3,500 Less: deferred financing costs 302 2,254 Total long-term debt $ 67,204 $ 108,078

Share-Based Compensation (Table

Share-Based Compensation (Tables)	6 Months Ended
	Jul. 29, 2023
Share-Based Payment Arrangement [Abstract]
Summary of Stock Option Activity	A summary of stock option activity for the six months ended July 29, 2023 is as follows: Stock Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term (years) Aggregate Intrinsic Value thousands) Outstanding at January 28, 2023 58 $ 38.77 2.7 $ — Granted — $ — Exercised — $ — Forfeited or expired — $ — Outstanding at July 29, 2023 58 $ 38.77 2.2 $ — Vested and exercisable at July 29, 2023 58 $ 38.77 2.2 $ —
Schedule of Restricted Stock Units Activity	A summary of restricted stock unit activity for the six months ended July 29, 2023 is as follows: Restricted Stock Units Weighted Average Grant Date Fair Value Non-vested restricted stock units at January 28, 2023 550,293 $ 9.44 Granted 73,433 $ 5.45 Vested ( 170,702 ) $ 10.05 Forfeited ( 36,347 ) $ 8.90 Non-vested restricted stock units at July 29, 2023 416,677 $ 8.53

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	6 Months Ended
	Jul. 29, 2023
Earnings Per Share [Abstract]
Schedule of Reconciliation of Weighted Average Basic Shares to Weighted Average Diluted Shares Outstanding	The following is a reconciliation of weighted average basic shares to weighted average diluted shares outstanding: Three Months Ended Six Months Ended July 29, July 30, July 29, July 30, 2023 2022 2023 2022 Weighted-average shares—basic 12,428,339 12,220,693 12,385,347 12,125,759 Effect of dilutive equity securities 51,328 — 84,738 — Weighted-average shares—diluted 12,479,667 12,220,693 12,470,085 12,125,759 For the three and six months ended July 29, 2023, 389,568 and 374,826 , respectively, weighted average shares of share-based compensation were excluded from the computation of weighted average shares for diluted earnings per share, as their effect would have been anti-dilutive.

Leases (Tables)

Leases (Tables)	6 Months Ended
	Jul. 29, 2023
Leases [Abstract]
Summary of Lease Cost	The Company's lease cost is comprised of the following: Three Months Ended Six Months Ended July 29, July 30, July 29, July 30, (in thousands) 2023 2022 2023 2022 Operating lease cost $ 4,307 $ 6,093 $ 8,104 $ 12,413 Variable operating lease cost 57 224 85 458 Total lease cost $ 4,364 $ 6,317 $ 8,189 $ 12,871 The operating lease cost for the six months ended July 29, 2023, included a benefit of $ 779 for the correction of an error recorded within SG&A expenses related to a lease modification that occurred during fiscal 2022 for a Vince retail store, leading to an overstatement of the ROU assets and an overstatement of the lease obligations in fiscal 2022.
Summary of Future Maturity of Lease Liabilities	As of July 29, 2023, the future maturity of lease liabilities are as follows: July 29, (in thousands) 2023 Fiscal 2023 $ 12,041 Fiscal 2024 22,562 Fiscal 2025 17,130 Fiscal 2026 13,497 Fiscal 2027 10,825 Thereafter 38,349 Total lease payments 114,404 Less: Imputed interest ( 23,253 ) Total operating lease liabilities $ 91,151

Segment Financial Information (

Segment Financial Information (Tables)	6 Months Ended
	Jul. 29, 2023
Segment Reporting [Abstract]
Summary of Reportable Segments Information	Summary information for the Company's reportable segments is presented below. (in thousands) Vince Wholesale Vince Direct-to-consumer Rebecca Taylor and Parker Unallocated Corporate Total Three Months Ended July 29, 2023 Net Sales (1) $ 36,407 $ 32,930 $ 110 $ — $ 69,447 Income (loss) before income taxes and equity in net income of equity method investment (2) (3) 11,360 1,098 1,257 14,998 28,713 Three Months Ended July 30, 2022 Net Sales (4) $ 46,692 $ 34,200 $ 8,302 $ — $ 89,194 Income (loss) before income taxes and equity in net income of equity method investment (5) 12,797 ( 617 ) ( 5,485 ) ( 13,781 ) ( 7,086 ) Six Months Ended July 29, 2023 Net Sales (1) $ 68,874 $ 64,438 $ 191 $ — $ 133,503 Income (loss) before income taxes and equity in net income of equity method investment (2) (3) 19,931 2,199 2,449 ( 1,532 ) 23,047 Six Months Ended July 30, 2022 Net Sales (4) $ 80,156 $ 68,982 $ 18,432 $ — $ 167,570 Income (loss) before income taxes and equity in net income of equity method investment 22,960 ( 1,419 ) ( 6,969 ) ( 28,827 ) ( 14,255 ) (in thousands) Vince Wholesale Vince Direct-to-consumer Rebecca Taylor and Parker Unallocated Corporate Total July 29, 2023 Total Assets $ 95,922 $ 104,001 $ — $ 62,463 $ 262,386 January 28, 2023 Total Assets $ 83,134 $ 95,499 $ 981 $ 123,731 $ 303,345 (1) Net sales for the Rebecca Taylor and Parker reportable segment for the three and six months ended July 29, 2023 consisted of $ 110 and $ 191 , respectively, through wholesale distribution channels of residual revenue contracted prior to the sale of the Rebecca Taylor tradename. (2) Rebecca Taylor and Parker reportable segment for the three months ended July 29, 2023 includes a net benefit of $ 1,126 from the wind down of the Rebecca Taylor business. Rebecca Taylor and Parker reportable segment for the six months ended July 29, 2023 includes a $ 765 gain associated with the sale of the Parker tradename, a net benefit of $ 1,750 from the wind down of the Rebecca Taylor business, and $ 150 of transaction related expenses associated with the sale of the Parker tradename. See Note 1 "Description of Business and Basis of Presentation - (F) Recent Transactions" and Note 2 "Wind Down of Rebecca Taylor Business" for further information. (3) Unallocated Corporate for the three and six months ended July 29, 2023 includes the $ 32,043 gain associated with the Asset Sale and $ 2,041 and $ 4,782 , respectively, of transaction related expenses associated with the Asset Sale. See Note 1 "Description of Business and Basis of Presentation - (F) Recent Transactions" for further information. (4) Net sales for the Rebecca Taylor and Parker reportable segment for the three and six months ended July 30, 2022 consisted of $ 3,906 and $ 8,780 , respectively, through wholesale distribution channels and $ 4,396 and $ 9,652 , respectively, through direct-to-consumer distribution channels. (5) Rebecca Taylor and Parker reportable segment for the three and six months ended July 30, 2022 includes a non-cash impairment charge of $ 2,566 of which $ 1,700 is related to the Rebecca Taylor tradename and $ 866 is related to property and equipment.

Description of Business and B_3

Description of Business and Basis of Presentation - Additional Information (Detail) $ in Thousands			3 Months Ended	6 Months Ended		21 Months Ended
	May 25, 2023 USD ($) Store	Feb. 17, 2023 USD ($)	Jul. 29, 2023 USD ($)	Jul. 29, 2023 USD ($)	Jul. 30, 2022 USD ($)	May 24, 2023 USD ($)	Apr. 21, 2023 USD ($)	Jan. 28, 2023 USD ($)
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Contract liability			$ 1,538	$ 1,538				$ 1,617
Revenue recognized included in contract liability			64	175
Intellectual property assets carrying amount								$ 70,106
Proceeds from sale of intangible assets				77,525
Gain on sale of intangible assets			32,043	32,808
Transaction related costs, incurred to acquire the investment				525
Payment for term loan				29,378	$ 875
ABG Vince [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Intellectual property assets carrying amount	$ 69,957
Transaction related costs of asset sale			2,566	5,307
Transaction related costs, incurred to acquire the investment				525
ABG Vince [Member] | Selling, General and Administrative Expenses [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Remaining transaction related costs				$ 2,041
Term Loan Credit Facility [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Payment for term loan	$ 28,724
Vince [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Gain on sale of intangible assets			$ 32,043
Vince [Member] | Minimum [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Number of retail stores | Store	45
Royalty Expense	$ 11,000
Vince [Member] | ABG Vince [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Percentage of membership interest to be owned upon closing of asset sale							25%
Percentage of membership interest owned upon closing of asset sale	25%
Membership interest value owned upon closing of asset sale	$ 25,500
Vince [Member] | Term Loan Credit Facility [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Payment for term loan						$ 7,335
Vince [Member] | Authentic Transaction [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Cash consideration to be received upon closing of asset sale							$ 76,500
Cash consideration received upon closing of asset sale	$ 76,500
Authentic Brands Group [Member] | ABG Vince [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Percentage of membership interest to be owned upon closing of asset sale							75%
BCI Brands [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Proceeds from sale of intangible assets		$ 1,025
Parker Lifestyle, LLC [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Gain on sale of intangible assets		765
Parker Lifestyle, LLC [Member] | Term Loan Credit Facility [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Payment for term loan		$ 838

Wind down of Rebecca Taylor B_3

Wind down of Rebecca Taylor Business - Additional Information (Detail) - USD ($) $ in Thousands			3 Months Ended		6 Months Ended
	May 25, 2023	Dec. 22, 2022	Jul. 29, 2023	Jul. 30, 2022	Jul. 29, 2023	Jul. 30, 2022	Jul. 30, 2022
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from sale of intangible assets					$ 77,525
Gain on sale of intangible assets			$ 32,043		32,808
Repayment of borrowings					$ 29,378	$ 875
Wind-down [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Restructuring Charges				$ 0			$ 0
Term Loan Credit Facility [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Repayment of borrowings	$ 28,724
Rebecca Taylor Inc [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain on sale of intangible assets		$ 1,620
Rebecca Taylor Inc [Member] | Term Loan Credit Facility [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Repayment of borrowings		2,997
Rebecca Taylor Inc [Member] | 2018 Revolving Credit Facility [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Repayment of borrowings		427
Ramani Group [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from sale of intangible assets		$ 4,250

Wind down of Rebecca Taylor B_4

Wind down of Rebecca Taylor Business - Summary of Rebecca Taylor Wind -Down Related Charges (Benefits) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 29, 2023	Jul. 30, 2022	Jul. 29, 2023	Jul. 30, 2022	Jul. 30, 2022
Selling, general and administrative expenses:
Total selling, general and administrative expenses	$ 31,541	$ 39,010	$ 64,274	$ 79,930
Wind-down [Member]
Selling, general and administrative expenses:
Total wind-down (benefits) charges, net		$ 0			$ 0
Wind-down [Member] | Rebecca Taylor Inc [Member]
Selling, general and administrative expenses:
Benefit from release of operating lease liabilities	(1,371)		(2,025)
Other advisory and liquidation costs	245		275
Total selling, general and administrative expenses	(1,126)		(1,750)
Total wind-down (benefits) charges, net	$ (1,126)		$ (1,750)

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets - Summary of Goodwill Balances (Detail) $ in Thousands	Jul. 29, 2023 USD ($)
Goodwill [Line Items]
Beginning balance - Total Net Goodwill	$ 31,973
Ending balance - Total Net Goodwill	31,973
Vince [Member] | Wholesale [Member]
Goodwill [Line Items]
Beginning balance - Total Net Goodwill	31,973
Ending balance - Total Net Goodwill	$ 31,973

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Additional Information (Detail) - USD ($)	3 Months Ended		6 Months Ended
	Jul. 29, 2023	Jul. 30, 2022	Jul. 29, 2023	Jul. 30, 2022
Identifiable Intangible Assets [Line Items]
Accumulated impairments goodwill	$ 101,845,000		$ 101,845,000
Amortization of identifiable intangible assets	0	$ 164,000	149,000	$ 328,000
Tradenames [Member]
Identifiable Intangible Assets [Line Items]
Impairment of intangible assets	$ 0		$ 0
Rebecca Taylor Inc [Member] | Tradenames [Member]
Identifiable Intangible Assets [Line Items]
Impairment of intangible assets		$ 1,700,000		$ 1,700,000

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets - Summary of Identifiable Intangible Assets (Detail) $ in Thousands	Jan. 28, 2023 USD ($)
Identifiable Intangible Assets [Line Items]
Gross Amount	$ 146,305
Accumulated Amortization	(22,547)
Accumulated impairments	(53,392)
Reclassification to Assets Held for Sale	(260)
Net Book Value	70,106
Tradenames [Member]
Identifiable Intangible Assets [Line Items]
Accumulated impairments	(34,750)
Gross Amount	101,850
Net Book Value	67,100
Customer Relationships [Member]
Identifiable Intangible Assets [Line Items]
Gross Amount	31,355
Accumulated Amortization	(22,234)
Accumulated Impairments	(6,115)
Net Book Value	3,006
Tradenames [Member]
Identifiable Intangible Assets [Line Items]
Gross Amount	13,100
Accumulated Amortization	(313)
Accumulated Impairments	(12,527)
Reclassification to Assets Held for Sale	$ (260)

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail) - USD ($)	6 Months Ended
	Jul. 29, 2023	Jan. 28, 2023	Sep. 07, 2021	Dec. 11, 2020
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Non-financial assets recognized at fair value	$ 0	$ 0
Non-financial liabilities recognized at fair value	0	0
Total long-term debt principal	67,506,000	113,832,000
Losses on non-financial assets	0
Term Loan Credit Facility [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Total long-term debt principal			$ 35,000,000
Third Lien Credit Agreement [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Total long-term debt principal	27,829,000	25,956,000		$ 20,000,000
Third Lien Credit Agreement [Member] | Level 3 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Fair value of term loan facility	$ 28,000,000	$ 27,000,000

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Non-Financial Assets Measured at Fair Value on Nonrecurring Basis (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jul. 30, 2022	Jul. 30, 2022	Jul. 29, 2023	Jan. 28, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Property and equipment, net			$ 8,345	$ 10,479
Impairment of long-lived assets	$ 866	$ 866
Tradenames - Indefinite-lived, Total Losses	1,700	1,700
Fair Value, Nonrecurring [Member] | Level 3 [Member] | Impaired Asset [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Property and equipment, Fair Value	242	242
Trade Names [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Tradenames - Indefinite-lived, Total Losses		1,700
Trade Names [Member] | Fair Value, Nonrecurring [Member] | Level 3 [Member] | Impaired Asset [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Tradenames - Indefinite-lived, Fair Value	3,000	3,000
Net Carrying Value [Member] | Impaired Asset [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Property and equipment, net	242	242
Net Carrying Value [Member] | Trade Names [Member] | Impaired Asset [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Tradenames - Indefinite-lived	$ 3,000	$ 3,000

Long-Term Debt and Financing _3

Long-Term Debt and Financing Arrangements - Summary of Long-Term Debt (Detail) - USD ($)	Jul. 29, 2023	Jan. 28, 2023	Dec. 11, 2020
Long-term debt:
Total debt principal	$ 67,506,000	$ 113,832,000
Less: current portion of long-term debt		3,500,000
Less: deferred financing costs	302,000	2,254,000
Total long-term debt	67,204,000	108,078,000
Term Loan Facilities [Member]
Long-term debt:
Total debt principal		29,378,000
Revolving Credit Facilities [Member]
Long-term debt:
Total debt principal	39,677,000	58,498,000
Third Lien Credit Agreement [Member]
Long-term debt:
Total debt principal	$ 27,829,000	$ 25,956,000	$ 20,000,000

Long-Term Debt and Financing _4

Long-Term Debt and Financing Arrangements - Additional Information (Detail) - USD ($) $ in Thousands			3 Months Ended	6 Months Ended		21 Months Ended
	May 25, 2023	Sep. 07, 2021	Jul. 29, 2023	Jul. 29, 2023	Jul. 30, 2022	May 24, 2023	Jan. 28, 2023
Debt Instrument [Line Items]
Total long-term debt principal			$ 67,506	$ 67,506			$ 113,832
Repayment for term loan and borrowings				$ 29,378	$ 875
Term Loan Credit Facility [Member]
Debt Instrument [Line Items]
Total long-term debt principal		$ 35,000
Debt instrument, maturity date		Sep. 07, 2026
Debt instrument, maturity date description				The Term Loan Credit Facility would have matured on the earlier of September 7, 2026, and 91 days after the maturity date of the 2018 Revolving Credit Facility
Repayment for term loan and borrowings	$ 28,724
Additional term lender fee paid	850
Prepayment penalty	$ 553
Term Loan Credit Facility [Member] | Vince, LLC [Member]
Debt Instrument [Line Items]
Repayment for term loan and borrowings						$ 7,335
Write-off of remaining deferred financing costs			$ 1,755	$ 1,755

Long-Term Debt and Financing _5

Long-Term Debt and Financing Arrangements - Additional Information 1 (Detail) - USD ($) $ in Thousands		6 Months Ended
	Jun. 23, 2023	Jul. 29, 2023
2023 Revolving Credit Facility [Member]
Line Of Credit Facility [Line Items]
Amount available under the Revolving Credit Facility		$ 34,745
Amount outstanding under the credit facility		39,677
Letters of credit amount outstanding		$ 0
Weighted average interest rate for borrowings outstanding		8.20%
Vince, LLC [Member] | SOFR [Member]
Line Of Credit Facility [Line Items]
Variable rate percentage	1%
Vince, LLC [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member] | Average Daily Excess Availability is Greater Than or Equal to 33.3% but Less Than or Equal to 66.7% of Loan Cap [Member]
Line Of Credit Facility [Line Items]
Variable rate percentage	2.25%
Vince, LLC [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member] | Average Daily Excess Availability Is Less Than 33.3% Of Loan Cap [Member]
Line Of Credit Facility [Line Items]
Variable rate percentage	2.50%
Vince, LLC [Member] | 2023 Revolving Credit Facility [Member]
Line Of Credit Facility [Line Items]
Maximum borrowing capacity	$ 85,000
Letters of credit sublimit amount	10,000
Increased aggregate commitments amount	$ 15,000
Variable rate percentage	1%
Financing costs incurred		$ 1,124
Debt instrument, maturity date description		The 2023 Revolving Credit Facility matures on the earlier of June 23, 2028, and 91 days prior to the earliest maturity date of any Material Indebtedness (as defined in the 2023 Revolving Credit Agreement), including the subordinated indebtedness pursuant to the Third Lien Credit Agreement
Vince, LLC [Member] | 2023 Revolving Credit Facility [Member] | Certain Specified Events of Default [Member]
Line Of Credit Facility [Line Items]
Line of credit facility percentage increase in interest rate in case of default	2%
Vince, LLC [Member] | 2023 Revolving Credit Facility [Member] | Financial Covenants [Member]
Line Of Credit Facility [Line Items]
Percentage of Loan Cap	10%
Miminum excess availability	$ 7,500
Vince, LLC [Member] | 2023 Revolving Credit Facility [Member] | Pro Forma [Member]
Line Of Credit Facility [Line Items]
Proforma fixed charge coverage ratio	1
Percentage of excess availability greater than loan	20%
Pro forma excess availability	$ 15,000
Vince, LLC [Member] | 2023 Revolving Credit Facility [Member] | Federal Funds Rate [Member]
Line Of Credit Facility [Line Items]
Variable rate percentage	0.50%
Vince, LLC [Member] | 2023 Revolving Credit Facility [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Line Of Credit Facility [Line Items]
Variable rate percentage	2%
Vince, LLC [Member] | Base Rate Loans [Member] | Average Daily Excess Availability is Greater Than 66.7% of Loan Cap [Member]
Line Of Credit Facility [Line Items]
Variable rate percentage	1%
Vince, LLC [Member] | Base Rate Loans [Member] | Average Daily Excess Availability is Greater Than or Equal to 33.3% but Less Than or Equal to 66.7% of Loan Cap [Member]
Line Of Credit Facility [Line Items]
Variable rate percentage	1.25%
Vince, LLC [Member] | Base Rate Loans [Member] | Average Daily Excess Availability Is Less Than 33.3% Of Loan Cap [Member]
Line Of Credit Facility [Line Items]
Variable rate percentage	1.50%

Long-Term Debt and Financing _6

Long-Term Debt and Financing Arrangements - Additional Information 2 (Detail) - USD ($) $ in Thousands		3 Months Ended	6 Months Ended
	Jan. 31, 2023	Jul. 29, 2023	Jul. 29, 2023	Apr. 21, 2023	Aug. 21, 2018
ABL Credit Agreement [Member]
Line of Credit Facility [Line Items]
Debt instrument, maturity date			Jun. 30, 2024
2018 Revolving Credit Facility [Member] | Vince L L C [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity					$ 80,000
Write-off of remaining deferred financing costs		$ 828	$ 828
Letters of credit remaining amount secured with restricted cash		$ 5,296	$ 5,296
Amended And Restated Revolving Credit Facility Agreement [Member] | Vince L L C [Member]
Line of Credit Facility [Line Items]
Additional Abl lender fee paid	$ 125
Asset Sale Closing Date [Member] | ABL Credit Agreement [Member]
Line of Credit Facility [Line Items]
Long-Term Line of Credit				$ 70,000

Long-Term Debt and Financing _7

Long-Term Debt and Financing Arrangements - Additional Information 3 (Detail) - USD ($) $ in Thousands				6 Months Ended
	Jun. 23, 2023	Apr. 21, 2023	Dec. 11, 2020	Jul. 29, 2023	Jan. 28, 2023
Debt Instrument [Line Items]
Total long-term debt principal				$ 67,506	$ 113,832
Third Lien Credit Agreement [Member]
Debt Instrument [Line Items]
Total long-term debt principal			$ 20,000
Closing fee payable in kind				$ 400
Deferred financing costs			$ 485
Third Lien Credit Agreement [Member] | Minimum [Member] | Interest Rate on Overdue Principal Amount [Member]
Debt Instrument [Line Items]
Variable rate percentage			2%
Third Lien Credit Agreement [Member] | Sun Capital Partners Inc [Member]
Debt Instrument [Line Items]
Aggregate ownership of equity securities				68%
Third Amendment to Third Lien Credit Agreement [Member]
Debt Instrument [Line Items]
Variable rate percentage			9%
Debt instrument, maturity date description				amended the Third Lien Credit Agreement's maturity date to the earlier of (i) March 30, 2025 and (ii) 180 days after the maturity date under the ABL Credit Agreement
Debt instrument, maturity date		Mar. 30, 2025
Credit spread adjustment percentage.		0.10%	0.10%
Fourth Amendment to Third Lien Credit Agreement [Member]
Debt Instrument [Line Items]
Debt instrument, maturity date description				Fourth Amendment (the "Third Lien Fourth Amendment") to the Third Lien Credit Agreement which, among other things, (a) extended the Third Lien Credit Agreement's maturity date to the earlier of (i) September 30, 2028 and (ii) 91 days prior to the earliest maturity date of any Material Indebtedness (as defined therein) other than the 2023 Revolving Credit Facility
Debt instrument, maturity date	Sep. 30, 2028

Inventory - Additional Informat

Inventory - Additional Information (Detail) - USD ($) $ in Thousands	Jul. 29, 2023	Jan. 28, 2023
Inventory Disclosure [Abstract]
Finished goods, net of reserves	$ 85,079	$ 90,008

Share-Based Compensation - Addi

Share-Based Compensation - Additional Information (Detail) - USD ($)	1 Months Ended		3 Months Ended		6 Months Ended
	Sep. 30, 2020	May 31, 2018	Jul. 29, 2023	Jul. 30, 2022	Jul. 29, 2023	Jul. 30, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense			$ 393,000	$ 551,000	$ 813,000	$ 1,160,000
Non-employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense			$ 67,000	$ 63,000	$ 121,000	$ 189,000
Vince 2013 Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Additional shares of common stock available for issuance	1,000,000	660,000
Vince 2013 Incentive Plan [Member] | Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period					4 years
Stock options granted pursuant to the plan, description					typically vest in equal installments over four years, subject to the employees' continued employment and expire on the earlier of the tenth anniversary of the grant date or upon termination as outlined in the Vince 2013 Incentive Plan
Vince 2013 Incentive Plan [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options granted pursuant to the plan, description					Restricted stock units ("RSUs") granted typically vest in equal installments over a three-year period or vest in equal installments over four years, subject to the employees' continued employment
Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employees contribution, maximum percentage of base compensation			10%		10%
Maximum contribution per employee					$ 10,000
Percentage of fair market value as purchase price of stock					90%
Shares of common stock issued					6,124	5,079
Shares available for future issuance			54,451		54,451
Maximum [Member] | Vince 2013 Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized			1,000,000		1,000,000
Number of shares available for future grants			871,385		871,385
Maximum [Member] | Vince 2013 Incentive Plan [Member] | Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation, award expiration period					10 years
Maximum [Member] | Vince 2013 Incentive Plan [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period					4 years
Minimum [Member] | Vince 2013 Incentive Plan [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period					3 years

Share-Based Compensation - Summ

Share-Based Compensation - Summary of Stock Option Activity (Detail) - $ / shares	6 Months Ended	12 Months Ended
	Jul. 29, 2023	Jan. 28, 2023
Share-Based Payment Arrangement [Abstract]
Stock Options, Outstanding at beginning of period	58
Stock Options, Outstanding at end of period	58	58
Stock Options, Vested and exercisable at July 29, 2023	58
Weighted Average Exercise Price, Outstanding at beginning of period	$ 38.77
Weighted Average Exercise Price, Outstanding at end of period	38.77	$ 38.77
Weighted Average Exercise Price, Vested and exercisable at July 29, 2023	$ 38.77
Weighted Average Remaining Contractual Term (years), Outstanding	2 years 2 months 12 days	2 years 8 months 12 days
Weighted Average Remaining Contractual Term (years), Vested and exercisable at July 29, 2023	2 years 2 months 12 days

Share-Based Compensation - Sche

Share-Based Compensation - Schedule of Restricted Stock Units Activity (Detail) - Restricted Stock Units (RSUs) [Member]	6 Months Ended
	Jul. 29, 2023 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted Stock Units, Non-vested restricted stock units at January 28, 2023 | shares	550,293
Restricted Stock Units, Granted | shares	73,433
Restricted Stock Units, Vested | shares	(170,702)
Restricted Stock Units, Forfeited | shares	(36,347)
Restricted Stock Units, Non-vested restricted stock units at July 29, 2023 | shares	416,677
Weighted Average Grant Date Fair Value, Non-vested restricted stock units at January 28, 2023 | $ / shares	$ 9.44
Weighted Average Grant Date Fair Value, Granted | $ / shares	5.45
Weighted Average Grant Date Fair Value, Vested | $ / shares	10.05
Weighted Average Grant Date Fair Value, Forfeited | $ / shares	8.90
Weighted Average Grant Date Fair Value, Non-vested restricted stock units at July 29, 2023 | $ / shares	$ 8.53

Stockholders' Equity - Addition

Stockholders' Equity - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended			6 Months Ended
	Jun. 30, 2023	Jul. 29, 2023	Jul. 30, 2022	Apr. 30, 2022	Jul. 30, 2022	Jan. 28, 2023	Sep. 09, 2021
Schedule Of Shareholders Equity [Line Items]
Common stock, shares authorized		100,000,000				100,000,000
Common stock, par value		$ 0.01				$ 0.01
Offering price			$ 520	$ 305
Stock issued during period, shares		0
Proceeds from common stock issuance					$ 825
Registration Statement [Member]
Schedule Of Shareholders Equity [Line Items]
Authorized common stock shares available for sale from time to time in one or more offerings							3,000,000
At-the-Market Offering [Member]
Schedule Of Shareholders Equity [Line Items]
Common stock, shares authorized							1,000,000
Common stock, par value	$ 0.01						$ 0.01
Offering price	$ 7,825
Stock issued during period, shares		0	68,106		104,980
Proceeds from common stock issuance			$ 520		$ 825
Sale of stock average price per share			$ 7.64		$ 7.86
Common stock value, available under offering		$ 7,825

Earnings (Loss) Per Share - Sch

Earnings (Loss) Per Share - Schedule of Reconciliation of Weighted Average Basic Shares to Weighted Average Diluted Shares Outstanding (Detail) - shares	3 Months Ended		6 Months Ended
	Jul. 29, 2023	Jul. 30, 2022	Jul. 29, 2023	Jul. 30, 2022
Earnings Per Share [Abstract]
Weighted-average shares—basic	12,428,339	12,220,693	12,385,347	12,125,759
Effect of dilutive equity securities	51,328		84,738
Weighted-average shares—diluted	12,479,667	12,220,693	12,470,085	12,125,759

Earnings (Loss) Per Share - Add

Earnings (Loss) Per Share - Additional Information (Detail) - shares	3 Months Ended	6 Months Ended
	Jul. 29, 2023	Jul. 29, 2023
Earnings Per Share [Abstract]
Number of weighted average of anti-dilutive securities	389,568	374,826

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) $ in Thousands	May 25, 2023 USD ($)
Vince [Member] | Minimum [Member]
Commitments and Contingencies [Table]
Royalty expense	$ 11,000

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 29, 2023	Jul. 30, 2022	Jul. 29, 2023	Jul. 30, 2022	Jul. 30, 2022
Income Tax Disclosure [Abstract]
Benefit for income taxes	$ (592)	$ 7,903	$ (5,877)	$ 7,903	$ 7,903
Discrete tax included sale gain			32,043
Discrete tax included in transaction expenses related to authentic transaction			2,041
Discrete tax impact from change in classification of tradename	$ 6,127		6,127
Tax expense excluding discrete tax impact			$ 250

Leases - Additional Information

Leases - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 29, 2023	Jul. 30, 2022	Jul. 29, 2023	Jul. 30, 2022
Lessee Lease Description [Line Items]
Initial terms of operating leases	10 years		10 years
Option to extend, description, operating leases			The Company has operating leases for real estate (primarily retail stores, storage and office spaces) some of which have initial terms of 10 years, and in many instances can be extended for an additional term, while the Company's more recent leases are subject to shorter terms as a result of the implementation of the strategy to pursue shorter lease terms.
Option to extend, existence, operating leases			true
Future minimum payment lease not yet commenced	$ 930		$ 930
Operating lease cost	$ 4,307	$ 6,093	8,104	$ 12,413
Error Correction [Member] | SG&A Expenses [Member]
Lessee Lease Description [Line Items]
Operating lease cost			$ 779

Leases - Summary of Lease Cost

Leases - Summary of Lease Cost (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 29, 2023	Jul. 30, 2022	Jul. 29, 2023	Jul. 30, 2022
Leases [Abstract]
Operating lease cost	$ 4,307	$ 6,093	$ 8,104	$ 12,413
Variable operating lease cost	57	224	85	458
Total lease cost	$ 4,364	$ 6,317	$ 8,189	$ 12,871

Leases - Summary of Future Matu

Leases - Summary of Future Maturity of Lease Liabilities (Detail) $ in Thousands	Jul. 29, 2023 USD ($)
Leases [Abstract]
Fiscal 2023	$ 12,041
Fiscal 2024	22,562
Fiscal 2025	17,130
Fiscal 2026	13,497
Fiscal 2027	10,825
Thereafter	38,349
Total lease payments	114,404
Less: Imputed interest	(23,253)
Total operating lease liabilities	$ 91,151

Segment Financial Information -

Segment Financial Information - Additional Information (Detail)	6 Months Ended
	Jul. 29, 2023 Segments
Segment Reporting [Abstract]
Number of reportable segments	3

Segment Financial Information_2

Segment Financial Information - Summary of Reportable Segments Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 29, 2023	Jul. 30, 2022	Jul. 29, 2023	Jul. 30, 2022	Jan. 28, 2023
Segment Reporting Information [Line Items]
Net Sales	$ 69,447	$ 89,194	$ 133,503	$ 167,570
Income (loss) before income taxes and equity in net income of equity method investment	28,713	(7,086)	23,047	(14,255)
Total Assets	262,386		262,386		$ 303,345
Operating Segments [Member] | Vince Wholesale [Member]
Segment Reporting Information [Line Items]
Net Sales	36,407	46,692	68,874	80,156
Income (loss) before income taxes and equity in net income of equity method investment	11,360	12,797	19,931	22,960
Total Assets	95,922		95,922		83,134
Operating Segments [Member] | Vince Direct-to-Consumer [Member]
Segment Reporting Information [Line Items]
Net Sales	32,930	34,200	64,438	68,982
Income (loss) before income taxes and equity in net income of equity method investment	1,098	(617)	2,199	(1,419)
Total Assets	104,001		104,001		95,499
Operating Segments [Member] | Rebecca Taylor and Parker [Member]
Segment Reporting Information [Line Items]
Net Sales	110	8,302	191	18,432
Income (loss) before income taxes and equity in net income of equity method investment	1,257	(5,485)	2,449	(6,969)
Total Assets	0		0		981
Unallocated Corporate [Member]
Segment Reporting Information [Line Items]
Net Sales
Income (loss) before income taxes and equity in net income of equity method investment	14,998	$ (13,781)	(1,532)	$ (28,827)
Total Assets	$ 62,463		$ 62,463		$ 123,731

Segment Financial Information_3

Segment Financial Information - Summary of Reportable Segments Information (Parenthetical) (Detail) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
	Feb. 17, 2023	Jul. 29, 2023	Jul. 30, 2022	Jul. 29, 2023	Jul. 30, 2022
Segment Reporting Information [Line Items]
Net sales		$ 69,447	$ 89,194	$ 133,503	$ 167,570
Gain on sale of intangible assets		32,043		32,808
Asset Sale [Member]
Segment Reporting Information [Line Items]
Gain on sale of intangible assets		32,043		32,043
Unallocated Corporate [Member]
Segment Reporting Information [Line Items]
Net sales
Transaction related expenses asset sale		2,041		4,782
Parker Lifestyle, LLC [Member]
Segment Reporting Information [Line Items]
Gain on sale of intangible assets	$ 765
Rebecca Taylor and Parker Wholesale [Member]
Segment Reporting Information [Line Items]
Net sales		110	3,906	191	8,780
Rebecca Taylor and Parker Direct-to-Consumer [Member]
Segment Reporting Information [Line Items]
Net sales			4,396		9,652
Rebecca Taylor and Parker [Member]
Segment Reporting Information [Line Items]
Non-cash impairment charges			2,566		2,566
Rebecca Taylor and Parker [Member] | Tradenames [Member]
Segment Reporting Information [Line Items]
Non-cash impairment charges			1,700		1,700
Rebecca Taylor and Parker [Member] | Tradenames [Member] | Parker Lifestyle, LLC [Member]
Segment Reporting Information [Line Items]
Gain on sale of intangible assets				765
Transaction related expenses asset sale				150
Rebecca Taylor and Parker [Member] | Property and Equipment [Member]
Segment Reporting Information [Line Items]
Non-cash impairment charges			$ 866		$ 866
Rebecca Taylor Inc [Member] | Wind-down [Member]
Segment Reporting Information [Line Items]
Net benefit from release of rebecca taylor liabilities		$ 1,126		$ 1,750

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - USD ($)			3 Months Ended		6 Months Ended
	May 25, 2023	Nov. 27, 2013	Jul. 29, 2023	Jul. 30, 2022	Jul. 29, 2023	Jul. 30, 2022	Jan. 28, 2023	Dec. 11, 2020
Related Party Transaction [Line Items]
Maximum borrowing capacity			$ 67,506,000		$ 67,506,000		$ 113,832,000
Received distributions of cash under operating agreement			0		0
Payment of cash under license agreement			4,195,000		4,195,000
Payments of cash included in prepaid expenses and other current assets			1,965,000		$ 1,965,000
Pre-IPO Stockholders [Member] | Tax Receivable Agreement [Member]
Related Party Transaction [Line Items]
Aggregate reduction in taxes payable percentage		85%
Default basis spread on variable rate per annum on deferred payment					5%
Agreed basis spread on variable rate per annum on deferred payment					2%
Total estimated obligation under Tax Receivable Agreement			0		$ 0
Vince [Member] | Minimum [Member]
Related Party Transaction [Line Items]
Royalty expense	$ 11,000,000
Third Lien Credit Agreement [Member]
Related Party Transaction [Line Items]
Maximum borrowing capacity			$ 27,829,000		$ 27,829,000		$ 25,956,000	$ 20,000,000
Sun Capital [Member] | Third Lien Credit Agreement [Member]
Related Party Transaction [Line Items]
Ownership percentage of common stock			68%		68%
Sun Capital Consulting Agreement [Member]
Related Party Transaction [Line Items]
Date of related party transaction agreement					Nov. 27, 2013
Reimbursement of expenses incurred			$ 1,000	$ 2,000	$ 4,000	$ 10,000