Vince Holding (VNCE) 10-K 11 Jun 20 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Feb. 01, 2020	May 31, 2020	Aug. 03, 2019
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Feb. 1, 2020
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Trading Symbol	VNCE
Entity Registrant Name	VINCE HOLDING CORP.
Entity Central Index Key	0001579157
Current Fiscal Year End Date	--02-01
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		11,772,324
Entity Public Float			$ 40.1
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 Annual Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Entity Incorporation, State or Country Code	DE

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands		Feb. 01, 2020	Feb. 02, 2019
Current assets:
Cash and cash equivalents		$ 466	$ 209	[1]
Trade receivables, net		40,660	38,038	[1]
Inventories, net		66,393	71,634	[1]
Prepaid expenses and other current assets		6,725	9,634	[1]
Total current assets		114,244	119,515	[1]
Property and equipment, net		25,274	29,317	[1]
Operating lease right-of-use assets, net		94,632
Intangible assets, net		81,533	100,491	[1]
Goodwill		41,435	43,564	[1]
Deferred income taxes		102	203	[1]
Other assets		5,082	3,942	[1]
Total assets		362,302	297,032	[1]
Current liabilities:
Accounts payable		43,075	40,256	[1]
Accrued salaries and employee benefits		9,620	6,933	[1]
Other accrued expenses		14,194	11,633	[1]
Short-term lease liabilities		20,638
Short-term borrowings	[1]		17,649
Current portion of long-term debt		2,750	2,750	[1]
Total current liabilities		90,277	79,221	[1]
Long-term debt		48,680	42,340	[1]
Deferred rent	[1]		17,177
Long-term lease liabilities		90,211
Other liabilities		2,354	59,048	[1]
Commitments and contingencies (Note 6)				[1]
Stockholders' equity:
Common stock at $0.01 par value (100,000,000 shares authorized, 11,680,593 and 11,622,994 shares issued and outstanding at February 1, 2020 and February 2, 2019, respectively)		117	116	[1]
Additional paid-in capital		1,137,147	1,135,401	[1]
Accumulated deficit		(1,006,381)	(1,036,188)	[1]
Accumulated other comprehensive loss		(103)	(83)	[1]
Total stockholders' equity		130,780	99,246	[1],[2]
Total liabilities and stockholders' equity		$ 362,302	$ 297,032	[1]
[1]	Fiscal 2018 amounts reflect the retrospective combination of the entities. See Note 2 “Business Combinations” for additional details.
[2]	Fiscal 2017 and 2018 amounts reflect the retrospective combination of the entities. See Note 2 “Business Combinations” for additional details.

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Feb. 01, 2020	Feb. 02, 2019
Statement Of Financial Position [Abstract]
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	11,680,593	11,622,994
Common stock, shares outstanding	11,680,593	11,622,994

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Feb. 01, 2020	Feb. 02, 2019
Income Statement [Abstract]
Net sales	$ 375,187	$ 361,679
Cost of products sold	196,757	192,273
Gross profit	178,430	169,406
Impairment of goodwill and intangible assets	19,491
Selling, general and administrative expenses	179,329	164,049
(Loss) income from operations	(20,390)	5,357
Interest expense, net	4,958	6,922
Other (income) expense, net	(55,842)	237
Income (loss) before income taxes	30,494	(1,802)
Provision for income taxes	98	156
Net income (loss)	30,396	(1,958)
Other comprehensive income (loss):
Foreign currency translation adjustments	(20)	(18)
Comprehensive income (loss)	$ 30,376	$ (1,976)
Earnings (loss) per share:
Basic earnings (loss) per share	$ 2.60	$ (0.17)
Diluted earnings (loss) earnings per share	$ 2.55	$ (0.17)
Weighted average shares outstanding:
Basic	11,665,541	11,619,828
Diluted	11,929,299	11,619,828

Consolidated Statements of Stoc

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 Feb. 03, 2018	[1]	$ 99,869		$ 116		$ 1,134,048	$ (1,034,230)	$ (65)
Beginning Balance, shares at Feb. 03, 2018	[1]			11,616,500
Comprehensive income:
Net income (loss)		(1,958)					(1,958)
Foreign currency translation adjustments		(18)						(18)
Comprehensive income (loss)		(1,976)
Share-based compensation expense		1,335				1,335
Exercise of stock options and issuance of common stock under employee stock purchase plan ("ESPP")		18				18
Exercise of stock options and issuance of common stock under employee stock purchase plan, shares				1,654
Restricted stock unit vestings, shares				4,840
Ending Balance at Feb. 02, 2019	[1]	$ 99,246	[2]	$ 116		1,135,401	(1,036,188)	(83)
Ending Balance, shares at Feb. 02, 2019		11,622,994		11,622,994	[1]
Comprehensive income:
Net income (loss)		$ 30,396					30,396
Foreign currency translation adjustments		(20)						(20)
Comprehensive income (loss)		30,376
Share-based compensation expense		2,033				2,033
Cumulative effect of accounting change from adoption | ASU 2016-02 [Member]		(589)					(589)
Restricted stock unit vestings		1		$ 1
Restricted stock unit vestings, shares				79,918
Tax withholdings related to restricted stock vesting		(321)				(321)
Tax withholdings related to restricted stock vesting, shares				(24,509)
Issuance of common stock related to ESPP		34				34
Issuance of common stock related to ESPP, shares				2,190
Ending Balance at Feb. 01, 2020		$ 130,780		$ 117		$ 1,137,147	$ (1,006,381)	$ (103)
Ending Balance, shares at Feb. 01, 2020		11,680,593		11,680,593
[1]	Fiscal 2017 and 2018 amounts reflect the retrospective combination of the entities. See Note 2 “Business Combinations” for additional details.
[2]	Fiscal 2018 amounts reflect the retrospective combination of the entities. See Note 2 “Business Combinations” for additional details.

Consolidated Statements of Cash

Consolidated Statements of Cash Flows $ in Thousands	12 Months Ended
	Feb. 01, 2020USD ($)		Feb. 02, 2019USD ($)	[1]
Operating activities
Net income (loss)	$ 30,396		$ (1,958)
Add (deduct) items not affecting operating cash flows:
Adjustment to Tax Receivable Agreement Liability	(55,953)
Impairment of goodwill and intangible assets	19,491
Depreciation and amortization	9,602		11,298
Impairment of property and equipment and Lease ROU assets	818		1,684
Loss on disposal of property and equipment	128		293
Deferred rent			(1,476)
Deferred income taxes	101		176
Share-based compensation expense	2,033		1,335
Loss on debt extinguishment			816
Amortization of deferred financing cost	554		660
Other, net	(304)		106
Changes in assets and liabilities:
Receivables, net	(2,628)		(9,922)
Inventories	5,252		(10,875)
Prepaid expenses and other current assets	2,942		224
Accounts payable and accrued expenses	7,606		9,928
Other assets and liabilities	(3,219)		327
Net cash provided by operating activities	16,819		2,616
Investing activities
Payments for capital expenditures	(4,523)		(3,699)
Net cash used in investing activities	(4,523)		(3,699)
Financing activities
Net proceeds from borrowings under the Revolving Credit Facilities	8,707		2,116
Net (repayment of) proceeds from borrowings under the Acquired Businesses Revolving Credit Facilities	(17,649)		1,084
Proceeds from borrowings under the Term Loan Facilities			27,500
Repayment of borrowings under the Term Loan Facilities	(2,750)		(33,000)
Tax payments related to restricted stock vesting	(321)
Proceeds from stock option exercises, restricted stock vesting, and issuance of common stock under employee stock purchase plan	35		18
Financing fees	(13)		(2,455)
Net cash used in financing activities	(11,991)		(4,737)
Increase (decrease) in cash, cash equivalents, and restricted cash	305		(5,820)
Effect of exchange rate changes on cash, cash equivalents, and restricted cash	(20)		2
Cash, cash equivalents, and restricted cash, beginning of period	361	[1]	6,179
Cash, cash equivalents, and restricted cash, end of period	646		361
Less: restricted cash at end of period	180		152
Cash and cash equivalents per balance sheet at end of period	466		209
Supplemental Disclosures of Cash Flow Information
Cash payments on Tax Receivable Agreement obligation			351
Cash payments for interest	4,195		5,481
Cash payments for income taxes, net of refunds	(13)		27
Supplemental Disclosures of Non-Cash Investing and Financing Activities
Capital expenditures in accounts payable and accrued liabilities	$ 494		$ 103
[1]	Fiscal 2018 amounts reflect the retrospective combination of the entities. See Note 2 “Business Combinations” for additional details.

Description of Business and Sum

Description of Business and Summary of Significant Accounting Policies	12 Months Ended
	Feb. 01, 2020
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Description of Business and Summary of Significant Accounting Policies	Note 1. Description of Business and Summary of Significant Accounting Policies On November 27, 2013, Vince Holding Corp. (“VHC” or the “Company”), previously known as Apparel Holding Corp., closed an initial public offering (“IPO”) of its common stock and completed a series of restructuring transactions (the “Restructuring Transactions”) through which Kellwood Holding, LLC acquired the non-Vince businesses, which included Kellwood Company, LLC (“Kellwood Company” or Kellwood”), from the Company. The Company continues to own and operate the Vince business, which includes Vince, LLC. References to “Vince”, “Rebecca Taylor” or “Parker” refer only to the referenced brand. Prior to the IPO and the Restructuring Transactions, VHC was a diversified apparel company operating a broad portfolio of fashion brands, which included the Vince business. As a result of the IPO and Restructuring Transactions, the non-Vince businesses were separated from the Vince business, and the stockholders immediately prior to the consummation of the Restructuring Transactions (the “Pre-IPO Stockholders”) (through their ownership of Kellwood Holding, LLC) retained the full ownership and control of the non-Vince businesses. The Vince business is now the sole operating business of VHC. On November 18, 2016, Kellwood Intermediate Holding, LLC and Kellwood Company, LLC entered into a Unit Purchase Agreement with Sino Acquisition, LLC (the “Kellwood Purchaser”) whereby the Kellwood Purchaser agreed to purchase all of the outstanding equity interests of Kellwood Company, LLC. Prior to the closing, Kellwood Intermediate Holding, LLC and Kellwood Company, LLC conducted a pre-closing reorganization pursuant to which certain assets of Kellwood Company, LLC were distributed to a newly formed subsidiary of Kellwood Intermediate Holding, LLC, St. Louis Transition, LLC (“St. Louis, LLC”). The transaction closed on December 21, 2016 (the “Kellwood Sale”). On November 3, 2019, Vince, LLC, an indirectly wholly owned subsidiary of VHC, completed its acquisition (the “Acquisition”) of 100% of the equity interests of Rebecca Taylor, Inc. and Parker Holding, LLC (collectively, the “Acquired Businesses”) from Contemporary Lifestyle Group, LLC (“CLG”). The Acquired Businesses represented all of the operations of CLG. Because the Acquisition was a transaction between commonly controlled entities, GAAP requires the retrospective combination of the entities for all periods presented as if the combination had been in effect since the inception of common control. (A) Description of Business (B) Basis of Presentation The consolidated financial statements include the Company’s accounts and the accounts of the Company’s wholly-owned subsidiaries as of February 1, 2020. All intercompany accounts and transactions have been eliminated in consolidation. In the opinion of management, the financial statements contain all adjustments (consisting solely of normal recurring adjustments) and disclosures necessary for a fair statement. As noted above, the Company’s audited financial statements for the fiscal year ended February 2, 2019, as set forth in the 2018 Annual Report on Form 10-K now reflect the retrospective combination of the entities as if the combination had been in effect since inception of common control. See Note 2 “Business Combinations” for further information. (C) Fiscal Year • References to “fiscal year 2019” or “fiscal 2019” refer to the fiscal year ended February 1, 2020; and • References to “fiscal year 2018” or “fiscal 2018” refer to the fiscal year ended February 2, 2019. Fiscal years 2019 and 2018 consisted of a 52-week period. (D) Sources and Uses of Liquidity (E) Use of Estimates Significant estimates inherent in the preparation of the consolidated financial statements include accounts receivable allowances, customer returns, the net realizable value of inventory, reserves for contingencies, useful lives and impairments of long-lived tangible and intangible assets, the impact of COVID-19 in evaluating the Company’s sources and uses of liquidity, Tax Receivable Agreement obligation, and accounting for income taxes, among others. (F) Cash and cash equivalents (G) Accounts Receivable and Concentration of Credit Risk Accounts receivable are recorded net of allowances including expected future chargebacks from wholesale partners and estimated margin support. It is the nature of the apparel and fashion industry that suppliers similar to the Company face significant pressure from customers in the retail industry to provide allowances to compensate for wholesale partner margin shortfalls. This pressure often takes the form of customers requiring the Company to provide price concessions on prior shipments as a prerequisite for obtaining future orders. Pressure for these concessions is largely determined by overall retail sales performance and, more specifically, the performance of the Company’s products at retail. To the extent the Company’s wholesale partners have more of the Company’s goods on hand at the end of the season, there will be greater pressure for the Company to grant markdown concessions on prior shipments. Accounts receivable balances are reported net of expected allowances for these matters based on the historical level of concessions required and estimates of the level of markdowns and allowances that will be required in the coming season. The Company evaluates the allowance balances on a continual basis and adjusts them as necessary to reflect changes in anticipated allowance activity. The Company also provides an allowance for sales returns based on known trends and historical return rates. In fiscal 2019, sales to one wholesale partner accounted for more than ten percent of the Company’s net sales. These sales represented 22% of fiscal 2019 net sales. In fiscal 2018, sales to one wholesale partner accounted for more than ten percent of the Company’s net sales. These sales represented 22% of fiscal 2018 net sales. Three wholesale partners each represented greater than ten percent of the Company’s gross accounts receivable balance as of February 1, 2020, with a corresponding aggregate total of 60% of such balance. Four wholesale partners each represented greater than ten percent of the Company’s gross accounts receivable balance as of February 2, 2019, with a corresponding aggregate total of 72% of such balance. (H) Inventories The Company has two major suppliers that accounted for approximately 34% of inventory purchases for fiscal 2019. Amounts due to these suppliers was $3,173 included in accounts payable in the consolidated balance sheet as of February 1, 2020. The Company had two major suppliers that accounted for approximately 26% of inventory purchases for fiscal 2018. Amounts due to these suppliers was $3,968 included in accounts payable in the consolidated balance sheet as of February 2, 2019. (I) Property and Equipment February 1, February 2, (in thousands) 2020 2019 Leasehold improvements $ 43,075 $ 41,705 Furniture, fixtures and equipment 14,565 13,777 Capitalized software 12,516 12,048 Construction in process 905 362 Total property and equipment 71,061 67,892 Less: accumulated depreciation (45,787 ) (38,575 ) Property and equipment, net $ 25,274 $ 29,317 Depreciation expense was $7,886 and $8,601 for fiscal 2019 and fiscal 2018, respectively. (J) Impairment of Long-lived Assets During fiscal 2019, the Company recorded non-cash asset impairment charges of $818, within SG&A expenses on the Consolidated Statements of Operations and Comprehensive Income (Loss), related to the impairment of certain retail stores as the carrying values were determined not to be recoverable. The impairment charge consisted of $641 related to property and equipment and $177 related to operating lease right-of-use assets. The carrying amounts of these assets were adjusted to their estimated fair values. Additionally, during the second quarter of fiscal 2019, the Company identified facts and circumstances that indicated that the net book value of finite-lived intangible assets associated with Rebecca Taylor and Parker may not be recoverable, resulting in the determination that a triggering event had occurred. The Company recorded a non-cash asset impairment charge of $6,115 related to the Rebecca Taylor and Parker customer relationships within Impairment of goodwill and intangible assets on the Consolidated Statements of Operations and Comprehensive Income (Loss), as the Company had determined that the fair value of these customer relationships was $0. Significant assumptions utilized in these analyses included projected revenue growth rates and discount rates. During fiscal 2018, the Company recorded non-cash asset impairment charges of $1,684 within SG&A expenses on the Consolidated Statements of Operations and Comprehensive Income (Loss), related to the impairment of property and equipment for certain retail stores as the carrying values were determined not to be recoverable. The carrying amounts of these assets were adjusted to their estimated fair values. (K) Goodwill and Other Intangible Assets Goodwill is not allocated to the Company’s operating segments in the measure of segment assets regularly reported to and used by management, however goodwill is allocated to operating segments (goodwill reporting units) for the purpose of the annual impairment test for goodwill. Goodwill represents the excess of the cost of acquired businesses over the fair market value of the identifiable net assets. The indefinite-lived intangible assets are the Vince tradename and the Rebecca Taylor tradename. An entity may elect to perform a qualitative impairment assessment for goodwill and indefinite-lived intangible assets. If adverse qualitative trends are identified during the qualitative assessment that indicate that it is more likely than not that the fair value of a reporting unit or indefinite-lived intangible asset is less than its carrying amount, a quantitative impairment test is required. “Step one” of the quantitative impairment test for goodwill requires an entity to determine the fair value of each reporting unit and compare such fair value to the respective carrying amount. If the estimated fair value of the reporting unit exceeds the carrying value of the net assets assigned to that reporting unit, goodwill is not impaired, and the Company is not required to perform further testing. If the carrying amount of the reporting unit exceeds its estimated fair value, an impairment loss is recorded for the amount by which a reporting unit’s carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. The Company estimates the fair value of the tradename intangible assets using a discounted cash flow valuation analysis, which is based on the “relief from royalty” methodology. This methodology assumes that in lieu of ownership, a third party would be willing to pay a royalty in order to exploit the related benefits of these types of assets. The relief from royalty approach is dependent on a number of factors, including estimates of future growth, royalty rates in the category of intellectual property, discount rates and other variables. The Company bases its fair value estimates on assumptions it believes to be reasonable, but which are unpredictable and inherently uncertain. Actual future results may differ from those estimates. The Company recognizes an impairment loss when the estimated fair value of the tradename intangible asset is less than the carrying value. An entity may pass on performing the qualitative assessment for a reporting unit or indefinite-lived intangible asset and directly perform the quantitative assessment. This determination can be made on an asset by asset basis, and an entity may resume performing a qualitative assessment in subsequent periods. During the second quarter of fiscal 2019, the Company identified facts and circumstances that indicated that the fair value of goodwill associated with Rebecca Taylor and Parker, the Rebecca Taylor tradename and the Parker tradename may not be recoverable, resulting in the determination that a triggering event had occurred. Because of decreases in projected revenues and declines in margins due to increases of aged inventory related to the Rebecca Taylor and Parker brands that were considered other than temporary, the Company performed a quantitative assessment on goodwill and these indefinite-lived intangible assets. The Company estimated the fair value of the Rebecca Taylor and Parker tradename intangible assets using the relief from royalty methodology and determined that the fair value of the Rebecca Taylor and Parker tradenames were below their carrying amounts. Accordingly, the Company recorded an impairment charge for the Rebecca Taylor and Parker tradename intangible assets of $11,247, which was recorded within Impairment of goodwill and intangible assets on the Consolidated Statements of Operations and Comprehensive Income (Loss) in fiscal 2019. Significant assumptions utilized in these analyses included projected revenue growth rates, royalty rates and discount rates. A quantitative impairment test on the goodwill allocated to the Rebecca Taylor and Parker reporting unit determined that the fair value was below the carrying value. The Company estimated the fair value using the income valuation approach. “Step one” of the assessment determined that the fair value was below the carrying amount by $2,129, and as a result the Company recorded a goodwill impairment charge of $2,129 within Impairment of goodwill and intangible assets on the Consolidated Statements of Operations and Comprehensive Income (Loss) in fiscal 2019. Determining the fair value of goodwill and other intangible assets is judgmental in nature and requires the use of significant estimates and assumptions, including revenue growth rates and operating margins, discount rates and future market conditions, among others. It is possible that estimates of future operating results could change adversely and impact the evaluation of the recoverability of the carrying value of goodwill and intangible assets and that the effect of such changes could be material. In accordance with Accounting Standards Codification (“ASC”) 350, indefinite-lived intangibles should be reassessed each reporting period to determine whether events or circumstances continue to support an indefinite life. Based on the impairment charge calculated, the Company determined that the indefinite life classification was no longer appropriate for the Parker tradename. Accordingly, the Company determined a 10-year useful life was more appropriate and began amortizing the Parker tradename as of the beginning of the third quarter of fiscal 2019. The remaining definite-lived intangible assets are comprised of customer relationships and are being amortized on a straight-line basis over their useful lives of 20 years. In both fiscal 2019 and fiscal 2018, the Company performed its annual impairment test during the fourth quarter. The Company elected to perform a qualitative impairment test on goodwill allocated to the Company’s Vince Wholesale reporting unit and concluded that it was more likely than not that the fair value of the Company’s Vince Wholesale reporting unit exceeded its carrying value and was not impaired. Goodwill was $41,435 as of February 1, 2020 and February 2, 2019. The Company also elected to perform a qualitative impairment test on its Vince tradename intangible asset and concluded that it is more likely than not that the fair value of the Company’s Vince tradename intangible asset exceeds its carrying value and the Vince tradename intangible asset is not impaired. There was no additional impairment as part of the annual impairment test for Rebecca Taylor tradename. Tradename intangible assets were $76,730 and $88,006 as of February 1, 2020 and February 2, 2019 respectively, which is included within Intangible assets, net in our consolidated balance sheets. See Note 3 “Goodwill and Intangible Assets” for more information on the details surrounding goodwill and intangible assets. (L) Deferred Financing Costs (M) Leases which generally have initial terms of 10 years and cannot be extended or can be extended for one additional 5-year term, with the exception of a few recent leases which are on shorter 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 Operating lease right-of-use (“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 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. (N) Revenue Recognition 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 it operates. As of February 1, 2020 and February 2, 2019, the contract liability was $1,585 and $1,428, respectively. In fiscal 2019, the Company recognized $303 of revenue that was previously included in the contract liability as of February 2, 2019. Amounts billed to customers for shipping and handling costs are not material. Such shipping and handling costs are accounted for as a fulfillment cost and are included in cost of products sold. Sales taxes that are collected by the Company from a customer are excluded from revenue. Sales are measured as the amount of consideration the Company expects to receive in exchange for transferring goods, which includes estimates for variable consideration. Variable consideration mainly includes discounts, chargebacks, markdown allowances, cooperative advertising programs, and sales returns. Estimated amounts of discounts, chargebacks, markdown allowances, cooperative advertising programs, and sales returns are accounted for as reductions of sales when the associated sale occurs. These estimated amounts are adjusted periodically based on changes in facts and circumstances when the changes become known. On the Company’s consolidated balance sheet, reserves for sales returns are included within other accrued liabilities, and the value of inventory associated with reserves for sales returns are included in prepaid expenses and other current assets. The Company continues to estimate the amount of sales returns based on known trends and historical return rates. (O) Cost of Products Sold • the cost of purchased merchandise, including raw materials; • the cost of inbound transportation, including freight; • the cost of the Company’s production and sourcing departments; • other processing costs associated with acquiring and preparing the inventory for sale; and • shrink and valuation reserves. (P) Marketing and Advertising (Q) Share-Based Compensation: (R) Income Taxes The Company assesses the likelihood of the realization of deferred tax assets and adjusts the carrying amount of these deferred tax assets by a valuation allowance to the extent the Company believes it more likely than not that all or a portion of the deferred tax assets will not be realized. Many factors are considered when assessing the likelihood of future realization of deferred tax assets, including recent earnings results within taxing jurisdictions, expectations of future taxable income, the carryforward periods available and other relevant factors. Changes in the required valuation allowance are recorded in income in the period such determination is made. (S) Earnings Per Share (T) 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 Leases (Topic 842) “Leases (Topic 842): Targeted improvements” See Note 12. “Leases” for additional details. Recently Issued Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13: " Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments" In August 2018, the FASB issued ASU 2018-15: “Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract”. The ASU is intended to align the requirements for capitalization of implementation costs incurred in a cloud computing arrangement that is a service contract with the existing guidance for internal-use software. This guidance is effective for fiscal years and interim periods within those years beginning after December 15, 2019. The guidance provides flexibility in adoption, allowing for either retrospective adjustment or prospective adjustment for all implementation costs incurred after the date of adoption. We do not expect that the adoption of this ASU will have a material impact on our Consolidated Financial Statements. In December 2019, the FASB issued ASU 2019-12: “Income Taxes (ASC 740): Simplifying the Accounting for Income Taxes.” The guidance simplifies the approach for intraperiod tax allocations, the methodology for calculating income taxes in an interim period, and the recognition of deferred tax liabilities for outside basis differences. The guidance also clarifies and simplifies other areas of ASC 740. This ASU is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020. Early adoption is permitted. Management is currently evaluating the impact of this ASU on the consolidated financial statements.

Business Combinations

Business Combinations	12 Months Ended
	Feb. 01, 2020
Business Combinations [Abstract]
Business Combinations	Note 2. Business Combinations On November 4, 2019, Vince, LLC entered into an Equity Purchase Agreement (the “Purchase Agreement”) with CLG, providing for the Acquisition by Vince, LLC of 100% of the equity interests of the Acquired Businesses from CLG. The Acquisition was consummated effective on November 3, 2019. The aggregate purchase price for the Acquisition was $19,730, which amount was used to satisfy all outstanding obligations under the credit facility of the Acquired Businesses and for the payment of certain compensation expenses. The purchase price was paid in cash and funded under the 2018 Revolving Credit Facility which was upsized simultaneously with the Acquisition, as described in Note 5 “Long-Term Debt and Financing Arrangements”. CLG is owned by affiliates of Sun Capital Partners, Inc. (collectively, “Sun Capital”). Sun Capital beneficially owns approximately 73% of the Company’s common stock. The Acquisition was reviewed and approved by the Special Committee of the Company’s Board of Directors, consisting solely of directors not affiliated with Sun Capital, who was represented by independent financial and legal advisors. The Acquisition is treated for accounting purposes as a transaction by entities under common control within the scope of ASC Topic 805 “Business Combinations” Fiscal Year (in thousands) 2018 Income (loss) from operations $ 1,218 Net (loss) income 64 Other comprehensive income (18 ) Earnings (loss) per share: Basic (loss) earnings per share $ — Diluted (loss) earnings per share $ — During fiscal 2019, the Company incurred $3,571 of transaction and other related costs related to the Acquisition, which have been expensed and are included in SG&A expense in the accompanying Consolidated Statements of Operations and Comprehensive Income (Loss).

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Feb. 01, 2020
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 Direct-to-consumer Rebecca Taylor and Parker Total Net Goodwill Balance as of February 2, 2019 $ 41,435 $ — $ 2,129 $ 43,564 Impairment charges — — (2,129 ) (2,129 ) Balance as of February 1, 2020 $ 41,435 $ — $ — $ 41,435 The total carrying amount of goodwill was net of accumulated impairments of $92,383 and $90,254 as of February 1, 2020 and February 2, 2019, respectively. During the second quarter of fiscal 2019, the Company identified facts and circumstances that indicated that the fair value of goodwill associated with Rebecca Taylor and Parker may not be recoverable, resulting in the determination that a triggering event had occurred. As a result, the Company recorded a $2,129 goodwill impairment charge in the Rebecca Taylor and Parker reporting unit. See Note 1 “Description of Business and Summary of Significant Accounting Policies – (K) Goodwill and Other Intangible Assets” for additional details. There were no impairments recorded as a result of the Company’s annual goodwill impairment test performed during fiscal 2019 and 2018. The following tables present a summary of identifiable intangible assets: (in thousands) Gross Amount Accumulated Amortization Accumulated Impairments Net Book Value Balance as of February 1, 2020 Amortizable intangible assets: Customer relationships $ 31,355 $ (20,437 ) $ (6,115 ) $ 4,803 Tradename 13,100 (29 ) (12,527 ) 544 Indefinite-lived intangible asset: Tradename 110,986 — (34,800 ) 76,186 Total intangible assets $ 155,441 $ (20,466 ) $ (53,442 ) $ 81,533 (in thousands) Gross Amount Accumulated Amortization Accumulated Impairments Net Book Value Balance as of February 2, 2019 Amortizable intangible assets: Customer relationships $ 31,355 $ (18,870 ) $ — $ 12,485 Indefinite-lived intangible asset: Tradename 124,086 — (36,080 ) 88,006 Total intangible assets $ 155,441 $ (18,870 ) $ (36,080 ) $ 100,491 During the second quarter of fiscal 2019, the Company identified facts and circumstances that indicated that the fair value of the Rebecca Taylor tradename, the Parker tradename and Rebecca Taylor and Parker customer relationships may not be recoverable, resulting in the determination that a triggering event had occurred. As a result of comparing the fair value of these assets to their respective carrying values, the Company recorded an $11,247 impairment charge associated with the Rebecca Taylor and Parker tradename intangible assets and $6,115 of impairment charges for the Rebecca Taylor and Parker customer relationships. See Note 1 “Description of Business and Summary of Significant Accounting Policies – (J) Impairment of Long-Lived Assets and (K) Goodwill and Other Intangible Assets” for additional details. No impairments of the Company’s indefinite lived tradenames were recorded as a result of the Company’s annual asset impairment tests performed during fiscal 2019 and fiscal 2018. In accordance with ASC 350, indefinite-lived intangibles should be reassessed each reporting period to determine whether events or circumstances continue to support an indefinite life. Based on the impairment charge calculated, the Company determined that the indefinite life classification was no longer appropriate for the Parker tradename. Accordingly, the Company determined a 10-year useful life was more appropriate and began amortizing the Parker tradename beginning in the third quarter of fiscal Amortization of identifiable intangible assets was $1,596 and $2,536 for fiscal 2019 and fiscal 2018, respectively, which is included in SG&A expenses on the Consolidated Statements of Operations and Comprehensive Income (Loss). Amortization expense for each of the fiscal years 2020 to 2024 is expected to be as follows: Future (in thousands) Amortization 2020 $ 655 2021 655 2022 655 2023 655 2024 655 Total next 5 fiscal years $ 3,275

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Feb. 01, 2020
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 4. Fair Value Measurements Accounting Standards Codification (“ASC”) Subtopic 820-10 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. This guidance outlines a valuation framework, creates a fair value hierarchy to increase the consistency and comparability of fair value measurements and details the disclosures that are required for items measured at fair value. 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 not have any non-financial assets or non-financial liabilities recognized at fair value on a recurring basis at February 1, 2020 or February 2, 2019. At February 1, 2020 and February 2, 2019, 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 $52,473 as of February 1, 2020 are at variable interest rates. The carrying value of the Company’s 2018 Revolving Credit Facility approximates fair value as the stated interest rate approximates market rate currently available to the Company, which is considered a Level 2 input. The fair value of the Company’s 2018 Term Loan Facility was approximately $25,000 as of February 1, 2020 based upon an estimated market value calculation that factors principal, time to maturity, interest rate, and current cost of debt, which is considered a Level 3 input. The Company’s non-financial assets, which primarily consist of goodwill, intangible assets, ROU lease 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. The following tables present the non-financial assets the Company measured at fair value on a non-recurring basis in fiscal 2019 and fiscal 2018, based on such fair value hierarchy: Net Carrying Value as of Fair Value Measured and Recorded at Reporting Date Using: Total Losses - Year Ended (in thousands) February 1, 2020 Level 1 Level 2 Level 3 February 1, 2020 Property and equipment $ — $ — $ — $ — $ 641 (1) Goodwill — — — — 2,129 (2) Tradenames - Indefinite-lived 5,086 — — 5,086 3,550 (2) Tradenames - Definite-lived 544 — — 544 7,697 (2) Customer Lists — — — — 6,115 (2) ROU Assets 788 — — 788 177 (1) Net Carrying Value as of Fair Value Measured and Recorded at Reporting Date Using: Total Losses - Year Ended (in thousands) February 2, 2019 Level 1 Level 2 Level 3 February 2, 2019 Property and equipment $ 56 $ — $ — $ 56 $ 1,684 (1) (1) (2)

Long-Term Debt and Financing Ar

Long-Term Debt and Financing Arrangements	12 Months Ended
	Feb. 01, 2020
Debt Disclosure [Abstract]
Long-Term Debt and Financing Arrangements	Note 5. Long-Term Debt and Financing Arrangements Debt obligations consisted of the following: February 1, February 2, (in thousands) 2020 2019 Short-term borrowings: Acquired Businesses Short Term Borrowings $ — $ 17,649 Total short-term borrowings $ — $ 17,649 Long-term debt: Term Loan Facilities $ 24,750 $ 27,500 Revolving Credit Facilities 27,723 19,016 Total debt principal 52,473 46,516 Less: current portion of long-term debt 2,750 2,750 Less: deferred financing costs 1,043 1,426 Total long-term debt $ 48,680 $ 42,340 2018 Term Loan Facility On August 21, 2018, Vince, LLC entered into a $27,500 senior secured term loan facility (the “2018 Term Loan Facility”) pursuant to a credit agreement by and among Vince, LLC, as the borrower, VHC and Vince Intermediate Holdings, LLC, a direct subsidiary of VHC and the direct parent company of Vince, LLC (“Vince Intermediate”), as guarantors, Crystal Financial, LLC, as administrative agent and collateral agent, and the other lenders from time to time party thereto. The 2018 Term Loan Facility is subject to quarterly amortization of principal equal to 2.5% of the original aggregate principal amount of the 2018 Term Loan Facility, with the balance payable at final maturity. Interest is payable on loans under the 2018 Term Loan Facility at a rate equal to the 90-day LIBOR rate (subject to a 0% floor) plus applicable margins subject to a pricing grid based on a minimum Consolidated EBITDA (as defined in the credit agreement for the 2018 Term Loan Facility) calculation. During the continuance of certain specified events of default, interest will accrue on the outstanding amount of any loan at a rate of 2.0% in excess of the rate otherwise applicable to such amount. The 2018 Term Loan Facility matures on the earlier of August 21, 2023 and the maturity date of the 2018 Revolving Credit Facility (as defined below). The 2018 Term Loan Facility contains a requirement that Vince, LLC maintain a Consolidated Fixed Charge Coverage Ratio (as defined in the credit agreement for the 2018 Term Loan Facility) as of the last day of any period of four fiscal quarters not to exceed 0.85:1.00 for the fiscal quarter ended November 3, 2018, 1.00:1.00 for the fiscal quarter ended February 2, 2019, 1.20:1.00 for the fiscal quarter ending May 4, 2019, 1.35:1.00 for the fiscal quarter ending August 3, 2019, 1.50:1.00 for the fiscal quarters ending November 2, 2019 and February 1, 2020 and 1.75:1.00 for the fiscal quarter ending May 2, 2020 and each fiscal quarter thereafter. In addition, the 2018 Term Loan Facility contains customary representations and warranties, other covenants, and events of default, including but not limited to, covenants with respect to limitations on the incurrence of additional indebtedness, liens, burdensome agreements, guarantees, investments, loans, asset sales, mergers, acquisitions, prepayment of other debt, the repurchase of capital stock, transactions with affiliates, and the ability to change the nature of the Company’s business or its fiscal year, and distributions and dividends. The 2018 Term Loan Facility generally permits dividends to the extent that no default or event of default is continuing or would result from a contemplated dividend, so long as (i) after giving pro forma effect to the contemplated dividend and for the following six months Excess Availability will be at least the greater of 20.0% of the Loan Cap (as defined in the credit agreement for the 2018 Term Loan Facility) and $10,000, (ii) after giving pro forma effect to the contemplated dividend, the Consolidated Fixed Charge Coverage Ratio for the 12 months preceding such dividend will be greater than or equal to 1.0 to 1.0 (provided that the Consolidated Fixed Charge Coverage Ratio may be less than 1.0 to 1.0 if, after giving pro forma effect to the contemplated dividend, Excess Availability for the six fiscal months following the dividend is at least the greater of 25.0% of the Loan Cap and $12,500), and (iii) the pro forma Fixed Charge Coverage Ratio after giving effect to such contemplated dividend is no less than the minimum Consolidated Fixed Charge Coverage Ratio for such quarter. In addition, the 2018 Term Loan Facility is subject to a Borrowing Base (as defined in the credit agreement of the 2018 Term Loan Facility) which can, under certain conditions, result in the imposition of a reserve under the 2018 Revolving Credit Facility. As of February 1, 2020, the Company was in compliance with applicable covenants. The 2018 Term Loan Facility also contains an Excess Cash Flow (as defined in the credit agreement for the 2018 Term Loan Facility) sweep requirement in which Vince, LLC remits 50% of Excess Cash Flow reduced on a dollar-for-dollar basis by any voluntary prepayments of the 2018 Term Loan Facility or the 2018 Revolving Credit Facility (to the extent accompanied by a permanent reduction in commitments) during such fiscal year or after the fiscal year but prior to the date of the excess cash flow payment, to be applied to the outstanding principal balance commencing 10 business days after the filing of the Company’s Annual Report on Form 10-K starting from fiscal year ended February 1, 2020. There were no such payment due for fiscal year ended February 1, 2020. Through February 1, 2020, on an inception to date basis, the Company had made repayments of $2,750 on the 2018 Term Loan Facility. Scheduled maturities of the 2018 Term Loan Facility are as follows: 2018 Term Loan (in thousands) Maturities Fiscal 2020 $ 2,750 Fiscal 2021 2,750 Fiscal 2022 2,750 Fiscal 2023 16,500 Total $ 24,750 Subsequent to February 1, 2020, the Company entered into certain amendments for the 2018 Term Loan Facility. See Note 15 “Subsequent Events” for additional information. 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 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. The 2018 Revolving Credit Facility provides for a revolving line of credit of up to $80,000, subject to a Loan Cap, which is the lesser of (i) the Borrowing Base as defined in the credit agreement for the 2018 Revolving Credit Facility and (ii) the aggregate commitments, as well as a letter of credit sublimit of $25,000. It also provides for an increase in aggregate commitments of up to $20,000. The 2018 Revolving Credit Facility matures on the earlier of August 21, 2023 and the maturity date of the 2018 Term Loan Facility. On August 21, 2018, Vince, LLC incurred $39,555 of borrowings, prior to which $66,271 was available, given the Loan Cap as of such date. Interest is payable on the loans under the 2018 Revolving Credit Facility at either the LIBOR or the Base 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 rate of interest in effect for such day as publicly announced from time to time by Citizens as its prime rate; (ii) the Federal Funds Rate for such day, plus 0.5%; and (iii) the LIBOR Rate for a one month interest period as determined on such day, plus 1.00%. During the continuance of certain specified events of default, at the election of Citizens, interest will accrue at a rate of 2.0% in excess of the applicable non-default rate. The 2018 Revolving Credit Facility contains a requirement that, at any point when Excess Availability (as defined in the credit agreement for the 2018 Revolving Credit Facility) is less than 10.0% of the loan cap and continuing until Excess Availability exceeds the greater of such amounts for 30 consecutive days, Vince must maintain during that time a Consolidated Fixed Charge Coverage Ratio (as defined in the credit agreement for the 2018 Revolving Credit Facility) equal to or greater than 1.0 to 1.0 measured as of the last day of each fiscal month during such period. The 2018 Revolving Credit Facility contains representations and warranties, other covenants and events of default that are customary for this type of financing, including covenants with respect to limitations on the incurrence of additional indebtedness, liens, burdensome agreements, guarantees, investments, loans, asset sales, mergers, acquisitions, prepayment of other debt, the repurchase of capital stock, transactions with affiliates, and the ability to change the nature of the Company’s business or its fiscal year. The 2018 Revolving Credit Facility generally permits dividends in the absence of any 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 for the following six months Excess Availability will be at least the greater of 20.0% of the Loan Cap and $10,000 and (ii) after giving pro forma effect to the contemplated dividend, the Consolidated Fixed Charge Coverage Ratio for the 12 months preceding such dividend will be greater than or equal to 1.0 to 1.0 (provided that the Consolidated Fixed Charge Coverage Ratio may be less than 1.0 to 1.0 if, after giving pro forma effect to the contemplated dividend, Excess Availability for the six fiscal months following the dividend is at least the greater of 25.0% of the Loan Cap and $12,500). As of February 1, 2020, the Company was in compliance with applicable covenants. On November 1, 2019, Vince, LLC entered into the First Amendment (the “First Revolver Amendment”) to the 2018 Revolving Credit Facility, which provides the borrower the ability to elect the Daily LIBOR Rate in lieu of the Base Rate to be applied to the borrowings upon applicable notice. The “Daily LIBOR Rate” means a rate equal to the Adjusted LIBOR Rate in effect on such day for deposits for a one day period, provided that, upon notice and not more than once every 90 days, such rate may be substituted for a one week or one month period for the Adjusted LIBOR Rate for a one day period. On November 4, 2019, Vince, LLC entered into the Second Amendment (the “Second Revolver Amendment”) to the credit agreement of the 2018 Revolving Credit Facility. The Second Revolver Amendment increased the aggregate commitments under the 2018 Revolving Credit Facility by $20,000 to $100,000. Pursuant to the terms of the Second Revolver Amendment, the Acquired Businesses became guarantors under the 2018 Revolving Credit Facility and jointly and severally liable for the obligations thereunder. Simultaneously, Vince, LLC entered into a Joinder Amendment to the credit agreement of the 2018 Term Loan Facility whereby the Acquired Businesses became guarantors under the 2018 Term Loan Facility and jointly and severally liable for the obligations thereunder. Subsequent to February 1, 2020, the Company entered into an amendment for the 2018 Revolving Credit Facility. See Note 15 “Subsequent Events” for additional information. As of February 1, 2020, $59,916 was available under the 2018 Revolving Credit Facility, net of the loan cap, and there were $27,723 of borrowings outstanding and $6,505 of letters of credit outstanding under the 2018 Revolving Credit Facility. The weighted average interest rate for borrowings outstanding under the 2018 Revolving Credit Facility as of February 1, 2020 was 3.3%. As of February 2, 2019, $36,850 was available under the 2018 Revolving Credit Facility, net of the loan cap, and there were $19,016 of borrowings outstanding and $6,013 of letters of credit outstanding under the 2018 Revolving Credit Facility. The weighted average interest rate for borrowings outstanding under the 2018 Revolving Credit Facility as of February 2, 2019 was 4.4%. 2013 Term Loan Facility On November 27, 2013, Vince, LLC and Vince Intermediate entered into a $175,000 senior secured term loan facility (as amended from time to time, the “2013 Term Loan Facility”) with the lenders party thereto, Bank of America, N.A. (“BofA”), as administrative agent, JP Morgan Chase Bank and Merrill Lynch, Pierce, Fenner & Smith Incorporated, as joint lead arrangers, and Cantor Fitzgerald as documentation agent. The 2013 Term Loan Facility would have matured on November 27, 2019. Vince, LLC and Vince Intermediate were borrowers and VHC was a guarantor under the 2013 Term Loan Facility. On August 21, 2018, the Company refinanced the 2013 Term Loan Facility by entering into the 2018 Term Loan Facility and the 2018 Revolving Credit Facility. All outstanding amounts under the 2013 Term Loan Facility of $29,146, including interest, were repaid in full and the 2013 Term Loan Facility was terminated. 2013 Revolving Credit Facility On November 27, 2013, Vince, LLC entered into a $50,000 senior secured revolving credit facility (as amended from time to time, the “2013 Revolving Credit Facility”) with BofA as administrative agent. Vince, LLC was the borrower and VHC and Vince Intermediate were the guarantors under the 2013 Revolving Credit Facility. On June 3, 2015, Vince, LLC entered into a first amendment to the 2013 Revolving Credit Facility, that among other things, increased the aggregate commitments under the facility from $50,000 to $80,000, subject to a loan cap which was the lesser of (i) the Borrowing Base, as defined in the loan agreement, (ii) the aggregate commitments, or (iii) $70,000 until debt obligations under the Company’s 2013 Term Loan Facility have been paid in full, and extended the maturity date from November 27, 2018 to June 3, 2020. On August 21, 2018, the Company refinanced the 2013 Revolving Credit Facility by entering into the 2018 Term Loan Facility and the 2018 Revolving Credit Facility. All outstanding amounts under the 2013 Revolving Credit Facility of $40,689, including interest, were repaid in full and the 2013 Revolving Credit Facility was terminated. Acquired Businesses Short-Term Borrowings On July 23, 2014, Parker Lifestyle, LLC, as borrower, and Sun Capital Partners V, L.P., as guarantor, entered into a Loan Authorization Agreement with BMO Harris Bank N.A., as lender, for a revolving credit facility. On December 21, 2016, that facility was amended to include Rebecca Taylor, Inc. The maximum credit line was $25,000 (the "BMO Obligations") subject to a maximum credit limit, which required that the sum of (i) the aggregate principal amounts of loans outstanding, (ii) the aggregate undrawn stated amount of letters of credit issued under the credit facility, and (iii) the aggregate amount of any unreimbursed draws under any letters of credit issued, shall not exceed the credit limit. Any letters of credit issued under the BMO Obligations credit facility were subject to the same maximum credit line. On November 3, 2019, in conjunction with the acquisition of the Acquired Businesses, $19,099, plus accrued interest, of the cash consideration was used to pay-off the outstanding debt obligation under this facility.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Feb. 01, 2020
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 6. Commitments and Contingencies Leases The Company leases its office spaces, showrooms and retail stores under operating leases which have remaining terms up to ten years, excluding renewal terms. Most of the Company’s real estate leases contain covenants that require the Company to pay real estate taxes, insurance, and other executory costs. Certain of these leases require contingent rent payments or contain kick-out clauses and/or opt-out clauses, based on the operating results of the retail operations utilizing the leased premises. Rent under leases with scheduled rent changes or lease concessions are recorded on a straight-line basis over the lease term. Rent expense under all operating leases was $29,230 and $27,746 for fiscal 2019 and fiscal 2018, respectively, which is recorded within SG&A expenses. The future minimum lease payments under operating leases at February 1, 2020 were as follows: Minimum Lease (in thousands) Payments Fiscal 2020 $ 27,472 Fiscal 2021 25,723 Fiscal 2022 23,812 Fiscal 2023 20,173 Fiscal 2024 17,038 Thereafter 19,692 Total minimum lease payments $ 133,910 Other Contractual Cash Obligations At February 1, 2020, the Company’s other contractual cash obligations of $39,709 consisted primarily of inventory purchase obligations and service contracts. Subsequent to February 1, 2020, the Company reducec certain inventory purchase obligations totaling approximately $1,900 as part of its operational adjustments in response to the COVID-19 pandemic. Litigation On September 7, 2018, a complaint was filed in the United States District Court for the Eastern District of New York by certain stockholders (collectively, the “Plaintiff”), naming the Company as well as Brendan Hoffman, the Company’s Chief Executive Officer, David Stefko, the Company’s Executive Vice President, Chief Financial Officer, one of the Company’s directors, certain of the Company’s former officers and directors, and Sun Capital Partners, Inc. and certain of its affiliates, as defendants. The complaint generally alleges that the Company and the named parties made false and/or misleading statements and/or failed to disclose matters relating to the transition of the Company’s ERP systems from Kellwood. The complaint brings causes of action for violations of Section 10(b) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”) and Rule 10b-5 promulgated under the Exchange Act against the Company and the named parties and for violations of Section 20(a) of the Exchange Act against the individual parties, Sun Capital Partners, Inc. and its affiliates. The complaint seeks unspecified monetary damages and unspecified costs and fees. On January 28, 2019, in response to our motion to dismiss the original complaint, the Plaintiff filed an amended complaint, naming the same defendants as parties and asserting the same causes of action as those stated in the original complaint. On October 4, 2019, an individual stockholder filed a complaint marked as a related suit to the amended complaint, containing substantially identical allegations and claims against the same defendant parties. The Company currently believes that the likelihood of an unfavorable judgment arising from this matter is remote based on the information currently available and that the ultimate resolution of this matter will not have a material adverse effect on the Company’s business in a future period. However, given the inherent unpredictability of litigation and the fact that this litigation is still in its very early stages, the Company is unable to predict with certainty the outcome of this litigation or reasonably estimate a possible loss or range of loss, if any, associated with this litigation at this time. In addition, the Company will be required to expend resources to defend this matter. On September 6, 2019, Vince, LLC received a favorable judgment from the second instance court in the People’s Republic of China in connection with a trademark infringement case. The judgment awarded Vince, LLC approximately $700 in damages and fees, net of applicable taxes, which was included in SG&A expense in the accompanying Consolidated Statements of Operations and Comprehensive Income (Loss). This amount was paid in full to Vince, LLC by the defendants in the case in the fourth quarter of fiscal 2019. Additionally, 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 its business. Although the outcome of such items cannot be determined with certainty,

Share-Based Compensation

Share-Based Compensation	12 Months Ended
	Feb. 01, 2020
Disclosure Of Compensation Related Costs Sharebased Payments [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. 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 cancelled 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 February 1, 2020, there were 254,206 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 vest in equal installments over a three-year period or vest in equal installments over four years, subject to the employees’ continued employment, except for RSUs issued under the exchange offer described below. On April 26, 2018, the Company commenced a tender offer to exchange certain options to purchase shares of its common stock, whether vested or unvested, from eligible employees and executive officers for replacement restricted stock units (“Replacement RSUs”) granted under the Vince 2013 Incentive Plan (the “Option Exchange”). Employees and executive officers of the Company on the date of offer commencement and those who remained an employee or executive officer of the Company through the expiration date of the offer and held at least one option as of the commencement of the offer that was granted under the Vince 2013 Incentive Plan were eligible to participate. The exchange ratio of this offer was a 1-to-1.7857 basis (one stock option exchanged for every 1.7857 Replacement RSUs). This tender offer expired on 11:59 p.m. Eastern Time on May 24, 2018 (the “Offer Expiration Date”). The Replacement RSUs were granted on the business day immediately following the Offer Expiration Date. As a result of the Option Exchange, 149,819 stock options were cancelled and 267,538 Replacement RSUs were granted with a grant date fair value of $9.15 per unit. All Replacement RSUs vest pursuant to the following schedule: 10% on April 19, 2019; 20% on April 17, 2020; 25% on April 16, 2021; and 45% on April 15, 2022, subject to the holder’s remaining continuously employed with the Company through each such applicable vesting date. Replacement RSUs have the new vesting schedule regardless of whether the surrendered eligible options were partially vested at the time it was exchanged. The purpose of this exchange was to foster retention, motivate our key contributors, and better align the interests of our employees and stockholders to maximize stockholder value. 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 Stock. During fiscal 2019 and fiscal Stock Options A summary of stock option activity for both employees and non-employees for fiscal 2019 is as follows: Stock Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term (years) Aggregate Intrinsic Value (in Outstanding at February 2, 2019 204 $ 31.71 6.7 $ — Granted — $ — Exercised — $ — Forfeited or expired (29 ) $ 38.77 Outstanding at February 1, 2020 175 $ 38.87 5.7 $ — Vested and exercisable at February 1, 2020 175 $ 38.87 5.7 $ — All outstanding shares were vested at February 1, 2020. Restricted Stock Units A summary of restricted stock unit activity for fiscal 2019 is as follows: Restricted Stock Units Weighted Average Grant Date Fair Value Non-vested restricted stock units at February 2, 2019 504,230 $ 9.19 Granted 273,483 $ 14.38 Vested (79,918 ) $ 10.19 Forfeited (17,869 ) $ 10.81 Non-vested restricted stock units at February 1, 2020 679,926 $ 11.12 The total fair value of restricted stock units vested during fiscal 2019 and fiscal 2018 was $814 and $179, respectively. At February 1, 2020, there was $5,968 of unrecognized compensation costs related to restricted stock units that will be recognized over a remaining weighted average period of 1.8 years. Share-Based Compensation Expense During fiscal 2019, the Company recognized share-based compensation expense of $2,033 and a related tax benefit of $0. During fiscal 2018, the Company recognized share-based compensation expense of $1,335 and a related tax benefit of $0.

Defined Contribution Plan

Defined Contribution Plan	12 Months Ended
	Feb. 01, 2020
Compensation And Retirement Disclosure [Abstract]
Defined Contribution Plan	Note 8. Defined Contribution Plan T he Company maintains defined contribution plans for employees who meet certain eligibility requirements. Features of these plans allow participants to contribute to a plan a percentage of their annual compensation, subject to IRS limitations. Certain plans also provide for discretionary matching contributions by the Company. The annual expense incurred by the Company for defined contribution plans was $464 and $460 in fiscal 2019 and fiscal 2018, respectively.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Feb. 01, 2020
Equity [Abstract]
Stockholders' Equity	Note 9. Stockholders’ Equity Common Stock The Company currently has authorized for issuance 100,000,000 shares of its voting common stock, par value of $0.01 per share. As of February 1, 2020 and February 2, 2019, the Company had 11,680,593 and 11,622,994 shares issued and outstanding, respectively. Dividends The Company has not paid dividends, and the Company’s current ability to pay such dividends is restricted by the terms of its debt agreements. The Company’s future dividend policy will be determined on a yearly basis and will depend on earnings, financial condition, capital requirements, and certain other factors. The Company does not expect to declare dividends with respect to its common stock in the foreseeable future.

Earnings Per Share

Earnings Per Share	12 Months Ended
	Feb. 01, 2020
Earnings Per Share [Abstract]
Earnings Per Share	Note 10. Earnings 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. The following is a reconciliation of weighted average basic shares to weighted average diluted shares outstanding: Fiscal Year 2019 2018 Weighted-average shares—basic 11,665,541 11,619,828 Effect of dilutive equity securities 263,758 — Weighted-average shares—diluted 11,929,299 11,619,828 Because the Company incurred a net loss for the fiscal year ended February 2, 2019, weighted-average basic shares and weighted-average diluted shares outstanding are equal for the period. For the fiscal years ended February 1, 2020 and February 2, 2019, 16,408 and 115,280 weighted average shares of share-based compensation, respectively, were excluded from the computation of weighted average shares for diluted earnings per share, as their effect would have been anti-dilutive.

Income Taxes

Income Taxes	12 Months Ended
	Feb. 01, 2020
Income Tax Disclosure [Abstract]
Income Taxes	Note 11. Income Taxes The provision for income taxes consisted of the following: Fiscal Year (in thousands) 2019 2018 Current: Domestic: Federal $ (130 ) $ 85 State 188 93 Foreign 40 72 Total current 98 250 Deferred: Domestic: Federal — (443 ) State — 346 Foreign — 3 Total deferred — (94 ) Total provision for income taxes $ 98 $ 156 The sources of income (loss) before provision for income taxes are from the United States, the Company’s subsidiaries in the United Kingdom and the Company’s French branch. The Company files U.S. federal income tax returns and income tax returns in various state and local jurisdictions. Current income taxes are the amounts payable under the respective tax laws and regulations on each year’s earnings. Deferred income tax assets and liabilities represent the tax effects of revenues, costs and expenses, which are recognized for tax purposes in different periods from those used for financial statement purposes. A reconciliation of the federal statutory income tax rate to the effective tax rate is as follows: Fiscal Year 2019 2018 Statutory federal rate 21.0 % 21.0 % State taxes, net of federal benefit 5.8 % (74.1 )% Non-deductible Tax Receivable Agreement adjustment (1) (38.3 )% — Valuation allowance 4.6 % (32.4 )% Return to provision adjustment 0.2 % 96.0 % Non-deductible Officers Compensation 2.1 % (10.6 )% Rate Differential on Foreign Income 0.1 % (3.0 )% Other 4.8 % (5.6 )% Total 0.3 % (8.7 )% (1) Non-deductible Tax Receivable Agreement liability revaluation in fiscal 2019 is a result of changes in levels of projected pre-tax income, as well as the acquisition of NOLs from the Acquired Businesses Deferred income tax assets and liabilities consisted of the following: February 1, February 2, (in thousands) 2020 2019 Deferred tax assets: Depreciation and amortization $ 2,063 $ 9,503 Employee related costs 2,857 2,347 Allowance for asset valuations 1,664 1,555 Accrued expenses 361 422 Lease liability 27,712 — Deferred rent — 4,098 Net operating losses 91,345 85,495 Tax credits 193 295 Other 679 1,321 Total deferred tax assets 126,874 105,036 Less: valuation allowances (100,846 ) (99,444 ) Net deferred tax assets 26,028 5,592 Deferred tax liabilities: ROU lease asset (23,630 ) — Other (2,296 ) (5,389 ) Total deferred tax liabilities (25,926 ) (5,389 ) Net deferred tax assets $ 102 $ 203 Included in: Deferred income taxes $ 102 $ 203 Net deferred tax assets $ 102 $ 203 As of February 1, 2020, the Company had a gross federal net operating loss of $334,357 (federal tax effected amount of $70,215) for federal income tax purposes that may be used to reduce future federal taxable income. The net operating losses for federal income tax purposes will expire between 2030 and 2038 for losses incurred in tax years beginning before January 1, 2018. Net operating losses incurred in tax years beginning after January 1, 2018 will have an indefinite carryforward period. As of February 1, 2020, the Company had gross state net operating loss carryforward of $496,604 (tax effected net of federal benefit of $21,115) that may be used to reduce future state taxable income. The net operating loss carryforwards for state income tax purposes expire between 2029 and 2039. As of February 1, 2020, the Company had total deferred tax assets including net operating loss carryforwards, reduced for uncertain tax positions, of $100,948, of which $77,466 and $23,490 were attributable to federal and domestic state and local jurisdictions, respectively. The valuation allowance for deferred tax assets was $100,846 at February 1, 2020, increasing $1,402 from the valuation allowance for deferred tax assets of $99,444 at February 2, 2019. During fiscal 2019, the Company maintained a full valuation allowance on its deferred tax assets as it does not believe it is more likely than not that such deferred tax assets will be recognized. Adjustments to the valuation allowance are made when there is a change in management’s assessment of the amount of deferred tax assets that are realizable. A reconciliation of the beginning and ending amount of gross unrecognized tax benefits, excluding interest and penalties, is as follows: Fiscal Year (in thousands) 2019 2018 Beginning balance $ 2,304 $ 2,349 Increases for tax positions in current year — — Increases for tax positions in prior years — — Decreases for tax positions in prior years — (45 ) Ending balance $ 2,304 $ 2,304 During the year ended February 2, 2019, the statute of limitations expired on the 2008 tax return filings which caused a reduction of the unrecognized tax position balance by $45. As of February 1, 2020 and February 2, 2019, unrecognized tax benefits in the amount of $2,304 and $2,304, respectively, would impact the Company’s effective tax rate if recognized. The statute of limitations does not begin until the net operating losses are utilized. Therefore, the unrecognized tax benefit balance will remain the same until three years after the net operating losses are used to offset taxable income. The Company includes accrued interest and penalties on underpayments of income taxes in its income tax provision. As of February 1, 2020 and February 2, 2019, the Company did not have any interest and penalties accrued on its Consolidated Balance Sheets and no related provision or benefit was recognized in each of the Company’s Consolidated Statements of Operations and Comprehensive Income (Loss) for the years ended February 1, 2020 and February 2, 2019. Interest is computed on the difference between the tax position recognized net of any unrecognized tax benefits and the amount previously taken or expected to be taken in the Company’s tax returns. With limited exceptions, the Company is no longer subject to examination for U.S. federal and state income tax for 2007 and prior.

Leases

Leases	12 Months Ended
	Feb. 01, 2020
Leases [Abstract]
Leases	Note 12. Leases During the first quarter of fiscal 2019, the Company adopted ASU No. 2016-02: “ Leases (topic 842) Leases (Topic 842): Targeted improvements. The Company elected the package of three practical expedients. As such, the Company did not reassess whether expired or existing contracts are or contain a lease and did not need to reassess the lease classifications or reassess the initial direct costs associated with expired or existing leases. The Company did not elect the hindsight practical expedient in determining the lease term and assessing the impairment of the entity’s right-of-use assets. The land easement practical expedient is not applicable to the Company. The Company determines if an arrangement is a lease at inception. The Company has operating leases for real estate (primarily retail stores, storage, and office spaces) which generally have initial terms of 10 years and cannot be extended or can be extended for one additional 5-year term, with the exception of a few recent leases which are on shorter 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 our 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 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. The Company did not elect the practical expedient to group lease and non-lease components as a single lease component for the operating leases. Operating lease 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 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. The Company does not have any finance leases. The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants. The weighted-average remaining lease term and weighted-average discount rate for our operating leases are 5.4 years and 6.9% as of February 1, 2020. Total lease cost is included in cost of sales and SG&A in the accompanying Consolidated Statement 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 our ROU asset and lease liabilities. Short term lease costs were immaterial for fiscal year ended February 1, 2020. The Company’s lease cost is comprised of the following: (in thousands) Fiscal 2019 Operating lease cost $ 25,168 Variable operating lease cost 450 Total lease cost $ 25,618 Supplemental cash flow and non-cash information related to leases is as follows: February 1, (in thousands) 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 26,416 Right-of-use assets obtained in exchange for new operating lease liabilities 20,932 Subsequent to the date of adoption, during fiscal 2019, the Company had lease modifications which changed the lease payment from fixed to variable or reduced the monthly lease payment which reduced the ROU assets and lease liabilities by $5,510 and $5,526, respectively. The future maturity of lease liabilities are as follows: February 1, (in thousands) 2020 Fiscal 2020 $ 27,472 Fiscal 2021 25,723 Fiscal 2022 23,812 Fiscal 2023 20,173 Fiscal 2024 17,038 Thereafter 19,692 Total lease payments 133,910 Less: Imputed interest (23,061 ) Total operating lease liabilities $ 110,849 The operating lease payments do not include any renewal options as such leases are not reasonably certain of being renewed as of February 1, 2020 and does not include $7,842 legally binding minimum lease payments of leases signed but not yet commenced. Under the previous lease accounting standard, future minimum lease payments due under non-cancelable operating leases would have been as follows as of February 2, 2019: February 2, (in thousands) 2019 Fiscal 2019 $ 25,764 Fiscal 2020 24,298 Fiscal 2021 22,899 Fiscal 2022 20,929 Fiscal 2023 17,023 Thereafter 25,981 Total minimum lease payments $ 136,894

Segment and Geographical Financ

Segment and Geographical Financial Information	12 Months Ended
	Feb. 01, 2020
Segment Reporting [Abstract]
Segment and Geographical Financial Information	Note 13. Segment and Geographical 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, and e-commerce platform; and • Rebecca Taylor and Parker segment—consists of the Company’s operations to distribute Rebecca Taylor and Parker brand products to high-end department and specialty stores worldwide and directly to the consumer through their own branded e-commerce platforms and Rebecca Taylor retail stores. The accounting policies of the Company’s reportable segments are consistent with those described in Note 1 “Description of Business and Summary of Significant Accounting Policies.” 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. 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 Fiscal Year 2019 Net Sales (1) $ 166,805 $ 133,412 $ 74,970 $ — $ 375,187 Income (loss) before income taxes (2) (3) (4) 55,440 10,127 (29,410 ) (5,663 ) 30,494 Depreciation & Amortization 838 3,809 2,196 2,759 9,602 Capital Expenditures 395 3,423 657 48 4,523 Total Assets 71,028 112,408 43,258 135,608 362,302 Fiscal Year 2018 Net Sales (5) $ 159,635 $ 119,316 $ 82,728 $ — $ 361,679 Income (loss) before income taxes (6) 48,078 6,442 166 (56,488 ) (1,802 ) Depreciation & Amortization 884 4,202 3,160 3,052 11,298 Capital Expenditures 194 2,785 629 91 3,699 Total Assets 67,945 40,502 62,101 126,484 297,032 (1) (2) ( 3 ) ( 4 ) (5) ( 6 ) The Company is domiciled in the U.S. and as of February 1, 2020, had no significant international subsidiaries and therefore substantially all of the Company’s sales originate in the U.S. As a result, net sales by destination are not provided. Additionally, substantially all long-lived assets, including property and equipment, are located in the U.S.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Feb. 01, 2020
Related Party Transactions [Abstract]
Related Party Transactions	Note 14. Related Party Transactions Purchase Agreement On November 4, 2019, Vince, LLC entered into the Purchase Agreement with CLG, providing for the Acquisition by Vince, LLC of 100% of the equity interests of the Acquired Businesses from CLG. The Acquisition was consummated effective on November 3, 2019. CLG is owned by affiliates of Sun Capital. Sun Capital beneficially owns approximately 73% of the Company’s common stock. The Acquisition was reviewed and approved by the Special Committee of the Company’s Board of Directors, consisting solely of directors not affiliated with Sun Capital, who was represented by independent financial and legal advisors. See Note 2 “Business Combinations” 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 NOLs 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. While the Tax Receivable Agreement is designed with the objective of causing the Company’s annual cash costs attributable to federal, state and local income taxes (without regard to the Company’s continuing 15% interest in the Pre-IPO Tax Benefits) to be the same as that which the Company would have paid had the Company not had the Pre-IPO Tax Benefits available to offset its federal, state and local taxable income, there are circumstances in which this may not be the case. In particular, the Tax Receivable Agreement provides that any payments by the Company thereunder shall not be refundable. In that regard, the payment obligations under the Tax Receivable Agreement differ from a payment of a federal income tax liability in that a tax refund would not be available to the Company under the Tax Receivable Agreement even if the Company were to incur a net operating loss for federal income tax purposes in a future tax year. Similarly, the Pre-IPO Stockholders will not reimburse the Company for any payments previously made if any tax benefits relating to such payments are subsequently disallowed, although the amount of any such tax benefits subsequently disallowed will reduce future payments (if any) otherwise owed to such Pre-IPO Stockholders. In addition, depending on the amount and timing of the Company’s future earnings (if any) and on other factors including the effect of any limitations imposed on the Company’s ability to use the Pre-IPO Tax Benefits, it is possible that all payments required under the Tax Receivable Agreement could become due within a relatively short period of time following consummation of the Company’s IPO. If the Company had not entered into the Tax Receivable Agreement, the Company would be entitled to realize the full economic benefit of the Pre-IPO Tax Benefits to the extent allowed by federal, state, and local law. The Tax Receivable Agreement is designed with the objective of causing the Company’s annual cash costs attributable to federal, state and local income taxes (without regard to the Company’s continuing 15% interest in the Pre-IPO Tax Benefits) to be the same as the Company would have paid had the Company not had the Pre-IPO Tax Benefits available to offset its federal, state and local taxable income. As a result, stockholders who purchased shares in the IPO are not entitled to the economic benefit of the Pre-IPO Tax Benefits that would have been available if the Tax Receivable Agreement were not in effect, except to the extent of the Company’s continuing 15% interest in the Pre-IPO Benefits. Additionally, the payments the Company makes to the Pre-IPO Stockholders under the Tax Receivable Agreement are not expected to give rise to any incidental tax benefits to the Company, such as deductions or an adjustment to the basis of the Company’s assets. An affiliate of Sun Capital may elect to terminate the Tax Receivable Agreement upon the occurrence of a Change of Control (as defined below). In connection with any such termination, the Company is obligated to pay the present value (calculated at a rate per annum equal to LIBOR plus 200 basis points as of such date) of all remaining Net Tax Benefit payments that would be required to be paid to the Pre-IPO Stockholders from such termination date, applying the valuation assumptions set forth in the Tax Receivable Agreement (the “Early Termination Period”). “Change of control,” as defined in the Tax Receivable Agreement shall mean an event or series of events by which (i) VHC shall cease directly or indirectly to own 100% of the capital stock of Vince, LLC; (ii) any “person” or “group” (as such terms are used in Section 13(d) and 14(d) of the Exchange Act), other than one or more permitted investors, shall be the “beneficial owner” (as defined in Rules 13d-3 and 13d-5 under the Exchange Act) of capital stock having more, directly or indirectly, than 35% of the total voting power of all outstanding capital stock of Vince Holding Corp. in the election of directors, unless at such time the permitted investors are direct or indirect “beneficial owners” (as so defined) of capital stock of Vince Holding Corp. having a greater percentage of the total voting power of all outstanding capital stock of VHC in the election of directors than that owned by each other “person” or “group” described above; (iii) for any reason whatsoever, a majority of the board of directors of VHC shall not be continuing directors; or (iv) a “Change of Control” (or comparable term) shall occur under (x) any term loan or revolving credit facility of VHC or its subsidiaries or (y) any unsecured, senior, senior subordinated or subordinated indebtedness of VHC or its subsidiaries, if, in each case, the outstanding principal amount thereof is in excess of $15,000. The Company may also terminate the Tax Receivable Agreement by paying the Early Termination Payment (as defined therein) to the Pre-IPO Stockholders. Additionally, the Tax Receivable Agreement provides that in the event that the Company breaches any material obligations under the Tax Receivable Agreement by operation of law as a result of the rejection of the Tax Receivable Agreement in a case commenced under the Bankruptcy Code, then the Early Termination Payment plus other outstanding amounts under the Tax Receivable Agreement shall become due and payable. The Tax Receivable Agreement will terminate upon the earlier of (i) the date all such tax benefits have been utilized or expired, (ii) the last day of the tax year including the tenth anniversary of the IPO Restructuring Transactions and (iii) the mutual agreement of the parties thereto, unless earlier terminated in accordance with the terms thereof. As of February 1, 2020, the Company’s total obligation under the Tax Receivable Agreement is estimated to be $2,320 which is included as Other liabilities on the Consolidated Balance Sheet. The obligation was originally recorded in connection with the IPO as an adjustment to additional paid-in capital on the Company’s Consolidated Balance Sheet. During fiscal 2019, the obligation under the Tax Receivable Agreement was adjusted primarily as a result of changes in the levels of projected pre-tax income, primarily as a result of the impact of the Acquired Businesses, as well as due to the impact of the NOLs from the Acquired Businesses . The adjustment resulted in a net decrease of $55,953 to the liability under the Tax Receivable Agreement with the corresponding adjustment accounted for within Other (income) expense, net on the Consolidated Statements of Operations and Comprehensive Income (Loss). During fiscal 2018, no adjustment was made to the obligation under the Tax Receivable Agreement. Sun Capital Consulting Agreements 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. The agreement is scheduled to terminate on November 27, 2023, the tenth anniversary of the Company’s IPO. Under the consulting agreement, the Company has no obligation to pay Sun Capital Management or any of its affiliates any consulting fees other than those which are approved by a majority of the Company’s directors that are not affiliated with Sun Capital. To the extent such fees are approved in the future, the Company will be obligated to pay such fees in addition to reimbursing Sun Capital Management or any of its affiliates that provide the Company services under the consulting agreement for all reasonable out-of-pocket fees and expenses incurred by such party in connection with the provision of consulting services under the consulting agreement and any related matters. Reimbursement of such expenses shall not be conditioned upon the approval of a majority of the Company’s directors that are not affiliated with Sun Capital Management and shall be payable in addition to any fees that such directors may approve. Neither Sun Capital Management nor any of its affiliates are liable to the Company or the Company’s affiliates, security holders or creditors for (1) any liabilities arising out of, related to, caused by, based upon or in connection with the performance of services under the consulting agreement, unless such liability is proven to have resulted directly and primarily from the willful misconduct or gross negligence of such person or (2) pursuing any outside activities or opportunities that may conflict with the Company’s best interests, which outside activities the Company consents to and approves under the consulting agreement, and which opportunities neither Sun Capital Management nor any of its affiliates will have any duty to inform the Company of. In no event will the aggregate of any liabilities of Sun Capital Management or any of its affiliates exceed the aggregate of any fees paid under the consulting agreement. In addition, the Company is required to indemnify Sun Capital Management, its affiliates and any successor by operation of law against any and all liabilities, whether or not arising out of or related to such party’s performance of services under the consulting agreement, except to the extent proven to result directly and primarily from such person’s willful misconduct or gross negligence. The Company is also required to defend such parties in any lawsuits which may be brought against such parties and advance expenses in connection therewith. In the case of affiliates of Sun Capital Management that have rights to indemnification and advancement from affiliates of Sun Capital, the Company agrees to be the indemnitor of first resort, to be liable for the full amounts of payments of indemnification required by any organizational document of such entity or any agreement to which such entity is a party, and that the Company will not make any claims against any affiliates of Sun Capital Partners for contribution, subrogation, exoneration or reimbursement for which they are liable under any organizational documents or agreement. Sun Capital Management may, in its sole discretion, elect to terminate the consulting agreement at any time. The Company may elect to terminate the consulting agreement if SCSF Cardinal, Sun Cardinal, or any of their respective affiliates’ aggregate ownership of the Company’s equity securities falls below 30%. As of December 21, 2016, CLG entered into an Amended and Restated Consulting Agreement with Sun Capital Management for a period of 10 years with automatic one-year extensions thereafter. This agreement maintained the provision of substantially all consulting and advisory services by Sun Capital Management and restated the annual management fee payable by CLG between $550 and $650 per year in quarterly installments. This fee was computed on a sliding scale based on annual EBITDA performance. Additionally, upon the consummation of certain corporate events involving the Company, CLG was required to pay Sun Capital Partners Management V, LLC, a transaction fee in an amount equal to 1% of the aggregate consideration paid to or by CLG, subject to certain caps as specified in the agreement. Simultaneous with the Purchase Agreement, CLG’s Amended and Restated Consulting Agreement with Sun Capital Management was terminated. During fiscal 2019 and fiscal 2018, the Company incurred expenses of $367 and $627, respectively, under the Sun Capital Consulting Agreements. Security Service Agreement The Company has been a party to a master services agreement, and various statements of work issued pursuant thereto (collectively, the “Security Service Agreement”), with SOS Security, LLC (“SOS”), relating to permanent and temporary security services and loss prevention solutions for the Company’s retail operations, since 2016. On April 30, 2019, all outstanding interests of SOS were acquired by the affiliates of Sun Capital Partners, Inc. (collectively, “Sun Capital”). Sun Capital subsequently signed a definitive agreement to sell SOS in November 2019. The sale was completed on December 31, 2019. During fiscal 2019, the Company incurred expenses of $170 under the Security Service Agreement. Indemnification Agreements The Company has entered into indemnification agreements with each of its executive officers and directors. The indemnification agreements provide the executive officers and directors with contractual rights to indemnification, expense advancement and reimbursement, to the fullest extent permitted under the Delaware General Corporation Law. Amended and Restated Certificate of Incorporation The Company’s amended and restated certificate of incorporation provides that for so long as affiliates of Sun Capital own 30% or more of the Company’s outstanding shares of common stock, Sun Cardinal, a Sun Capital affiliate, has the right to designate a majority of the Company’s board of directors. For so long as Sun Cardinal has the right to designate a majority of the Company’s board of directors, the directors designated by Sun Cardinal may constitute a majority of each committee of the Company’s board of directors (other than the Audit Committee), and the chairman of each of the committees (other than the Audit Committee) may be a director serving on the committee who is selected by affiliates of Sun Capital, provided that, at such time as the Company is not a “controlled company” under the NYSE corporate governance standards, the Company’s committee membership will comply with all applicable requirements of those standards and a majority of the Company’s board of directors will be “independent directors,” as defined under the rules of the NYSE, subject to any applicable phase in requirements.

Subsequent Events

Subsequent Events	12 Months Ended
	Feb. 01, 2020
Subsequent Events [Abstract]
Subsequent Events	Note 15. Subsequent Events Recent Developments The spread of COVID-19, which was declared a pandemic by the World Health Organization in March 2020, has caused state and municipal public officials to mandate jurisdiction-wide curfews, including “shelter-in-place” and closures of most non-essential businesses as well as other measures to mitigate the spread of the virus. While we continue to serve our customers through our online e-commerce websites, we were forced to shut down all of our domestic and international retail locations alongside other retailers, including our wholesale partners, which has resulted in a sharp decline in our revenue and ability to generate cash flows from operations. Although certain jurisdictions have since loosened the restrictive orders and a limited number of our retail stores have re-opened, the extent of the negative impact of COVID-19 on our operations remains uncertain and potentially wide-spread. In light of the COVID-19 pandemic, we have taken various measures to improve our liquidity as described below. Based on these measures and 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. In response to the COVID-19 pandemic, we have implemented, and continue to implement various measures including: • entering into amendments to our 2018 Term Loan Facility as well as our 2018 Revolving Credit Facility to provide additional liquidity and amend certain financial covenants to allow increased operational flexibility (See below for further details on these amendments); • furloughing all of our retail store associates as well as a significant portion of our corporate associates; • temporarily reducing retained employee salaries and board retainer fees; • engaging in active discussions with landlords to address the current operating environment, while reopening a limited number of stores in accordance with the applicable regulations; • executing other operational initiatives to carefully manage our investments across all key areas, including aligning inventory levels with anticipated demand and reevaluating non-critical capital build-out and other investments and activities; and • streamlining our expense structure in all areas such as marketing, distribution, and product development to align with the business environment and sales opportunities. In addition, affiliates of Sun Capital, who own approximately 72% of the outstanding shares of the Company’s common stock, as of the date these financial statements are issued, (see Note 14 “Related Party Transactions” for further discussion regarding our relationship with Sun Capital) have committed through June 15, 2021 to provide financial support to the Company of up to $8,000 upon the occurrence of certain events and conditions. We believe the Company’s liquidity is further supported by the amended terms of our credit facilities combined with anticipated receipts from our e-commerce and wholesale businesses and on a limited basis, from our reopened retail stores, which we project to primarily occur over the next several months, as well as the disciplined management of the Company’s operating expenses based on the operational measures described above. COVID-19 pandemic remains highly volatile and continues to evolve on a daily basis, which could negatively affect the outcome of the measures intended to address its impact and/or our current expectations of the Company’s future business performance. Factors such as continued temporary closures and/or reclosures of our stores, distribution centers and corporate facilities as well as those of our wholesale partners; declines and changes in consumer behavior including traffic, spending and demand and resulting build-up of excess inventory; supply chain disruptions; our and our business partners’ ability to access capital sources and maintain compliance with credit facilities; as well as our ability to collect receivables and diversion of corporate resources from key business activities and compliance efforts could continue to adversely affect the Company’s business, financial condition, cash flow, liquidity and results of operations. Amendments to 2018 Term Loan Facility On March 30, 2020, Vince, LLC entered into the Limited Waiver and Amendment (the “Second Term Loan Amendment”) to the 2018 Term Loan Facility. The Second Term Loan Amendment postpones the amortization payment due on April 1, 2020, with 50% of such payment to be paid on July 1, 2020 and the remainder to be paid on October 1, 2020 and modifies certain reporting obligations. On June 8, 2020, Vince, LLC entered into the Third Amendment (the “Third Term Loan Amendment”) to the 2018 Term Loan Facility. The Third Term Loan Amendment, among others, (i) temporarily suspends the Consolidated Fixed Charge Coverage Ratio covenant through the delivery of a compliance certificate relating to the fiscal quarter ended July 31, 2021 (such period, the “Extended Accommodation Period”); (ii) requires Vince, LLC to maintain Fixed Charge Coverage Ratio of 1.0 to 1.0 in the event the excess availability under the 2018 Revolving Credit Facility is less than (x) $10,000 between September 6, 2020 and January 9, 2021 and (y) $12,500 between January 10, 2021 and January 31, 2021 and (z) $15,000 during all other times during the Extended Accommodation Period; (ii) revises the Fixed Charge Coverage Ratio required to be maintained following the Extended Accommodation Period (commencing with the fiscal month ending July 31, 2021) to be 1.50 to 1.0 for the fiscal quarter ending July 31, 2021 and 1.75 to 1.0 for each fiscal quarter thereafter; (iii) waives the amortization payments due on July 1, 2020 and October 1, 2020 (including the amortization payment due on April 1, 2020 that was previously deferred under the Second Term Loan Amendment); (iv) for any fiscal four quarter period ending prior to or on October 30, 2020, increasing the cap on certain items eligible to be added back to Consolidated EBITDA to 27.5% from 22.5%; and (iv) during the Extended Accommodation Period, allows Vince, LLC to cure any default under the applicable Fixed Charge Coverage Ratio covenant by including any amount provided by equity or subordinated debt (which amount shall be at least $1,000) in the calculation of excess availability under the 2018 Revolving Credit Facility so that the excess availability is above the applicable threshold described above. The Third Term Loan Amendment also (a) waives certain events of default; (b) temporarily revises the applicable margin to be 9.0% for one year after the Third Term Loan Amendment effective date (2.0% of which is to be accrued but not payable in cash until the first anniversary of the Third Term Loan Amendment effective date) Amendments to 2018 Revolving Credit Facility On June 8, 2020, Vince, LLC entered into the Third Amendment ( the “Third Revolver Amendment” The Third Revolver Amendment also (a) waives events of default; (b) temporarily increases the applicable margin on all borrowings of revolving loans by 0.75% per annum during the Accommodation Period and increases the LIBOR floor from 0% to 1.0%; (c) eliminates Vince LLC’s and any loan party’s ability to designate subsidiaries as unrestricted and to make certain payments, restricted payments and investments during the Extended Accommodation Period; (d) temporarily suspends the Fixed Charge Coverage Ratio covenant through the Extended Accommodation Period; (e) requires Vince, LLC to maintain a Fixed Charge Coverage Ratio of 1.0 to 1.0 in the event the excess availability under the 2018 Revolving Credit Facility is less than (x) $10,000 between September 6, 2020 and January 9, 2021, (y) $12,500 between January 10, 2021 and January 31, 2021 and (z) $15,000 at all other times during the Extended Accommodation Period; (f) imposes a requirement (y) to pay down the 2018 Revolving Loan Facility to the extent cash on hand exceeds $5,000 on the last day of each week and (z) that, after giving effect to any borrowing thereunder, Vince, LLC may have no more than $5,000 of cash on hand; (g) permits Vince, LLC to incur up to $8,000 of additional secured debt (in addition to any interest accrued or paid in kind), to the extent subordinated to the 2018 Revolving Credit Facility on terms reasonably acceptable to Citizens; (h) establishes a method for imposing a successor reference rate if LIBOR should become unavailable, (i) extends the delivery periods for (x) annual financial statements for the fiscal year ended February 1, 2020 to June 15, 2020 and (y) quarterly financial statements for the fiscal quarters ended May 2, 2020 and ending August 1, 2020 to July 31, 2020 and October 29, 2020, respectively, and (j) grants ongoing relief through September 30, 2020 with respect to certain covenants regarding the payment of lease obligations.

Schedule II Valuation and Quali

Schedule II Valuation and Qualifying Accounts	12 Months Ended
	Feb. 01, 2020
Valuation And Qualifying Accounts [Abstract]
Schedule II Valuation and Qualifying Accounts	VALUATION AND QUALIFYING ACCOUNTS (In thousands) Beginning of Period Expense Charges, net of Reversals Deductions and Write-offs, net of Recoveries End of Period Sales Allowances Fiscal 2019 $ (13,756 ) (74,103 ) 74,125 (13,734 ) Fiscal 2018 (22,974 ) (67,055 ) 76,273 (13,756 ) Allowance for Doubtful Accounts Fiscal 2019 (509 ) 51 74 (384 ) Fiscal 2018 (1,038 ) (13 ) 542 (509 ) Valuation Allowances on Deferred Income Taxes Fiscal 2019 (99,444 ) (1,402 ) — (100,846 ) Fiscal 2018 (98,017 ) (1,427 ) — (99,444 )

Description of Business and S_2

Description of Business and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Feb. 01, 2020
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Description of Business	(A) Description of Business
Basis of Presentation	(B) Basis of Presentation The consolidated financial statements include the Company’s accounts and the accounts of the Company’s wholly-owned subsidiaries as of February 1, 2020. All intercompany accounts and transactions have been eliminated in consolidation. In the opinion of management, the financial statements contain all adjustments (consisting solely of normal recurring adjustments) and disclosures necessary for a fair statement. As noted above, the Company’s audited financial statements for the fiscal year ended February 2, 2019, as set forth in the 2018 Annual Report on Form 10-K now reflect the retrospective combination of the entities as if the combination had been in effect since inception of common control. See Note 2 “Business Combinations” for further information.
Fiscal Year	(C) Fiscal Year • References to “fiscal year 2019” or “fiscal 2019” refer to the fiscal year ended February 1, 2020; and • References to “fiscal year 2018” or “fiscal 2018” refer to the fiscal year ended February 2, 2019. Fiscal years 2019 and 2018 consisted of a 52-week period.
Sources and Uses of Liquidity	(D) Sources and Uses of Liquidity
Use of Estimates	(E) Use of Estimates Significant estimates inherent in the preparation of the consolidated financial statements include accounts receivable allowances, customer returns, the net realizable value of inventory, reserves for contingencies, useful lives and impairments of long-lived tangible and intangible assets, the impact of COVID-19 in evaluating the Company’s sources and uses of liquidity, Tax Receivable Agreement obligation, and accounting for income taxes, among others.
Cash and cash equivalents	(F) Cash and cash equivalents
Accounts Receivable and Concentration of Credit Risk	(G) Accounts Receivable and Concentration of Credit Risk Accounts receivable are recorded net of allowances including expected future chargebacks from wholesale partners and estimated margin support. It is the nature of the apparel and fashion industry that suppliers similar to the Company face significant pressure from customers in the retail industry to provide allowances to compensate for wholesale partner margin shortfalls. This pressure often takes the form of customers requiring the Company to provide price concessions on prior shipments as a prerequisite for obtaining future orders. Pressure for these concessions is largely determined by overall retail sales performance and, more specifically, the performance of the Company’s products at retail. To the extent the Company’s wholesale partners have more of the Company’s goods on hand at the end of the season, there will be greater pressure for the Company to grant markdown concessions on prior shipments. Accounts receivable balances are reported net of expected allowances for these matters based on the historical level of concessions required and estimates of the level of markdowns and allowances that will be required in the coming season. The Company evaluates the allowance balances on a continual basis and adjusts them as necessary to reflect changes in anticipated allowance activity. The Company also provides an allowance for sales returns based on known trends and historical return rates. In fiscal 2019, sales to one wholesale partner accounted for more than ten percent of the Company’s net sales. These sales represented 22% of fiscal 2019 net sales. In fiscal 2018, sales to one wholesale partner accounted for more than ten percent of the Company’s net sales. These sales represented 22% of fiscal 2018 net sales. Three wholesale partners each represented greater than ten percent of the Company’s gross accounts receivable balance as of February 1, 2020, with a corresponding aggregate total of 60% of such balance. Four wholesale partners each represented greater than ten percent of the Company’s gross accounts receivable balance as of February 2, 2019, with a corresponding aggregate total of 72% of such balance.
Inventories	(H) Inventories The Company has two major suppliers that accounted for approximately 34% of inventory purchases for fiscal 2019. Amounts due to these suppliers was $3,173 included in accounts payable in the consolidated balance sheet as of February 1, 2020. The Company had two major suppliers that accounted for approximately 26% of inventory purchases for fiscal 2018. Amounts due to these suppliers was $3,968 included in accounts payable in the consolidated balance sheet as of February 2, 2019.
Property and Equipment	(I) Property and Equipment February 1, February 2, (in thousands) 2020 2019 Leasehold improvements $ 43,075 $ 41,705 Furniture, fixtures and equipment 14,565 13,777 Capitalized software 12,516 12,048 Construction in process 905 362 Total property and equipment 71,061 67,892 Less: accumulated depreciation (45,787 ) (38,575 ) Property and equipment, net $ 25,274 $ 29,317 Depreciation expense was $7,886 and $8,601 for fiscal 2019 and fiscal 2018, respectively.
Impairment of Long-lived Assets	(J) Impairment of Long-lived Assets During fiscal 2019, the Company recorded non-cash asset impairment charges of $818, within SG&A expenses on the Consolidated Statements of Operations and Comprehensive Income (Loss), related to the impairment of certain retail stores as the carrying values were determined not to be recoverable. The impairment charge consisted of $641 related to property and equipment and $177 related to operating lease right-of-use assets. The carrying amounts of these assets were adjusted to their estimated fair values. Additionally, during the second quarter of fiscal 2019, the Company identified facts and circumstances that indicated that the net book value of finite-lived intangible assets associated with Rebecca Taylor and Parker may not be recoverable, resulting in the determination that a triggering event had occurred. The Company recorded a non-cash asset impairment charge of $6,115 related to the Rebecca Taylor and Parker customer relationships within Impairment of goodwill and intangible assets on the Consolidated Statements of Operations and Comprehensive Income (Loss), as the Company had determined that the fair value of these customer relationships was $0. Significant assumptions utilized in these analyses included projected revenue growth rates and discount rates. During fiscal 2018, the Company recorded non-cash asset impairment charges of $1,684 within SG&A expenses on the Consolidated Statements of Operations and Comprehensive Income (Loss), related to the impairment of property and equipment for certain retail stores as the carrying values were determined not to be recoverable. The carrying amounts of these assets were adjusted to their estimated fair values.
Goodwill and Other Intangible Assets	(K) Goodwill and Other Intangible Assets Goodwill is not allocated to the Company’s operating segments in the measure of segment assets regularly reported to and used by management, however goodwill is allocated to operating segments (goodwill reporting units) for the purpose of the annual impairment test for goodwill. Goodwill represents the excess of the cost of acquired businesses over the fair market value of the identifiable net assets. The indefinite-lived intangible assets are the Vince tradename and the Rebecca Taylor tradename. An entity may elect to perform a qualitative impairment assessment for goodwill and indefinite-lived intangible assets. If adverse qualitative trends are identified during the qualitative assessment that indicate that it is more likely than not that the fair value of a reporting unit or indefinite-lived intangible asset is less than its carrying amount, a quantitative impairment test is required. “Step one” of the quantitative impairment test for goodwill requires an entity to determine the fair value of each reporting unit and compare such fair value to the respective carrying amount. If the estimated fair value of the reporting unit exceeds the carrying value of the net assets assigned to that reporting unit, goodwill is not impaired, and the Company is not required to perform further testing. If the carrying amount of the reporting unit exceeds its estimated fair value, an impairment loss is recorded for the amount by which a reporting unit’s carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. The Company estimates the fair value of the tradename intangible assets using a discounted cash flow valuation analysis, which is based on the “relief from royalty” methodology. This methodology assumes that in lieu of ownership, a third party would be willing to pay a royalty in order to exploit the related benefits of these types of assets. The relief from royalty approach is dependent on a number of factors, including estimates of future growth, royalty rates in the category of intellectual property, discount rates and other variables. The Company bases its fair value estimates on assumptions it believes to be reasonable, but which are unpredictable and inherently uncertain. Actual future results may differ from those estimates. The Company recognizes an impairment loss when the estimated fair value of the tradename intangible asset is less than the carrying value. An entity may pass on performing the qualitative assessment for a reporting unit or indefinite-lived intangible asset and directly perform the quantitative assessment. This determination can be made on an asset by asset basis, and an entity may resume performing a qualitative assessment in subsequent periods. During the second quarter of fiscal 2019, the Company identified facts and circumstances that indicated that the fair value of goodwill associated with Rebecca Taylor and Parker, the Rebecca Taylor tradename and the Parker tradename may not be recoverable, resulting in the determination that a triggering event had occurred. Because of decreases in projected revenues and declines in margins due to increases of aged inventory related to the Rebecca Taylor and Parker brands that were considered other than temporary, the Company performed a quantitative assessment on goodwill and these indefinite-lived intangible assets. The Company estimated the fair value of the Rebecca Taylor and Parker tradename intangible assets using the relief from royalty methodology and determined that the fair value of the Rebecca Taylor and Parker tradenames were below their carrying amounts. Accordingly, the Company recorded an impairment charge for the Rebecca Taylor and Parker tradename intangible assets of $11,247, which was recorded within Impairment of goodwill and intangible assets on the Consolidated Statements of Operations and Comprehensive Income (Loss) in fiscal 2019. Significant assumptions utilized in these analyses included projected revenue growth rates, royalty rates and discount rates. A quantitative impairment test on the goodwill allocated to the Rebecca Taylor and Parker reporting unit determined that the fair value was below the carrying value. The Company estimated the fair value using the income valuation approach. “Step one” of the assessment determined that the fair value was below the carrying amount by $2,129, and as a result the Company recorded a goodwill impairment charge of $2,129 within Impairment of goodwill and intangible assets on the Consolidated Statements of Operations and Comprehensive Income (Loss) in fiscal 2019. Determining the fair value of goodwill and other intangible assets is judgmental in nature and requires the use of significant estimates and assumptions, including revenue growth rates and operating margins, discount rates and future market conditions, among others. It is possible that estimates of future operating results could change adversely and impact the evaluation of the recoverability of the carrying value of goodwill and intangible assets and that the effect of such changes could be material. In accordance with Accounting Standards Codification (“ASC”) 350, indefinite-lived intangibles should be reassessed each reporting period to determine whether events or circumstances continue to support an indefinite life. Based on the impairment charge calculated, the Company determined that the indefinite life classification was no longer appropriate for the Parker tradename. Accordingly, the Company determined a 10-year useful life was more appropriate and began amortizing the Parker tradename as of the beginning of the third quarter of fiscal 2019. The remaining definite-lived intangible assets are comprised of customer relationships and are being amortized on a straight-line basis over their useful lives of 20 years. In both fiscal 2019 and fiscal 2018, the Company performed its annual impairment test during the fourth quarter. The Company elected to perform a qualitative impairment test on goodwill allocated to the Company’s Vince Wholesale reporting unit and concluded that it was more likely than not that the fair value of the Company’s Vince Wholesale reporting unit exceeded its carrying value and was not impaired. Goodwill was $41,435 as of February 1, 2020 and February 2, 2019. The Company also elected to perform a qualitative impairment test on its Vince tradename intangible asset and concluded that it is more likely than not that the fair value of the Company’s Vince tradename intangible asset exceeds its carrying value and the Vince tradename intangible asset is not impaired. There was no additional impairment as part of the annual impairment test for Rebecca Taylor tradename. Tradename intangible assets were $76,730 and $88,006 as of February 1, 2020 and February 2, 2019 respectively, which is included within Intangible assets, net in our consolidated balance sheets. See Note 3 “Goodwill and Intangible Assets” for more information on the details surrounding goodwill and intangible assets.
Deferred Financing Costs	(L) Deferred Financing Costs
Leases	(M) Leases which generally have initial terms of 10 years and cannot be extended or can be extended for one additional 5-year term, with the exception of a few recent leases which are on shorter 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 Operating lease right-of-use (“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 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.
Revenue Recognition	(N) Revenue Recognition 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 it operates. As of February 1, 2020 and February 2, 2019, the contract liability was $1,585 and $1,428, respectively. In fiscal 2019, the Company recognized $303 of revenue that was previously included in the contract liability as of February 2, 2019. Amounts billed to customers for shipping and handling costs are not material. Such shipping and handling costs are accounted for as a fulfillment cost and are included in cost of products sold. Sales taxes that are collected by the Company from a customer are excluded from revenue. Sales are measured as the amount of consideration the Company expects to receive in exchange for transferring goods, which includes estimates for variable consideration. Variable consideration mainly includes discounts, chargebacks, markdown allowances, cooperative advertising programs, and sales returns. Estimated amounts of discounts, chargebacks, markdown allowances, cooperative advertising programs, and sales returns are accounted for as reductions of sales when the associated sale occurs. These estimated amounts are adjusted periodically based on changes in facts and circumstances when the changes become known. On the Company’s consolidated balance sheet, reserves for sales returns are included within other accrued liabilities, and the value of inventory associated with reserves for sales returns are included in prepaid expenses and other current assets. The Company continues to estimate the amount of sales returns based on known trends and historical return rates.
Cost of Products Sold	(O) Cost of Products Sold • the cost of purchased merchandise, including raw materials; • the cost of inbound transportation, including freight; • the cost of the Company’s production and sourcing departments; • other processing costs associated with acquiring and preparing the inventory for sale; and • shrink and valuation reserves.
Marketing and Advertising	(P) Marketing and Advertising
Share-Based Compensation	(Q) Share-Based Compensation:
Income Taxes	(R) Income Taxes The Company assesses the likelihood of the realization of deferred tax assets and adjusts the carrying amount of these deferred tax assets by a valuation allowance to the extent the Company believes it more likely than not that all or a portion of the deferred tax assets will not be realized. Many factors are considered when assessing the likelihood of future realization of deferred tax assets, including recent earnings results within taxing jurisdictions, expectations of future taxable income, the carryforward periods available and other relevant factors. Changes in the required valuation allowance are recorded in income in the period such determination is made.
Earnings Per Share	(S) Earnings Per Share
Recent Accounting Pronouncements	(T) 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 Leases (Topic 842) “Leases (Topic 842): Targeted improvements” See Note 12. “Leases” for additional details. Recently Issued Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13: " Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments" In August 2018, the FASB issued ASU 2018-15: “Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract”. The ASU is intended to align the requirements for capitalization of implementation costs incurred in a cloud computing arrangement that is a service contract with the existing guidance for internal-use software. This guidance is effective for fiscal years and interim periods within those years beginning after December 15, 2019. The guidance provides flexibility in adoption, allowing for either retrospective adjustment or prospective adjustment for all implementation costs incurred after the date of adoption. We do not expect that the adoption of this ASU will have a material impact on our Consolidated Financial Statements. In December 2019, the FASB issued ASU 2019-12: “Income Taxes (ASC 740): Simplifying the Accounting for Income Taxes.” The guidance simplifies the approach for intraperiod tax allocations, the methodology for calculating income taxes in an interim period, and the recognition of deferred tax liabilities for outside basis differences. The guidance also clarifies and simplifies other areas of ASC 740. This ASU is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020. Early adoption is permitted. Management is currently evaluating the impact of this ASU on the consolidated financial statements.

Description of Business and S_3

Description of Business and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Feb. 01, 2020
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Schedule of Property and Equipment	Property and equipment consisted of the following: February 1, February 2, (in thousands) 2020 2019 Leasehold improvements $ 43,075 $ 41,705 Furniture, fixtures and equipment 14,565 13,777 Capitalized software 12,516 12,048 Construction in process 905 362 Total property and equipment 71,061 67,892 Less: accumulated depreciation (45,787 ) (38,575 ) Property and equipment, net $ 25,274 $ 29,317

Business Combinations (Tables)

Business Combinations (Tables)	12 Months Ended
	Feb. 01, 2020
Business Combinations [Abstract]
Schedule of Impact of Change in Reporting Entity on Results of Operations	The following table provides the impact of the change in reporting entity on our results of operations for fiscal 2018: Fiscal Year (in thousands) 2018 Income (loss) from operations $ 1,218 Net (loss) income 64 Other comprehensive income (18 ) Earnings (loss) per share: Basic (loss) earnings per share $ — Diluted (loss) earnings per share $ —

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Feb. 01, 2020
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 Direct-to-consumer Rebecca Taylor and Parker Total Net Goodwill Balance as of February 2, 2019 $ 41,435 $ — $ 2,129 $ 43,564 Impairment charges — — (2,129 ) (2,129 ) Balance as of February 1, 2020 $ 41,435 $ — $ — $ 41,435
Summary of Identifiable Intangible Assets	The following tables present a summary of identifiable intangible assets: (in thousands) Gross Amount Accumulated Amortization Accumulated Impairments Net Book Value Balance as of February 1, 2020 Amortizable intangible assets: Customer relationships $ 31,355 $ (20,437 ) $ (6,115 ) $ 4,803 Tradename 13,100 (29 ) (12,527 ) 544 Indefinite-lived intangible asset: Tradename 110,986 — (34,800 ) 76,186 Total intangible assets $ 155,441 $ (20,466 ) $ (53,442 ) $ 81,533 (in thousands) Gross Amount Accumulated Amortization Accumulated Impairments Net Book Value Balance as of February 2, 2019 Amortizable intangible assets: Customer relationships $ 31,355 $ (18,870 ) $ — $ 12,485 Indefinite-lived intangible asset: Tradename 124,086 — (36,080 ) 88,006 Total intangible assets $ 155,441 $ (18,870 ) $ (36,080 ) $ 100,491
Schedule of Expected Amortization Expense for Identifiable Intangible Assets	Amortization of identifiable intangible assets was $1,596 and $2,536 for fiscal 2019 and fiscal 2018, respectively, which is included in SG&A expenses on the Consolidated Statements of Operations and Comprehensive Income (Loss). Amortization expense for each of the fiscal years 2020 to 2024 is expected to be as follows: Future (in thousands) Amortization 2020 $ 655 2021 655 2022 655 2023 655 2024 655 Total next 5 fiscal years $ 3,275

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Feb. 01, 2020
Fair Value Disclosures [Abstract]
Summary of Non-Financial Assets Measured at Fair Value on Nonrecurring Basis	The following tables present the non-financial assets the Company measured at fair value on a non-recurring basis in fiscal 2019 and fiscal 2018, based on such fair value hierarchy: Net Carrying Value as of Fair Value Measured and Recorded at Reporting Date Using: Total Losses - Year Ended (in thousands) February 1, 2020 Level 1 Level 2 Level 3 February 1, 2020 Property and equipment $ — $ — $ — $ — $ 641 (1) Goodwill — — — — 2,129 (2) Tradenames - Indefinite-lived 5,086 — — 5,086 3,550 (2) Tradenames - Definite-lived 544 — — 544 7,697 (2) Customer Lists — — — — 6,115 (2) ROU Assets 788 — — 788 177 (1) Net Carrying Value as of Fair Value Measured and Recorded at Reporting Date Using: Total Losses - Year Ended (in thousands) February 2, 2019 Level 1 Level 2 Level 3 February 2, 2019 Property and equipment $ 56 $ — $ — $ 56 $ 1,684 (1) (1) (2)

Long-Term Debt and Financing _2

Long-Term Debt and Financing Arrangements (Tables)	12 Months Ended
	Feb. 01, 2020
Summary of Debt Obligations	Debt obligations consisted of the following: February 1, February 2, (in thousands) 2020 2019 Short-term borrowings: Acquired Businesses Short Term Borrowings $ — $ 17,649 Total short-term borrowings $ — $ 17,649 Long-term debt: Term Loan Facilities $ 24,750 $ 27,500 Revolving Credit Facilities 27,723 19,016 Total debt principal 52,473 46,516 Less: current portion of long-term debt 2,750 2,750 Less: deferred financing costs 1,043 1,426 Total long-term debt $ 48,680 $ 42,340
2018 Term Loan Facility [Member]
Schedule of Maturities of Term Loan Facility	Scheduled maturities of the 2018 Term Loan Facility are as follows: 2018 Term Loan (in thousands) Maturities Fiscal 2020 $ 2,750 Fiscal 2021 2,750 Fiscal 2022 2,750 Fiscal 2023 16,500 Total $ 24,750

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Feb. 01, 2020
Commitments And Contingencies Disclosure [Abstract]
Future Minimum Lease Payments under Operating Leases	The future minimum lease payments under operating leases at February 1, 2020 were as follows: Minimum Lease (in thousands) Payments Fiscal 2020 $ 27,472 Fiscal 2021 25,723 Fiscal 2022 23,812 Fiscal 2023 20,173 Fiscal 2024 17,038 Thereafter 19,692 Total minimum lease payments $ 133,910 The future maturity of lease liabilities are as follows: February 1, (in thousands) 2020 Fiscal 2020 $ 27,472 Fiscal 2021 25,723 Fiscal 2022 23,812 Fiscal 2023 20,173 Fiscal 2024 17,038 Thereafter 19,692 Total lease payments 133,910 Less: Imputed interest (23,061 ) Total operating lease liabilities $ 110,849

Share-Based Compensation (Table

Share-Based Compensation (Tables)	12 Months Ended
	Feb. 01, 2020
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Summary of Stock Option Activity for Both Employees and Non-employees	A summary of stock option activity for both employees and non-employees for fiscal 2019 is as follows: Stock Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term (years) Aggregate Intrinsic Value (in Outstanding at February 2, 2019 204 $ 31.71 6.7 $ — Granted — $ — Exercised — $ — Forfeited or expired (29 ) $ 38.77 Outstanding at February 1, 2020 175 $ 38.87 5.7 $ — Vested and exercisable at February 1, 2020 175 $ 38.87 5.7 $ —
Schedule of Restricted Stock Units Activity	A summary of restricted stock unit activity for fiscal 2019 is as follows: Restricted Stock Units Weighted Average Grant Date Fair Value Non-vested restricted stock units at February 2, 2019 504,230 $ 9.19 Granted 273,483 $ 14.38 Vested (79,918 ) $ 10.19 Forfeited (17,869 ) $ 10.81 Non-vested restricted stock units at February 1, 2020 679,926 $ 11.12

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Feb. 01, 2020
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: Fiscal Year 2019 2018 Weighted-average shares—basic 11,665,541 11,619,828 Effect of dilutive equity securities 263,758 — Weighted-average shares—diluted 11,929,299 11,619,828

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Feb. 01, 2020
Income Tax Disclosure [Abstract]
Schedule of Provision for Income Taxes	The provision for income taxes consisted of the following: Fiscal Year (in thousands) 2019 2018 Current: Domestic: Federal $ (130 ) $ 85 State 188 93 Foreign 40 72 Total current 98 250 Deferred: Domestic: Federal — (443 ) State — 346 Foreign — 3 Total deferred — (94 ) Total provision for income taxes $ 98 $ 156
Schedule of Reconciliation of Federal Statutory Income Tax Rate to Effective Tax Rate	A reconciliation of the federal statutory income tax rate to the effective tax rate is as follows: Fiscal Year 2019 2018 Statutory federal rate 21.0 % 21.0 % State taxes, net of federal benefit 5.8 % (74.1 )% Non-deductible Tax Receivable Agreement adjustment (1) (38.3 )% — Valuation allowance 4.6 % (32.4 )% Return to provision adjustment 0.2 % 96.0 % Non-deductible Officers Compensation 2.1 % (10.6 )% Rate Differential on Foreign Income 0.1 % (3.0 )% Other 4.8 % (5.6 )% Total 0.3 % (8.7 )% (1) Non-deductible Tax Receivable Agreement liability revaluation in fiscal 2019 is a result of changes in levels of projected pre-tax income, as well as the acquisition of NOLs from the Acquired Businesses
Schedule of Deferred Income Tax Assets and Liabilities	Deferred income tax assets and liabilities consisted of the following: February 1, February 2, (in thousands) 2020 2019 Deferred tax assets: Depreciation and amortization $ 2,063 $ 9,503 Employee related costs 2,857 2,347 Allowance for asset valuations 1,664 1,555 Accrued expenses 361 422 Lease liability 27,712 — Deferred rent — 4,098 Net operating losses 91,345 85,495 Tax credits 193 295 Other 679 1,321 Total deferred tax assets 126,874 105,036 Less: valuation allowances (100,846 ) (99,444 ) Net deferred tax assets 26,028 5,592 Deferred tax liabilities: ROU lease asset (23,630 ) — Other (2,296 ) (5,389 ) Total deferred tax liabilities (25,926 ) (5,389 ) Net deferred tax assets $ 102 $ 203 Included in: Deferred income taxes $ 102 $ 203 Net deferred tax assets $ 102 $ 203
Reconciliation of Beginning and Ending Amount of Gross Unrecognized Tax Benefits, Excluding Interest and Penalties	A reconciliation of the beginning and ending amount of gross unrecognized tax benefits, excluding interest and penalties, is as follows: Fiscal Year (in thousands) 2019 2018 Beginning balance $ 2,304 $ 2,349 Increases for tax positions in current year — — Increases for tax positions in prior years — — Decreases for tax positions in prior years — (45 ) Ending balance $ 2,304 $ 2,304

Leases (Tables)

Leases (Tables)	12 Months Ended
	Feb. 01, 2020
Leases [Abstract]
Summary of Lease Cost	The Company’s lease cost is comprised of the following: (in thousands) Fiscal 2019 Operating lease cost $ 25,168 Variable operating lease cost 450 Total lease cost $ 25,618
Schedule of Supplemental Cash Flow and Non-cash Information Related to Leases	Supplemental cash flow and non-cash information related to leases is as follows: February 1, (in thousands) 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 26,416 Right-of-use assets obtained in exchange for new operating lease liabilities 20,932
Future Minimum Lease Payments under Operating Leases	The future minimum lease payments under operating leases at February 1, 2020 were as follows: Minimum Lease (in thousands) Payments Fiscal 2020 $ 27,472 Fiscal 2021 25,723 Fiscal 2022 23,812 Fiscal 2023 20,173 Fiscal 2024 17,038 Thereafter 19,692 Total minimum lease payments $ 133,910 The future maturity of lease liabilities are as follows: February 1, (in thousands) 2020 Fiscal 2020 $ 27,472 Fiscal 2021 25,723 Fiscal 2022 23,812 Fiscal 2023 20,173 Fiscal 2024 17,038 Thereafter 19,692 Total lease payments 133,910 Less: Imputed interest (23,061 ) Total operating lease liabilities $ 110,849
Schedule of Future Minimum Lease Payments Due Under Non-cancelable Operating Leases	Under the previous lease accounting standard, future minimum lease payments due under non-cancelable operating leases would have been as follows as of February 2, 2019: February 2, (in thousands) 2019 Fiscal 2019 $ 25,764 Fiscal 2020 24,298 Fiscal 2021 22,899 Fiscal 2022 20,929 Fiscal 2023 17,023 Thereafter 25,981 Total minimum lease payments $ 136,894

Segment and Geographical Fina_2

Segment and Geographical Financial Information (Tables)	12 Months Ended
	Feb. 01, 2020
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 Fiscal Year 2019 Net Sales (1) $ 166,805 $ 133,412 $ 74,970 $ — $ 375,187 Income (loss) before income taxes (2) (3) (4) 55,440 10,127 (29,410 ) (5,663 ) 30,494 Depreciation & Amortization 838 3,809 2,196 2,759 9,602 Capital Expenditures 395 3,423 657 48 4,523 Total Assets 71,028 112,408 43,258 135,608 362,302 Fiscal Year 2018 Net Sales (5) $ 159,635 $ 119,316 $ 82,728 $ — $ 361,679 Income (loss) before income taxes (6) 48,078 6,442 166 (56,488 ) (1,802 ) Depreciation & Amortization 884 4,202 3,160 3,052 11,298 Capital Expenditures 194 2,785 629 91 3,699 Total Assets 67,945 40,502 62,101 126,484 297,032 (1) (2) ( 3 ) ( 4 ) (5) ( 6 )

Description of Business and S_4

Description of Business and Summary of Significant Accounting Policies - Additional Information (Detail)	3 Months Ended	6 Months Ended	12 Months Ended
	Aug. 03, 2019USD ($)	Aug. 03, 2019	Feb. 01, 2020USD ($)CustomerSupplier	Feb. 02, 2019USD ($)CustomerSupplier		Nov. 03, 2019
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Finished goods, net of reserves			$ 66,393,000	$ 71,634,000	[1]
Number of major suppliers | Supplier			2	2
Percentage of inventory purchases			34.00%	26.00%
Amounts due to suppliers included in accounts payable			$ 3,173,000	$ 3,968,000
Depreciation expense			7,886,000	8,601,000
Impairment charges relating to long-lived assets			818,000	1,684,000
Impairment of operating lease right of use asset			177,000
Goodwill			41,435,000	43,564,000	[1]
Impairment of goodwill			2,129,000	0
Intangible assets			$ 81,533,000	100,491,000	[1]
Initial terms of operating leases			10 years
Additional terms of operating leases			5 years
Contract liability			$ 1,585,000	1,428,000
Revenue recognized included in contract liability				303,000
Marketing and advertising expense			17,581,000	15,081,000
Advertising [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Deferred production expenses associated with company-directed advertising			749,000	941,000
Tradename [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Impairment of goodwill			$ 0	0
Tradename [Member] | Parker [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Estimated economic useful life of intangibles		10 years
Customer Relationships [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Estimated economic useful life of intangibles			20 years
Rebecca Taylor and Parker [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Goodwill				2,129,000
Impairment of goodwill			$ 2,129,000
Rebecca Taylor and Parker [Member] | Tradename [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Impairment of intangible assets			11,247,000
Intangible assets			76,730,000	88,006,000
Rebecca Taylor and Parker [Member] | Customer Relationships [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Impairment of intangible assets	$ 6,115,000		6,115,000
Fair value of customer relationships			0
Wholesale [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Goodwill			41,435,000
Impairment of goodwill			0	0
Property and Equipment [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Impairment charges relating to long-lived assets			$ 641,000	$ 1,684,000
Furniture, Fixtures and Computer Equipment [Member] | Maximum [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives of property and equipment			10 years
Furniture, Fixtures and Computer Equipment [Member] | Minimum [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives of property and equipment			3 years
Capitalized Software [Member] | Maximum [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Estimated economic useful life of capitalized software			7 years
Capitalized Software [Member] | Minimum [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Estimated economic useful life of capitalized software			3 years
Customer Concentration Risk [Member] | Sales [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Number of wholesale partners each accounted for more than ten percent of net sales | Customer			1	1
Customer Concentration Risk [Member] | Accounts Receivable [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Number of wholesale partners each accounted for more than ten percent of accounts receivable | Customer			3	4
Wholesale Partner One [Member] | Customer Concentration Risk [Member] | Sales [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Percentage accounted from major customers			22.00%	22.00%
Wholesale Partners [Member] | Customer Concentration Risk [Member] | Accounts Receivable [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Percentage accounted from major customers			60.00%	72.00%
Rebecca Taylor, Inc. and Parker Holding, LLC [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Percentage of equity interest						100.00%
[1]	Fiscal 2018 amounts reflect the retrospective combination of the entities. See Note 2 “Business Combinations” for additional details.

Description of Business and S_5

Description of Business and Summary of Significant Accounting Policies - Schedule of Property and Equipment (Detail) - USD ($) $ in Thousands	Feb. 01, 2020	Feb. 02, 2019
Property And Equipment [Line Items]
Total property and equipment	$ 71,061	$ 67,892
Less: accumulated depreciation	(45,787)	(38,575)
Property and equipment, net	25,274	29,317	[1]
Leasehold Improvements [Member]
Property And Equipment [Line Items]
Total property and equipment	43,075	41,705
Furniture, Fixtures and Equipment [Member]
Property And Equipment [Line Items]
Total property and equipment	14,565	13,777
Capitalized Software [Member]
Property And Equipment [Line Items]
Total property and equipment	12,516	12,048
Construction in Process [Member]
Property And Equipment [Line Items]
Total property and equipment	$ 905	$ 362
[1]	Fiscal 2018 amounts reflect the retrospective combination of the entities. See Note 2 “Business Combinations” for additional details.

Business Combinations - Additio

Business Combinations - Additional Information (Detail) - USD ($) $ in Thousands	Nov. 04, 2019	Feb. 01, 2020	Nov. 03, 2019
Sun Capital [Member]
Business Acquisition [Line Items]
Ownership percentage of common stock		73.00%
Equity Purchase Agreement [Member] | SG&A Expense [Member]
Business Acquisition [Line Items]
Transaction and other related costs		$ 3,571
Rebecca Taylor, Inc. and Parker Holding, LLC [Member]
Business Acquisition [Line Items]
Percentage of equity interest			100.00%
Rebecca Taylor, Inc. and Parker Holding, LLC [Member] | Equity Purchase Agreement [Member]
Business Acquisition [Line Items]
Percentage of equity interest	100.00%
Business acquisition, effective date	Nov. 3, 2019
Aggregate purchase price	$ 19,730

Business Combinations - Schedul

Business Combinations - Schedule of Impact of Change in Reporting Entity on Results of Operations (Detail) $ in Thousands	12 Months Ended
	Feb. 02, 2019USD ($)
Business Combinations [Abstract]
Income (loss) from operations	$ 1,218
Net (loss) income	64
Other comprehensive income	$ (18)

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets - Summary of Goodwill Balances (Detail) - USD ($)		12 Months Ended
		Feb. 01, 2020	Feb. 02, 2019
Goodwill [Line Items]
Balance as of February 2, 2019	[1]	$ 43,564,000
Impairment charges		(2,129,000)	$ 0
Balance as of February 1, 2020		41,435,000	43,564,000	[1]
Wholesale [Member]
Goodwill [Line Items]
Impairment charges		0	0
Balance as of February 1, 2020		41,435,000
Rebecca Taylor and Parker [Member]
Goodwill [Line Items]
Balance as of February 2, 2019		2,129,000
Impairment charges		(2,129,000)
Balance as of February 1, 2020			2,129,000
Vince [Member] | Wholesale [Member]
Goodwill [Line Items]
Balance as of February 2, 2019		41,435,000
Balance as of February 1, 2020		$ 41,435,000	$ 41,435,000
[1]	Fiscal 2018 amounts reflect the retrospective combination of the entities. See Note 2 “Business Combinations” for additional details.

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Additional Information (Detail) - USD ($)	3 Months Ended	6 Months Ended	12 Months Ended
	Aug. 03, 2019	Aug. 03, 2019	Feb. 01, 2020	Feb. 02, 2019
Identifiable Intangible Assets [Line Items]
Accumulated impairments goodwill			$ 92,383,000	$ 90,254,000
Impairment of goodwill			2,129,000	0
Amortization of identifiable intangible assets			1,596,000	2,536,000
Tradename [Member]
Identifiable Intangible Assets [Line Items]
Impairment of goodwill			$ 0	0
Customer Relationships [Member]
Identifiable Intangible Assets [Line Items]
Estimated economic useful life of intangibles			20 years
Rebecca Taylor and Parker [Member]
Identifiable Intangible Assets [Line Items]
Impairment of goodwill			$ 2,129,000
Rebecca Taylor and Parker [Member] | Tradename [Member]
Identifiable Intangible Assets [Line Items]
Impairment of intangible assets			11,247,000
Rebecca Taylor and Parker [Member] | Customer Relationships [Member]
Identifiable Intangible Assets [Line Items]
Impairment of intangible assets	$ 6,115,000		6,115,000
Vince [Member] | Tradename [Member]
Identifiable Intangible Assets [Line Items]
Impairment of intangible assets			$ 0	$ 0
Parker [Member] | Tradename [Member]
Identifiable Intangible Assets [Line Items]
Estimated economic useful life of intangibles		10 years
Parker [Member] | Tradename [Member]
Identifiable Intangible Assets [Line Items]
Estimated economic useful life of intangibles	10 years

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets - Summary of Identifiable Intangible Assets (Detail) - USD ($) $ in Thousands	Feb. 01, 2020	Feb. 02, 2019
Identifiable Intangible Assets [Line Items]
Gross Amount	$ 155,441	$ 155,441
Accumulated Amortization	(20,466)	(18,870)
Total Intangible assets, Accumulated impairments	(53,442)	(36,080)
Net Book Value	81,533	100,491	[1]
Tradename [Member]
Identifiable Intangible Assets [Line Items]
Gross Amount	110,986	124,086
Total Intangible assets, Accumulated impairments	(34,800)	(36,080)
Net Book Value	76,186	88,006
Customer Relationships [Member]
Identifiable Intangible Assets [Line Items]
Gross Amount	31,355	31,355
Accumulated Amortization	(20,437)	(18,870)
Accumulated Impairments	(6,115)
Net Book Value	4,803	$ 12,485
Tradename [Member]
Identifiable Intangible Assets [Line Items]
Gross Amount	13,100
Accumulated Amortization	(29)
Accumulated Impairments	(12,527)
Net Book Value	$ 544
[1]	Fiscal 2018 amounts reflect the retrospective combination of the entities. See Note 2 “Business Combinations” for additional details.

Goodwill and Intangible Asset_5

Goodwill and Intangible Assets - Schedule of Expected Amortization Expense for Identifiable Intangible Assets (Detail) $ in Thousands	Feb. 01, 2020USD ($)
Goodwill And Intangible Assets Disclosure [Abstract]
2020	$ 655
2021	655
2022	655
2023	655
2024	655
Total next 5 fiscal years	$ 3,275

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail) - USD ($)	Feb. 01, 2020	Feb. 02, 2019
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	52,473,000	$ 46,516,000
2018 Term Loan Facility [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Total long-term debt principal	24,750,000
2018 Term Loan Facility [Member] | Level 3 [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Fair value of term loan facility	$ 25,000,000

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Non-Financial Assets Measured at Fair Value on Nonrecurring Basis (Detail) - USD ($)	12 Months Ended
	Feb. 01, 2020	Feb. 02, 2019
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Property and equipment	$ 25,274,000	$ 29,317,000	[1]
Goodwill	41,435,000	43,564,000	[1]
ROU Assets	94,632,000
Property and equipment, Total Losses	818,000	1,684,000
Goodwill, Total Losses	2,129,000	0
Impairment of operating lease right of use asset	177,000
Property and Equipment [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Property and equipment, Total Losses	641,000	1,684,000
Tradename [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Definite-lived	544,000
Definite-lived, Total Losses	7,697,000
Customer Lists [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Definite-lived, Total Losses	6,115,000
Level 3 [Member] | Fair Value Measurements Nonrecurring [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Property and equipment, Fair Value		56,000
ROU Assets, Fair Value	788,000
Level 3 [Member] | Tradename [Member] | Fair Value Measurements Nonrecurring [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Definite-lived, Fair Value	544,000
Tradename [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Tradenames - Indefinite-lived	76,186,000	88,006,000
Goodwill, Total Losses	0	0
Tradenames - Indefinite-lived, Total Losses	3,550,000
Tradename [Member] | Level 3 [Member] | Fair Value Measurements Nonrecurring [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Tradenames - Indefinite-lived, Fair Value	5,086,000
Net Carrying Value [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Property and equipment		$ 56,000
ROU Assets	788,000
Net Carrying Value [Member] | Tradename [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Definite-lived	544,000
Net Carrying Value [Member] | Tradename [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Tradenames - Indefinite-lived	$ 5,086,000
[1]	Fiscal 2018 amounts reflect the retrospective combination of the entities. See Note 2 “Business Combinations” for additional details.

Long-Term Debt and Financing _3

Long-Term Debt and Financing Arrangements - Summary of Debt Obligations (Detail) - USD ($) $ in Thousands		Feb. 01, 2020	Feb. 02, 2019
Short-term borrowings:
Acquired Businesses Short Term Borrowings			$ 17,649
Total short-term borrowings	[1]		17,649
Long-term debt:
Total debt principal		$ 52,473	46,516
Less: current portion of long-term debt		2,750	2,750	[1]
Less: deferred financing costs		1,043	1,426
Total long-term debt		48,680	42,340	[1]
Term Loan Facilities [Member]
Long-term debt:
Total debt principal		24,750	27,500
Revolving Credit Facilities [Member]
Long-term debt:
Total debt principal		$ 27,723	$ 19,016
[1]	Fiscal 2018 amounts reflect the retrospective combination of the entities. See Note 2 “Business Combinations” for additional details.

Long-Term Debt and Financing _4

Long-Term Debt and Financing Arrangements - Additional Information (Detail) $ in Thousands	Aug. 21, 2018USD ($)	Nov. 27, 2013USD ($)	Feb. 01, 2020USD ($)	Feb. 02, 2019USD ($)		Feb. 01, 2020USD ($)	May 02, 2020	Nov. 02, 2019	Aug. 03, 2019	May 04, 2019	Nov. 03, 2018
Debt Instrument [Line Items]
Total long-term debt principal			$ 52,473	$ 46,516		$ 52,473
Payments for term loan facility			2,750	$ 33,000	[1]
2018 Term Loan Facility [Member]
Debt Instrument [Line Items]
Total long-term debt principal			$ 24,750			$ 24,750
Consolidated Fixed Charge Coverage Ratio	1		1.50	1		1.50		1.50	1.35	1.20
Payments for term loan facility						$ 2,750
2018 Term Loan Facility [Member] | Excess Availability Greater than 25.0% [Member]
Debt Instrument [Line Items]
Percentage of Excess Availability greater than loan	25.00%
Pro Forma Excess Availability	$ 12,500
2018 Term Loan Facility [Member] | Scenario Forecast [Member]
Debt Instrument [Line Items]
Consolidated Fixed Charge Coverage Ratio							1.75
2018 Term Loan Facility [Member] | Pro Forma [Member]
Debt Instrument [Line Items]
Percentage of Excess Availability greater than loan	20.00%
Pro Forma Excess Availability	$ 10,000
2018 Term Loan Facility [Member] | Minimum [Member]
Debt Instrument [Line Items]
Consolidated Fixed Charge Coverage Ratio											0.85
2013 Term Loan Facility [Member]
Debt Instrument [Line Items]
Total long-term debt principal		$ 175,000
Debt instrument, maturity date		Nov. 27, 2019
Repayment of outstanding debt	29,146
Vince, LLC [Member] | 2018 Term Loan Facility [Member]
Debt Instrument [Line Items]
Total long-term debt principal	$ 27,500
Original aggregate principal amount of term loan amortization percentage	2.50%
Debt instrument, maturity date	Aug. 21, 2023
Percentage of excess cash flow	50.00%
Vince, LLC [Member] | 2018 Term Loan Facility [Member] | Interest Rate on Overdue Principal Amount [Member]
Debt Instrument [Line Items]
Variable rate percentage	2.00%
Vince, LLC [Member] | 2018 Term Loan Facility [Member] | Minimum [Member] | LIBOR [Member]
Debt Instrument [Line Items]
Debt instrument, accrued interest rate, percentage	0.00%
Vince, LLC [Member] | 2018 Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Debt instrument, maturity date	Aug. 21, 2023
Consolidated Fixed Charge Coverage Ratio	1
Vince, LLC [Member] | 2018 Revolving Credit Facility [Member] | Excess Availability Greater than 25.0% [Member]
Debt Instrument [Line Items]
Percentage of Excess Availability greater than loan	25.00%
Pro Forma Excess Availability	$ 12,500
Vince, LLC [Member] | 2018 Revolving Credit Facility [Member] | Pro Forma [Member]
Debt Instrument [Line Items]
Percentage of Excess Availability greater than loan	20.00%
Pro Forma Excess Availability	$ 10,000
Vince, LLC [Member] | 2018 Revolving Credit Facility [Member] | LIBOR [Member]
Debt Instrument [Line Items]
Variable rate percentage	1.00%
[1]	Fiscal 2018 amounts reflect the retrospective combination of the entities. See Note 2 “Business Combinations” for additional details.

Long-Term Debt and Financing _5

Long-Term Debt and Financing Arrangements - Schedule of Maturities of Term Loan Facility (Detail) - USD ($) $ in Thousands	Feb. 01, 2020	Feb. 02, 2019
Debt Instrument [Line Items]
Total	$ 52,473	$ 46,516
2018 Term Loan Facility [Member]
Debt Instrument [Line Items]
Fiscal 2020	2,750
Fiscal 2021	2,750
Fiscal 2022	2,750
Fiscal 2023	16,500
Total	$ 24,750

Long-Term Debt and Financing _6

Long-Term Debt and Financing Arrangements - Additional Information 1 (Detail) - USD ($)	Nov. 04, 2019	Aug. 21, 2018	Jun. 03, 2015	Nov. 27, 2013	Feb. 01, 2020	Feb. 02, 2019
Line Of Credit Facility [Line Items]
Total long-term debt principal					$ 52,473,000	$ 46,516,000
Loan cap on revolving credit facility			$ 70,000,000
Senior Secured Revolving Credit Facility Due November 27, 2018 [Member]
Line Of Credit Facility [Line Items]
Maximum borrowing capacity				$ 50,000,000
Revolving credit facility maturity date				Nov. 27, 2018
Senior Secured Revolving Credit Facility Due June 3, 2020 [Member]
Line Of Credit Facility [Line Items]
Maximum borrowing capacity			$ 80,000,000
Revolving credit facility maturity date			Jun. 3, 2020
2018 Revolving Credit Facility [Member]
Line Of Credit Facility [Line Items]
Available borrowings					59,916,000	36,850,000
Amount outstanding under the credit facility					27,723,000	19,016,000
Letters of credit amount outstanding					$ 6,505,000	$ 6,013,000
Weighted average interest rate for borrowings outstanding					3.30%	4.40%
2013 Revolving Credit Facility [Member]
Line Of Credit Facility [Line Items]
Repayment of outstanding indebtedness		$ 40,689,000
Vince, LLC [Member] | 2018 Revolving Credit Facility [Member]
Line Of Credit Facility [Line Items]
Maximum borrowing capacity		80,000,000
Borrowings incurred		39,555,000
Available borrowings		$ 66,271,000
Line of credit facility percentage increase in interest rate in case of default		2.00%
Percentage of loan less than excess availability		10.00%
Consolidated Fixed Charge Coverage Ratio		1
Revolving credit facility maturity date		Aug. 21, 2023
Vince, LLC [Member] | 2018 Revolving Credit Facility [Member] | Excess Availability Greater than 25.0% [Member]
Line Of Credit Facility [Line Items]
Percentage of Excess Availability greater than loan		25.00%
Pro Forma Excess Availability		$ 12,500,000
Vince, LLC [Member] | 2018 Revolving Credit Facility [Member] | Pro Forma [Member]
Line Of Credit Facility [Line Items]
Percentage of Excess Availability greater than loan		20.00%
Pro Forma Excess Availability		$ 10,000,000
Vince, LLC [Member] | 2018 Revolving Credit Facility [Member] | Federal Funds Rate [Member]
Line Of Credit Facility [Line Items]
Variable rate percentage		0.50%
Vince, LLC [Member] | 2018 Revolving Credit Facility [Member] | LIBOR [Member]
Line Of Credit Facility [Line Items]
Variable rate percentage		1.00%
Vince, LLC [Member] | 2018 Revolving Credit Facility [Member] | Citizens [Member]
Line Of Credit Facility [Line Items]
Total long-term debt principal		$ 80,000,000
Vince, LLC [Member] | 2018 Revolving Credit Facility [Member] | Maximum [Member]
Line Of Credit Facility [Line Items]
Letters of credit sublimit amount		25,000,000
Increase in aggregate commitments amount		$ 20,000,000
Total (new) commitments amount	$ 100,000,000
Vince, LLC [Member] | 2018 Revolving Credit Facility [Member] | Minimum [Member]
Line Of Credit Facility [Line Items]
Increase in aggregate commitments amount	$ 20,000,000

Long-Term Debt and Financing _7

Long-Term Debt and Financing Arrangements - Additional Information 2 (Detail) - BMO Harris Bank N.A. [Member] - Rebecca Taylor, Inc. and Parker Lifestyle, LLC [Member] - USD ($) $ in Thousands	Nov. 03, 2019	Dec. 21, 2016
Line Of Credit Facility [Line Items]
Maximum credit line		$ 25,000
Repayment of outstanding debt obligation	$ 19,099

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) - USD ($) $ in Thousands	Sep. 06, 2019	Feb. 01, 2020	Feb. 02, 2019	Jun. 11, 2020
Loss Contingencies [Line Items]
Rent expense under operating leases		$ 29,230	$ 27,746
Other contractual cash obligations		$ 39,709
Trademark Infringement Case [Member] | SG&A Expense [Member]
Loss Contingencies [Line Items]
Loss contingency, damages and fees	$ 700
Impact of COVID 19 [Member] | Subsequent Event [Member]
Loss Contingencies [Line Items]
Other contractual cash obligations				$ 1,900
Maximum [Member]
Loss Contingencies [Line Items]
Remaining term under operating leases, excluding renewals		10 years

Commitments and Contingencies_2

Commitments and Contingencies - Future Minimum Lease Payments under Operating Leases (Detail) $ in Thousands	Feb. 01, 2020USD ($)
Commitments And Contingencies Disclosure [Abstract]
Fiscal 2020	$ 27,472
Fiscal 2021	25,723
Fiscal 2022	23,812
Fiscal 2023	20,173
Fiscal 2024	17,038
Thereafter	19,692
Total minimum lease payments	$ 133,910

Share-Based Compensation - Addi

Share-Based Compensation - Additional Information (Detail) - USD ($)	Apr. 26, 2018	May 31, 2018	Feb. 01, 2020	Feb. 02, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense			$ 2,033,000	$ 1,335,000	[1]
Share-based compensation expense, related tax benefit			$ 0	0
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options granted			273,483
Weighted average grant date fair value			$ 14.38
Total fair value of restricted stock units vested			$ 814,000	$ 179,000
Unrecognized compensation costs			$ 5,968,000
Unrecognized compensation costs, weighted average period for recognition			1 year 9 months 18 days
Vince 2013 Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
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
Additional shares of common stock available for issuance		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
Vince 2013 Incentive Plan [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exchange ratio of stock option description			1-to-1.7857
Exchange ratio of stock option	178.57%
Tender offer expiration date	May 24, 2018
Tender offer expiration date description			This tender offer expired on 11:59 p.m. Eastern Time on May 24, 2018 (the “Offer Expiration Date”).
Stock options cancelled	149,819
Stock options granted	267,538
Weighted average grant date fair value	$ 9.15
Vince 2013 Incentive Plan [Member] | Restricted Stock Units (RSUs) [Member] | Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage of options granted	10.00%
Vesting date of options granted	Apr. 19, 2019
Vince 2013 Incentive Plan [Member] | Restricted Stock Units (RSUs) [Member] | Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage of options granted	20.00%
Vesting date of options granted	Apr. 17, 2020
Vince 2013 Incentive Plan [Member] | Restricted Stock Units (RSUs) [Member] | Tranche Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage of options granted	25.00%
Vesting date of options granted	Apr. 16, 2021
Vince 2013 Incentive Plan [Member] | Restricted Stock Units (RSUs) [Member] | Tranche Four [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage of options granted	45.00%
Vesting date of options granted	Apr. 15, 2022
Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employees contribution, maximum percentage of base compensation			10.00%
Maximum contribution per employee			$ 10,000
Percentage of fair market value as purchase price of stock			90.00%
Shares of common stock issued			2,190	1,654
Shares available for future issuance			91,135
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
Number of shares available for future grants			254,206
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
[1]	Fiscal 2018 amounts reflect the retrospective combination of the entities. See Note 2 “Business Combinations” for additional details.

Share-Based Compensation - Summ

Share-Based Compensation - Summary of Stock Option Activity for Both Employees and Non-employees (Detail) - $ / shares	12 Months Ended
	Feb. 01, 2020	Feb. 02, 2019
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock Options, Outstanding at beginning of period	204
Stock Options, Forfeited or expired	(29)
Stock Options, Outstanding at end of period	175	204
Stock Options, Vested and exercisable at February 1, 2020	175
Weighted Average Exercise Price, Outstanding at beginning of period	$ 31.71
Weighted Average Exercise Price, Forfeited or expired	38.77
Weighted Average Exercise Price, Outstanding at end of period	38.87	$ 31.71
Weighted Average Exercise Price, Vested and exercisable at February 1, 2020	$ 38.87
Weighted Average Remaining Contractual Term (years), Outstanding	5 years 8 months 12 days	6 years 8 months 12 days
Weighted Average Remaining Contractual Term (years), Vested and exercisable at February 1, 2020	5 years 8 months 12 days

Share-Based Compensation - Sche

Share-Based Compensation - Schedule of Restricted Stock Units Activity (Detail) - Restricted Stock Units (RSUs) [Member]	12 Months Ended
	Feb. 01, 2020$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted Stock Units, Nonvested restricted stock units at February 2, 2019 | shares	504,230
Restricted Stock Units, Granted | shares	273,483
Restricted Stock Units, Vested | shares	(79,918)
Restricted Stock Units, Forfeited | shares	(17,869)
Restricted Stock Units, Nonvested restricted stock units at February 1, 2020 | shares	679,926
Weighted Average Grant Date Fair Value, Nonvested restricted stock units at February 2, 2019 | $ / shares	$ 9.19
Weighted Average Grant Date Fair Value, Granted | $ / shares	14.38
Weighted Average Grant Date Fair Value, Vested | $ / shares	10.19
Weighted Average Grant Date Fair Value, Forfeited | $ / shares	10.81
Weighted Average Grant Date Fair Value, Nonvested restricted stock units at February 1, 2020 | $ / shares	$ 11.12

Defined Contribution Plan - Add

Defined Contribution Plan - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Feb. 01, 2020	Feb. 02, 2019
Compensation And Retirement Disclosure [Abstract]
Defined contribution plans annual expense incurred	$ 464	$ 460

Stockholders' Equity - Addition

Stockholders' Equity - Additional Information (Detail) - $ / shares	Feb. 01, 2020	Feb. 02, 2019
Statement Of Stockholders Equity [Abstract]
Common stock, shares authorized	100,000,000	100,000,000
Common stock price per share	$ 0.01	$ 0.01
Common stock, shares issued	11,680,593	11,622,994
Common stock, shares outstanding	11,680,593	11,622,994

Earnings Per Share - Schedule o

Earnings Per Share - Schedule of Reconciliation of Weighted Average Basic Shares to Weighted Average Diluted Shares Outstanding (Detail) - shares	12 Months Ended
	Feb. 01, 2020	Feb. 02, 2019
Earnings Per Share [Abstract]
Weighted-average shares—basic	11,665,541	11,619,828
Effect of dilutive equity securities	263,758
Weighted-average shares—diluted	11,929,299	11,619,828

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Detail) - shares	12 Months Ended
	Feb. 01, 2020	Feb. 02, 2019
Earnings Per Share [Abstract]
Number of weighted average of anti-dilutive securities	16,408	115,280

Income Taxes - Schedule of Prov

Income Taxes - Schedule of Provision for Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Feb. 01, 2020	Feb. 02, 2019
Current:
Federal	$ (130)	$ 85
State	188	93
Foreign	40	72
Total current	98	250
Deferred:
Federal		(443)
State		346
Foreign		3
Total deferred		(94)
Total provision for income taxes	$ 98	$ 156

Income Taxes - Schedule of Reco

Income Taxes - Schedule of Reconciliation of Federal Statutory Income Tax Rate to Effective Tax Rate (Detail)	12 Months Ended
	Feb. 01, 2020	Feb. 02, 2019
Income Tax Disclosure [Abstract]
Statutory federal rate	21.00%	21.00%
State taxes, net of federal benefit	5.80%	(74.10%)
Nondeductible Tax Receivable Agreement adjustment	(38.30%)
Valuation allowance	4.60%	(32.40%)
Return to provision adjustment	0.20%	96.00%
Non-deductible Officers Compensation	2.10%	(10.60%)
Rate Differential on Foreign Income	0.10%	(3.00%)
Other	4.80%	(5.60%)
Total	0.30%	(8.70%)

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Income Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Feb. 01, 2020	Feb. 02, 2019
Deferred tax assets:
Depreciation and amortization	$ 2,063	$ 9,503
Employee related costs	2,857	2,347
Allowance for asset valuations	1,664	1,555
Accrued expenses	361	422
Lease liability	27,712
Deferred rent		4,098
Net operating losses	91,345	85,495
Tax credits	193	295
Other	679	1,321
Total deferred tax assets	126,874	105,036
Less: valuation allowances	(100,846)	(99,444)
Net deferred tax assets	26,028	5,592
Deferred tax liabilities:
ROU lease asset	(23,630)
Other	(2,296)	(5,389)
Total deferred tax liabilities	(25,926)	(5,389)
Net deferred tax assets	102	203
Deferred income taxes	102	203
Net deferred tax assets	$ 102	$ 203

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	12 Months Ended
	Feb. 01, 2020	Feb. 02, 2019
Income Tax Contingency [Line Items]
Net operating loss, Federal tax effected amount	$ 70,215,000
Deferred tax asset related to net operating loss carryforwards for state and local jurisdictions	21,115,000
Deferred tax assets including net operating loss carryforwards	100,948,000
Valuation Allowance	100,846,000	$ 99,444,000
Increase (decrease) in deferred tax assets valuation allowance	1,402,000
Unrecognized tax benefits that would impact effective tax rate if recognized	2,304,000	2,304,000
Reduction in unrecognized tax position	0	45,000
Unrecognized tax benefits, income tax penalties and interest accrued	0	0
Unrecognized tax benefits, interest and penalty provisions (benefit)	0	$ 0
Federal [Member]
Income Tax Contingency [Line Items]
Net operating loss	334,357,000
Net operating loss, Federal tax effected amount	$ 77,466,000
Federal [Member] | Minimum [Member]
Income Tax Contingency [Line Items]
Net operating losses carryforward expiration year end	2030
Federal [Member] | Maximum [Member]
Income Tax Contingency [Line Items]
Net operating losses carryforward expiration year end	2038
State and Local [Member]
Income Tax Contingency [Line Items]
Net operating loss	$ 496,604,000
Deferred tax asset related to net operating loss carryforwards for state and local jurisdictions	$ 23,490,000
State and Local [Member] | Minimum [Member]
Income Tax Contingency [Line Items]
Net operating losses carryforward expiration year end	2029
State and Local [Member] | Maximum [Member]
Income Tax Contingency [Line Items]
Net operating losses carryforward expiration year end	2039

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Beginning and Ending Amount of Gross Unrecognized Tax Benefits, Excluding Interest and Penalties (Detail) - USD ($) $ in Thousands	12 Months Ended
	Feb. 01, 2020	Feb. 02, 2019
Income Tax Disclosure [Abstract]
Beginning balance	$ 2,304	$ 2,349
Increases for tax positions in current year	0	0
Increases for tax positions in prior years	0	0
Decreases for tax positions in prior years	0	(45)
Ending balance	$ 2,304	$ 2,304

Leases - Additional Information

Leases - Additional Information (Detail) - USD ($) $ in Thousands	Feb. 04, 2019	Feb. 01, 2020
Lessee Lease Description [Line Items]
Impairment of operating lease ROU assets		$ 177
Initial terms of operating leases		10 years
Additional terms of operating leases		5 years
Option to extend, description, operating leases		The Company has operating leases for real estate (primarily retail stores, storage, and office spaces) which generally have initial terms of 10 years and cannot be extended or can be extended for one additional 5-year term, with the exception of a few recent leases which are on shorter terms.
Option to extend, existence, operating leases		true
Weighted-average remaining lease term, operating leases		5 years 4 months 24 days
Weighted-average discount rate, operating leases		6.90%
Future minimum payment lease not yet commenced		$ 7,842
Topic 842 [Member]
Lessee Lease Description [Line Items]
Cumulative effect adjustment in retained earnings	$ 589	589
Impairment of operating lease ROU assets	416
Cumulative correction of immaterial error in prior period rent expense	$ 173
Reduction in ROU assets due to lease modification		5,510
Reduction in lease liabilities due to lease modification		$ 5,526

Leases - Summary of Lease Cost

Leases - Summary of Lease Cost (Detail) $ in Thousands	12 Months Ended
	Feb. 01, 2020USD ($)
Leases [Abstract]
Operating lease cost	$ 25,168
Variable operating lease cost	450
Total lease cost	$ 25,618

Leases - Schedule of Supplement

Leases - Schedule of Supplemental Cash Flow and Non-cash Information Related to Leases (Detail) $ in Thousands	12 Months Ended
	Feb. 01, 2020USD ($)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 26,416
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 20,932

Leases - Summary of Future Matu

Leases - Summary of Future Maturity of Lease Liabilities (Detail) $ in Thousands	Feb. 01, 2020USD ($)
Leases [Abstract]
Fiscal 2020	$ 27,472
Fiscal 2021	25,723
Fiscal 2022	23,812
Fiscal 2023	20,173
Fiscal 2024	17,038
Thereafter	19,692
Total minimum lease payments	133,910
Less: Imputed interest	(23,061)
Total operating lease liabilities	$ 110,849

Leases - Schedule of Future Min

Leases - Schedule of Future Minimum Lease Payments Due Under Non-cancelable Operating Leases (Detail) $ in Thousands	Feb. 02, 2019USD ($)
Leases [Abstract]
Fiscal 2019	$ 25,764
Fiscal 2020	24,298
Fiscal 2021	22,899
Fiscal 2022	20,929
Fiscal 2023	17,023
Thereafter	25,981
Total minimum lease payments	$ 136,894

Segment and Geographical Fina_3

Segment and Geographical Financial Information - Additional Information (Detail)	12 Months Ended
	Feb. 01, 2020Segments
Segment Reporting [Abstract]
Number of reportable segments	3

Segment Financial Information -

Segment Financial Information - Summary of Reportable Segments Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Feb. 01, 2020	Feb. 02, 2019
Segment Reporting Information [Line Items]
Net Sales	$ 375,187	$ 361,679
Income (loss) before income taxes	30,494	(1,802)
Depreciation and amortization	9,602	11,298	[1]
Capital Expenditures	4,523	3,699	[1]
Total Assets	362,302	297,032	[1]
Operating Segments [Member] | Vince Wholesale [Member]
Segment Reporting Information [Line Items]
Net Sales	166,805	159,635
Income (loss) before income taxes	55,440	48,078
Depreciation and amortization	838	884
Capital Expenditures	395	194
Total Assets	71,028	67,945
Operating Segments [Member] | Vince Direct-to-Consumer [Member]
Segment Reporting Information [Line Items]
Net Sales	133,412	119,316
Income (loss) before income taxes	10,127	6,442
Depreciation and amortization	3,809	4,202
Capital Expenditures	3,423	2,785
Total Assets	112,408	40,502
Operating Segments [Member] | Rebecca Taylor and Parker [Member]
Segment Reporting Information [Line Items]
Net Sales	74,970	82,728
Income (loss) before income taxes	(29,410)	166
Depreciation and amortization	2,196	3,160
Capital Expenditures	657	629
Total Assets	43,258	62,101
Unallocated Corporate [Member]
Segment Reporting Information [Line Items]
Income (loss) before income taxes	(5,663)	(56,488)
Depreciation and amortization	2,759	3,052
Capital Expenditures	48	91
Total Assets	$ 135,608	$ 126,484
[1]	Fiscal 2018 amounts reflect the retrospective combination of the entities. See Note 2 “Business Combinations” for additional details.

Segment and Geographical Fina_4

Segment and Geographical Financial Information - Summary of Reportable Segments Information (Parenthetical) (Detail) - USD ($)	3 Months Ended	12 Months Ended
	Aug. 03, 2019	Feb. 01, 2020	Feb. 02, 2019
Segment Reporting Information [Line Items]
Net sales		$ 375,187,000	$ 361,679,000
Impairment of operating lease right of use asset		177,000
Impairment of goodwill		2,129,000	0
Pre-tax benefit from re-measurement of liability		55,953,000
Impairment of property and equipment		818,000	1,684,000
Tradename [Member]
Segment Reporting Information [Line Items]
Impairment of goodwill		0	0
Property Plant and Equipment and Right of use Assets [Member]
Segment Reporting Information [Line Items]
Non-cash impairment charges		753,000
Rebecca Taylor and Parker Wholesale [Member]
Segment Reporting Information [Line Items]
Net sales		55,734,000	65,865,000
Vince Direct-to-Consumer [Member]
Segment Reporting Information [Line Items]
Impairment of operating lease right of use asset		65,000
Rebecca Taylor and Parker Direct-to-Consumer [Member]
Segment Reporting Information [Line Items]
Net sales		19,236,000	$ 16,863,000
Rebecca Taylor and Parker [Member]
Segment Reporting Information [Line Items]
Non-cash impairment charges		20,244,000
Impairment of goodwill		2,129,000
Rebecca Taylor and Parker [Member] | Customer Relationships [Member]
Segment Reporting Information [Line Items]
Impairment of intangible assets	$ 6,115,000	6,115,000
Rebecca Taylor and Parker [Member] | Tradename [Member]
Segment Reporting Information [Line Items]
Impairment of intangible assets		$ 11,247,000

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - USD ($)	Nov. 04, 2019	Dec. 21, 2016	Nov. 27, 2013	Feb. 01, 2020	Feb. 02, 2019	Nov. 03, 2019
Related Party Transaction [Line Items]
Total obligation under Tax Receivable Agreement					$ 0
Net decrease to liability under Tax Receivable Agreement				$ 55,953,000
Tax Receivable Agreement [Member]
Related Party Transaction [Line Items]
Aggregate ownership of equity securities			100.00%
Percentage of voting power of all outstanding capital stock			35.00%
Debt outstanding principal amount			$ 15,000,000
Tax Receivable Agreement [Member] | LIBOR [Member]
Related Party Transaction [Line Items]
Calculation of present value obligated to pay on termination			2.00%
Pre-IPO Stockholders [Member] | Tax Receivable Agreement [Member]
Related Party Transaction [Line Items]
Aggregate reduction in taxes payable percentage			85.00%
Total obligation under Tax Receivable Agreement					2,320,000
Pre-IPO Stockholders [Member] | Tax Receivable Agreement [Member] | LIBOR [Member]
Related Party Transaction [Line Items]
Default basis spread on variable rate per annum on deferred payment				5.00%
Agreed basis spread on variable rate per annum on deferred payment				2.00%
Pre-IPO Tax Benefits [Member] | Tax Receivable Agreement [Member]
Related Party Transaction [Line Items]
Percentage interest continued in tax benefits			15.00%
Sun Capital Consulting Agreement [Member]
Related Party Transaction [Line Items]
Date of related party transaction agreement				Nov. 27, 2013
Reimbursement of expenses incurred				$ 367,000	$ 627,000
Sun Capital Consulting Agreement [Member] | Contemporary Lifestyle Group, LLC [Member]
Related Party Transaction [Line Items]
Agreement period		10 years
Agreement extension period		1 year
Payment of transaction fee amount as percentage of consideration		1.00%
Sun Capital Consulting Agreement [Member] | Minimum [Member]
Related Party Transaction [Line Items]
Aggregate ownership of equity securities			30.00%
Sun Capital Consulting Agreement [Member] | Minimum [Member] | Contemporary Lifestyle Group, LLC [Member]
Related Party Transaction [Line Items]
Annual management fee payable		$ 550,000
Sun Capital Consulting Agreement [Member] | Maximum [Member] | Contemporary Lifestyle Group, LLC [Member]
Related Party Transaction [Line Items]
Annual management fee payable		$ 650,000
Security Service Agreement [Member]
Related Party Transaction [Line Items]
Reimbursement of expenses incurred				$ 170,000
Sun Capital [Member] | Minimum [Member]
Related Party Transaction [Line Items]
Aggregate ownership of equity securities			30.00%
Sun Capital [Member]
Related Party Transaction [Line Items]
Aggregate ownership of equity securities				73.00%
Rebecca Taylor, Inc. and Parker Holding, LLC [Member]
Related Party Transaction [Line Items]
Percentage of equity interest						100.00%
Rebecca Taylor, Inc. and Parker Holding, LLC [Member] | Equity Purchase Agreement [Member]
Related Party Transaction [Line Items]
Percentage of equity interest	100.00%
Business acquisition, effective date	Nov. 3, 2019

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail)

Jul. 01, 2020

Jun. 08, 2020USD ($)

Jun. 07, 2020

Mar. 30, 2020

Oct. 30, 2021

Oct. 29, 2021

Aug. 01, 2021

Jul. 31, 2021

Oct. 30, 2020

Oct. 29, 2020

Feb. 02, 2020

Feb. 01, 2020USD ($)

Third Term Loan Amendment [Member] | Scenario Forecast [Member]

Subsequent Event [Line Items]

Fixed charge coverage ratio

0.0175

0.0150

Maximum percentage of EBITDA

27.50%

22.50%

Third Revolver Amendment [Member] | Scenario Forecast [Member]

Subsequent Event [Line Items]

Maximum percentage of EBITDA

27.50%

22.50%

Sun Capital [Member]

Subsequent Event [Line Items]

Ownership percentage of common stock

73.00%

Sun Capital [Member] | Minimum [Member]

Subsequent Event [Line Items]

Financial support by investment company

$ 8,000,000

Vince, LLC [Member] | Second Term Loan Amendment [Member] | Scenario Forecast [Member]

Subsequent Event [Line Items]

Percentage of amortization payment to be paid

50.00%

Subsequent Event [Member]

Subsequent Event [Line Items]

Debt instrument date of amortization payment

Apr. 1, 2020

Variable rate percentage

0.00%

Subsequent Event [Member] | Second Term Loan Amendment [Member]

Subsequent Event [Line Items]

Debt instrument date of first half of the required payment

Jul. 1, 2020

Debt instrument date of second half of the required payment

Oct. 1, 2020

Subsequent Event [Member] | Third Term Loan Amendment [Member]

Subsequent Event [Line Items]

Fixed charge coverage ratio

0.010

Debt instrument, default, amount

$ 1,000,000

Applicable margin rate

9.00%

Percentage of margin accrued but not payable in cash

2.00%

Applicable margin rate extended accommodation period

7.00%

Variable rate percentage

1.00%

Amount requirement to pay down to extend cash on hand

$ 5,000,000

Secured debt

$ 8,000,000

Subsequent Event [Member] | Third Term Loan Amendment [Member] | Prepaid Amount if Prepaid Prior to First Anniversary of Third Term Loan Amendment Effective Date [Member]

Subsequent Event [Line Items]

Prepayment premium percentage

3.00%

Subsequent Event [Member] | Third Term Loan Amendment [Member] | Prepaid Amount if Prepaid Prior to Second Anniversary of Third Term Loan Amendment Effective Date [Member]

Subsequent Event [Line Items]

Prepayment premium percentage

1.50%

Subsequent Event [Member] | Third Term Loan Amendment [Member] | Thereafter [Member]

Subsequent Event [Line Items]

Prepayment premium percentage

0.00%

Subsequent Event [Member] | Third Term Loan Amendment [Member] | Between September 6, 2020 and January 9, 2021 [Member]

Subsequent Event [Line Items]

Maximum excess available under facility

$ 10,000,000

Subsequent Event [Member] | Third Term Loan Amendment [Member] | Between January 10, 2021 and January 31, 2021 [Member]

Subsequent Event [Line Items]

Maximum excess available under facility

12,500,000

Subsequent Event [Member] | Third Term Loan Amendment [Member] | All Other Times During Extended Accommodation Period [Member]

Subsequent Event [Line Items]

Maximum excess available under facility

$ 15,000,000

Subsequent Event [Member] | Third Revolver Amendment [Member]

Subsequent Event [Line Items]

Fixed charge coverage ratio

0.010

Variable rate percentage

1.00%

Amount requirement to pay down to extend cash on hand

$ 5,000,000

Secured debt

8,000,000

Increase in aggregate commitments amount

$ 110,000,000

Increase in applicable margin rate

0.75%

Cash on hand

$ 5,000,000

Subsequent Event [Member] | Third Revolver Amendment [Member] | Between September 6, 2020 and January 9, 2021 [Member]

Subsequent Event [Line Items]

Maximum excess available under facility

10,000,000

Subsequent Event [Member] | Third Revolver Amendment [Member] | Between January 10, 2021 and January 31, 2021 [Member]

Subsequent Event [Line Items]

Maximum excess available under facility

12,500,000

Subsequent Event [Member] | Third Revolver Amendment [Member] | All Other Times During Extended Accommodation Period [Member]

Subsequent Event [Line Items]

Maximum excess available under facility

$ 15,000,000

Subsequent Event [Member] | Sun Capital [Member]

Subsequent Event [Line Items]

Ownership percentage of common stock

72.00%

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts (Detail) - USD ($) $ in Thousands	12 Months Ended
	Feb. 01, 2020	Feb. 02, 2019
Sales Allowances [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Beginning of Period	$ (13,756)	$ (22,974)
Expense Charges, net of Reversals	(74,103)	(67,055)
Deductions and Write-offs, net of Recoveries	74,125	76,273
End of Period	(13,734)	(13,756)
Allowance for Doubtful Accounts [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Beginning of Period	(509)	(1,038)
Expense Charges, net of Reversals	51	(13)
Deductions and Write-offs, net of Recoveries	74	542
End of Period	(384)	(509)
Valuation Allowances on Deferred Income Taxes [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Beginning of Period	(99,444)	(98,017)
Expense Charges, net of Reversals	(1,402)	(1,427)
Deductions and Write-offs, net of Recoveries	0
End of Period	$ (100,846)	$ (99,444)